Inheriting Property in Turkey as a Foreigner: Succession Certificates, Applicable Law, Taxes and Title Transfer

Introduction

A foreign national may inherit an apartment, house, land, bank account, company share, vehicle or another asset located in Turkey.

However, inheritance involving foreign parties can be considerably more complicated than an ordinary domestic estate.

The deceased may have:

• Been a foreign national,
• Lived outside Turkey,
• Held more than one nationality,
• Prepared a will abroad,
• Owned property in several countries,
• Been married under a foreign legal system,
• Used different spellings of the same name,
• Left debts, mortgages or tax liabilities in Turkey,
• Had children or a spouse whose family relationship is not registered in Turkish records.

Foreign heirs must usually determine several issues before they can take control of the inherited assets:

1. Which country’s inheritance law applies?
2. Which Turkish court or authority has jurisdiction?
3. Who are the legal or appointed heirs?
4. Is a foreign probate document sufficient in Turkey?
5. Must a Turkish succession certificate be obtained?
6. Is inheritance and transfer tax payable?
7. Can the foreign heir legally retain the Turkish property?
8. How is the property registered in the heirs’ names?
9. What happens if the estate contains more debts than assets?
10. Can the inherited property later be sold, rented or divided?

A person should not assume that a foreign will, foreign probate order or family relationship accepted abroad will automatically be sufficient for the Turkish land registry.

Likewise, acquiring the status of heir does not mean that the property has automatically been updated in the Turkish title deed records. A separate inheritance-registration process must usually be completed.

Can a Foreign National Inherit Property in Turkey?

Yes.

Foreign natural persons may inherit real estate located in Turkey.

The Turkish land registry’s official guidance expressly confirms that property may pass to a foreign natural person by inheritance. However, if the inherited property is located in an area where that foreign person is not legally permitted to own real estate, or if the heir’s nationality is not eligible for direct ownership, the property must be disposed of after the inheritance registration. If it is not disposed of as legally required, liquidation may follow.

This creates an important distinction between:

• The right to inherit an asset, and
• The right to retain ownership of that asset indefinitely.

A foreign heir may therefore be recognised as an heir but later be required to sell or otherwise dispose of a particular Turkish property because of geographical, nationality-based or security-related ownership restrictions.

The position should be checked before the heir assumes that the property can be retained as a long-term investment.

Is a Turkish Residence Permit Required to Inherit?

Inheritance rights are not created by holding a Turkish residence permit.

A foreign heir may live outside Turkey and still inherit assets situated in Turkey. The person will nevertheless need to satisfy the identity, representation, tax and land registry requirements applicable to the transaction.

Depending on the process, the heir may need:

• Passport,
• Turkish tax identification number,
• Sworn translation,
• Apostilled civil-status documents,
• Turkish succession certificate,
• Power of attorney,
• Interpreter.

Owning inherited property also does not automatically provide the heir with a Turkish residence permit or citizenship. Immigration applications are assessed separately under the applicable legislation.

Which Country’s Law Applies to the Inheritance?

International inheritance cases in Turkey are governed by the Turkish International Private and Procedural Law, known as Law No. 5718.

The general rule is that inheritance is governed by the deceased person’s national law.

However, Turkish law applies to immovable property located in Turkey. The rules concerning the opening, acquisition and division of an estate are also governed by the law of the country where the estate property is located.

This means that the applicable-law analysis may be divided according to the nature and location of the assets.

Foreign national owning an apartment in Turkey

If a foreign citizen dies owning an apartment in Istanbul, Turkish law applies to inheritance questions concerning that Turkish immovable property.

The deceased’s national law may still be relevant to other estate assets, particularly movable property or assets situated abroad.

Turkish citizen owning assets abroad

The inheritance of a Turkish citizen is generally governed by Turkish national law. However, the law of the country where foreign immovable property is located may also apply under that country’s private international law.

Dual national deceased

If the deceased held more than one nationality, the applicable-law analysis may require examining which nationality is taken into account under Turkish private international law.

Where one of the nationalities was Turkish, Turkish law will generally have particular importance under the nationality rules contained in Law No. 5718.

International estates should therefore be divided into categories such as:

• Turkish real estate,
• Foreign real estate,
• Turkish bank accounts,
• Foreign bank accounts,
• Vehicles,
• Company shares,
• Intellectual property,
• Personal property.

A single answer may not apply to the whole estate.

Which Turkish Court Has Jurisdiction?

Inheritance proceedings are generally brought before the court at the deceased person’s last place of residence in Turkey.

