Author: Luxury Estate Turkey
Viewed 91 times
15 July 2025
Foreigners who own real estate in Turkey face specific nuances of inheritance law. Without a clear plan for transferring assets after the owner’s death, one may encounter delays, disputes between heirs, and unexpected tax expenses. Proper estate planning ensures that real estate in Turkey is inherited promptly and following the owner's wishes, avoiding legal conflicts and unnecessary costs.
Foreign retirees who have moved to Turkey for permanent residence often own a single property or even several properties here. Given their age, it is important to plan how this property will be transferred to heirs. Proper planning allows families to avoid complications: all documents will be prepared, and close relatives will be able to inherit without bureaucratic delays. In addition, retirees may have heirs both in Turkey and in their home country, which requires aligning Turkish inheritance law for foreigners with the legislation of their country of residence.
Foreign investors who purchase real estate in Turkey for capital investment or income often reside outside the country. For them, inheritance planning is a safeguard in case of unforeseen circumstances. If an investor suddenly passes away, their loved ones should be able to access the assets without hindrance. However, without a plan and appointed trusted representatives, the process may be delayed: accounts may be frozen, and real estate may remain unused. Clear instructions (such as a will and powers of attorney) help heirs quickly register ownership of the Turkish property and, if desired, manage it (rent or sell) without losing time or income.
In families where one spouse is a Turkish citizen and the other a foreigner (or the spouses are citizens of different countries), the legal situation becomes more complicated: the question arises of under which law and how the inheritance will be divided, especially if the property is located in Turkey. For example, without planning, a foreign wife of a Turkish citizen may become a co-owner of the home together with the Turkish relatives of her deceased husband under Turkish law, although under the laws of her own country, she might expect full ownership. Likewise, families with children from previous marriages or children with different citizenships must take into account the shares of all interested parties. Timely prepared agreements, wills, and prenuptial contracts can prevent conflicts in mixed families and ensure fair distribution acceptable to all sides.
Digital nomads living between countries often don’t think about inheritance. However, suppose a foreigner owns an apartment or villa in Turkey. In that case, their sudden death may put their relatives in a difficult position — their loved ones would have to deal with Turkish courts, language barriers, and unfamiliar laws. Therefore, inheritance planning for Turkish property should be done in advance even by young owners: appointing a trusted person in Turkey, keeping copies of ownership documents, and preparing a will and instructions for relatives. This helps protect the asset — the property will pass to the intended heirs.
In Turkey, if the deceased did not leave a will, the property is distributed among legal heirs according to the order established by the Civil Code. This means that the closest relatives — primarily children and spouse, and in the absence of children also parents — have a guaranteed right to a specific share of the inheritance, regardless of the deceased’s will. Even if there is a will, it cannot fully deprive mandatory heirs of their legally protected minimum share. Thus, Turkish law protects close relatives of the deceased, preventing situations where, for example, all property is bequeathed to a third party while the children are left with nothing.
The concept of mandatory share in Turkey means that a portion of the estate is reserved by law for certain heirs. These include children (direct descendants), the spouse, and in some cases, the parents of the deceased. These individuals cannot be entirely excluded from the inheritance.
Minimum guaranteed shares:
Children must receive no less than 50% of their statutory inheritance share.
The spouse must receive no less than 25%.
The parents of the deceased are included among the mandatory heirs if he or she has no children: they are entitled to up to 50% of the inheritance together (the remaining half goes to the spouse, if one exists).
Inheritance of real estate in Turkey is a formal process that includes several stages.
The first step is to officially register the death and gather the required documents for inheritance. If the death occurred in Turkey, relatives can obtain a death certificate (Ölüm Belgesi) from the local Civil Registry Office (Nüfus Müdürlüğü) or through the hospital. If the death occurred outside of Turkey, a foreign death certificate is required, which must be authenticated by an apostille and then translated into Turkish.
In addition, heirs must provide documents proving their kinship with the deceased, such as birth certificates and marriage certificates, which must also be apostilled in the country of issue and notarized with a Turkish translation.
