A detailed legal guide on the inheritance process for foreign nationals in Turkey, including certificate of inheritance lawsuits, inheritance tax, and inheritance share ratios under Turkish law.

إجراءات الميراث وتوزيع الممتلكات للأجانب في تركيا

The increasing number of foreign nationals acquiring property or making investments in Turkey has frequently brought to the forefront the legal processes concerning the fate of their assets in Turkey upon their death. Inheritance law disputes involving a foreign element are a technical process that encompasses both Turkish law and the rules of private international law.

This article provides a detailed explanation of the inheritance proceedings for foreigners in Turkey, obtaining a certificate of inheritance through a lawyer, tax processes, and the transfer of ownership at the land registry.

Which Law Applies to Non-Real-Estate Assets?

One of the most common misconceptions about inheritance is the assumption that Turkish law will directly apply to all of a foreigner’s assets in Turkey. Article 20 of Law No. 5718 on International Private and Procedural Law (MOHUK) makes a very clear distinction on this matter:

• Immovable Property (Title Deed): For immovable properties located in Turkey (houses, land, shops, etc.), Turkish law is applied without exception.
• Movable Property (Non-Title-Deed): For the distribution of movable assets such as bank accounts, vehicles, stock certificates, or jewelry, the national law of the deceased (the law of the country of which they were a citizen) is applied as a general rule.

Therefore, while the distribution of non-real-estate assets is carried out according to the laws of the country of which the deceased was a citizen, the legal inheritance shares under the Turkish Civil Code come into play for the distribution of immovable properties.

Obtaining a Certificate of Inheritance (Veraset İlamı) for Foreigners

The first and most important step for the transfer of inheritance in Turkey (transferring it to the heirs) is obtaining a certificate of inheritance (veraset ilamı).

While Turkish citizens can easily obtain this document from notaries, foreign nationals or those whose deceased (muris) is a foreigner cannot obtain a certificate of inheritance from a notary. In cases involving a foreign element, it is mandatory to file a lawsuit at the competent Civil Court of Peace through a lawyer authorized by the heirs.

During this lawsuit process:

• Civil registry records obtained from the country of which the deceased was a citizen, the death certificate, and other relevant documents must be submitted to the court with an apostille (or consular certification), translated into Turkish by a sworn translator, and notarized.
• Based on these documents, the court issues a court decision (certificate of inheritance) determining who the heirs are and in what proportion, applying Turkish law for immovable properties in Turkey and (if requested and provable) the national law of the deceased for movable assets.

Inheritance and Transfer Tax Process

After the certificate of inheritance is obtained from the court, the tax stage begins before the title deed transfer can be made. When assets located in Turkey are transferred through inheritance, the heirs are subject to Inheritance and Transfer Tax.

• The heirs must submit a declaration to the relevant tax office (generally the tax office where the deceased’s last place of residence was located or where the immovable property is situated).
• After the assessed tax is paid or arranged in installments, a “Clearance Certificate” (to be presented to the land registry) is obtained from the tax office. Without this document, no transactions can be carried out at the land registry.

Transfer at the Land Registry: Joint Ownership or Shared Ownership

After the inheritance and transfer tax process is completed, the lawyer or the heirs apply to the land registry office to request the registration of the inherited immovable property in their own names. At this stage, the type of ownership becomes important:

• Joint Ownership (İştirak Halinde Mülkiyet): As a rule, the inheritance passes to the heirs as a whole. The heirs initially hold joint ownership over the immovable property. In this case, shares are not specified; all heirs have a collective right over the entire property, and unanimous consent of all heirs is required for transactions such as selling or renting.
• Shared Ownership (Müşterek Mülkiyet): The heirs may request the conversion of joint ownership to shared ownership during or after the land registry process. When shared ownership is established, the share ratios from the certificate of inheritance (e.g., 1/4, 3/4) are recorded in the title deed. This allows each heir to sell or transact their share independently of the others.

Inheritance Share Ratios Under Turkish Law

Under the Turkish Civil Code (TMK), which applies to immovable properties in Turkey, the status of the surviving spouse is the most fundamental factor determining the inheritance shares. The legal inheritance shares are as follows:

• Spouse and Children as Joint Heirs (First Group):
• The surviving spouse receives 1/4 (one quarter) of the inheritance.
• The remaining 3/4 is divided equally among the children.
• Spouse and Parents as Joint Heirs (Second Group):
• If the deceased has no children, the inheritance passes to the parents.
• The surviving spouse receives 1/2 (one half) of the inheritance.
• The remaining 1/2 is divided equally between the mother and father.
• Spouse and Grandparents as Joint Heirs (Third Group):
• If the deceased has no children, mother, or father;
• The surviving spouse receives 3/4 of the inheritance.
• The remaining 1/4 is divided among the grandparents.
• Only the Spouse Survives:
• If there are no heirs in the first three groups (no children, grandchildren, parents, siblings, grandparents, etc.), the entire inheritance (4/4) passes to the surviving spouse.

Inheritance processes involving a foreign element are highly sensitive due to international notifications, recognition of documents, and the technical nature of court proceedings. It is of great importance that the entire process be conducted by a lawyer specialized in this field in Turkey in order to prevent the loss of rights and administrative penalties.