Upon the death of a foreign national who owns real estate in Türkiye, Turkish law governs the inheritance of that property (art. 20 of Law No. 5718 on Private International and Procedural Law). Even where the law of the deceased's nationality provides for a different distribution, the heirs to a house, plot of land or commercial property in Türkiye, their shares and the portion that may be disposed of by will are determined under the Turkish Civil Code.
In this article we examine the law applicable to an inheritance with a foreign element, the effect in Türkiye of wills executed abroad, reserved shares, obtaining the certificate of inheritance, the registration of title, the inheritance tax return and the obligation to liquidate that applies to certain foreign heirs.
Time limits: The period for disclaiming an inheritance is three months from the date on which the statutory heirs learn of the death. The inheritance tax return must be filed within four, six or eight months, depending on where the death occurred and where the heirs are located. These periods and the consequences of missing them are explained in detail below under Deadlines and the Consequences of Missing Them.
Which Law Applies?
Under art. 20 of this law (the PIL Code), inheritance is governed by the deceased's national law; however, Turkish law applies to real estate located in Türkiye. The applicable law is determined by the nationality of the deceased and the location of the asset; the nationality of the heirs is not decisive in this respect.
This rule results in the estate being divided into parts governed by different laws. For example, upon the death of a Russian national who owned a flat in Antalya and a bank account in Istanbul, a Turkish court applies Turkish inheritance law to the flat and Russian inheritance law to movable assets such as the bank account.
Under art. 20(2) of the PIL Code, the grounds for the opening of the succession, the acquisition of the estate and its partition are likewise governed by the law of the country where the estate is located. Disclaimer of the inheritance and partition among the heirs in respect of real estate in Türkiye are therefore carried out under Turkish law. Under some legal systems the acquisition of an inheritance depends on a declaration of acceptance by the heir. Under Turkish law, by contrast, the heirs acquire the estate automatically upon the death of the deceased (TCC art. 599).
Where the deceased held Turkish citizenship in addition to a foreign nationality, Turkish law is taken as their national law (PIL Code art. 4). In that case a Turkish court applies Turkish law to the entire estate.
Heirs and Shares Under Turkish Law
For real estate in Türkiye, the statutory heirs and their shares are determined under the Turkish Civil Code (TCC):
- Descendants: Sons and daughters take equal shares. A child who predeceased the deceased is replaced by their own descendants (TCC art. 495).
- Parents: They inherit where there are no descendants. A parent who predeceased the deceased is replaced by their own descendants, that is the deceased's siblings (TCC art. 496).
- Grandparents: They inherit where there are no heirs in the first two groups (TCC art. 497).
- Surviving spouse: Takes one quarter of the estate when inheriting alongside descendants, one half alongside the parents' group and three quarters alongside the grandparents' group. Where there are no heirs in these groups, the entire estate passes to the surviving spouse (TCC art. 499).
Where there are no heirs at all, the estate in Türkiye passes to the State (PIL Code art. 20(3)). Even where a certificate of inheritance issued abroad shows different shares, the shares set out above apply to the real estate in Türkiye.
Is a Will Executed Abroad Valid in Türkiye?
A will executed abroad is in most cases recognised in Türkiye as formally valid. Under PIL Code art. 20(4) and art. 7, a will is valid if it was made in accordance with the law of the country where it was executed or with the deceased's national law. Türkiye is also a party to the 1961 Hague Convention on the law applicable to the form of testamentary dispositions. The Convention also accepts as sufficient the law of the testator's domicile or habitual residence and, for real estate, the law of the place where the property is located. Accordingly, a will executed before a notary in Germany or before two witnesses in England is formally valid in Türkiye, provided it complies with the formal requirements of that country. Capacity to make a will is determined by the testator's national law at the time the will was made (PIL Code art. 20(5)).
As to the substance of the will, Turkish law applies to real estate in Türkiye. A will that is valid under foreign law is therefore subject, in respect of real estate in Türkiye, to the limits of the reserved shares provided for under Turkish law.
Opening of the Will in Türkiye
For a will to take effect in Türkiye, it must be opened by the civil court of peace (TCC arts. 595 and 596). Where the deceased had no last domicile in Türkiye, the competent court is the court of the place where the estate assets are located (PIL Code art. 43). The original will or a certified copy is submitted to the court together with an apostille or consular legalisation and a sworn translation. The court opens the will and notifies the persons concerned. If the heirs or other persons concerned do not object within one month of notification, the person appointed as heir under the will, or the legatee, is issued a certificate showing that status (TCC art. 598).
Leaving a property to a specific person by will and appointing that person as heir have different legal consequences. An appointed heir acquires the inheritance upon the death of the deceased. A person to whom the property is left (the legatee), on the other hand, acquires a right to claim the transfer of the property from the heirs (TCC art. 600) and may bring an action if the heirs fail to perform that obligation. This right of action becomes time-barred ten years after the legatee learns of the disposition in their favour (TCC art. 602).
