Making a Will in Turkey as a Foreigner: Formal Requirements, Reserved Shares and Cross-Border Estate Planning

Introduction

Foreign nationals who own property, maintain bank accounts, hold company shares or live with family members in Turkey should consider how those assets will be administered after death.

A properly prepared will can clarify:

• Who should inherit the estate,
• Which beneficiary should receive a particular property,
• Who should administer the estate,
• How personal belongings should be distributed,
• What should happen to company shares,
• How children or vulnerable beneficiaries should be protected,
• How Turkish assets should be coordinated with assets in other countries.

However, a will does not give unlimited freedom to distribute an estate.

International estate planning involving Turkey may be affected by:

• The testator’s nationality,
• Multiple citizenships,
• The location of each asset,
• Turkish rules applicable to immovable property,
• The law governing matrimonial property,
• Reserved inheritance shares,
• The formal validity of the will,
• Foreign probate and recognition procedures,
• Inheritance and transfer tax,
• Restrictions on foreign ownership of Turkish real estate.

A document called a “will” in one country may not automatically produce the intended result in Turkey. A foreign will may be formally valid but still require opening, translation, authentication, judicial recognition or enforcement before it can be used to transfer Turkish assets.

Foreign property owners should therefore treat a will as one part of a wider cross-border estate plan rather than as a single document capable of solving every succession issue.

Can a Foreigner Make a Will in Turkey?

Yes.

A foreign national may make a testamentary disposition concerning assets located in Turkey, subject to the applicable rules on legal capacity, form, reserved shares and succession.

The person does not need to be a Turkish citizen merely to prepare a will in Turkey.

A foreign testator may prepare:

• An official will before a competent Turkish authority,
• A handwritten will satisfying the statutory requirements,
• A will outside Turkey that is formally valid under the applicable international rules,
• An inheritance agreement where the legal conditions are satisfied.

The most appropriate form depends on:

• The testator’s nationality,
• Language ability,
• Age and health,
• Type of Turkish assets,
• Family structure,
• Existing foreign wills,
• Risk of future challenges,
• Intended beneficiaries.

For a foreign owner of valuable Turkish property, an official will prepared with professional assistance will generally provide stronger evidence concerning identity, legal capacity, date and testamentary intention than an informal document.

Why Should a Foreigner With Turkish Assets Make a Will?

Without a will, the estate is distributed according to the statutory succession rules identified by Turkish private international law.

This may produce results different from those expected by the deceased.

For example:

• A surviving spouse may not receive the entire home.
• Children from an earlier marriage may inherit together with the current spouse.
• A long-term unmarried partner may receive no statutory share.
• A stepchild may not be a legal heir.
• A friend or caregiver may receive nothing.
• Several heirs may become co-owners of one apartment.
• Company shares may pass jointly to heirs who cannot cooperate.
• The family may need lengthy proceedings in several countries.

A will can reduce uncertainty by appointing heirs, making specific legacies and naming a person responsible for carrying out the estate plan.

However, the will should not be used to promise results that are legally impossible because of reserved shares, ownership restrictions or mandatory rules governing Turkish immovable property.

Which Country’s Law Applies to a Foreign Person’s Will?

Turkey’s International Private and Procedural Law provides the basic framework.

As a general rule, succession is governed by the deceased’s national law. Turkish law applies to immovable property located in Turkey.

The law also provides that the formal validity of a testamentary disposition may be determined under the general rule concerning the law of the place where the transaction was made or the law governing its substance. A testamentary disposition made in accordance with the deceased’s national law is also recognised as formally valid.

The testator’s legal capacity to make a testamentary disposition is governed by the testator’s national law at the time the disposition was made.

This means that several laws may be relevant to one estate.

For example, a French citizen may:

• Prepare a will in Turkey,
• Own an apartment in Istanbul,
• Hold a bank account in France,
• Own company shares in another country,
• Live habitually in Turkey.

Turkish law will have particular importance for the Istanbul apartment. French law may remain relevant to other aspects of the succession and to the testator’s testamentary capacity.

The Hague Convention on the Form of Wills

Turkey is a party to the 1961 Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions.

The Convention is intended to reduce the risk that a will becomes invalid merely because it was prepared in a country or under a legal system different from the one ultimately administering the estate.

In broad terms, a will may be formally valid where it complies with one of several relevant legal systems connected with matters such as:

• Place where the will was made,
• Testator’s nationality,
• Domicile,
• Habitual residence,
• Location of immovable property.

The Convention concerns formal validity. It does not automatically determine:

• Who has reserved inheritance rights,
• Which substantive succession law applies,
• Whether a beneficiary can retain Turkish real estate,
• Whether the will must be opened by a Turkish court,
• How a Turkish title deed will be registered.

A foreign will may therefore be formally valid but still fail to achieve the intended distribution because of substantive inheritance rules.

