Inheritance Law for Foreigners in Türkiye – Applicable Law, Certificate of Inheritance, Title Transfer and Taxes

In Turkey, inheritance processes for foreign nationals should be evaluated within a broader framework than the classic "inheritance distribution" narrative. Because when a foreign element is involved, the first question "who is the heir?" , but often"which country's law will apply, which court has jurisdiction, and how will the transfer of immovable property in Turkey be handled?" . Let's answer these questions with this inheritance law guide.

1) Can foreigners be heirs in Türkiye?

Yes. Being a foreign national alone does not prevent one from inheriting property. However, two critical areas of limitation arise, especially with regard to immovable properties (houses, land, workplaces) located in Turkey :

1. Applicable law (inheritance status, shares, reserved share, etc.)

2. Restrictions on real estate acquisition (limitations arising from land registry legislation)

This distinction is crucial: even if a person is an heir, special restrictions may arise regarding the acquisition of immovable property in Turkey (particularly within the framework of provisions relating to the acquisition of immovable property by foreigners). The compilation of legislation on the law of immovable property for foreigners by the General Directorate of Land Registry and Cadastre clearly shows that this area constitutes a separate regime.

2) The Most Critical Rule: Which Country's Law Applies?

In Turkey, the "governing law" for inheritances of foreigners is determined by Law No. 5718 on Private International Law and Procedural Law (MÖHUK)

Turkish Code of Private International Law, Article 20 – Inheritance Status

General rule: Inheritance is subject to the national law of the deceased.
Exception: Turkish law applies to immovable property located in Turkey.

This means:

• If the deceased is a foreigner, as a rule, the laws of the country of which the deceased was a citizen apply to inheritance matters.

• However, if the deceased owned a house or land in Turkey, Turkish law applies to the transfer of those properties.

Practical implication: If the same estate includes both "real estate in Turkey" and "assets abroad," a dual status may arise, where part of the inheritance is subject to Turkish law and the other part to the deceased's national law. This is particularly crucial in discussions regarding share ratios and reserved shares.

(B) Exclusive jurisdiction in cases arising from inheritance (Code of Civil Procedure, Article 11)

Article 11 of the Code of Civil Procedure stipulates that the court of the deceased's last place of residence has exclusive jurisdiction in cases concerning the division of the estate, the annulment/reduction of testamentary dispositions, and claims for inheritance

Application note: In inheritance cases involving foreign elements, the question of "which court has jurisdiction?" is sometimes resolved by considering both the Private International Law Act and the Code of Civil Procedure. Therefore, the first step in case strategy is to correctly establish jurisdiction.

3) Where is the inheritance opened? Which court has jurisdiction?

(A) Place of opening of the inheritance (Turkish Civil Code Article 576)

According to the Turkish Civil Code, inheritance proceedings at the place of residence of the deceased , and certain inheritance-related lawsuits are heard in the court of that place.

(B) Exclusive jurisdiction in cases arising from inheritance (Code of Civil Procedure, Article 11)

Article 11 of the Code of Civil Procedure stipulates that the court of the deceased's last place of residence has exclusive jurisdiction in cases concerning the division of the estate, the annulment/reduction of testamentary dispositions, and claims for inheritance

Application note: In inheritance cases involving foreign elements, the question of "which court has jurisdiction?" is sometimes resolved by considering both the Private International Law Act and the Code of Civil Procedure. Therefore, the first step in case strategy is to correctly establish jurisdiction.

4) Why is a "Certificate of Inheritance" (Heirship Certificate) Mandatory for Foreign Heirs?

In Turkey, banks, land registry offices, and most official institutions require not a mere declaration of heirship, but an official document proving heirship . This document is known in practice as a "certificate of inheritance" or "inheritance certificate".

From a notary or from the court?

In practice, it is stated that notaries do not issue inheritance certificates when there is a foreign heir ; in this case, the certificate must be obtained from the Civil Court of Peace (application of Article 71/B-4 of the Notarial Law).

Practical implication: If the same estate includes both "real estate in Turkey" and "assets abroad," a dual status may arise, where part of the inheritance is subject to Turkish law and the other part to the deceased's national law. This is particularly crucial in discussions regarding share ratios and reserved shares.

5) Real Estate Transfer (Title Deed) in Türkiye – Document List for Foreign Heirs

For the transfer of immovable property through inheritance, the General Directorate of Land Registry and Cadastre clearly lists the essential documents required for the transaction. The main ones are:

• Identity card/passport (passport or national ID card for foreigners)

• If representation is involved, a power of attorney/guardianship decision, etc.

• Inheritance certificate (Civil Court or notary)

• If there are inheritance documents from abroad, they must be approved by Turkish courts in accordance with Article 37 of the Land Registry Law

Furthermore, in the Turkish Land Registry Directorate's (TKGM) assessment texts on the subject, it is emphasized that while the transfer of property to a foreigner through inheritance may take place, the provisions of Law No. 2644 on Land Registry and its restrictions are also of particular importance in terms of whether the foreigner can "retain" the property after the transfer. 

