Today, Turkey has become an attractive country for foreigners wishing to both live and invest. This situation, especially with real estate acquisitions and permanent settlements, has also brought the issue of foreigners’ right of inheritance in Turkey to the agenda. So, can a person who is not a Turkish citizen be an heir in Turkey? Do the assets of a foreign national in Turkey pass to the heirs?
Can Foreigners Become Heirs in Turkey?
Yes, they can. According to the Turkish Civil Code, foreign natural persons can become heirs in Turkey. This right applies to both legal heirship (by blood) and heirship by appointment (by will or inheritance contract).
However, this right is based on the principle of reciprocity and international agreements. In other words, in order for a citizen of a country to be granted inheritance rights in Turkey, that country must also grant similar rights to Turkish citizens.
Applicable Law in Turkey: Which Country’s Law is Applicable?
The Law No. 5718 on Private International Law and Procedural Law (IPPL) regulates which country’s law shall be applied when evaluating the foreigner’s right of inheritance. According to the general rule:
-
The law of the country of nationality of the deceased is the basis for the division of the inheritance.
-
However, Turkish law applies to immovable property located in Turkey.
Therefore, the inheritance of immovable property (e.g. land, house, building) owned by a foreigner in Turkey is divided according to the Turkish Civil Code. For movable property and rights, the law of the foreigner’s home country comes into play.
How are Inheritance Procedures Conducted?
When foreign nationals become heirs in Turkey, legal proceedings are carried out in accordance with certain procedures. This process must proceed in accordance with both legal regulations and the rules of private international law. Below, the steps to be followed for foreigners to exercise their right of inheritance in Turkey are explained in detail:
Obtaining Inheritance Decree (Certificate of Inheritance)
In order to exercise the right of inheritance in Turkey, the first step is to obtain a certificate of inheritance (certificate of inheritance). This document officially determines who the legal heirs of the inheritor are and in what proportion they are heirs.
Foreign nationals can obtain this document:
-
By applying to the Civil Court of Peace,
-
Or they can request it directly from the notary public.
For the application, the death certificate of the inheritor, identity information and, if available, foreign official documents (translated and apostilled) are required. Preparing the documents in full and in accordance with the procedure ensures that the procedures proceed quickly. Applications made through a lawyer provide convenience in obtaining documents and prevent erroneous applications.
Determination and Sharing of Inheritance
After the certificate of inheritance is obtained, the process of sharing the immovable or other assets that are the subject of the inheritance is initiated. If the inheritor has immovable properties registered in the land registry in Turkey, an application is made to the Directorate of Land Registry and Cadastre to ensure the transfer of these properties to the heirs.
At this stage:
-
It can also be shared in shares,
-
If the heirs agree, the transfer can be made to a single person.
-
If there is a dispute between the parties, it may be necessary to file a lawsuit for izale-i şuyu (elimination of inheritance partnership).
For assets other than real estate (e.g. bank accounts, vehicles, valuables), a claim can be made by submitting a certificate of inheritance to the relevant institutions.
Fulfillment of Tax Obligations
In Turkey, it is a legal obligation to pay inheritance and gift tax on the transfer of an inheritance. Foreign heirs are not exempt from this obligation. Tax rate
-
The value of inheritance,
-
And it is determined according to the degree of closeness of the heir to the deceased,
The tax return must be submitted to the relevant tax office within a certain period of time from the date of death of the heir. In case of delay, interest or penalties may apply. Therefore, it is important to fulfill the tax obligation on time and correctly.
When this process is managed with professional legal support, both tax advantages and the risk of overpayment with correct declarations are avoided.
In case the heir is not present in Turkey
It may not always be possible for foreign heirs to physically come to Turkey. In such cases, the healthiest way to ensure that the procedures are not interrupted is to give a power of attorney to a lawyer in Turkey through a notary public.
The lawyer on retainer:
-
Can apply for a certificate of inheritance,
-
Can complete title deed transfer procedures,
-
Can make tax declarations and payments,
-
It can communicate with all official institutions and carry out the process on behalf of the applicant.
This method enables expatriates in particular to exercise their rights in Turkey in a timely and complete manner. In such cases, we represent our clients abroad with full authority and finalize their transactions in a secure and transparent manner.
Limitations on Foreigners’ Right of Inheritance
Although in general, foreigners can be heirs in Turkey, there may be limitations in some special cases:
-
There may be restrictions for citizens of countries at war.
-
Citizens of countries that do not respect the principle of reciprocity may be granted limited inheritance rights.
-
Special permission may be required for immovable properties with special provisions in the title deed (e.g. those located in special security zones).
In such cases, seeking legal advice is of great importance for the effective exercise of the right of inheritance.
The Turkish legal system recognizes the inheritance rights of foreigners subject to certain rules and allows them to inherit assets in Turkey. However, the process should be handled with caution as it is governed by international law, the principle of reciprocity and the provisions of the Turkish Civil Code.
The Turkish legal system recognizes the inheritance rights of foreigners subject to certain rules and allows them to inherit assets in Turkey. However, the process should be handled with caution as it is governed by international law, the principle of reciprocity and the provisions of the Turkish Civil Code.
Contact Us
To ensure the legal transfer of your inherited assets in Turkey, to overcome any limitations you may encounter and to complete all transactions in full
you can contact us. As Attorney Atakan Ayhan, we meticulously handle all legal proceedings of foreigners who inherited in Turkey.
