Inheritance
The Ultimate Guide to Inheritance in Türkiye for Foreigners: From Wills to Claiming Your Inheritance
The Ultimate Guide to Inheritance in Türkiye for Foreigners: From Wills to Claiming Your Inheritance
Authored by: Attorney Mert Veysel Yılmaz, Founding Partner at Yılmaz Attorneys
For foreigners who own property in Türkiye or those who stand to inherit assets here, understanding the Turkish inheritance system is essential. The process can feel complex, but it is governed by a clear and logical legal framework.
This comprehensive guide serves as a roadmap for both individuals planning their estate and for heirs navigating the legal process after a death has occurred. We will cover the core legal principles, the step-by-step process of claiming an inheritance, the specifics of making a will, and the crucial details of inheritance tax.
At Yılmaz Attorneys, with offices in both Antalya and Ankara, our team of experienced Antalya lawyers and English-speaking attorneys is dedicated to assisting clients with inheritance law matters, including probate procedures, certificate of inheritance, wills and more.
Part 1: Core Legal Principles for Foreigners
Before diving into the process, it's vital to understand the fundamental rules that govern inheritance involving foreigners in Türkiye.
Rule 1: Turkish Law Governs Real Estate. This is the most important principle. For any immovable property (like an apartment, villa, or land) located in Türkiye, Turkish Law (Lexlocireisitae) is absolute. It applies regardless of the deceased's nationality or the existence of a will made in another country.
Rule 2: National Law Governs Movable Assets. For movable assets, such as money in bank accounts, vehicles, or personal valuables, the law of the deceased's country of nationality is applied.
Rule 3: Equal Treatment. Turkish law does not discriminate. Foreign heirs have the exact same rights and are subject to the same legal procedures as Turkish citizens.
Part 2: The Legal Roadmap for Heirs: Claiming Your Inheritance
If a family member has passed away leaving assets in Türkiye, the heirs must follow a specific legal process to take possession of the estate. The entire process hinges on one master document.
Step 1: Obtain the Court-Issued Certificate of Inheritance (Veraset İlamı)
This is the most critical first step. The Certificate of Inheritance (Veraset İlamı) is an official court order that legally identifies all the heirs and specifies their legal share in the estate. Without this certificate, you cannot:
Transfer the title deed (tapu) of a property.
Access or close the deceased's bank accounts.
Sell or transfer ownership of a vehicle.
Settle any of the estate's official business.
Important Note for Foreign Heirs: While Turkish citizens can often obtain a similar document (Mirasçılık Belgesi) quickly from a Notary Public, this option is not available to foreign nationals. Turkish notaries can only access the Turkish civil registry (MERNIS). Because foreign family records are not in this system, a notary cannot legally verify the family ties. Therefore, all foreign heirs must file a lawsuit to have a Turkish court issue a formal Veraset İlamı.
Required Documents for the Veraset İlamı Lawsuit:
To successfully petition the court, your lawyer will require a set of specific documents. Gathering these is a key part of the process:
Petition to the Court: A formal legal petition drafted by your lawyer.
Original Death Certificate of the deceased.
Family Registry Documents: An official document from your home country that shows the family tree, such as a "Family Register Extract," "Book of Family," or a collection of certified birth and marriage certificates that establish the relationship between the deceased and the heirs.
Apostille or Consular Attestation: All official documents issued outside of Türkiye (death certificate, family records, etc.) must be authenticated with an Apostille stamp (if your country is a member of the Hague Apostille Convention). If not, they must be attested by the Turkish Consulate in that country.
Official Translation and Notarization: After being apostilled, all documents must be officially translated into Turkish by a sworn translator and then notarized within Türkiye.
Passports and Turkish Tax ID Numbers: Valid passport copies and Turkish Tax ID numbers for every single heir. A tax ID is mandatory for any legal or financial transaction in Türkiye.
Power of Attorney (Vekaletname): A notarized power of attorney granted to your Turkish lawyer to represent you in court and manage the inheritance process on your behalf.
Step 2: File the Inheritance Tax Declaration
Once the court issues the Veraset İlamı, heirs must declare the inherited assets to the Turkish tax authorities. This is covered in detail in Part 4.
Step 3: Transfer of Assets
With the Veraset İlamı and proof of tax settlement, your lawyer can formally apply to the relevant institutions (e.g., the Land Registry Office, banks) to have the assets registered in the names of the heirs according to their legal shares.