Testamentary Capacity

Under Turkish substantive law, a person who has the power of discernment and has completed the age of 15 may make a will.

An inheritance agreement requires stricter capacity. A person entering into an inheritance agreement must be an adult, have the power of discernment and not be legally restricted.

For a foreign national, testamentary capacity is governed by the person’s national law at the time of making the disposition.

The person may therefore need to satisfy both:

• The formal requirements of the chosen method, and
• The capacity requirements determined by the applicable national law.

Where the testator is elderly, seriously ill or experiencing cognitive difficulties, the evidentiary risk should be addressed before execution.

Possible precautions include:

• Recent medical evaluation,
• Independent legal consultation,
• Clear record of the testator’s instructions,
• Independent witnesses,
• Appropriate interpreter,
• Documentation showing that the testator understood the assets, beneficiaries and legal effect of the will.

A medical report is not automatically required from every elderly testator. However, a notary or other authorised officer may request medical evidence where there is genuine doubt concerning the person’s capacity.

What Types of Wills Are Recognised Under Turkish Law?

The Turkish Civil Code provides three principal forms:

1. Official will,
2. Handwritten will,
3. Oral will in exceptional circumstances.

The official and handwritten forms are intended for ordinary estate planning.

The oral will is an emergency procedure and should not be relied upon where the person has a realistic opportunity to prepare another valid form.

Official Will

An official will is made before an authorised officer with the participation of two witnesses.

The authorised officer may be:

• A notary,
• A Civil Court of Peace judge,
• Another officer authorised by law.

The testator communicates the final wishes to the officer.

The officer prepares or arranges the preparation of the document and gives it to the testator for review. The testator reads and signs the document.

The testator then declares before the witnesses that the document contains the testator’s final wishes. The witnesses sign the official record confirming the relevant declarations and their assessment of the testator’s capacity.

Special procedures apply where the testator cannot personally read or sign the document.

Advantages of an Official Will

An official will usually provides stronger evidence concerning:

• Identity of the testator,
• Date of execution,
• Final testamentary intention,
• Compliance with formal requirements,
• Presence of witnesses,
• Testator’s apparent capacity,
• Storage and later discovery of the will.

It is particularly useful where:

• The estate is valuable,
• The family relationship is complicated,
• Some beneficiaries may challenge the will,
• The testator cannot write Turkish,
• The testator has children from different marriages,
• The will concerns Turkish real estate,
• The testator wishes to appoint an executor,
• Several legal systems may apply.

An official will is not immune from challenge. It may still be contested on grounds such as incapacity, coercion, fraud, unlawful provisions or a formal defect.

Foreign Language and Interpreter Issues

A foreign testator should not execute an official will without fully understanding the document.

Where the testator does not sufficiently understand Turkish, the notary or competent authority should be informed in advance and the required interpreter arrangements should be confirmed.

The interpreter should accurately explain:

• Every beneficiary,
• Every asset description,
• Reserved share consequences,
• Executor’s authority,
• Revocation clauses,
• Effect on previous wills,
• Applicable-law limitations.

The beneficiary, a beneficiary’s relative or a person financially interested in the estate should not be used as the only interpreter.

The final document and official record should make clear that the testator understood the transaction through proper interpretation.

Witness Requirements

The witnesses to an official will must satisfy the statutory eligibility requirements.

Persons who lack civil capacity, are prohibited from public service following a criminal judgment or cannot read and write may not act as witnesses in the ordinary official-will procedure.

The authorised officer, witnesses and certain close relatives of those persons cannot receive testamentary benefits through the same official will. The law is intended to prevent conflicts of interest and manipulation of the testator.

The testator should not select witnesses informally before confirming that they are legally eligible.

A will may be exposed to cancellation if an ineligible person acts as a witness or receives a prohibited benefit.

Handwritten Will

A handwritten will must be written entirely in the testator’s own handwriting.

It must also contain:

• Year,
• Month,
• Day,
• Testator’s signature.

The essential contents cannot be:

• Typed on a computer,
• Printed and merely signed,
• Written by another person,
• Completed by filling in blanks on a standard form.

A document partly handwritten and partly typed may create serious validity problems.

The date is also important because it may determine:

• Testator’s capacity,
• Which will is the latest,
• Whether the will was made before or after marriage,
• Whether another disposition revoked it,
• Which national law applied at the time.

Can a Handwritten Will Be in a Foreign Language?

A foreign testator may prepare a handwritten will in a language the testator genuinely writes and understands, provided that the applicable formal-validity rules are satisfied.

However, the will may later require:

• Authentication,
• Expert examination of handwriting,
• Certified Turkish translation,
• Judicial interpretation,
• Proof of the testator’s language ability.

A handwritten will in a foreign alphabet may create additional procedural and evidentiary difficulties.