The next stage is the legal confirmation of the heirs’ rights in Turkey, which is issued as an inheritance certificate (in Turkish: Veraset İlamı or Mirasçılık Belgesi). This document officially establishes who the heirs are and what shares of the deceased’s property they are entitled to. Without this certificate, it is not possible to manage real estate or access the deceased’s bank accounts in Turkish banks.
For foreign heirs, obtaining a Certificate of Inheritance is only possible through the court: they must apply to the Civil Court of Peace (Sulh Hukuk Mahkemesi) in the last place of residence of the deceased in Turkey, or where the property is located. The application must be accompanied by all gathered documents: the death certificate, proof of kinship, copies of the heirs’ passports, and if available — the original will and its translation. All foreign documents must be properly legalized (apostilled) and translated into Turkish.
The judge examines the submitted documents and determines the group of heirs under Turkish law. The result is the issuance of the Certificate of Inheritance (Mirasçılık Belgesi). For example, if a deceased foreign villa owner had a wife and two children, the certificate would state that the wife inherits 1/4 and the two children inherit 3/8 each (a total of 3/4). Without the Mirasçılık Belgesi, it is not legally possible to re-register ownership of the real estate.
After receiving the inheritance certificate, the heirs are required to fulfill tax formalities. In Turkey, inheritance tax (Veraset ve İntikal Vergisi) is charged, and the law requires the submission of an inheritance declaration (Veraset Beyannamesi) to the tax office.
Deadlines for Submission of the Declaration:
4 months — if the death occurred in Turkey and the heirs also reside in Turkey;
6 months — if the deceased died abroad, or if at least one of the heirs resides outside of Turkey.
Late submission is subject to penalties and interest.
What is Included in the Declaration
The inheritance declaration must list all inherited property (including real estate, bank accounts, vehicles, etc.) and its appraised value. For real estate, it is usually necessary to attach a document stating the current cadastral value of the property, obtained from the municipality.
How is the Tax Calculated
Based on the declaration, the tax authority calculates the amount of inheritance tax due from each heir (the tax is paid individually based on each heir’s share). Turkish law allows payment of this tax in six equal installments over three years (two installments per year, by May 31 and November 30).
Once the Certificate of Inheritance is issued and the tax steps have been completed, the property can be transferred to the heirs through the Turkish Land Registry (Tapu ve Kadastro Müdürlüğü) office located where the property is situated.
Documents Required for Title Transfer:
Original Title Deed (Tapu) or a land registry extract if the original is not available.
Inheritance Certificate (Mirasçılık Belgesi) — original or notarized copy.
Identity documents of the heirs (passports) or a power of attorney if a representative is acting. Foreigners will also need a valid Turkish tax number.
Proof of inheritance tax payment — receipt or confirmation from the tax office that the tax has been paid.
Clearance letter from the municipality confirming no outstanding annual property tax and stating the cadastral value of the property. The current year’s property tax must be paid before transfer.
Earthquake insurance policy (DASK) — valid for the current year and covering the date of transfer. If the inherited property is residential (apartment, house), Turkish law requires a DASK policy for any change of ownership, including inheritance.
Color passport photos of the heirs (usually 1–2 photos for new registration).
Receipt for payment of the cadastral registration fee (Döner Sermaye) — a government fee for property registration.
Specifics for Multiple Heirs
Under Turkish law, heirs receive the property as joint ownership (shared). There are two possible types: undivided co-ownership (all heirs own the property together without assigned shares) or divided ownership (each receives a specific share as a percentage or fraction). Undivided co-ownership is the default option and only one heir is needed to apply for registration. However, heirs can request to divide ownership from the start — this requires all heirs to be present or submit a joint request.
After the application and verification of documents by the Land Registry, the new ownership is registered and a new title deed is issued. The deceased’s name is removed from the public register and the heirs are listed as new owners with their respective shares. Each heir receives a copy of the new Tapu, or a shared certificate listing all co-owners and their ownership portions.
It is important to note that when property is inherited, the standard Title Deed Transfer Fee does not apply. Inheritance is considered a gratuitous transfer of rights, so the inheritance tax (intikal harcı) effectively replaces the title deed transfer fee.