If the deceased did not have a last place of residence in Turkey, Turkish inheritance proceedings may be brought before the court where the estate assets are located. This jurisdictional rule is contained in Article 43 of Law No. 5718.

For example:

• If a foreign deceased last lived in Antalya, the competent court may be in Antalya.
• If the deceased never lived in Turkey but owned an apartment in Istanbul, the court where the apartment is located may have jurisdiction.
• If assets are located in several Turkish provinces, the procedural strategy should be determined after identifying the estate and the relief requested.

A request for a succession certificate is normally handled by the Civil Court of Peace, known as the Sulh Hukuk Mahkemesi.

Other disputes may fall within the jurisdiction of different civil courts, including cases concerning:

• Cancellation of a will,
• Reduction of testamentary dispositions,
• Recovery of inheritance property,
• Partition,
• Title deed cancellation and registration,
• Fraudulent transfers,
• Recognition of foreign judgments.

Who Inherits Under Turkish Law?

Where Turkish substantive inheritance law applies, descendants are the deceased’s first-degree legal heirs.

Children inherit equally. If a child died before the deceased, that child’s descendants take the child’s place through representation.

Where there are no descendants, the deceased’s parents and their descendants may inherit. More remote family groups may become heirs if the closer groups do not exist.

The surviving spouse inherits together with the relevant group of relatives.

Under the Turkish Civil Code, the surviving spouse receives:

• One quarter of the estate when inheriting with descendants,
• One half when inheriting with the deceased’s parents or their descendants,
• Three quarters when inheriting with grandparents or their descendants,
• The entire estate where none of those relatives exists.

These ratios concern statutory inheritance under Turkish law. The final financial position may also be affected by:

• Matrimonial property liquidation,
• A valid will,
• An inheritance agreement,
• Lifetime gifts,
• Renunciation of inheritance,
• Disinheritance,
• Rejection of inheritance,
• Previously transferred assets.

The surviving spouse’s matrimonial property claim should not be confused with the spouse’s inheritance share. The property regime between the spouses may need to be liquidated separately before the net estate is divided.

Are Children Born Outside Marriage Heirs?

Where Turkish law applies, a child whose legal relationship with the father has been established through recognition or a court judgment inherits from the father’s side in the same manner as a child born within marriage.

The Turkish Civil Code expressly recognises equal inheritance rights where the relevant parent-child relationship has been lawfully established.

In international cases, evidence of parentage may require:

• Birth certificate,
• Recognition document,
• Paternity judgment,
• Foreign civil registry extract,
• Apostille or legalisation,
• Sworn Turkish translation,
• Recognition of a foreign judgment where necessary.

A name appearing on an informal family document may not always be sufficient to establish legal parentage for Turkish inheritance purposes.

Does Adoption Create Inheritance Rights?

Under Turkish law, an adopted child and the adopted child’s descendants inherit from the adoptive parent as blood relatives would.

The adopted child also retains inheritance rights in the biological family. The adoptive parent and the adoptive parent’s relatives do not, however, automatically inherit from the adopted child under the same rule.

Foreign adoption documents may need to be recognised or registered before they can be relied upon in Turkish inheritance proceedings.

What Is a Succession Certificate?

A succession certificate is known in Turkish as a:

• Mirasçılık belgesi, or
• Veraset ilamı.

It identifies the heirs and normally states their inheritance shares.

Under Article 598 of the Turkish Civil Code, a succession certificate may be issued by:

• A Civil Court of Peace, or
• A notary.

The document does not itself transfer a specific apartment or bank balance. It proves the persons entitled to act as heirs and is used before institutions such as:

• Land registry,
• Tax office,
• Banks,
• Traffic registration authority,
• Companies,
• Courts,
• Insurance institutions.

A succession certificate remains open to challenge. Its invalidity or inaccuracy may be asserted where another heir was omitted or the shares were incorrectly determined.

Should a Foreign Heir Apply to a Notary or Court?

The official land registry document list accepts succession certificates obtained from either the Civil Court of Peace or a notary.

In straightforward domestic cases, a notarial certificate may be faster.

International inheritance cases, however, may require judicial examination because of issues such as:

• Foreign nationality,
• Foreign civil-status records,
• Application of foreign law,
• Foreign marriage or divorce,
• Multiple nationalities,
• Foreign will,
• Unregistered children,
• Different name spellings,
• Disputed heirs,
• Missing civil records.