6) How are documents from abroad used in Türkiye? (Apostille / Consular Authentication / Translation)

The most common issue for foreign heirs is this: If documents such as death certificates, birth certificates, inheritance certificates, and marriage certificates from abroad , they usually require the following conditions to be used in Turkey.

1. Apostille (in countries party to the Hague Convention on Apostilles)

2. If no apostille is available, consular certification is required.

3. Sworn translation and notarization
   will be required.

There is general information that the Apostille is an international document authentication system and that in Türkiye it can be done by administrative authorities such as governorships/district governorships.

Application note: The debate over whether an apostille is "free/paid" is common. The main cost usually doesn't come from the apostille itself, but from translation/notary certification and processing fees. These costs should be calculated separately when planning the process.

8) Surviving Spouse and Children – Why Do Shares Frequently Become the Subject of Litigation?

In inheritance cases involving foreign elements, one of the most contentious areas the surviving spouse's share of the inheritance and joint inheritance with other groups . In Turkish law, the surviving spouse's share varies depending on which group they are inheriting with (for example, if in the third group, the share would be 3/4). This approach is also reflected in legal texts.

Practical implication: Foreign heirs may have their expectations shaped by the "share distribution system in their own countries." If there is real estate in Turkey, the involvement of Turkish law can change the "expected share" and lead to a dispute.

9) Inheritance Tax: Succession and Transfer Tax (2026) – Does it also apply to foreigners?

In Turkey , inheritance tax applies to assets transferred through inheritance . The Revenue Administration publishes the exemption amounts and general framework for 2026.

Additionally, there are updated announcements/tables containing technical details such as exemption amounts and tax brackets for the year 2026.

Warning: Tax calculations may vary depending on the type of inheritance, share ratios, nature of assets, and certain exemptions/deductions. Therefore, tax planning should be done "at the case stage"; otherwise, title deed transactions and bank settlement processes may be delayed.

10) Inheritance Process for Foreigners: Step-by-Step Roadmap

The following sequence is the standard flow that proceeds with the fewest errors in practice:

1. Death certificate and identification documents: death record, marriage/family ties documents.

2. Apostille / certification / translation: making documents usable in Turkey.

3. Inheritance certificate: if there are foreign heirs, usually issued by the Civil Court of Peace.

4. Asset verification: property records, bank accounts, vehicles, company shares, etc.

5. Tax declaration and payment schedule: Inheritance and Transfer Tax (preferably from the beginning)

6. Title transfer: Application in accordance with the TKGM document list.

7. Lawsuit strategy in case of dispute: jurisdiction (Article 11 of the Code of Civil Procedure), annulment/reduction/entitlement, partition lawsuits.

11) Frequently Asked Questions

Can a foreign heir complete transactions without coming to Türkiye?

Most transactions can be carried out with a properly prepared power of attorney . However, the scope of the power of attorney (property deed, tax, litigation, banking) must be accurately stated, and apostille/translation requirements must be met.

Is an inheritance certificate obtained abroad valid in Türkiye?

The TKGM (Turkish Land Registry and Cadastre Directorate) application indicates that foreign inheritance documents require approval by Turkish courts

Which law applies if there is real estate in Türkiye?

According to Article 20 of the Turkish Code of Private International Law, Turkish law applies to immovable properties located in Turkey.

12) Conclusion: How Should Inheritance Files Be Managed in Türkiye for Foreigners?

In Turkey, inheritance law for foreigners : determining the applicable law (Article 20 of the Private International Law Act), selecting jurisdiction/court (Article 11 of the Code of Civil Procedure), obtaining the certificate of inheritance from the correct authority, following the apostille-translation-certification chain for foreign documents, planning for inheritance and transfer taxes , and finally title deed/bank transfer . Especially when real estate is located in Turkey, Turkish law comes into play, and the expectations of foreign heirs regarding areas such as share ratios and reserved shares may differ, increasing the risk of disputes. Therefore, the most appropriate approach is to structure the case from the outset along the lines of "documents-jurisdiction-applicable law-tax-transfer" and manage all processes in an integrated manner under a single timeline.

A) Essential “core” documents for every file

1. Passport / foreign identity document (for heirs)

2. Death certificate (if abroad, apostille/certification + translation)

3. Certificate of inheritance / heirship document (original or certified copy obtained from Turkey)

4. If representation is involved: power of attorney / guardianship decision / document of representation

B) If title transfer is to be made (real estate in Türkiye)

In land registry and cadastre applications, the following documents are particularly important for inheritance transfers:

• Identity document / passport (foreign)

• Inheritance certificate

• If the inheritance certificate was issued by a foreign court, it is stated that it must be approved by Turkish courts in accordance with Article 37 of the Land Registry Law .

Furthermore, there is an important distinction in the TKGM (Turkish Land Registry and Cadastre Directorate) assessment: While inheritance of property to a foreigner is possible, whether or not they can retain ownership of the property is evaluated separately in terms of the limitations on foreigners' acquisition of real estate.