The testator should avoid:

• Ambiguous property descriptions,
• Nicknames instead of legal names,
• Informal references such as “my house near the sea,”
• Unclear percentages,
• Conflicting gifts,
• Unidentified charities or companies.

Every beneficiary and important asset should be described in a way that can be verified after death.

Where Should a Handwritten Will Be Kept?

A handwritten will may be delivered for safekeeping to:

• A notary,
• A Civil Court of Peace judge,
• Another authorised officer.

Keeping the only original at home creates risks including:

• Loss,
• Fire or water damage,
• Accidental destruction,
• Deliberate concealment,
• Failure of the heirs to find it,
• Dispute over authenticity.

The testator should not give the only original exclusively to the main beneficiary.

A copy does not always have the same evidentiary value as the original.

Oral Will

An oral will is permitted only in extraordinary circumstances where the testator cannot prepare an official or handwritten will.

Examples listed by law include:

• Imminent danger of death,
• Interruption of transportation,
• Serious illness,
• War,
• Similar exceptional circumstances.

The testator communicates the final wishes to two witnesses and instructs them to document or communicate those wishes in accordance with the statutory procedure.

An oral will is not intended for convenience.

A person cannot choose an oral will merely because:

• Visiting a notary is inconvenient,
• The person does not wish to pay fees,
• The family is present at home,
• A handwritten will would take time.

If the testator later becomes able to make an official or handwritten will, the oral will loses effect one month after that opportunity arises.

Should Spouses Make One Joint Will?

The Turkish Civil Code does not identify a jointly signed will by two testators as a separate ordinary will form.

As a practical matter, spouses should normally execute separate wills.

Where the spouses wish to create binding reciprocal succession obligations, an inheritance agreement may be considered instead.

A single document signed by both spouses may create uncertainty concerning:

• Formal validity,
• Revocation,
• Whether each spouse wrote the document personally,
• Effect of divorce,
• Death of the first spouse,
• Rights of protected heirs.

International couples should also determine whether a joint or mutual will recognised in another country will be treated in the same manner in Turkey.

Inheritance Agreements

An inheritance agreement is different from a will.

A will is ordinarily a unilateral disposition that the testator may revoke.

An inheritance agreement is a formal contract concerning future succession rights and may create binding obligations between the parties.

It must be executed using the formal procedure applicable to official wills. The parties communicate their intentions before the authorised officer and two witnesses and sign the agreement.

An inheritance agreement may be used for matters such as:

• Appointing a contractual heir,
• Agreeing on succession rights,
• Renunciation of inheritance,
• Coordinating family business succession.

Because it is contractual, it may be more difficult to revoke unilaterally.

What Can Be Included in a Will?

A will may contain several types of provisions.

These may include:

• Appointment of one or more heirs,
• Legacy of a specific apartment,
• Gift of a fixed amount of money,
• Distribution of personal belongings,
• Appointment of substitute beneficiaries,
• Appointment of an executor,
• Instructions for division of the estate,
• Creation of a foundation where legally appropriate,
• Conditions or obligations imposed on beneficiaries,
• Wishes concerning company shares.

The wording must distinguish between appointing an heir and granting a specific legacy.

Appointed Heir and Specific Legatee

An appointed heir succeeds to all or a proportional part of the estate as an heir.

A specific legatee, known as a vasiyet alacaklısı, receives a claim for delivery or transfer of a particular asset or benefit.

For example:

• “I appoint my daughter as heir to one half of my estate” appoints an heir.
• “I leave my Istanbul apartment to my friend” generally creates a specific legacy.

The distinction affects:

• Liability for estate debts,
• Succession certificate,
• Title deed registration,
• Tax procedure,
• Right to request transfer.

A beneficiary receiving a specific apartment under a will should not assume that ownership is automatically registered in the beneficiary’s name.

Leaving Turkish Real Estate to a Specific Person

Where a Turkish property is left to a specific beneficiary, the land registry procedure depends on who applies and which judicial documents are available.

The Turkish Land Registry Regulation provides that where the specific legatee applies alone, a court decision containing the property description and registration order may be required.

Where the beneficiary applies jointly with the legal and appointed heirs, the decision opening and reading the will and an approved copy of the will may be used under the applicable procedure.

This is why wording such as “I leave my house to X” does not, by itself, guarantee an immediate title transfer.

The plan should consider whether the legal heirs are likely to cooperate after death.

Appointing an Executor

The testator may appoint one or more executors, known as vasiyeti yerine getirme görevlisi, to carry out the will.

An executor may be useful where:

• The beneficiaries live abroad,
• The estate contains several Turkish assets,
• A company must continue operating,
• Property needs to be sold,
• The heirs are in conflict,
• A minor or vulnerable beneficiary is involved,
• Tax and court procedures must be coordinated.

The will should clearly identify the executor and may describe the intended authority.

