Inheritance Law in Turkey
for International Families

01 / Inheritance And Family Assets

Inheritance in Turkey for Foreign Heirs

An inheritance may involve a home, bank accounts, business interests and debts as well as personal belongings. The legal work begins by identifying the heirs, the assets and the rules that apply. Receiving a certificate of inheritance and completing the transfer of an asset are separate steps.

Legal Istanbul advises on Turkish estates, foreign heirs, wills and disputes between family members. We can review the available records, prepare the agreed applications and represent clients before the relevant courts and institutions. For families abroad, the work also includes assessing documents from other countries and the authority needed to act in Turkey.

The main framework is the Turkish Civil Code, Law No. 5718 on international private law and the inheritance tax rules. An estate is the property, rights and debts left by a person who has died. Different parts of an international estate may be governed by different laws.

There is no single document that settles every bank, land registry and tax requirement. The plan should distinguish proof of entitlement, protection of assets, tax obligations and distribution among the heirs.

For details of foreign heirs' property, bank account and tax procedures, read our guide to inheritance for foreigners in Turkey.

02 / Scope Of Representation

How We Assist with Inheritance Matters

We first review the family structure, known assets, debts and any will or earlier proceedings. Urgent questions about rejection, creditors or possible loss of assets should be raised before routine transfer work begins.

The engagement identifies which heir or other interested person the firm represents. A shared family objective does not remove possible conflicts over shares, occupation or previous payments. Separate advice may be needed where interests differ.

Foreign proceedings, tax-return preparation, property sales and appeals are not automatically included in every instruction. The agreed scope explains who handles each part and when further approval is required.

03 / International Estates

Which Law Applies to Turkish Assets?

Article 20 of Law No. 5718 starts from the national law of the person who died. It makes an important exception for immovable property in Turkey, meaning land and buildings: Turkish law applies to that property. The nationality of the heir alone does not decide the law governing succession.

Marrying a Turkish citizen does not by itself make Turkish law govern every foreign asset. Multiple nationalities and different legal systems within one country also need attention. A foreign calculation of shares should not simply be copied onto a Turkish property transfer.

04 / The Family Structure

Legal Heirs and the Surviving Spouse

Where Turkish succession law applies, the Civil Code sets out groups of legal heirs. Children and their descendants come first, followed by the parental and grandparental groups under the statutory conditions. The surviving spouse inherits alongside the relevant group.

This table shows statutory shares, not a final calculation for every estate. A valid will, protected rights, debts and marriage-property claims must also be considered. Children within the same legal position are not given different shares because of gender.

Provide complete family records, including earlier marriages, adopted children and relatives who died before the person leaving the estate. A missing relative in a family summary can change the calculation. A previous foreign divorce may also require a separate review of its effect in Turkey.

05 / Limits On Estate Planning

Protected Shares and Lifetime Gifts

Turkish law protects certain close heirs through reserved shares. These are minimum protected parts of their legal inheritance, subject to the applicable rules. They limit how far a will or qualifying lifetime gift can reduce an heir's entitlement.

Under Article 506, descendants have a protected share equal to half their statutory share. Each parent's protected share is one quarter of that parent's statutory share. The surviving spouse's protection depends on the group with which they inherit. Siblings can be legal heirs but do not have a reserved share under the current rule.

A protected share is not always a percentage of the whole estate. For example, the protection for a child is calculated from that child's statutory entitlement. The estate value, relevant debts and gifts that must be considered affect the result.

A claim to reduce an excessive gift or will provision is different from a claim that the whole will is invalid. Disinheritance also has specific legal grounds. Family disagreement or disappointment alone should not be treated as sufficient. Review the documents and claim deadlines before accepting a settlement.

06 / Recording Your Wishes

Wills, Foreign Wills and Inheritance Agreements

A will should reflect the family circumstances and identify what it is intended to cover. Planning for Turkish property may require coordination with documents already made abroad. A new will should not accidentally revoke an earlier document covering another country.

Under Turkish domestic rules, an official will is made before an authorised official with two witnesses. A handwritten will must be written entirely by the person making it, dated with the year, month and day, and signed. A typed document with a signature does not meet that handwritten form. Oral wills are reserved for exceptional circumstances and have separate requirements.

Foreign wills need their own assessment. Their form, the person's legal capacity, the applicable succession law and any relevant international agreement are separate questions. A foreign will is not automatically ineffective, but it does not automatically override protected rights in Turkish real estate.