Where the family relationship cannot be established reliably through accessible official systems, a Turkish notary may be unable to complete the process. Applying directly to the Civil Court of Peace may then be more appropriate.

Is a Foreign Probate Certificate Valid in Turkey?

A foreign succession certificate or probate order should not be assumed to have direct effect at the Turkish land registry.

TKGM’s official guidance states that succession documents issued by foreign courts must be approved by Turkish courts under Article 37 of the Land Registry Law before they are used for inheritance registration.

Depending on the nature of the foreign document, the heir may need:

• Recognition of the foreign judgment,
• Judicial approval,
• A new Turkish succession certificate,
• Apostille or consular legalisation,
• Certified Turkish translation,
• Proof that the foreign judgment is final.

A foreign executor’s appointment also does not necessarily give that person automatic authority to sell or transfer Turkish real estate.

The executor’s powers must be examined under Turkish law and the applicable recognition procedure.

What Documents Are Commonly Needed for a Turkish Succession Certificate?

The document list depends on nationality, family structure and place of death.

Common documents include:

• Death certificate,
• Passport of the deceased,
• Passports of the heirs,
• Birth certificates,
• Marriage certificate,
• Divorce judgment,
• Death certificate of a previously deceased spouse or child,
• Family civil-registry extract,
• Adoption document,
• Paternity document,
• Will or inheritance agreement,
• Address information,
• Turkish tax numbers,
• Title deed information.

Documents issued abroad may require:

1. Apostille, where the issuing country participates in the Apostille Convention,
2. Consular legalisation where the apostille procedure does not apply,
3. Sworn Turkish translation,
4. Turkish notarial certification.

Every page, seal, certification and apostille should be included in the translation.

Name and Date Differences

Foreign heirs frequently encounter inconsistencies involving:

• Multiple surnames,
• Married and birth surnames,
• Arabic, Cyrillic or Asian alphabets,
• Middle names omitted from Turkish records,
• Different date formats,
• Different places of birth,
• Turkish characters.

For example, the same person may appear as:

• Mohammad,
• Mohammed,
• Muhammed.

A succession certificate cannot safely be issued where the court cannot determine whether different documents concern the same person.

The heir may need:

• Embassy confirmation,
• Name equivalency certificate,
• Additional civil-registry document,
• Court decision correcting or identifying the person,
• Consistent sworn translations.

The name issue should be resolved before the title transfer application is filed.

What If the Death Occurred Outside Turkey?

A foreign death certificate must normally be properly authenticated and translated before being used in Turkey.

The heirs should determine whether the death must also be registered in Turkish population records, particularly where the deceased was:

• A Turkish citizen,
• A former Turkish citizen,
• A dual national,
• Married to a Turkish citizen,
• Recorded in the Turkish population system.

Turkey uses multilingual civil-status documents, including a multilingual death-registration extract known as Form C, in appropriate cases.

A foreign funeral certificate, hospital note or newspaper announcement may not be sufficient evidence of death for inheritance proceedings.

What Happens to a Foreign Will?

The formal validity of a testamentary disposition may be assessed under the law of the place where it was made or the law governing its substance.

Law No. 5718 also recognises a testamentary disposition made in accordance with the deceased’s national law. The deceased’s capacity to make the testament is governed by the deceased’s national law at the time it was made.

A foreign will may nevertheless require procedural steps in Turkey, including:

• Submission to the Turkish court,
• Opening and reading of the will,
• Notification to legal heirs,
• Recognition of a foreign probate decision,
• Interpretation of the will,
• Enforcement proceedings,
• Title deed registration judgment.

The Turkish Civil Code requires a will delivered after death to be opened by the Civil Court of Peace and notified to known interested persons.

Where a specific Turkish property was left to a beneficiary, the beneficiary may need a court order or cooperation of the legal and appointed heirs before the land registry can transfer the property.

The Turkish Land Registry Regulation identifies different documents depending on whether registration is requested by the testamentary beneficiary alone or jointly with the legal and appointed heirs.

Can a Will Exclude the Spouse or Children?

Where Turkish law applies, the deceased cannot always dispose of the entire estate freely.

Certain close relatives have protected or reserved shares.

Under the Turkish Civil Code:

• Descendants’ reserved share is one half of their statutory inheritance share.
• Each parent’s reserved share is one quarter of that parent’s statutory share.
• The surviving spouse’s protected share depends on the group with which the spouse inherits.

A will or lifetime disposition exceeding the disposable portion may be challenged through a reduction claim, known as a tenkis davası.