The testator should also consider appointing a substitute executor in case the first person:

• Dies,
• Refuses,
• Lacks capacity,
• Cannot act in Turkey,
• Has a conflict of interest.

An executor’s authority does not eliminate the need to comply with court, tax, bank and land registry requirements.

Can a Lawyer Be Appointed as Executor?

A lawyer or another trusted and legally capable individual may be appointed as executor.

The person should have:

• Sufficient knowledge of Turkish procedures,
• Ability to communicate with foreign beneficiaries,
• No disqualifying conflict,
• Practical capacity to administer the estate.

The appointment should not be confused with an ordinary power of attorney.

An ordinary power of attorney given during life should not be treated as a reliable substitute for a will or executor appointment. The authority under an agency relationship may end or become limited upon the principal’s death, while estate administration must proceed under succession law.

Reserved Shares

A testator cannot always distribute the entire estate freely.

Where Turkish succession law applies, certain close relatives have reserved shares, known as saklı pay.

The reserved shares are:

• Descendants: one half of their statutory inheritance share,
• Each parent: one quarter of that parent’s statutory inheritance share,
• Surviving spouse: the whole statutory inheritance share when inheriting with descendants or the parents’ group, and three quarters of the statutory share in the other cases.

Siblings do not currently hold a reserved share under the Turkish Civil Code.

The portion remaining after reserved shares is the disposable portion that the testator may generally leave to any chosen person.

Example: Surviving Spouse and Two Children

Assume a net estate of TRY 8,000,000 and Turkish law applies.

The statutory shares would be:

• Surviving spouse: one quarter, or TRY 2,000,000,
• First child: three eighths, or TRY 3,000,000,
• Second child: three eighths, or TRY 3,000,000.

The reserved shares would be:

• Spouse: the full statutory share of TRY 2,000,000,
• Each child: half of the statutory share, or TRY 1,500,000 each.

Total reserved shares:

TRY 5,000,000

Disposable portion:

TRY 3,000,000

The testator could ordinarily allocate the disposable TRY 3,000,000 to another person without reducing the protected minimum shares.

A will leaving the entire TRY 8,000,000 estate to a friend would be exposed to reduction claims by the spouse and children.

Does a Will Violating Reserved Shares Automatically Become Invalid?

Not necessarily.

A will that exceeds the disposable portion does not automatically disappear in full.

A protected heir may bring a reduction action, known as a tenkis davası, seeking to reduce the testamentary or lifetime dispositions to the extent required to restore the reserved share.

The beneficiary may retain the portion falling within the testator’s disposable share.

The court may need to calculate:

• Gross estate,
• Estate debts,
• Funeral expenses,
• Matrimonial property claims,
• Lifetime gifts included in the calculation,
• Statutory shares,
• Reserved shares,
• Disposable portion.

The reserved-share analysis should not be based only on the value of the property mentioned in the will.

Lifetime Gifts and Reserved Shares

A person cannot necessarily defeat reserved heirs merely by transferring everything shortly before death.

Certain lifetime gifts and transfers may be included in the calculation of the estate and may be subject to reduction.

The legal consequences depend on matters such as:

• Date of transfer,
• Beneficiary,
• Whether consideration was actually paid,
• Intention of the deceased,
• Nature of the gift,
• Whether the transfer was intended to avoid reserved shares,
• Whether the recipient was an heir.

Foreign estate plans involving gifts, company transfers or sale of Turkish property to relatives should therefore be reviewed together with the will.

Disinheriting a Protected Heir

A protected heir may be disinherited only on legally recognised grounds.

Turkish law allows disinheritance where the heir:

• Committed a serious offence against the testator or a close relative of the testator, or
• Seriously breached family-law obligations toward the testator or the testator’s family.

The will should state the reason for disinheritance clearly.

A general statement such as “I do not like my son” is not sufficient.

If the reason is challenged, the person benefiting from the disinheritance may need to prove the stated ground.

Disinheritance for Insolvency

The Turkish Civil Code also permits a limited protective disinheritance of an insolvent descendant in favour of that descendant’s children under specific conditions.

This mechanism is not a general way to punish a debtor.

Its purpose is to protect part of the inheritance for the next generation where the descendant is subject to insolvency documentation.

Professional advice is necessary before using this provision.

Matrimonial Property Must Be Examined First

The surviving spouse’s inheritance share is different from the spouse’s rights under the matrimonial property regime.

Before the estate is divided, it may be necessary to determine:

• Which assets belonged solely to the deceased,
• Which assets belonged to the surviving spouse,
• Whether the spouse has a participation claim,
• Whether a marriage agreement applies,
• Which country’s matrimonial property law governs.

For example, an apartment registered entirely in the deceased spouse’s name may still generate a matrimonial property claim in favour of the surviving spouse.

The net amount entering the inheritance estate may therefore be less than the property’s full value.