Naming someone as an heir and leaving them a particular asset can have different consequences. An inheritance agreement is also different from a will and follows its own formalities. After a death, opening and notifying a will does not by itself settle every dispute about its validity or complete each asset transfer.

07 / Evidence Of Entitlement

Obtaining a Certificate of Inheritance

A certificate of inheritance identifies the heirs and their shares. It is commonly called a veraset ilami or mirascilik belgesi. It is not a death certificate, a completed distribution or authority to represent every other heir.

Article 598 of the Civil Code provides for certificates through the Civil Court of Peace or, in eligible cases, a notary. The notarial route is restricted. Article 71/B of the Notaries Law excludes cases requiring judicial proceedings, insufficient population records and requests by foreigners. A foreign applicant should not assume that a routine notary appointment will be enough.

The court may need evidence of family relationships and relevant foreign law. An overseas probate document may identify an estate administrator without establishing all heirs and shares in the form needed for Turkish assets.

Recognition of a foreign judgment, use of foreign documents as evidence and a Turkish certificate application are different procedures. The legal nature of the foreign document must be checked first. A certificate of inheritance can also be challenged if it does not correctly reflect the heirs or their rights.

08 / Building The File

Death Records, Family Evidence and Asset Documents

Begin with the records already available. Missing documents can be identified during the review; an urgent debt or deadline should not wait until every certificate has been collected.

Foreign public documents may need an apostille or another certification route, subject to treaty exemptions. Certification confirms the relevant document origin; it does not establish that every claim within the document is correct. Accepted Turkish translations may also be required.

Explain different spellings and changes of surname through supporting records. Do not alter an original document or ask a translator to remove inconvenient information.

09 / Liabilities And Early Decisions

Estate Debts and Rejecting an Inheritance

Inheritance involves liabilities as well as assets. Under Turkish law, rights and debts pass through succession without waiting for a family distribution meeting. Heirs can face personal responsibility for estate debts, subject to rejection and other protective rules. It is unsafe to assume that liability is always limited to the value collected.

Article 606 generally provides three months to reject an inheritance. For legal heirs, the starting point is normally learning of the death, unless they prove they learned of their heirship later. For heirs appointed by a will, formal notification of the appointment matters. Other provisions can affect the period.

Under Article 610, dealing with estate assets beyond ordinary management or necessary business may remove the right to reject before the period ends. Hiding or taking assets can also have serious consequences. Protective action is not automatically the same as acceptance, but the proposed step should be reviewed before a withdrawal, sale or distribution.

Special rules address clearly or officially established insolvency at death, formal inventory and liquidation. They should not be treated as automatic answers to every unpaid bill. If debts are uncertain, seek advice promptly and preserve creditor notices, account records and evidence of the estate's position.

10 / Land And Buildings

Registering, Keeping or Selling Inherited Property

Foreign heirs may inherit Turkish property, but the right to inherit and the right to retain a particular property are separate questions. Nationality and ownership restrictions must be checked. Where retention is not permitted, the applicable disposal procedure and any official notice require attention; the inheritance value should not be assumed to disappear.

Review the title record, mortgages, restrictions, occupation and continuing expenses. A property does not necessarily become vacant when its owner dies. Rental arrangements, building charges and maintenance may continue while the inheritance paperwork is prepared.

Registration of inheritance is different from a later sale. Under Article 19 of the Inheritance and Transfer Tax Law, inherited property can be registered without waiting for tax assessment, with the required notification to the tax office. A later transfer or creation of a property right is subject to the applicable tax-clearance requirements.

A certificate showing one heir's share does not authorise that person to sell the whole property. A sale, buyout or division needs the appropriate participation, authority and formalities. Our title deed review service covers the property checks. The sale price, expenses and distribution of proceeds should be recorded clearly.

11 / Accounts And Other Assets

Bank Accounts, Investments and Business Interests

A bank must establish entitlement and authority before releasing estate funds. Information about an account and payment from that account are different requests. The institution may need death records, heirship evidence, identity, tax documents and appropriate instructions from the heirs or their authorised representative.

Possession of a bank card or online password is not legal authority to withdraw the decedent's money. Joint accounts also require review of the account terms and ownership; do not assume that the whole balance belongs to the surviving account holder.

Deposits, securities and foreign-currency balances may require different instructions. Confirm whether investments are being retained, transferred or sold. Tax clearance or the applicable statutory retention procedure must be considered before payment; banks should not be assumed to apply one identical document checklist in every case.