Part 3: Understanding Your Inheritance Rights: With or Without a Will
The distribution of the estate depends entirely on whether the deceased left a valid will.
Scenario A: Inheritance Without a Will (Intestate Succession)
If there is no will, the Turkish Civil Code's statutory rules apply, distributing the estate among the legal heirs (yasal mirasçılar).
Surviving Heirs | Spouse's Share | Children's Share (Total) | Parents' Share (Total) |
|---|---|---|---|
Spouse and Children | 1/4 | 3/4 (divided equally among them) | – |
Spouse and the Deceased's Parents | 1/2 | – | 1/2 (divided equally) |
Spouse and the Deceased's Grandparents or their issue | 3/4 | – | – |
Only Children, no Spouse | – | Entire Estate | – |
Only Spouse, no other relatives | Entire Estate | – | – |
Scenario B: Inheritance With a Turkish Will
A person can draft a will in Türkiye to specify their wishes. However, Turkish law enforces the concept of "Reserved Portions" (Saklı Pay), which protects the rights of certain statutory heirs from being completely disinherited.
Crucial Update to Reserved Portions: The Turkish Civil Code was amended in 2007. Previously, the deceased's parents had a reserved portion. This is no longer the case. Today, only the rights of the descendants and the surviving spouse are protected.
Protected Heir | Reserved Portion (Saklı Pay) |
|---|---|
Descendants (Children/Grandchildren) | Half (1/2) of their legal share under intestate succession. |
Parents (if the deceased has no children) | Entitled to one-quarter (1/4) of their legal intestate share. |
Surviving Spouse | Their entire legal share when inheriting with descendants or the deceased's parents' line (i.e., they keep their full 1/4 or 1/2 share). When inheriting alone or with more distant relatives, the reserved portion is three-quarters (3/4) of their legal share. |
Any part of the estate outside of these reserved portions is the "disposable portion," which can be freely willed to any person or legal entity.
Part 4: The Financials: Inheritance and Gift Tax in Türkiye
Any heir receiving assets located in Türkiye is subject to the Turkish Inheritance and Gift Tax (Veraset ve İntikal Vergisi).
Inheritance Tax Rates and Exemptions for 2025
Tax is not required for every inheritance. The Inheritance and Gift Tax Law specifies certain exemption amounts, which are updated annually.
2025 Exemption Amounts:
For the spouse and each child: 2,316,628 TL per person.
For a surviving spouse with no children (or other descendants): 4,636,103 TL.
Tax is calculated on the portion of the inheritance that exceeds these exemption amounts, according to the following progressive rates:
Taxable Base (Amount Exceeding Exemption in TL) | Tax Rate for Inheritance (%) |
|---|---|
For the first 2,400,000 TL | 1% |
For the next 5,700,000 TL | 3% |
For the next 12,000,000 TL | 5% |
For the next 24,000,000 TL | 7% |
For the portion exceeding 44,100,000 TL | 10% |
Note: These rates are for inheritance. The rates for gratuitous transfers (gifts) between living persons are higher.
Declaration and Payment: Heirs must file an inheritance tax declaration with the tax office after receiving the Veraset İlamı. The tax is payable in two installments per year over a period of three years.
Yılmaz Attorneys: Your Trusted Partner in Turkish Inheritance Law
Navigating Turkish inheritance law, whether as an estate planner or an heir, is a process that is manageable but demands legal precision and adherence to strict procedures. The mandatory court process for foreigners to obtain a Veraset İlamı and the detailed requirements for apostilled documents and tax declarations underscore the need for professional legal support.
At Yılmaz Attorneys, we are a law firm exclusively serving the international community in Türkiye, a commitment that has made us a referenced firm for many embassies. Founded by expert Attorney Mert Veysel Yılmaz, our team, including our expert inheritance partner Attorney Büşra Nişancı, specializes in guiding foreign clients through every stage of this complex process.
We provide dedicated services in Antalya, Ankara, and many other cities through our trusted partners. With our planned expansion into the Netherlands by 2026, we are committed to bridging the legal gap for foreigners with interests in Türkiye.
To ensure a smooth, correct, and efficient process that protects your rights and honors your family's wishes, expert legal guidance is not just a benefit—it's a necessity. Contact Yılmaz Attorneys today for a comprehensive consultation on your inheritance matters.
Disclaimer: This guide is intended for informational purposes only and does not constitute legal advice. Laws and regulations are subject to change. For the most current information and personalized advice, please consult official government sources or a qualified attorney.