A will should not attempt to distribute assets without first considering the surviving spouse’s separate property-regime rights.

Foreign Real Estate and Multiple Wills

A foreign person with assets in several countries may consider preparing separate wills for different jurisdictions.

For example:

• One Turkish will for Turkish property and Turkish accounts,
• One foreign will for assets in the home country,
• Another local will for real estate in a third country.

Multiple wills may be useful, but they must be carefully coordinated.

A later will containing a broad clause such as “I revoke all previous wills worldwide” may unintentionally revoke the Turkish will.

Each document should clarify:

• Which assets it covers,
• Which jurisdiction it concerns,
• Whether it supplements earlier wills,
• Whether it revokes only conflicting provisions,
• Which law was considered.

Copies should be reviewed by the lawyers preparing the other wills.

Can a Turkish Will Control Property Abroad?

A Turkish will may be recognised abroad if it satisfies the destination country’s conflict-of-laws and probate rules.

However, the foreign authority may require:

• Original or certified will,
• Turkish court decision opening the will,
• Probate or succession certificate,
• Apostille,
• Certified translation,
• Recognition proceedings,
• Local executor or representative.

The foreign country may also apply its own mandatory rules to real estate located there.

A Turkish will should therefore not be assumed to transfer foreign property automatically.

Can a Foreign Will Control Property in Turkey?

A foreign will may be used in Turkey where it satisfies the applicable formal and substantive requirements.

The process may require:

• Original or officially certified will,
• Evidence of authenticity,
• Apostille or consular legalisation,
• Certified Turkish translation,
• Foreign probate judgment,
• Proof of finality,
• Turkish recognition or enforcement,
• Opening and reading before a Turkish court,
• Turkish succession certificate,
• Title deed registration proceedings.

The Apostille Convention replaces traditional diplomatic legalisation with a single apostille for qualifying public documents issued between participating countries.

An apostille confirms the origin of a public document. It does not establish that the will is substantively valid or that the beneficiary is entitled to Turkish property.

Foreign Private Wills and Apostille

A purely handwritten private will may not be capable of receiving an apostille directly because it is not itself a public document.

A notarial certification, probate judgment or other official act may be required before an apostille can be issued.

The required authentication route depends on:

• Country of execution,
• Type of will,
• Whether a notary was involved,
• Whether probate has begun,
• Country where the document will be used.

The heir should confirm the correct sequence before obtaining translations.

What Happens to the Will After Death?

A person holding the deceased’s will must deliver it to the competent Civil Court of Peace after learning of the death.

The court opens the will through the statutory procedure and notifies known interested persons.

The will is generally opened within one month after it is delivered to the court, regardless of whether it initially appears valid.

Opening the will does not mean that:

• Every clause is valid,
• Reserved-share disputes have ended,
• The beneficiary automatically owns the property,
• The foreign will has been recognised for every purpose,
• Estate debts have been paid.

It is the beginning of the formal administration and dispute process.

Succession Certificate for an Appointed Heir

An appointed heir may request a succession certificate after the will has been notified and the relevant objection period has passed.

The certificate provides evidence of heirship but remains open to challenge.

A specific legatee may need a different court and title registration process because the legatee is not necessarily an heir to the whole estate.

The will should therefore use the correct legal concepts rather than referring to every beneficiary as an “heir.”

How Can a Will Be Revoked?

A testator may revoke a will by:

• Making a new testamentary disposition in one of the legally recognised forms,
• Destroying the testamentary document with the intention of revoking it,
• Making a later disposition of the property that is inconsistent with the earlier legacy.

A later will may revoke the earlier will fully or only to the extent of inconsistency.

The new will should expressly state whether it:

• Revokes all earlier wills,
• Revokes only the Turkish will,
• Supplements earlier wills,
• Applies only to Turkish assets.

Destroying only a photocopy does not necessarily revoke the original held by a notary or court.

When Should a Will Be Updated?

A will should be reviewed after major changes such as:

• Marriage,
• Divorce,
• Birth or adoption of a child,
• Death of a beneficiary,
• Acquisition of Turkish property,
• Sale of an asset specifically left in the will,
• Change of nationality,
• Change of residence,
• New company or investment,
• Serious family dispute,
• Change in tax law,
• Appointment of a new executor.

A will prepared before marriage may no longer reflect the surviving spouse’s legal rights.

A will leaving a specific apartment that has later been sold may no longer provide the intended benefit.

Periodic review is especially important where several countries are involved.

Does Divorce Automatically Revoke a Will?

Divorce can affect inheritance rights between former spouses, but an estate plan should not rely entirely on automatic statutory consequences.

After separation or divorce, the person should review:

• Appointment of former spouse as heir,
• Specific legacies,
• Executor appointment,
• Life insurance beneficiary,
• Bank mandates,
• Company share arrangements,
• Powers of attorney,
• Property ownership.