A foreign will stating that one person receives “all assets worldwide” may therefore not necessarily eliminate the protected rights applicable to Turkish property.

Do Heirs Automatically Acquire the Deceased’s Debts?

Where Turkish law governs, heirs acquire the estate as a whole upon death.

The Turkish Civil Code provides that heirs directly acquire the deceased’s rights, claims, movable and immovable property, but also become personally responsible for the deceased’s debts.

Heirs may also be jointly responsible for estate debts.

Potential liabilities may include:

• Bank loans,
• Mortgages,
• Credit card debt,
• Tax debt,
• Unpaid management fees,
• Utilities,
• Court judgments,
• Guarantees,
• Commercial debts,
• Compensation claims.

A valuable apartment does not necessarily mean that the estate has a positive net value.

Before accepting or dealing with the estate, heirs should investigate both assets and liabilities.

How Can an Heir Reject the Inheritance?

Under Turkish law, legal and appointed heirs may reject the inheritance.

The general rejection period is three months.

For legal heirs, the period normally begins when they learn of the deceased’s death, unless they prove that they learned of their status as heir later. For an heir appointed by will, the period begins when the testamentary disposition is officially notified.

The rejection must be:

• Unconditional,
• Unqualified,
• Made orally or in writing,
• Submitted to the competent Civil Court of Peace.

A person considering rejection should not:

• Sell estate assets,
• Withdraw estate money,
• Hide property,
• Transfer assets to themselves,
• Act beyond necessary estate management.

The Turkish Civil Code provides that an heir who interferes with estate affairs beyond ordinary and necessary management, conceals assets or appropriates estate property may lose the right to reject.

What If the Estate Is Clearly Insolvent?

If the deceased’s inability to pay debts was clearly apparent or officially established at the time of death, the inheritance may be treated as legally rejected under the statutory insolvency rule.

However, foreign heirs should not rely on this presumption without obtaining a legal determination.

Evidence may be needed concerning:

• Enforcement proceedings,
• Insolvency records,
• Unpaid judgments,
• Lack of assets,
• Tax debt,
• Bank debt,
• Bankruptcy or restructuring records.

Where the debt position is uncertain, heirs may consider requesting an official inventory or official liquidation rather than immediately accepting the estate without reservation.

What Is an Official Estate Inventory?

An heir concerned about unknown debts may request an official inventory through the Civil Court of Peace within the applicable inheritance periods.

The court records the estate’s assets and liabilities and calls creditors and debtors to declare their claims.

After the inventory process, an heir may choose among options permitted by law, including:

• Rejecting the inheritance,
• Requesting official liquidation,
• Accepting according to the official inventory,
• Accepting without reservation.

The Turkish Civil Code provides that an inheritance accepted according to the official inventory passes to the heir primarily with the debts recorded in that inventory, subject to the detailed statutory exceptions.

This procedure may be useful where the deceased operated a business, gave guarantees or had unknown international liabilities.

Is Inheritance Tax Payable by a Foreign Heir?

Yes, where the inherited assets fall within the scope of Turkish inheritance and transfer tax.

Turkey’s inheritance and transfer tax covers:

• Assets belonging to Turkish citizens, and
• Assets situated in Turkey that pass by inheritance or another gratuitous transfer.

Accordingly, Turkish property inherited by a foreign person may be subject to Turkish inheritance and transfer tax regardless of the heir’s nationality or place of residence.

The taxpayer is the person who receives the property through inheritance or another gratuitous transfer.

Must a Return Be Filed If No Tax Is Due?

Yes, in an inheritance case.

The Revenue Administration states that an inheritance and transfer tax return must be submitted for property passing by inheritance even where the inherited amount remains below the applicable exemption.

By contrast, certain gratuitous transfers below their exemption may not require a return.

Foreign heirs should therefore not assume that the exemption eliminates the declaration obligation.

2026 Inheritance Tax Exemptions

For 2026, the exemption applying to each inheritance share received by a child or surviving spouse is TRY 2,907,136.

Where the surviving spouse is the sole heir, the 2026 exemption is TRY 5,817,845.

The exemption is applied to the individual heir’s share rather than automatically to the total estate as a single amount.

The applicable figure is updated annually. The year of the taxable event and current Revenue Administration guidance must therefore be checked.

2026 Inheritance Tax Rates

For inheritance occurring in 2026, the progressive rates are:

• 1% for the first TRY 3,000,000 of taxable inheritance,
• 3% for the next TRY 7,000,000,
• 5% for the next TRY 15,000,000,
• 7% for the next TRY 30,000,000,
• 10% for the portion exceeding TRY 55,000,000.

