Under Turkish private international law, succession is generally governed by the deceased's national law, but immovable property located in Turkey is always subject to Turkish law (Law No. 5718, Art. 20). Under Turkish law, if there is no will, the estate passes to the statutory heirs according to a system of parental lines, and the surviving spouse inherits together with every line. Heirs need a certificate of inheritance to deal with the land registry and banks; in cases with a foreign element this is issued by a court. An estate burdened with debts can be renounced within three months.
Inheritance in Turkey: the basics
Turkish inheritance law is set out in the third book of the Turkish Civil Code No. 4721 (Articles 495–682). Succession occurs automatically on death: the heirs acquire all rights, receivables and debts of the estate together, without any further act, under the principle of universal succession (Art. 599). This means heirs also take over the deceased's debts unless they renounce the inheritance in time.
For foreigners, the most common questions are: Which country's law applies to property in Turkey? Who are the heirs and what are their shares? Can a will made abroad be used in Turkey? Can foreign heirs register inherited property in their name? These are answered below.
Which law applies when a foreigner dies with property in Turkey?
Under Article 20 of the Private International and Procedural Law No. 5718 (MÖHUK):
- Succession is governed by the national law of the deceased.
- However, immovable property located in Turkey (land, houses, apartments) is subject to Turkish law, regardless of the deceased's nationality.
- The opening, acquisition and division of the estate are subject to the law of the place where the assets are located.
For example, if a German citizen owning a flat in Antalya and bank accounts in Germany dies, the flat in Antalya will pass according to Turkish inheritance law, while other assets may be governed by German law. This split can produce different heirs or shares for different assets, so estate planning across both countries is advisable for foreigners owning property in Turkey.
As to form, a will is generally considered valid in Turkey if it complies with the law of the place where it was made, the testator's national law, or another connecting factor recognised by Turkish law. Turkey is a party to the 1961 Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions.
Statutory heirs and their shares under Turkish law
Turkish statutory succession is based on a system of parental lines (zümre). If there is an heir in an earlier line, the later lines do not inherit:
- First line: descendantsChildren, and if a child has died, their children (grandchildren). Descendants inherit in equal shares (Civil Code, Art. 495).
- Second line: parents and their descendantsIf there are no descendants, the estate passes to the parents; if one parent has died, their share passes to their descendants, i.e. the deceased's siblings (Art. 496).
- Third line: grandparents and their descendantsIf there are no heirs in the first two lines, grandparents and their descendants (uncles, aunts, cousins) inherit (Art. 497).
- Surviving spouseThe spouse inherits together with every line; the share depends on which line they inherit with (Art. 499).
| Spouse inherits together with | Spouse's share | Share of the line |
|---|---|---|
| Descendants (children, grandchildren) | 1/4 | 3/4 |
| Parents' line | 1/2 | 1/2 |
| Grandparents' line | 3/4 | 1/4 |
| No heirs in any line | The whole estate | — |
Adopted children and their descendants inherit from the adoptive parent like blood relatives (Art. 500). If there are no statutory heirs at all, the estate passes to the State (Art. 501).
Reserved shares: limits on freedom of disposition
Turkish law protects certain close relatives with a reserved share (saklı pay) that cannot be taken away by a will or lifetime gifts (Civil Code, Art. 506). The testator can freely dispose of the remaining portion.
| Heir | Reserved share |
|---|---|
| Descendants | Half of their statutory share |
| Each parent | One quarter of their statutory share |
| Surviving spouse (with descendants or parents' line) | The whole of their statutory share |
| Surviving spouse (in other cases) | Three quarters of their statutory share |
Siblings have had no reserved share since a 2007 amendment; they remain statutory heirs but can be excluded entirely by will. Dispositions that exceed the freely disposable portion can be reduced by a reduction action (tenkis davası) brought by the heirs whose reserved shares are infringed, within one year of learning of the infringement and in any case within ten years (Art. 560, 571).
Certificate of inheritance (veraset ilamı)
To deal with the land registry, banks and other institutions, the heirs need a certificate of inheritance (mirasçılık belgesi or veraset ilamı) showing who the heirs are and their shares (Civil Code, Art. 598). It can normally be obtained from any civil court of peace or from a notary. However, notaries cannot issue it in certain cases, such as those involving a foreign element (for example, a foreign deceased or foreign heirs); in those cases the application is made to the court.