The legal effect may differ depending on whether the divorce case was pending or final at the date of death.

The will should be updated formally rather than merely crossing out the former spouse’s name.

Grounds for Challenging a Will

A testamentary disposition may be challenged where:

• The testator lacked testamentary capacity,
• The will resulted from mistake, fraud, threat or coercion,
• Its content or conditions were unlawful or immoral,
• It failed to comply with formal requirements.

Possible disputes include allegations that:

• The testator had dementia,
• The beneficiary isolated the testator,
• The signature was forged,
• The testator did not understand Turkish,
• A witness was disqualified,
• The handwritten will was typed by another person,
• The document was prepared under pressure,
• A later will revoked it.

The party relying on or challenging the will should preserve medical, notarial, witness and handwriting evidence.

Time Limit for a Will Cancellation Action

A cancellation claim is generally subject to a one-year period beginning when the claimant learns:

• Of the testamentary disposition,
• Of the reason for invalidity,
• Of the claimant’s entitlement to sue.

In all cases, the maximum period is generally:

• Ten years from the opening date against a good-faith beneficiary,
• Twenty years against a bad-faith beneficiary.

The precise calculation depends on the claim and parties.

A person should not delay merely because settlement negotiations are continuing.

Time Limit for a Reserved Share Reduction Claim

A reduction action is generally subject to:

• One year from the date the protected heir learns that the reserved share was violated,
• Ten years under the ultimate statutory period.

For testamentary dispositions, the ten-year period is generally calculated from the date the will is opened. For other dispositions, it is connected with the opening of the inheritance.

An heir who receives notice of the will should obtain legal advice promptly.

Does a Will Avoid Inheritance Tax?

No.

A will determines succession but does not remove inheritance and transfer tax.

Property situated in Turkey may be subject to Turkish inheritance and transfer tax even when:

• The testator was foreign,
• The beneficiary is foreign,
• The will was made abroad,
• The beneficiary lives outside Turkey.

For 2026, Turkish inheritance tax uses progressive rates from 1% to 10%, after applying the relevant exemptions and deductions. The current exemptions and thresholds are published by the Revenue Administration and are updated annually.

The will should not state that a beneficiary receives an asset “free of all tax” unless it also clearly explains whether the estate or another beneficiary will bear the tax.

Who Pays Estate Debts?

A will distributes the net estate, not an imaginary debt-free estate.

Before beneficiaries receive assets, it may be necessary to address:

• Mortgages,
• Bank loans,
• Tax debts,
• Management fees,
• Funeral and estate expenses,
• Court judgments,
• Commercial liabilities,
• Matrimonial property claims.

Appointed heirs may acquire responsibility for estate debts under the applicable inheritance law.

A beneficiary receiving a mortgaged apartment should understand whether:

• The debt will be paid from the general estate,
• The apartment will pass subject to the mortgage,
• The beneficiary must reimburse other heirs,
• The property may need to be sold.

Company Shares and Business Succession

A foreign business owner should review both inheritance law and the company’s constitutional documents.

The transfer of company shares after death may be affected by:

• Company type,
• Articles of association,
• Shareholders’ agreement,
• Approval requirements,
• Pre-emption rights,
• Management succession,
• Foreign ownership rules,
• Sector-specific licences.

A will stating that “my company goes to my son” may be insufficient where:

• The company owns several classes of shares,
• Other shareholders have contractual rights,
• Shares are pledged,
• The beneficiary cannot legally hold the regulated interest,
• Management authority ends at death.

Business succession should be coordinated with corporate documents while the owner is alive.

Bank Accounts and Financial Assets

A will may identify who should benefit from Turkish bank accounts and investments.

After death, the bank may still require:

• Death certificate,
• Succession certificate,
• Tax documentation,
• Will-opening decision,
• Executor documents,
• Identity documents,
• Apostille and translation,
• Court orders.

A person’s online banking password or debit card should not be treated as a succession mechanism.

Family members should not continue using the deceased’s bank account after death without legal authority.

Digital Assets and Cryptocurrency

A modern estate plan should consider:

• Cryptocurrency,
• Digital wallets,
• Online investment accounts,
• Domain names,
• Monetised social-media accounts,
• Cloud storage,
• Intellectual property,
• Online businesses.

The will should not publicly contain private keys or passwords.

The testator may instead prepare a secure inventory explaining:

• What assets exist,
• Where access information is stored,
• Who should receive them,
• Who may manage the accounts.

The plan must comply with the platform’s terms, data-protection rules and the applicable property law.

Life Insurance and Pension Benefits

Certain assets may pass under beneficiary designations or special statutory rules rather than through the ordinary estate.

Examples may include:

• Life insurance,
• Private pension benefits,
• Employment death benefits,
• Survivor benefits.

The testator should review whether the beneficiary designation matches the will.

A will naming one person may not necessarily override a valid beneficiary designation held by an insurer or pension institution.

