Inheritance Law in Turkey 2026: Guide for Foreigners

Inheritance law in Turkey for foreigners is governed by Article 20 of Law No. 5718 on Private International Law and Procedural Law (MÖHUK): as a rule, succession is determined by the national law of the deceased, but immovable property located in Turkey is always subject to Turkish law. A foreign heir obtains a certificate of inheritance (veraset ilamı) from the civil court of peace, files the inheritance and transfer tax return, and then has the property transferred at the land registry.

Author: Av. Egemen Yasin Şahalioğlu · Istanbul Bar Registration No. 66465 · Last updated: 24.10.2026

Which country’s law applies?
Can a foreign heir acquire property in Turkey?
Where is the certificate of inheritance obtained?
Inheritance and transfer tax
Title deed transfer step by step
Foreign court decisions and wills
Deadlines you should not miss
Frequently asked questions
Official sources

Which country’s law applies?

Movable assets (bank accounts, vehicles, shares, etc.): the inheritance law of the country of which the deceased was a citizen applies.
Immovable property in Turkey: the heirs, their shares and the transfer are determined under the Turkish Civil Code.
Which category an estate asset falls into, and which law applies, must be assessed separately in each file; the outcome may differ if there is dual citizenship.

Can a foreign heir acquire property in Turkey?

Under Article 35 of Land Registry Law No. 2644, foreign individuals may acquire immovable property in Turkey within the statutory limits; acquisition through statutory inheritance is also covered. Points to note:

There are limits on the total area foreigners may acquire and on the percentage per district; any part exceeding the limit may be liquidated.
Property in military restricted and security zones requires additional permission.
Separate rules may apply to citizens of certain countries listed in the law; this should be checked for each file.

For the general rules, see our guide to buying property in Turkey as a foreigner.

Where is the certificate of inheritance obtained?

Turkish citizens can obtain a certificate of inheritance from a notary; however, if the file has a foreign element (the deceased or one of the heirs is a foreigner), the notary cannot issue the certificate. In that case, the certificate is obtained from the civil court of peace. The following are usually submitted to the court:

Death certificate (apostilled or legalised by a consulate, with Turkish translation),
Family records and identity documents showing the heirs,
Information on the inheritance law of the country of which the deceased was a citizen (for movable assets),
If the heir is not in Turkey, a power of attorney from abroad granted to a lawyer.

Inheritance and transfer tax

Under Article 10 of Inheritance and Transfer Tax Law No. 7338, the return must be filed within the following periods (running from the date the death became known):

Death in Turkey, heirs in Turkey: 4 months,
Death in Turkey, heirs abroad: 6 months,
Death abroad, heirs in Turkey: 6 months,
Death abroad, heirs in another foreign country: 8 months.

Tax exemption amounts and rates are updated every year; the heir needs a Turkish tax number for the return. Failure to file the return prevents the title deed transfer.

Title deed transfer step by step

Obtaining the certificate of inheritance from the civil court of peace,
The heirs obtaining tax numbers,
Filing the inheritance and transfer tax return and obtaining the tax clearance letter (ilişik kesme yazısı),
Booking an appointment at the land registry directorate and completing the transfer,
If needed, partition or sale transactions.

Heirs can have the procedures carried out by power of attorney without coming to Turkey; see title deed transfer by power of attorney. If the property is to be sold, Property Time Istanbul provides support with real estate processes.

Foreign court decisions and wills

A certificate of inheritance or partition decision obtained abroad does not apply automatically in Turkey; a recognition and enforcement case may be required first.
The formal validity of a will made abroad is assessed under MÖHUK Article 20(2); to have it opened and read in Turkey, an application is made to the civil court of peace.

Deadlines you should not miss

Renunciation of inheritance: under Article 606 of the Turkish Civil Code, as a rule 3 months from learning of the death. This is especially important for estates with debts.
Inheritance tax return: 4, 6 or 8 months depending on the situation.
Cases such as reduction (tenkis) and title deed cancellation: subject to statutory limitation periods; early assessment is necessary.

Frequently asked questions

Can a foreign heir obtain a certificate of inheritance from a notary?

No. In files with a foreign element, the certificate of inheritance is obtained from the civil court of peace.

Under which country’s law is a house in Turkey divided?

Immovable property in Turkey is always subject to Turkish law.

Does the heir have to come to Turkey?

No. With a power of attorney issued at a consulate or by an apostilled notarial deed, the procedures can be carried out through a lawyer.

Can the title deed be transferred if the inheritance tax is not paid?

The land registry transfer is not carried out until the return has been filed and the tax clearance letter obtained.

How is money in a bank account collected?

Banks usually request the certificate of inheritance and a tax clearance letter from the tax office. Since it is a movable asset, the applicable law is the national law of the deceased.

Official sources

Av. Egemen Yasin Şahalioğlu — attorney registered with the Istanbul Bar (No. 66465), practising since 2019. Egemen Global Law Office, Skyland Istanbul, Sarıyer. Consultations in Turkish, English, Arabic and Persian. Phone/WhatsApp: +90 532 276 80 85 · lawyer@egemenyasinsahalioglu.av.tr

This article is for general information only and does not replace legal advice on the specific facts of your case. No particular outcome is promised for any matter.