When it comes to inheritance in Türkiye involving foreign nationals, the first answer is written in the law: regardless of the deceased’s nationality, real estate located in Türkiye passes to the heirs, as a rule, under Turkish law.
“Inheritance is governed by the national law of the deceased. Turkish law applies to immovable property situated in Türkiye.” (MÖHUK art. 20/1)
MÖHUK is the Turkish Act on Private International Law and International Civil Procedure, No. 5718. “National law” means the law of the state of which the deceased was a national.
This article explains the steps a foreign heir must take in Türkiye and the applicable time limits. Details of the applicable law are on the Inheritance Law page.
Inheritance in Türkiye involving foreign nationals: which law applies?
- Immovable property situated in Türkiye (such as a flat, plot of land or field) is subject to Turkish law (MÖHUK art. 20/1). A flat in Alanya is also subject to this rule.
- For the rest of the estate, the rule is the national law of the deceased. However, the grounds for opening the succession, the acquisition of the inheritance and its distribution are subject to the law of the country where the assets are located (MÖHUK art. 20/2). For immovable property in Türkiye, both rules lead to the same result: Turkish law. For movable property, such as a bank account in Türkiye, the relationship between the two rules is disputed.
- If the deceased had multiple nationalities and one of them was Turkish, the deceased’s national law is Turkish law. If the deceased was not a Turkish national, the law of the state with which he or she was most closely connected applies (MÖHUK art. 4).
- The provisions of international treaties to which Türkiye is a party remain applicable (MÖHUK art. 1/2). One should also check whether there is a treaty between Türkiye and the deceased’s country that also governs inheritance.
Will. A will may be valid if its form complies with the law of the country where it was made, the law applicable to its substance, or the national law of the deceased (MÖHUK art. 20/4, art. 7). The capacity to make a will is determined by the national law applicable at the time the will was made (MÖHUK art. 20/5). Content is a separate question: for immovable property in Türkiye, the reserved share rules under Turkish law also apply. A reserved share is the share that the law reserves for certain close relatives and that cannot be eliminated by will. Heirs who do not receive the value of their reserved shares may bring an action in abatement of dispositions exceeding the limit (Turkish Civil Code art. 560). The calculation and action in abatement are explained on the how to calculate the reserved share page.
What does a foreign heir do, where, and by when?
| Step | Where to apply? | Time limit | Basis |
|---|---|---|---|
| Renounce the inheritance (if desired) | Civil Court of Peace in Türkiye | Three months from learning of the death | Turkish Civil Code art. 606, art. 609 |
| Obtain a certificate of inheritance | Civil Court of Peace; the notary public and consulate cannot issue it | No statutory time limit | Turkish Civil Code art. 598; Turkish Notary Law art. 71/B |
| Use a document obtained abroad | Certification by a Turkish court | No statutory time limit | Turkish Title Deed Law art. 37 |
| Inheritance and transfer tax return | Tax office; for an heir abroad, the Turkish consulate | Four, six or eight months from the date of death | Turkish Inheritance and Transfer Tax Law art. 8, art. 9 |
| Transfer in the land registry | The Turkish land registry directorate where the property is located | If not done within two years, the land registry directorate may itself apply to the court | Turkish Civil Code art. 705; Turkish Title Deed Law Additional art. 1 |
| Sell the immovable property | Turkish land registry directorate | Transfer cannot be made until the tax attributable to the property is paid in full | Turkish Inheritance and Transfer Tax Law art. 19 |
| Dispose of the property if acquisition conditions are absent | — | A period not exceeding one year to be granted by the Ministry of Finance | Turkish Title Deed Law art. 35 |
Certificate of inheritance: the Civil Court of Peace, not the notary public
The statutory name of the official document showing who the heirs are in Türkiye and their shares is certificate of inheritance (Turkish Civil Code, Article 598). This document is also referred to in Türkiye as a certificate of inheritance (veraset ilamı).
The law provides for the certificate of inheritance to be issued by a Civil Court of Peace or a notary public (Turkish Civil Code, Article 598). However, if the document is requested by foreigners, the notary public cannot issue it (Turkish Notary Law, Article 71/B). The regulation on notaries public also includes cases where the request involves a foreign element within this prohibition (regulation, Article 5). The deceased’s being a foreigner adds a foreign element to the request; in that case, the document must be obtained from a court even if the heirs are Turkish nationals.