Where the will is defective, for example for want of form, lack of testamentary capacity or defects of consent, the persons concerned may bring an action for annulment. The action must be brought within one year of the date on which the claimant learned of the ground for annulment and of their own entitlement, and in any event within ten years of the opening of the will against defendants acting in good faith, or twenty years against defendants not acting in good faith (TCC art. 559).
Reserved Shares and the Action for Reduction
Under Turkish law, certain statutory heirs are entitled to a share that cannot be removed even by the deceased's testamentary dispositions (TCC art. 506):
- Descendants: half of their statutory share,
- Each parent: one quarter of their statutory share,
- Surviving spouse: the full statutory share when inheriting alongside descendants or the parents' group, and three quarters of it in other cases.
The reserved share of siblings was abolished in 2007 by Law No. 5650. Even where the deceased's national law does not recognise reserved shares, these proportions apply to real estate in Türkiye. This is of particular importance for nationals of countries that allow broad testamentary freedom, such as England.
Example: Assume that a married foreign national with two children leaves their entire flat in Türkiye to a friend by will. The statutory shares are then 1/4 for the spouse and 3/8 for each child. The reserved shares are 1/4 for the spouse and 3/16 for each child, amounting to 5/8 in total. The portion that the deceased may validly leave to the friend is therefore limited to 3/8 of the flat.
An heir whose reserved share has been infringed may bring an action for reduction to have the part of the testamentary disposition exceeding the reserved share reduced (TCC art. 560). If no such action is brought, the will is applied as written. The right of action lapses one year after the heir learns that their reserved share has been infringed and in any event ten years after the opening of the will (TCC art. 571). Even after these periods have expired, reduction may always be raised by way of defence, for example in an action brought by the legatee for transfer of the property.
Obtaining the Certificate of Inheritance
A certificate of inheritance is required for the registration of title. Turkish citizens may also obtain this certificate from a notary. However, a notary may not issue the certificate where it is requested by foreigners or where the civil registry records are insufficient (Notaries Law, Law No. 1512, art. 71/B). For foreign heirs, and for the estate of a foreign national, the certificate of inheritance is therefore obtained from the civil court of peace.
A certificate of inheritance issued abroad is often not sufficient on its own for real estate in Türkiye. Such certificates are generally based on the deceased's national law and may therefore not correspond to the shares under Turkish law; seeking to use them in Türkiye through recognition proceedings may also be risky. In practice, the safest course is to obtain a certificate of inheritance from a Turkish court. The court may set out separately in the certificate the shares determined under Turkish law for real estate in Türkiye and under the deceased's national law for movable assets.
The following documents are generally required for the application:
- The death certificate,
- Birth and marriage certificates or civil registry extracts showing the family relationship between the heirs and the deceased and the marriage,
- Copies of the heirs' passports,
- The will, if any.
Foreign official documents must bear an apostille (or, where the country concerned is not a party to the Apostille Convention, be legalised by the consulate) and be translated into Turkish by a sworn translator, with the translation certified by a notary. The heirs are not required to travel to Türkiye for these procedures. They may be carried out under a power of attorney executed at a Turkish consulate or before a notary abroad, bearing an apostille and accompanied by a translation.
Registration of Title and Inheritance Tax
Once the certificate of inheritance has been obtained, the property is registered in the names of the heirs at the land registry office. Foreign heirs must obtain a Turkish tax number for this purpose. Where there is more than one heir, the property remains in the joint ownership of the heirs until partition (TCC art. 640).
Assets located in Türkiye are subject to inheritance and transfer tax irrespective of the heir's nationality. Where the death occurred in Türkiye, the return is filed within four months by heirs in Türkiye and within six months by heirs abroad. Where the death occurred abroad, the period is six months for heirs in Türkiye, four months for heirs in the country where the death occurred and eight months for heirs in another foreign country (Law No. 7338, art. 9). The tax is payable in six equal instalments over three years. The registration of title is carried out without waiting for the tax assessment; before the property can be sold, however, the tax attributable to it must have been paid in full (art. 19).
The Obligation to Liquidate for Certain Foreign Heirs
Foreign individuals may acquire real estate in Türkiye only if they are nationals of countries determined by the President, and only within the limits of ten percent of the privately owned area of the district and thirty hectares per person (Land Registry Law, Law No. 2644, art. 35). The number of countries not on this list, which replaced the reciprocity requirement in 2012, is very limited.
Where the heir is a national of a country not on the list, or where the inherited property causes the heir to exceed these limits, the inheritance nevertheless passes to the heir, but the heir is required to sell the property, or transfer it to a person entitled to acquire real estate, within a period set by the Ministry of Treasury and Finance not exceeding one year. Property not liquidated within that period is converted into money by the administration and the proceeds are paid to the heir; the price obtained in such a sale may be below market value. Blue Card holders, meaning persons who were Turkish citizens by birth and renounced Turkish citizenship with permission, and their descendants up to the third degree, are treated in the same way as Turkish citizens for the acquisition of real estate and are therefore not subject to this obligation (Turkish Citizenship Law, Law No. 5901, art. 28).
