Which Law Governs the Inheritance?
When a foreign national passes away leaving assets in Turkey, the first question is which country’s law applies. Turkish private international law draws a key distinction between movable and immovable property.
| Type of Asset | Applicable Law |
|---|---|
| Immovable (real estate in Turkey) | Turkish law |
| Movable assets | National law of the deceased |
This means a foreigner’s real estate in Turkey is distributed according to Turkish inheritance rules, even if their home country applies different principles.
Turkish Forced Heirship
Turkish law protects certain close relatives through reserved shares (forced heirship). Heirs such as the spouse and children are entitled to a minimum portion of the estate that cannot be freely overridden by a will for assets governed by Turkish law. For real estate in Turkey, these rules apply regardless of the deceased’s nationality.
Claiming the Inheritance: Key Steps
Obtain the certificate of inheritance (veraset ilamı) identifying the legal heirs and their shares, from a notary or the civil court of peace.
File the inheritance and gift tax declaration and pay the tax due within the applicable deadlines.
Transfer real estate at the Land Registry and movable assets (bank accounts, vehicles) to the heirs in line with their shares.
Under Turkish private international law, succession is in principle governed by the national law of the deceased. However, immovable property (real estate) located in Turkey is governed by Turkish law.
For real estate located in Turkey, Turkish inheritance rules apply, including reserved-share (forced-heirship) provisions that protect certain heirs such as the spouse and children.
A certificate of inheritance (veraset ilamı / mirasçılık belgesi) is an official document identifying the legal heirs and their shares. It can be obtained from a notary or the civil court of peace and is required to transfer the estate.
Yes, subject to the same restrictions that apply to acquisition by foreigners (such as security-zone limits). Heirs complete the transfer at the Land Registry once the heirship and taxes are settled.
Inheritance and gift tax applies to assets passing on death, calculated on the value of the inherited assets at progressive rates. Declaration and payment deadlines apply.
Dealing With an Inheritance in Turkey?
Get legal support with the applicable law, the certificate of inheritance and the transfer of assets.