In foreign countries, notarial acts are performed by Turkish consulates (Turkish Notary Law, Article 191). However, the provisions on the certificate of inheritance do not apply to consulates (Turkish Notary Law, Article 193). Therefore, the document cannot be obtained from a consulate either.
The application is made to the Civil Court of Peace in Türkiye. The Civil Court of Peace is the court that deals with matters such as certificates of inheritance and renunciation of inheritance (Turkish Code of Civil Procedure, Article 383). The competent court is, as a rule, the court of the place where the applicant or one of the interested parties resides (Turkish Code of Civil Procedure, Article 384). If none of the heirs resides in Türkiye, which court to apply to is disputed. The procedural details are on the how to obtain a certificate of inheritance page.
Acceptance or renunciation of the inheritance? The three-month period
Under Turkish law, an heir acquires the inheritance at the moment of death without a separate declaration of acceptance (Turkish Civil Code, Article 599). An heir who does not want the inheritance may renounce it within three months (Turkish Civil Code, Article 606). For immovable property in Türkiye, renunciation is also made under Turkish law.
For a statutory heir, the period begins, as a rule, from the date on which he or she learned of the death. For a person appointed heir by will, the period begins from the date on which the will was officially notified to him or her (Turkish Civil Code, Article 606). Renunciation is made by oral or written declaration to the Civil Court of Peace and must be unconditional (Turkish Civil Code, Article 609).
Missing the deadline has consequences:
- An heir who does not renounce in time acquires the inheritance unconditionally (Turkish Civil Code, Article 610) and becomes personally liable for the deceased’s debts (Turkish Civil Code, Article 599).
- An heir who, before the period expires, interferes with estate affairs beyond ordinary management, conceals estate assets, or appropriates them for himself or herself also cannot renounce the inheritance (Turkish Civil Code, Article 610). The estate is the entirety of the assets, rights and debts left by the deceased. For example, selling the immovable property may produce this result.
- If there are important reasons, the judge of the Civil Court of Peace may extend the renunciation period or allow a new period (Turkish Civil Code, Article 615).
For an heir living abroad, two points are disputed: whether a renunciation made in his or her own country is sufficient for assets in Türkiye, and which Turkish Civil Court of Peace to apply to. The prudent course is also to make a declaration to a Turkish Civil Court of Peace within the three-month period for assets in Türkiye. The general rules of renunciation are on the how to renounce an inheritance page.
Can a document obtained abroad be used in Türkiye?
It cannot be used directly. The Turkish Land Registry Law provides that inheritance transfer and registration transactions in the land registry for foreigners are based on one of two documents: a document issued by Turkish courts or a document issued by the competent authorities of the foreigner’s own country, the conformity of which with the Turkish rules of succession has been certified by the Turkish courts (Turkish Land Registry Law, Article 37). Carrying out an administrative act in Türkiye, such as a land-registry transaction, on the basis of a foreign court judgment also depends on the recognition of that judgment by a Turkish court (Turkish Private International Law, Article 58).
If the heirs or shares shown in the foreign document differ from the Turkish law applicable to the immovable property in Türkiye, authentication may become difficult. In that case, it may be necessary to obtain a separate certificate of inheritance in Türkiye.
For foreign official documents, such as death, birth or marriage certificates, to be recognised as official documents in Türkiye, they must be authenticated by a competent authority of the issuing state or by a Turkish consulate; international conventions remain unaffected (Turkish Code of Civil Procedure, Art. 224).
Transfer at the land registry: how does immovable property pass to the heirs?
The title deed is the official land registry record showing ownership of immovable property in Türkiye. Heirs acquire ownership of the immovable at the moment of death, before it is registered in the land registry. However, for transactions such as selling the immovable, ownership must be registered in the land registry (Turkish Civil Code, Art. 705). The registration of the immovable in the names of the heirs in the land registry is called transfer.