A certificate of inheritance issued abroad does not automatically take effect in Turkey; depending on its nature it may require recognition or enforcement, or a new certificate may be obtained from a Turkish court on the basis of foreign civil status documents. All foreign documents (death certificate, birth and marriage certificates, wills) must be apostilled and translated into Turkish by a sworn translator.
Can foreign heirs inherit property in Turkey?
Yes, but the acquisition of real estate by foreign heirs is subject to the conditions of Article 35 of the Land Registry Law, including the nationality and area restrictions that apply to foreign buyers. Heirs who do not meet these conditions cannot register the property in their name, and their shares are liquidated under the procedure provided by law. Once registered, inherited property can be kept, sold or partitioned among the heirs. The rules for foreign ownership are explained in our real estate law guide.
Turkish citizens living abroad can handle the entire inheritance process, from the certificate of inheritance to the land registry transfer or sale, through a lawyer under a power of attorney, without travelling to Turkey.
Renouncing an inheritance
Because heirs take over the deceased's debts, they can become personally liable for them. Where the debts exceed the assets, heirs can renounce the inheritance and avoid this liability:
- Time limit: Statutory heirs must renounce within three months of learning of the death and of being an heir (Civil Code, Art. 606). The civil court of peace may extend the period or grant a new one for just cause (Art. 615).
- Procedure: The renunciation is declared orally or in writing to the civil court of peace of the deceased's last domicile, and must be unconditional (Art. 609).
- Deemed renunciation: If the deceased was clearly or officially insolvent at the time of death, the inheritance is deemed renounced (Art. 605(2)); heirs can file a declaratory action on this point.
- Conduct implying acceptance: Selling estate assets or managing the estate beyond ordinary administration during the renunciation period can cause the right to renounce to be lost (Art. 610).
If the heirs do not know the financial situation of the estate, they can request an official inventory within the renunciation period and decide after seeing the debts (Art. 619 et seq.).
Wills under Turkish law
Subject to the reserved shares, a testator may decide by will how their estate is to be distributed. Turkish law recognises three forms of will:
| Form | Requirements | Civil Code |
|---|---|---|
| Official will | Made before a notary, civil judge of peace or authorised official, with two witnesses | Art. 532 et seq. |
| Handwritten will | Written entirely in the testator's own hand, dated and signed | Art. 538 |
| Oral will | Made orally to two witnesses in exceptional circumstances such as imminent danger of death | Art. 539 |
After the testator's death, the will is opened by the civil court of peace and notified to the interested parties. A will can be annulled for lack of capacity, defects of consent, unlawful content or defects of form, within one year of learning of the will and the ground for annulment and in any case within ten years of its opening (Art. 557, 559). Foreigners owning property in Turkey often benefit from making a separate Turkish will for their Turkish assets, drafted with the reserved share rules in mind.
Inheritance tax declaration
For the transfer of inherited assets in Turkey, an inheritance and transfer tax return must be filed with the tax office within the period set by the Inheritance and Transfer Tax Law No. 7338. For heirs in Turkey, the period is generally four months from learning of the death; longer periods apply to heirs abroad and to deaths occurring abroad. Exemption amounts and rates are updated each year. Check the current periods and amounts on the website of the Turkish Revenue Administration. Tax issues for foreigners are also covered in our tax law guide.
Common inheritance disputes
- Disguised transfers to deprive heirs (muris muvazaası): where the deceased transferred real estate as a "sale" that was in fact a gift, other heirs can sue for cancellation of the title deed in proportion to their shares.
- Reduction actions where gifts or bequests exceed the freely disposable portion.
- Annulment of wills on grounds of capacity, consent or form.
- Partition of the estate: until division, the heirs own the estate jointly and decisions require unanimity (Art. 640). If they cannot agree, a partition lawsuit is filed for real estate, preceded by mandatory mediation.