The new Tapu carries the same legal authority as the previous one and serves as the basis for all future transactions involving the property (sale, gift, mortgage, etc.).
The primary required payment is the inheritance tax in Turkey. It applies to all inherited assets (including real estate), and both foreigners and Turkish citizens pay under the same conditions. Each heir pays tax based on the value of their share. Turkey uses a progressive scale: the higher the value, the higher the rate for the portion above each threshold.
Inheritance Tax Rates in Turkey:
1% on the portion up to 1,110,000 TL;
3% on the portion between 1,110,000 TL and 3,710,000 TL (i.e. the next 2,600,000 TL);
5% on the portion between 3,710,000 TL and 9,210,000 TL (next 5,500,000 TL);
7% on the portion between 9,210,000 TL and 20,110,000 TL (next 10,900,000 TL);
10% on the portion exceeding 20,110,000 TL.
Tax Benefits
The law provides exemptions for close relatives. Spouses and children receive a tax-free allowance (a certain amount is deducted from the appraised value before the rate is applied). If there are no other heirs, a 50% discount applies to the spouse.
Another category of potential expenses includes notary and legal service fees related to inheritance. This includes drafting a will, notarizing documents, and other associated costs.
In addition to wills, notarial costs may arise when preparing powers of attorney. If the heir is abroad and appoints a Turkish lawyer, the power of attorney must be issued through a Turkish consulate or by a local notary with an apostille.
Turkish law requires all real estate to be covered by DASK — compulsory earthquake insurance. This insurance must be valid at the time of any transfer of ownership, including inheritance. If the policy has expired at the time of inheritance, it must be renewed (a new policy issued in the heir’s name) before documents can be submitted to the Tapu.
The Turkish government charges inheritance tax even if the heir is a foreigner. However, many countries also tax the global inheritance of their citizens or residents. Turkish tax law allows for tax credits: if the heir has paid a similar tax abroad, that payment can be deducted from the amount owed in Turkey. If the heir’s country does not levy such tax, only Turkish inheritance tax is payable.
Every foreign real estate owner should consult with tax advisors in their home country to clarify how foreign inheritance is treated.
According to international private law, real estate is governed by the law of the country where the property is located. Therefore, Turkish property is inherited according to Turkish law regardless of the owner's citizenship or country of residence. Turkish authorities will not register ownership transfer based solely on a foreign will or inheritance certificate — it must be legalized and recognized by a Turkish court.
Furthermore, if a will contradicts Turkish rules on mandatory shares, disputes may arise. In such cases, mandatory heirs can appeal to a Turkish court to claim their statutory share of Turkish real estate. The court will support them, since local law prevails over foreign wills in Turkey.
Assets include not just real estate but also cash, securities, and businesses. In Turkey, after a person's death, their bank accounts are frozen until heirs are identified. The bank will only release the funds after:
The Certificate of Inheritance is provided (stating who is entitled to what share);
Proof from the tax office is submitted that the declaration has been filed and taxes are being paid.
A special consideration is the national restrictions on property ownership. Turkish law generally allows foreigners to acquire and inherit property if their country is on the list of permitted states. This is based on reciprocity: if Turks are prohibited from owning property in country X, then citizens of X may be restricted in Turkey.
What Should Heirs Do If They Face Restrictions?
If an heir is not allowed to own property, they are given a period to sell it themselves. If they fail to do so, the state sells the property and transfers the proceeds to the heir.
The licensed real estate agency Luxury Estate Turkey is proud of its expertise in Turkish inheritance law — we provide full support to our clients.
We understand the nuances of inheritance procedures, court-issued certificates, mutual recognition of documents between countries, and handle communications with notaries, courts, land registries, tax offices, and insurance companies.
Our managers speak your language — you won’t have to overcome language barriers. Every client receives a solution tailored to their unique situation (dual citizenship, properties in multiple countries, minor children from previous marriages, etc.).
Luxury Estate Turkey offers premium-level service in international real estate inheritance: experience, knowledge, and genuine care for the client are our core principles.
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