These rates apply after the applicable exemption and legally deductible items have been considered.

The value used for tax purposes is determined under Turkish tax rules. It should not be assumed that the amount stated in a private family agreement will be accepted as the taxable value.

Which Debts and Expenses May Be Deducted?

Documented estate liabilities and qualifying expenses may reduce the taxable estate.

The Revenue Administration’s official document list refers to evidence concerning debts and expenses as documents to be attached to the return. It also requests supporting records for business assets, property tax value, vehicles, bank accounts and company shares where relevant.

Possible items requiring examination include:

• Mortgage balance,
• Documented bank debt,
• Tax debt,
• Funeral expenses,
• Estate administration expenses,
• Enforceable private debts.

A claimed debt should be supported by reliable documents. Informal statements between family members may be rejected or investigated.

What Is the Deadline for Filing the Tax Return?

The deadline depends on:

• Where the death occurred, and
• Where the taxpayer is resident.

According to the Revenue Administration’s 2026 guidance:

Death occurred in Turkey

• Heir resident in Turkey: four months following the date of death.
• Heir resident in a foreign country: six months following the date of death.

Death occurred outside Turkey

• Heir resident in Turkey: six months following the date of death.
• Heir resident in the country where the death occurred: four months following the date of death.
• Heir resident in another foreign country: eight months following the date of death.

For a declaration of absence, the return period is one month from the registration of the declaration in the death records.

The deceased’s and heirs’ residence positions should therefore be determined carefully before calculating the deadline.

Which Tax Office Receives the Return?

For an inheritance, the return is generally submitted to the tax office at the deceased’s place of residence.

If the deceased’s residence was abroad, the return is submitted based on the deceased’s last residence in Turkey, according to the Revenue Administration’s official framework.

Where the deceased never lived in Turkey, the appropriate tax office should be confirmed according to the location of the assets and current Revenue Administration practice.

How Is the Tax Paid?

Inheritance and transfer tax assessed on inherited property is paid over three years in six equal instalments.

The instalments are due in May and November of each year.

The existence of this instalment system does not mean that every estate asset can immediately be sold without completing the relevant tax procedures.

The heirs should distinguish between:

• Registration of inheritance in their names,
• Later sale or transfer to another person,
• Release of certain money or securities,
• Obtaining a tax-clearance document.

Can the Property Be Registered Before the Tax Is Fully Paid?

Yes.

TKGM states that inheritance registration may be completed without waiting for inheritance and transfer tax to be assessed. The land registry must notify the relevant tax office within 15 days after registration.

This means that the heirs may be registered as owners before the entire three-year tax payment schedule has been completed.

However, a later sale or transfer may require a tax-clearance document or another arrangement ensuring payment of the inheritance tax. Revenue Administration guidance states that land registry officers cannot ordinarily complete a later transfer or conveyance without the required tax clearance, subject to statutory exceptions and security arrangements.

What Documents Are Required for Title Deed Inheritance Registration?

TKGM lists the following principal documents:

• Identity documents of the heirs and representatives,
• Foreign passport or foreign identity document,
• Representation document where a lawyer, guardian or other representative acts,
• Original or approved succession certificate,
• DASK policy for building-type property.

Additional documents may include:

• Turkish tax identification number,
• Sworn translation,
• Apostille or legalisation,
• Power of attorney,
• Tax declarations,
• Municipal property information,
• Court approval of a foreign succession certificate,
• Interpreter.

The land registry should be contacted before the appointment to confirm the current documents required for the particular nationality and property.

How Is the Title Transfer Application Made?

TKGM states that one of the heirs may submit the inheritance-registration application through Web Tapu after obtaining the succession certificate and collecting the required documents.

The land registry then sends information concerning the revolving-fund fee and assigns an appointment for completion of the registration procedure.

The registration normally places the property in the names of the heirs according to the succession certificate.

This is not the same as dividing the property physically or awarding it to one heir.

Does Every Heir Need to Attend?

One heir may initiate the inheritance-registration application.

Whether all heirs must personally attend a later partition, sale or allocation depends on the transaction.

A simple registration of the inherited shares is different from:

• Selling the whole property,
• Allocating the apartment to one heir,
• Transferring one heir’s share,
• Creating a mortgage,
• Dividing land,
• Signing a partition agreement.

Where an heir acts through a representative, the power of attorney must contain sufficiently clear authority for the intended transaction.

Can a Foreign Heir Use a Power of Attorney?