For the transfer, an application is made to the Turkish land registry directorate where the immovable is located, together with a certificate of inheritance (Turkish Land Registry Regulation, Art. 20). For a foreign heir, this document is either a document issued by a Turkish court or a foreign document certified by a Turkish court (Turkish Land Registry Law, Art. 37).
If there is more than one heir, the immovable remains in elbirliği mülkiyeti (joint ownership without shares) until it is partitioned: the heirs may dispose of the immovable only jointly (Turkish Civil Code, Art. 640). If no agreement can be reached, the procedure to follow is explained on the dissolution of co-ownership page.
If the transfer is not made within two years of the date of death, the Turkish land registry directorate itself may apply to the court for a certificate of inheritance and update the record in the names of the heirs as elbirliği mülkiyeti (joint ownership without shares) (Turkish Land Registry Law, Additional Art. 1).
Inheritance and transfer tax: filing deadlines
Property located in Türkiye is subject to inheritance and transfer tax, even if the deceased is a foreign national (Turkish Inheritance and Transfer Tax Law, Art. 1). The filing deadline varies depending on where the death occurred and where the heir is located (Art. 9):
| Where did the death occur? | Where is the heir? | Deadline (from the date of death) |
|---|---|---|
| In Türkiye | In Türkiye | four months |
| In Türkiye | In a foreign country | six months |
| In a foreign country | In Türkiye | six months |
| In a foreign country | In the country where the deceased was located | four months |
| In a foreign country | In another foreign country | eight months |
Heirs located in foreign countries file their returns with Turkish consulates (Art. 8). The tax is assessed by the tax office in the place of the deceased’s residence in Türkiye; if the residence was abroad, by the tax office in the place of the deceased’s last residence in Türkiye; if the deceased had never resided in Türkiye, the tax office is determined by the Turkish Ministry of Finance (Art. 6).
The transfer is registered in the land registry without waiting for the tax assessment. However, until the tax attributable to the immovable is paid in full, the immovable cannot be transferred and no right such as a mortgage can be created over it (Art. 19).
Can the heir retain the immovable?
Being an heir and being able to retain the immovable are separate questions. Foreign natural persons may acquire immovable property in Türkiye, subject to legal restrictions and if they are citizens of countries determined by the President. The total area of immovables acquired by foreigners may not exceed ten per cent of the district’s area subject to private ownership, and thirty hectares per person nationwide. The President may increase the per-person limit up to twofold (Turkish Land Registry Law, Art. 35).
In addition to these restrictions, the law provides the following for immovables acquired by inheritance: if the immovable is not liquidated (disposed of) by its owner within a period not exceeding one year to be granted by the Ministry of Finance, the immovable is liquidated and converted into its value, and the value is paid to the entitled person (Land Registry Law Art. 35). The period does not start automatically upon death; the period is granted by the Ministry.
Those who acquired Turkish citizenship by birth and lost it with exit permission, and their descendants up to the third degree (Blue Card holders), enjoy the same rights as Turkish citizens, except for the exceptions in the law; acquisition of immovable property is not among those exceptions (Turkish Citizenship Law Art. 28).
Details of the country and area restrictions are on the acquisition of immovable property by foreigners page.
In which court is the action filed in Türkiye?
The law sets a separate rule for inheritance cases:
“Actions concerning inheritance are heard in the court of the deceased’s last place of residence in Türkiye; if the last place of residence was not in Türkiye, in the court of the place where the assets included in the estate are located.” (CPIL Art. 43)
Under this rule, an action concerning the inheritance of a person living abroad whose only asset in Türkiye is a flat in Alanya is filed in Alanya. If the assets are located in more than one place in Türkiye, the courts of those places may also have jurisdiction. If the deceased was resident in Türkiye, only the court of the deceased’s last place of residence has jurisdiction in actions for partition of the estate, annulment of a will, abatement, and actions to be filed against heirs until partition (CCP Art. 11).
In actions concerning ownership of immovable property and other rights in the title deed, for example when seeking cancellation of the land registry record, only the court where the immovable is located has jurisdiction (CCP Art. 12) — action for cancellation of the title deed and re-registration.