Charitable Gifts

A testator may wish to leave money or property to:

• Foundation,
• Association,
• University,
• Hospital,
• Religious or charitable organisation.

The organisation should be identified by its full legal name and, where possible:

• Registration information,
• Address,
• Tax or legal identity details.

An informal description such as “the local children’s charity” may be impossible to administer.

A foreign charity’s ability to receive and use Turkish property should also be examined in advance.

Common Mistakes Made by Foreign Testators

The most common mistakes include:

• Using an online will template from another country,
• Signing a typed document as if it were a Turkish handwritten will,
• Failing to write the date,
• Using a beneficiary as witness,
• Preparing a will without an interpreter,
• Ignoring children’s or spouse’s reserved shares,
• Describing Turkish property inaccurately,
• Making several wills that revoke one another,
• Assuming the will automatically transfers title,
• Giving the only original to the main beneficiary,
• Failing to update the will after divorce,
• Treating a power of attorney as a will,
• Leaving company shares without reviewing the shareholders’ agreement,
• Including passwords and private keys directly in the will,
• Assuming the will avoids inheritance tax,
• Failing to plan for estate debts,
• Relying on an oral promise made to family members.

Practical Cross-Border Estate Planning Checklist

A foreign person preparing a will should:

1. List every current nationality.
2. Identify habitual residence and domicile connections.
3. Prepare a complete asset inventory by country.
4. Separate movable property from immovable property.
5. Identify Turkish real estate precisely by title deed information.
6. Review the matrimonial property regime.
7. Identify all statutory and reserved heirs.
8. Calculate the disposable portion of the estate.
9. Review existing wills in every country.
10. Decide whether separate coordinated wills are necessary.
11. Select an appropriate form of Turkish will.
12. Arrange a qualified interpreter where necessary.
13. Appoint an executor and substitute executor.
14. Review company and shareholder documents.
15. Review life insurance and pension beneficiaries.
16. Plan for inheritance tax and estate debts.
17. Store the original safely.
18. Tell a trusted person where the will is held.
19. Review the plan after major family or financial changes.
20. Avoid transferring property or making gifts without considering reserved shares.

Practical Procedure for an Official Turkish Will

Step 1: Prepare the asset and family information

Collect:

• Passport,
• Foreign identity or tax number,
• Family civil-status documents,
• Turkish title deeds,
• Company information,
• Existing wills,
• Beneficiary identification.

Step 2: Determine the applicable law

Review nationality, Turkish immovable property and any foreign succession law.

Step 3: Calculate reserved shares

Identify whether the spouse, descendants or parents hold protected rights.

Step 4: Draft the intended distribution

Distinguish between appointed heirs and specific legatees.

Step 5: Select the executor

Identify both primary and substitute executors.

Step 6: Arrange the notarial appointment

Confirm document, witness, interpreter and medical-report requirements.

Step 7: Review the final text carefully

Check:

• Names,
• Passport numbers,
• Property descriptions,
• Percentages,
• Revocation clauses,
• Foreign-will coordination.

Step 8: Execute the will

Complete the statutory official procedure before the authorised officer and witnesses.

Step 9: Preserve related records

Keep copies of:

• Medical capacity evidence where obtained,
• Asset schedule,
• Foreign legal opinions,
• Existing wills,
• Interpreter information.

Step 10: Review periodically

Update the estate plan after important changes.

Frequently Asked Questions

Can a foreign citizen make a will in Turkey?

Yes. Foreign nationals may prepare testamentary dispositions concerning Turkish assets, subject to the applicable capacity, form and inheritance rules.

Must the foreigner have a residence permit?

A residence permit is not generally the source of testamentary capacity. The person must still provide acceptable identity documents and comply with the relevant notarial or judicial procedure.

Which law applies to the will?

Succession is generally governed by the deceased’s national law, while Turkish law applies to immovable property located in Turkey. Testamentary capacity is governed by the testator’s national law at the date of execution.

Can I make a Turkish will only for my Turkish apartment?

Yes. A limited will may be prepared for specifically identified Turkish assets, provided it is coordinated carefully with wills in other countries.

Is a foreign will valid in Turkey?

It may be formally valid under Turkish private international law and the 1961 Hague Convention. It may still require authentication, translation, opening, recognition or enforcement in Turkey.

What are the main forms of will in Turkey?

Official will, handwritten will and, in extraordinary circumstances, oral will.

What is the safest form?

An official will commonly provides the strongest evidence of identity, date, intention and form. The best choice still depends on the person’s circumstances.

Can I type my will and sign it?

A merely typed and signed document does not satisfy the Turkish handwritten-will requirements. A typed text may be used in an official will if executed through the proper official procedure.

Must a handwritten will be entirely handwritten?

Yes. It must be written in the testator’s own handwriting and include the year, month, day and signature.