Yes.

A foreign heir may appoint a Turkish lawyer or another representative to conduct inheritance procedures.

The power may authorise the representative to:

• Apply for a succession certificate,
• Submit tax declarations,
• Obtain tax numbers,
• Review title records,
• Apply through Web Tapu,
• Complete inheritance registration,
• Obtain documents,
• Manage property,
• Collect rent,
• Sell or divide the property, if expressly authorised.

Selling inherited property is a significant transaction and should be authorised expressly.

A power issued abroad may require:

• Turkish consular execution, or
• Apostille or consular legalisation,
• Sworn Turkish translation,
• Turkish notarial certification,
• Photograph and property authority wording.

A broad power authorising the representative to sell property and collect the sale price should be granted only after careful review.

What Happens if One Heir Is a Minor?

A minor may inherit property.

The minor is represented by a parent, guardian or court-appointed representative according to the applicable custody and guardianship rules.

Additional judicial approval may be required for transactions such as:

• Rejecting inheritance,
• Selling the minor’s property,
• Dividing the estate,
• Waiving claims,
• Entering a settlement,
• Creating a mortgage.

Where the parent’s interests conflict with the child’s interests, a court-appointed representative may be necessary.

Can One Heir Take the Entire Property?

The property may be allocated to one heir if the other heirs agree and the legal, tax and title requirements are completed.

Possible methods include:

• Inheritance partition agreement,
• Transfer of inheritance shares,
• Sale between heirs,
• Gratuitous transfer,
• Court-ordered partition.

The tax consequences depend on whether the transaction is treated as:

• Genuine estate partition,
• Sale,
• Gift,
• Exchange.

A family agreement describing every transfer as an “inheritance division” does not automatically determine its tax character.

Professional tax and title deed advice should be obtained before one heir pays the others and takes the whole property.

What If the Heirs Cannot Agree?

If co-heirs cannot agree on the management, use or division of the property, one or more heirs may seek judicial partition.

Depending on the property, the court may consider:

• Physical division where legally and technically possible,
• Sale and distribution of the proceeds,
• Allocation rules applicable to particular estate assets,
• Existing mortgages and rights.

The Turkish Civil Code provides that where heirs cannot agree on the division or allocation of an estate asset, the asset may be sold and the proceeds divided.

A forced sale may produce a lower financial return than a negotiated private sale. Heirs should therefore consider mediation or a detailed partition protocol before litigation.

Can the Inherited Property Be Rented?

After the heirs are registered or otherwise legally authorised to manage the estate, the property may be rented.

However, the heirs should agree on:

• Tenant selection,
• Rent amount,
• Bank account,
• Expenses,
• Repairs,
• Tax declaration,
• Property management,
• Distribution of income.

Rental income from Turkish property may be taxable in Turkey even where the heir lives abroad.

A power of attorney used for property management should distinguish between authority to:

• Sign leases,
• Collect rent,
• Carry out repairs,
• File tax declarations,
• Sell the property.

Can the Foreign Heir Sell the Property?

A foreign heir who is legally entitled to retain the property may generally sell it after completing the inheritance and title deed procedures.

The sale may require:

• Registration in the heir’s name,
• Tax clearance,
• Current title information,
• DASK for buildings,
• Interpreter,
• Power of attorney where represented,
• Bank payment and foreign-exchange compliance,
• Capital-gain analysis.

If the foreign heir is not permitted to retain the inherited property because of nationality or location restrictions, the property should be sold within the legally applicable process before liquidation becomes necessary.

Does Selling Inherited Property Create Capital Gains Tax?

Property acquired through inheritance is generally treated differently from property acquired through an ordinary purchase for purposes of Turkey’s individual value-appreciation gain regime.

However, the heir may still face other tax, fee or commercial-income consequences depending on:

• Frequency of property transactions,
• Development activity,
• Business organisation,
• Nature of the asset,
• Whether the property was later improved or divided.

The tax position should be reviewed before sale, especially where the heir has inherited several properties or intends to conduct repeated transactions.

What Happens to Mortgages and Attachments?

Inheritance does not automatically remove a mortgage, attachment, usufruct right, tenancy or court restriction recorded against the property.

The heirs receive the asset subject to existing registered rights and restrictions.

Before deciding whether to accept, retain or sell the property, heirs should obtain a current title deed encumbrance record showing:

• Mortgages,
• Enforcement attachments,
• Court injunctions,
• Usufruct,
• Rights of residence,
• Leases,
• Preliminary sale annotations,
• Public-law restrictions.