Competent courts and time limits
| Matter | Court | Time limit |
|---|---|---|
| Certificate of inheritance | Civil court of peace (notary only where there is no foreign element) | — |
| Renunciation, official inventory, opening of a will | Civil court of peace of the deceased's last domicile | Renunciation: 3 months (Art. 606) |
| Reduction action | Civil court of first instance, deceased's last domicile | 1 year from learning; 10 years at the latest (Art. 571) |
| Annulment of a will | Civil court of first instance, deceased's last domicile | 1 year from learning; 10 years from opening (Art. 559) |
| Partition of inherited real estate | Civil court of peace where the property is located | After mandatory mediation |
The start of each period depends on the facts. Missing the three-month renunciation period in particular can make an heir personally liable for the deceased's debts. Inheritance tax periods, exemptions and rates also change, so check the current legislation.
Documents usually required
- Death certificate of the deceased (apostilled and translated if issued abroad)
- Documents proving family relationships: birth and marriage certificates, civil registry extracts
- Passports or identity documents of the heirs
- Title deed records, vehicle records and bank account information in Turkey
- Any will and the record of its opening
- Power of attorney if the heirs act through a representative
Relevant legislation
Turkish legislation is published (in Turkish) at mevzuat.gov.tr:
- Turkish Civil Code No. 4721 — Art. 495–682 (inheritance)
- Private International and Procedural Law No. 5718 — Art. 20
- Land Registry Law No. 2644 — Art. 35
- Inheritance and Transfer Tax Law No. 7338
- Code of Civil Procedure No. 6100 — Art. 11, 12
- Mediation Law No. 6325 — Art. 18/B
Inheritance Law: topics
The main topics within Turkish inheritance law are listed below. Detailed guides for each are in preparation.
- Inheritance of property in Turkey by foreigners
- Certificate of inheritance
- Renunciation of inheritance
- Reserved shares and reduction actions
- Wills and their annulment
- Partition of the estate
Frequently asked questions about inheritance in Turkey
My relative was a foreigner who owned property in Turkey. Which law applies?
Succession is generally governed by the deceased's national law, but immovable property in Turkey is always subject to Turkish law (Law No. 5718, Art. 20). This means the Turkish property passes according to Turkish rules on heirs and shares, even if other assets follow a foreign law.
How do I get a certificate of inheritance as a foreign heir?
Where there is a foreign element, the certificate is issued by a civil court of peace rather than a notary. The application is supported by the death certificate and documents proving the family relationship, apostilled and translated into Turkish. A lawyer can file the application under a power of attorney.
Can I use a will made in my home country in Turkey?
Generally yes, if it complies with the formal requirements of the place where it was made or another law recognised under Turkish rules; Turkey is a party to the 1961 Hague Convention on the form of wills. The will must be opened by a Turkish court, and its content is still subject to Turkish reserved share rules for property in Turkey.
How long do I have to renounce an inheritance?
Three months from learning of the death and of being an heir (Civil Code, Art. 606). The court may extend the period for just cause. Missing the deadline can make you personally liable for the deceased's debts.
Can I sell an inherited property in Turkey without coming to Turkey?
Yes. After the certificate of inheritance is obtained and the property is registered in the heirs' names, it can be sold through a representative holding a power of attorney with your photograph, apostille and sworn translation. All co-heirs must agree to the sale unless the estate has been partitioned.
What happens if the heirs cannot agree on dividing the property?
Any heir can request partition. If no agreement is reached after mandatory mediation, a partition lawsuit is filed; the court divides the property physically if possible, or orders its sale by auction and distributes the proceeds according to the shares.
Can I leave my Turkish property to anyone I want?
Only within the freely disposable portion. Descendants, parents and the surviving spouse have reserved shares under Turkish law that cannot be removed by will, and this applies to property in Turkey regardless of your nationality.
Do I have to pay inheritance tax in Turkey?
An inheritance and transfer tax return must be filed for assets in Turkey within the statutory period, which is longer for heirs living abroad. Whether tax is actually payable depends on the exemption amounts and rates in force. Tax liability in your home country should be checked separately.
This article is for general information only and does not constitute legal advice. Please consult a lawyer about your specific situation. Legislation and court practice change over time, so check the current legislation before taking any step. Last updated: 7 October 2026