Company shares require a review of the company type, records and relevant rules. Inheriting shares does not automatically make an heir the company manager or give personal control over company bank accounts. Loans, guarantees and the decedent's business tax obligations need separate attention.

Any payment received on behalf of other heirs should have clear authority and an account of deductions and distribution.

12 / Tax Responsibilities

Inheritance Tax Returns and Filing Periods

Turkish inheritance tax may apply even when heirs live abroad. The relevant assets, nationality, exemptions and tax year must be checked. An inheritance below the applicable exemption can still require a declaration. No tax payable does not necessarily mean no return is needed.

These are the ordinary periods shown in the Revenue Administration's guidance, not the period for rejecting an inheritance. Special situations and the exact due date require review. Do not assume that a pending certificate application or family dispute stops a tax deadline.

For 2026, inheritance tax rates range from 1% to 10% across the relevant bands; this is not a flat rate on the entire estate. Exemption amounts and bands change by year. Use the figures applicable to the death and tax event, not automatically the year when documents are finally submitted.

Ordinary assessed inheritance tax is payable in six instalments over three years, in May and November. Filing, payment and clearance for a proposed transaction remain separate questions. Income earned before death and later estate income may also create obligations beyond the inheritance return.

13 / Representation And Coordination

Handling Turkish Inheritance from Abroad

Many steps can be handled through a suitable power of attorney. Its scope should distinguish obtaining records, court representation, tax matters, property transfers and receiving money. Broad powers should not be included simply because they appear in a standard form.

Confirm the wording, photograph requirements where relevant, certification and Turkish translation before signing abroad. A Turkish consular document and a foreign notarial document can follow different procedures. Our power of attorney guide explains the preparation questions.

Representation can reduce travel, but it does not guarantee that every institution will waive a personal identity check or other requirement. Agree how original documents, notices and funds will be handled. An heir authorised to obtain information is not necessarily authorised to agree a sale or receive another person's share.

Where there are proceedings abroad, coordination should identify which lawyer handles each country and which documents need to be exchanged. A foreign administrator's title should not be assumed to give unrestricted authority over Turkish assets.

14 / Protecting Rights And Resolving Disagreement

Disputed Wills, Estate Management and Division

A dispute may concern who inherits, the validity of a will, protected shares, earlier transfers or the management of estate income. These are different claims, with different evidence, courts and time limits. An application for a certificate of inheritance does not necessarily resolve them.

Under Article 640, multiple heirs generally hold the undivided estate together until distribution, subject to lawful management and representation powers. An heir may seek protective measures, and a court-appointed estate representative may be appropriate. A family member collecting rent should keep records rather than treat the income as personal money.

If heirs disagree about keeping or selling property, a negotiated buyout or division may be considered. Proceedings to divide property or end co-ownership are subject to pre-action mediation under the relevant rules introduced in September 2023. This does not mean every inheritance claim requires the same mediation procedure or that the parties must settle.

Possible remedies include challenging a will, correcting a certificate of inheritance, restoring protected shares or seeking an account of estate dealings. Do not describe every disputed lifetime transfer as fraud without examining its facts and legal basis.

For inheritance cases involving a foreign element, Article 43 of Law No. 5718 addresses the decedent's last domicile in Turkey and, if none, the location of estate assets. The court and venue still depend on the application. Urgent protection and claim deadlines should be assessed without waiting for an informal family agreement.

15 / Planning The Work

Estate Stages, Timing and Legal Costs

1. 01

   Initial Review

   Identify family links, assets, debts and urgent deadlines.

2. 02

   Confirm Entitlement

   Review applicable law and prepare the required heirship evidence.

3. 03

   Protect and Prepare

   Address necessary safeguards, records and tax obligations.

4. 04

   Transfer or Resolve

   Handle agreed asset procedures or separate disputes.

5. 05

   Record Distribution

   Check payments, title entries and remaining responsibilities.

Some steps can proceed together; others depend on a court decision, foreign record or tax document. The certificate stage is not the same as completion of the estate. Timing depends on the evidence, institutions and any objections, so a fixed completion date should not be promised before review.

Legal fees are separate from court charges, translations, notarial work, valuations, tax and delivery costs. The written engagement should identify included work and how additional proceedings will be priced. Tax filings and accounting should be handled by appropriately authorised professionals within an agreed scope.

For the first discussion, a short family summary and list of known assets is enough to identify the next questions. Explain any planned sale, creditor demand or immediate risk so that the work can be prioritised.

16 / Questions About Turkish Estates

Common Questions About Inheritance in Turkey