A mortgage debt may exceed the market value of the inherited property.

What If Someone Transferred the Property Before Death?

International inheritance disputes frequently involve allegations that the deceased transferred property shortly before death to:

• One child,
• New spouse,
• Caregiver,
• Business partner,
• Nominee.

The heirs may allege:

• Lack of mental capacity,
• Fraud,
• Undue influence,
• Sham sale,
• Abuse of power of attorney,
• Transaction intended to defeat protected inheritance shares.

Possible proceedings may include:

• Title deed cancellation and registration,
• Reduction of excessive dispositions,
• Collation or equalisation,
• Compensation,
• Account and restitution claims.

The correct claim depends on the transaction, date, parties and applicable law.

Heirs should obtain:

• Historic title records,
• Sale documents,
• Powers of attorney,
• Medical records,
• Bank transfers,
• Valuation information,
• Witness evidence.

Common Inheritance Fraud Risks

Foreign heirs should be alert to the following risks:

• A family member hiding Turkish property,
• Forged succession certificate,
• False death or civil-status document,
• Representative using an excessive power of attorney,
• Sale of estate property without accounting to other heirs,
• Rent collected and concealed,
• Bank withdrawals after death,
• Forged will,
• Property transferred shortly before death,
• One heir falsely claiming to be the sole heir,
• Different identity spellings used to exclude an heir,
• Agent requesting payment to “release” property from an invented government restriction.

The heir should verify every asset and procedure through official institutions.

Practical Step-by-Step Procedure

Step 1: Obtain the official death certificate

Determine where the death was registered and whether the document requires apostille, legalisation and Turkish translation.

Step 2: Identify the deceased’s nationality

Check all nationalities held at death because nationality affects the applicable-law analysis.

Step 3: Identify Turkish assets

Search for:

• Real estate,
• Bank accounts,
• Vehicles,
• Company shares,
• Court claims,
• Insurance,
• Tax records.

Step 4: Investigate estate debts

Check mortgages, attachments, enforcement proceedings, tax liabilities and commercial debts.

Step 5: Decide whether rejection or inventory is necessary

Do not miss the three-month rejection period where Turkish law applies.

Step 6: Collect civil-status documents

Prepare birth, marriage, divorce, adoption, paternity and death records proving the family relationship.

Step 7: Complete apostille and translation

Ensure that all foreign documents are properly authenticated before use in Turkey.

Step 8: Obtain a succession certificate

Apply to a Turkish Civil Court of Peace or, where appropriate, a notary.

Step 9: Address any will

Submit the will for opening, notification and any necessary recognition or enforcement.

Step 10: File the inheritance tax return

Calculate the deadline according to the places of death and residence of the heir.

Step 11: Apply for title deed registration

Use the succession certificate and other documents through Web Tapu or the competent land registry.

Step 12: Review ownership restrictions

Confirm whether the foreign heir may retain the property or must dispose of it.

Step 13: Register and manage the asset

Update building management, tax, insurance, utility and rental records.

Step 14: Complete partition or sale

Obtain the cooperation of all heirs or use the appropriate judicial procedure.

Document Checklist for Foreign Heirs

A foreign heir should be prepared to obtain:

1. Official death certificate.
2. Deceased’s passport and identification records.
3. Heirs’ passports.
4. Birth certificates.
5. Marriage certificate.
6. Divorce or death documents concerning former spouses.
7. Adoption or paternity documents.
8. Foreign civil-registry extract.
9. Will or inheritance agreement.
10. Apostille or legalisation.
11. Sworn Turkish translations.
12. Turkish tax identification numbers.
13. Turkish succession certificate.
14. Foreign probate judgment and finality certificate.
15. Title deed information.
16. DASK policy for building property.
17. Estate debt documents.
18. Municipal property tax value.
19. Bank and company records.
20. Power of attorney.

Frequently Asked Questions

Can a foreigner inherit a house in Turkey?

Yes. Foreign natural persons may inherit Turkish real estate. If the property or the heir’s nationality is subject to an ownership prohibition, the property may have to be sold after inheritance registration.

Does the foreign heir need a residence permit?

The inheritance right does not depend on holding a residence permit. Identity, tax and land registry requirements must still be completed.

Which law applies if the deceased was foreign?

Inheritance is generally governed by the deceased’s national law, but Turkish law applies to immovable property located in Turkey.

Where should an inheritance case be filed?

The Turkish court at the deceased’s last place of residence in Turkey is generally competent. If there was no Turkish residence, the court where estate assets are located may hear the case.