Can the handwritten will be in English?

It may be possible if the applicable formal rules are satisfied. Translation, handwriting and interpretation issues may arise after death.

Can I make an oral will before my family?

Only in extraordinary circumstances where an official or handwritten will cannot be made. The statutory witness and reporting procedure must be followed.

Can my beneficiary be a witness?

Using a beneficiary or an interested close relative as a witness creates serious statutory validity problems. Independent eligible witnesses should be used.

Do I need an interpreter?

A person who does not understand Turkish should arrange proper interpretation during the official procedure.

Can my spouse and I sign one will together?

Separate wills are generally safer. Spouses seeking binding reciprocal obligations should obtain advice about an inheritance agreement.

What is an inheritance agreement?

It is a formal contract concerning succession rights. It is executed through the official procedure and is generally less freely revocable than an ordinary will.

Can I leave my entire estate to a friend?

Only to the extent permitted by the disposable portion. A spouse, descendants or parents may have reserved shares under Turkish law.

What are children’s reserved shares?

Each descendant’s reserved share is one half of that descendant’s statutory inheritance share.

Does the surviving spouse have a reserved share?

Yes. The amount depends on which family group inherits together with the surviving spouse.

Can siblings challenge the will based on a reserved share?

Siblings do not currently have a reserved share under the Turkish Civil Code. They may still challenge on another legal ground where applicable.

Can I disinherit my child?

Only where a statutory ground exists and is properly stated and proved.

Is a will violating reserved shares completely invalid?

Not automatically. Protected heirs may request reduction of the excessive portion.

Can I give everything away before death?

Certain lifetime gifts and transfers may be added to the reserved-share calculation or challenged.

Can I appoint a lawyer as executor?

Yes, subject to legal capacity and conflict considerations.

Does the executor automatically become the owner?

No. The executor administers and implements the will but does not personally own estate assets unless separately named as a beneficiary.

Does a will transfer my apartment automatically?

A specific beneficiary may still need court, tax and land registry procedures. A court registration order may be required if legal heirs do not cooperate.

Can I revoke my will?

Yes. A will may be revoked by a new testamentary disposition, intentional destruction or an inconsistent later transaction involving the asset.

Does making a new will revoke every old will?

It depends on the wording and inconsistency. Cross-border wills should expressly state their scope.

What happens to the will after death?

It must be delivered to the competent Civil Court of Peace and opened through the statutory procedure.

Can someone challenge an official notarial will?

Yes. Possible grounds include incapacity, coercion, fraud, illegality and formal defects.

What is the time limit for challenging a will?

A one-year period generally begins when the claimant learns of the disposition, ground and entitlement. Ultimate periods of ten or twenty years may apply depending on the beneficiary’s good or bad faith.

Does the will eliminate inheritance tax?

No. Turkish inheritance and transfer tax may apply to Turkish assets passing under a will.

Can a foreign beneficiary keep Turkish real estate?

This depends on nationality, property location and foreign ownership restrictions. A beneficiary may inherit but later be required to dispose of a restricted property.

Conclusion

A foreign national may make a will in Turkey, but international estate planning requires more than writing down a list of beneficiaries.

The testator must first determine:

• Which law governs succession,
• Which law governs testamentary capacity,
• Whether Turkish law applies to Turkish real estate,
• Which family members have reserved shares,
• How the will will be used after death,
• How it interacts with wills made in other countries.

Turkish law recognises official, handwritten and exceptional oral wills.

An official will is executed before an authorised officer and two witnesses. It generally provides the strongest evidence regarding the testator’s identity, capacity, intention and compliance with formal requirements.

A handwritten will must be entirely written, dated and signed by the testator. A printed or typed document that is merely signed does not satisfy those requirements.

An oral will is restricted to extraordinary circumstances in which the person cannot prepare an official or handwritten will.

Foreign testators must also consider reserved shares. Descendants, parents and the surviving spouse may hold protected rights. A will exceeding the disposable portion may be reduced following a claim by the protected heirs.

A foreign will may be formally valid in Turkey under Turkish private international law and the 1961 Hague Convention. Nevertheless, the document may still require apostille or legalisation, Turkish translation, opening before a Turkish court, recognition, enforcement and title deed proceedings.

A specific legacy of Turkish real estate does not always result in automatic ownership. If the legal heirs do not cooperate, the beneficiary may need a court decision ordering registration.

Multiple wills should be carefully coordinated. A later foreign will containing a general revocation clause may unintentionally revoke an earlier Turkish will.

The estate plan should also address:

• Matrimonial property,
• Estate debts,
• Inheritance tax,
• Company shares,
• Bank accounts,
• Digital assets,
• Life insurance,
• Appointment of an executor.

The will should be reviewed after marriage, divorce, birth of a child, acquisition or sale of major assets, changes in nationality or residence and other significant family or financial developments.