For a foreign court judgment to have effect in Türkiye, it must be recognised or enforced by a Turkish court. In decisions concerning ownership of immovable property in Türkiye, this may cause practical difficulties (CPIL Art. 50 et seq., Art. 54).
Frequently asked questions
I am a foreigner. Is my flat in Türkiye partitioned according to the law of my own country?
As a rule, no. Turkish law applies to immovable property in Türkiye (CPIL Art. 20/1). The provisions of international conventions to which Türkiye is a party are reserved (CPIL Art. 1/2).
Is a will I made in my own country valid in Türkiye?
It may be valid as to form (CPIL Art. 20/4). Its content, however, is assessed under Turkish law with respect to immovable property in Türkiye. Under Turkish law, a will is delivered to the civil court of peace, opened by the civil court of peace, and read to the interested parties (TCC Art. 595, Art. 596); for a person who lived abroad, where this will take place is determined according to the case file.
Can I carry out a transaction at the land registry with the certificate of inheritance I obtained abroad?
You cannot do so directly. The certificate must be certified by a Turkish court as being in conformity with Turkish law (Land Registry Law Art. 37).
Can I carry out the proceedings without coming to Türkiye?
Yes, through an attorney. A power of attorney requiring a transaction at the land registry is executed in official form before a notary public or at a Turkish consulate abroad (Notary Law Art. 89, Art. 191). The land registry directorate verifies that the attorney is authorised for the requested transaction (Land Registry Regulation Art. 18); for this reason, obtaining documents, renunciation, transfer and sale must be stated separately in the power of attorney. A power of attorney issued abroad is explained on the Inheritance Law page.
What happens to property in Türkiye if there is no heir?
An estate in Türkiye with no heirs devolves to the State (MÖHUK art.20/3).
Applicable legislation
Law No. 5718 on Private International Law and Procedural Law (MÖHUK) — Art.1, Art.4, Art.7, Art.20 (applicable law), Art.43 (inheritance proceedings), Art.50, Art.54, Art.58 (recognition and enforcement) — mevzuat.gov.tr
Turkish Civil Code No. 4721 — Art.560 (action in abatement), Art.595–596 (wills), Art.598 (certificate of inheritance), Art.599 and Art.606–615 (acquisition and renunciation of inheritance), Art.640 (community of heirs), Art.705 (registration) — mevzuat.gov.tr
Turkish Notary Law No. 1512 — Art.71/B (certificate of inheritance), Art.89 (transactions executed in official form), Art.191 and Art.193 (consulates) — mevzuat.gov.tr
Regulation on the Procedures and Principles for the Issuance of Certificates of Inheritance and the Invitation of the Spouse Who Has Deserted the Marital Home to the Shared Home by Notaries Public — Art.5 (cases in which a certificate cannot be issued) — mevzuat.gov.tr
Turkish Land Registry Law No. 2644 — Art.35 (acquisition and liquidation of immovable property by foreigners), Art.37 (inheritance transfer procedures involving foreigners), Additional Art.1 (inheritance transfer not completed within two years) — mevzuat.gov.tr
Land Registry Regulation — Art.18 (power of attorney), Art.20 (registration on the basis of a certificate of inheritance) — mevzuat.gov.tr
Inheritance and Transfer Tax Law No. 7338 — Art.1, Art.6, Art.8, Art.9 (tax, tax office and tax return), Art.19 (prohibition on transfer) — mevzuat.gov.tr
Turkish Code of Civil Procedure No. 6100 — Art.11 and Art.12 (jurisdiction), Art.224 (foreign official documents), Art.383–384 (Civil Court of Peace and jurisdiction) — mevzuat.gov.tr
Turkish Citizenship Law No. 5901 — Art.28 (rights of persons who lost citizenship by permission to renounce it) — mevzuat.gov.tr
Related pages
- Inheritance Law — parent page
- How to obtain a certificate of inheritance
- How to renounce an inheritance
- How to calculate the reserved share
- Dissolution of Co-ownership
- Action for cancellation of the title deed and re-registration
- Acquisition of immovable property by foreigners in Türkiye
This article is provided for general legal information purposes only and does not constitute legal advice. As the circumstances of each case differ, you are advised to seek legal assistance from your attorney at law regarding your specific situation.