Disclaimer of the Inheritance
Where the estate is in debt, for example where the property is encumbered by a substantial mortgage, the heirs may disclaim the inheritance. Under Turkish law, an heir who does not disclaim becomes personally liable for the debts of the deceased, and disclaimer in respect of the estate in Türkiye is likewise governed by Turkish law.
The period for disclaimer is three months. It begins to run, for statutory heirs, from the date on which they learn of the death and, for heirs appointed by will, from the date on which they are officially notified of the disposition. The disclaimer is made by a written or oral declaration to the civil court of peace and must be unconditional. An heir residing abroad may also make the declaration through an attorney holding specific authority.
An heir who does not disclaim within the period is deemed to have acquired the inheritance unconditionally, and an heir who sells or conceals estate assets before the period expires may no longer disclaim. Where there are important reasons, the judge of the civil court of peace may extend the period or grant a new one. Where the deceased's insolvency was evident or officially established at the date of death, the inheritance is deemed disclaimed without being subject to any time limit. These rules are set out in arts. 599 and 605 to 615 of the Turkish Civil Code.
Deadlines and the Consequences of Missing Them
| Step | Period | Consequence of missing the period |
|---|---|---|
| Disclaimer of the inheritance (TCC art. 606) | 3 months from learning of the death | The inheritance is deemed acquired unconditionally; the judge may grant a new period where there are important reasons |
| Objection to the will (TCC art. 598) | 1 month from notification | A certificate is issued to the appointed heir or legatee; the right to bring actions for annulment and reduction is reserved |
| Action for reduction (TCC art. 571) | 1 year from learning, 10 years at most | The right of action lapses; reduction may be raised by way of defence |
| Action for annulment (TCC art. 559) | 1 year from learning, 10 or 20 years at most | The right of action lapses; invalidity may be raised by way of defence |
| Legatee's action for transfer (TCC art. 602) | 10 years from learning | The right of action becomes time-barred |
| Inheritance tax return (Law No. 7338, art. 9) | 4, 6 or 8 months from the death | The return may be filed later; penalties and interest may arise |
| Liquidation (Land Registry Law art. 35) | Period set by the Ministry, not exceeding 1 year | The property is liquidated by the administration and the proceeds are paid to the person entitled |
Frequently Asked Questions
Upon the death of a foreign national, which country's law applies to their real estate in Türkiye?
Turkish law applies in all cases to real estate located in Türkiye (art. 20 of Law No. 5718 on Private International and Procedural Law). For such property, the heirs, their shares and the portion that may be disposed of by will are determined under the Turkish Civil Code. Movable assets in Türkiye, such as a bank account, are governed by the law of the state of which the deceased was a national.
Is a will executed abroad valid in Türkiye?
A will is formally valid if it was made in accordance with the formal rules of the country where it was executed or of the state of which the deceased was a national. For real estate in Türkiye, however, the reserved shares provided for under Turkish law cannot be exceeded. For the will to take effect in Türkiye, it must be submitted to the civil court of peace with an apostille and a sworn translation and opened by that court.
May foreign heirs obtain the certificate of inheritance from a notary?
A notary may not issue the certificate where it is requested by foreigners or where the civil registry records are insufficient (Notaries Law art. 71/B). In such cases the certificate of inheritance is obtained from the civil court of peace.
Must the heirs travel to Türkiye?
The heirs are not required to travel to Türkiye. Obtaining the certificate of inheritance, opening the will, registering the title and filing the tax return may all be carried out under a power of attorney executed at a Turkish consulate or before a notary abroad, bearing an apostille and accompanied by a translation.
What happens if the heir is a national of a country whose citizens may not acquire real estate in Türkiye?
The inheritance passes to the heir in this case as well. The heir is, however, required to sell the property, or transfer it to a person entitled to acquire real estate, within a period set by the Ministry of Treasury and Finance that may not exceed one year. Property not liquidated within that period is converted into money by the administration and the proceeds are paid to the person entitled (Land Registry Law art. 35).
Within what period must the inheritance tax return be filed?
Where the death occurred in Türkiye, heirs in Türkiye file the return within four months and heirs abroad within six months. Where the death occurred abroad, the period is six months for heirs in Türkiye, four months for heirs in the country where the death occurred and eight months for heirs in another foreign country. The tax attributable to the property must be paid in full before the property can be sold.
Conclusion
The inheritance of real estate in Türkiye owned by a foreign national is governed by Turkish inheritance law, irrespective of the deceased's nationality. A will executed abroad is in most cases formally valid; in respect of real estate in Türkiye, however, it is subject to the limits of the reserved shares and must be opened by a Turkish court. For foreign heirs, the certificate of inheritance is obtained from the civil court of peace, and following the registration of title the inheritance and transfer tax must have been paid before the property can be sold. An heir who is a national of a country whose citizens may not acquire real estate in Türkiye is required to liquidate the property within the period granted by the Ministry.
Questions on Inheritance and Registration of Title
Bilkay Legal provides advisory and litigation services to foreign owners and heirs in inheritance and land registry matters concerning real estate in Türkiye. For questions on the certificate of inheritance, the opening of wills, registration of title and liquidation, you may contact us.
Related practice area: Real Estate & Rental Law
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