What is a succession certificate?

It is a document identifying the heirs and their inheritance shares. It is known as a mirasçılık belgesi or veraset ilamı.

Can a notary issue the succession certificate?

Yes. Under Turkish law, the document may be issued by a Civil Court of Peace or a notary. International cases may still require a court procedure.

Can I use a foreign probate certificate?

Not automatically. A foreign court-issued succession certificate must be approved by a Turkish court before being used for Turkish title deed inheritance registration.

Do foreign documents need an apostille?

They may require an apostille or consular legalisation, followed by a sworn Turkish translation, depending on the issuing country and document.

Is a foreign will valid in Turkey?

It may be recognised if it satisfies the applicable formal and substantive law. It may still need to be opened, notified, recognised or enforced through Turkish procedures.

Can a will leave the entire Turkish property to one person?

Not always. Protected heirs may challenge dispositions exceeding the deceased’s disposable portion where Turkish reserved-share rules apply.

Do heirs inherit debts?

Where Turkish law applies, heirs acquire both estate assets and debts and may be personally responsible.

How long is the inheritance rejection period?

The general period is three months under Turkish law.

Where is the rejection filed?

The rejection must be made orally or in writing before the competent Civil Court of Peace and must be unconditional.

Is Turkish inheritance tax payable by a foreigner?

Yes, where the foreign heir receives property situated in Turkey.

Must a return be filed if the share is below the exemption?

Yes. Inherited property must generally be declared even where the taxable share remains below the exemption.

What is the 2026 exemption?

The 2026 exemption is TRY 2,907,136 for each child’s or surviving spouse’s inheritance share. If the spouse is the sole heir, the exemption is TRY 5,817,845.

What are the inheritance tax rates?

The 2026 inheritance rates range progressively from 1% to 10%.

How is the tax paid?

It is paid in six equal instalments over three years, in May and November.

Can the property be registered before all tax is paid?

Yes. The land registry can complete inheritance registration without waiting for the tax assessment and notifies the tax office within 15 days.

Can the inherited property be sold immediately?

The inheritance registration, ownership restrictions and tax-clearance requirements must first be examined. A later sale may require inheritance tax clearance.

Does every heir need to attend the land registry?

One heir may initiate the inheritance registration. A later sale or partition may require the participation or representation of all relevant heirs.

Can a lawyer complete the process?

Yes, using a properly drafted and authenticated power of attorney.

What happens if the heirs cannot agree?

An heir may seek judicial partition. The property may be physically divided where possible or sold and the proceeds distributed.

Does a mortgage disappear after death?

No. The property remains subject to registered mortgages and other restrictions.

Can the heir rent the property?

Yes, subject to lawful management by the heirs, existing tenancy rights and Turkish tax obligations.

Conclusion

Foreign nationals may inherit real estate and other assets located in Turkey.

The first major issue is determining the applicable law. Under Turkish private international law, inheritance is generally governed by the deceased’s national law, but Turkish law applies to real estate located in Turkey.

The heir must then prove the family relationship and obtain a succession certificate.

A Turkish succession certificate may be issued by a Civil Court of Peace or a notary. Cases involving foreign civil-status documents, foreign law, wills or disputed family relationships commonly require a court process.

A foreign probate certificate does not automatically authorise title transfer in Turkey. Foreign court-issued succession certificates must be approved through the applicable Turkish judicial procedure before they can be used by the land registry.

Foreign heirs should also investigate the estate’s debts. Under Turkish law, heirs may acquire both the assets and the deceased’s personal liabilities. The general period for rejecting an inheritance is three months.

Turkish inheritance and transfer tax applies to assets located in Turkey even when the heir is foreign. A return must generally be filed even if the heir’s share remains below the exemption.

For 2026, the exemption is TRY 2,907,136 for each child or surviving spouse and TRY 5,817,845 where the surviving spouse is the sole heir. Tax rates range from 1% to 10%, and the assessed tax is paid in six equal instalments over three years.

The title deed inheritance registration may be completed without waiting for the tax to be fully assessed or paid. However, later sale or transfer may require a tax-clearance document.

Foreign ownership restrictions must also be examined. A foreign person may inherit property but may be required to dispose of it where the property is located in a prohibited area or the heir’s nationality does not permit ownership.

The safest process is to identify all Turkish assets and debts, determine the applicable law, obtain authenticated civil-status records, secure a Turkish succession certificate, file the tax return and complete title registration before attempting to sell or divide the estate.