Turkish Inheritance Law

Abstract

Turkish inheritance law protects close family members while preserving a defined area of testamentary freedom. In a cross-border estate, the decisive legal question is not nationality alone. The classification and location of each asset, the deceased’s national law, the form and capacity rules governing a will, Turkish mandatory rules for immovable property, and the procedural requirements for title and tax all matter. This article explains the framework for foreign owners and heirs, corrects common assumptions about reserved shares and foreign probate, and sets out a practical route from death certificate to final transfer.

Introduction

Foreign nationals may inherit, own and transfer assets in Türkiye, subject to the rules that apply to the particular asset and to foreign ownership of immovable property. The difficult part is rarely the abstract right to inherit. The difficulty is coordinating two or more legal systems while Turkish banks, courts, tax offices and land registries require Turkish procedural documents before they will act.

The analysis should begin with an asset map. Turkish real estate, Turkish bank accounts, company shares, vehicles, receivables, digital assets and property abroad may not all be governed or administered in the same way. A foreign probate order can be important evidence, but it does not automatically update a Turkish land register or release a Turkish bank balance. The estate must be translated into the Turkish choice-of-law, succession, tax and registration framework. ¹

1. Which Law Governs a Cross Border Estate

1.1 The general rule and the Turkish immovable property exception

Article 20 of the Code on Private International Law and International Civil Procedure No. 5718 provides that succession is generally governed by the national law of the deceased. It then creates a central exception: Turkish law applies to immovable property located in Türkiye. The reasons for opening the succession, acquisition of the estate and division in relation to immovable property in Türkiye are also governed by Turkish law. An heirless estate situated in Türkiye passes to the Turkish State. ²

This means that a single estate may be divided for choice-of-law purposes. The deceased’s national law may govern movable assets, while Turkish law governs an apartment, land or another immovable asset in Türkiye. Reserved-share analysis must therefore be performed separately for the Turkish immovable estate instead of assuming that the foreign will produce one universal result everywhere.

1.2 A foreign will may be formally valid without controlling every Turkish asset

Under Article 20(4), the form of a testamentary disposition is assessed through Article 7. Depending on the facts, form may be satisfied by the law of the place where the will was made, the law governing the substance of the transaction, or the deceased’s national law. Türkiye is also a party to the 1961 Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions. Testamentary capacity is governed by the testator’s national law at the time of the disposition. ³

Formal validity is only one step. A foreign will must still be located, authenticated where necessary, translated, opened or recognised through the appropriate Turkish procedure, reconciled with reserved shares, and implemented at the institution holding the asset. A foreign probate grant and a Turkish certificate of inheritance perform different procedural functions.

2. Statutory Heirs and Reserved Shares

The Turkish Civil Code uses a parentela system for statutory succession. Descendants form the first group. If there are no descendants, the parents and their descendants form the second group. The grandparents and their descendants form the third group. The surviving spouse inherits in different proportions depending on the group with which the spouse inherits. An adopted child and the adopted child’s descendants inherit from the adopter in the same manner as biological descendants, while the adopter does not inherit from the adopted child. ⁴

Reserved shares, or saklı pay, protect only the heirs listed in Articles 505 and 506. Brothers and sisters are not reserved-share heirs for deaths occurring after the 2007 amendment. The protected fraction is applied to the heir’s statutory share, not to the gross estate in isolation.

Example: if a deceased leaves a spouse and two children, the spouse’s statutory share is one quarter and the descendants collectively receive three quarters. The spouse’s reserved share is the full one-quarter statutory share. The descendants’ collective reserved share is one half of their three-quarter statutory share, namely three eighths of the estate. The disposable portion is calculated only after the net estate and the relevant additions are established.

3. Disposable Portion Lifetime Transfers and Abatement

3.1 The estate must be reconstructed before the protected share is tested

Reserved-share litigation is not resolved by comparing a will with the property visible at death. The court determines the net estate, deducts legally recognised debts and expenses, and adds back transfers that the Civil Code subjects to abatement. Article 565 may bring certain lifetime gifts into the calculation, including specified transfers made within the statutory period and transfers made with an evident intention to defeat reserved shares. ⁵

A transfer made during life is not automatically invalid because it benefits one child or a third party. The legal character of the transaction matters. A genuine sale, a gift, a transfer in return for care, an equalisation advance and a simulated transaction produce different claims and evidence questions. Valuation dates and the indivisibility of the transferred asset may also affect whether the result is restitution in kind or a monetary abatement amount.

3.2 The abatement action and its time limits

An abatement action, known as tenkis, reduces dispositions only to the extent required to restore the claimant’s reserved share. The disposition is not automatically void in full. Under Article 571, the right is lost one year after the heir learns that the reserved share was infringed and, in any event, ten years after the opening of the will for testamentary dispositions or ten years after the opening of the succession for other dispositions.  These are forfeiture periods, so the file should be assessed immediately after the will and asset history become known.⁶

Court of Cassation perspective

Court of Cassation decisions are fact-specific. The complete judgment, procedural posture and later chamber practice should be checked before a decision is relied upon. ⁷

4. The Turkish Certificate of Inheritance

A certificate of inheritance, mirasçılık belgesi or veraset ilamı, identifies the persons who appear to be heirs and their shares. Article 598 allows a statutory heir to obtain the document from a civil court of peace or, where the notarial route is legally available, from a notary. The certificate is evidentiary rather than constitutive: inheritance passes by operation of law at death, but institutions require the certificate before permitting registration, payment or control. Its inaccuracy may be asserted at any time. ⁸

The notarial route should not be assumed in a cross-border estate. The implementing rules prevent a notary from issuing the certificate where the matter requires adjudication, including where a foreign element cannot be resolved through the available records. Foreign clients should usually plan for a court application supported by the death certificate, civil-status and family records, apostille or legalisation where required, and certified Turkish translations. ⁹

A foreign probate order does not replace the Turkish certificate for Turkish implementation. Depending on its intended use, recognition or evidentiary treatment of the foreign judgment may also need to be considered. Counsel should coordinate the Turkish application with the foreign probate timetable rather than waiting until the foreign process has completely ended.

5. Foreign Nationals and Turkish Immovable Property

Foreign nationality does not generally prevent succession to Turkish property, but inheritance and continued ownership are not identical questions. The Land Registry Law No. 2644 and related regulations impose nationality, location, area and security-zone restrictions on the acquisition and holding of Turkish immovables by foreign natural persons. An inheritance file should therefore verify the heir’s nationality, the property location and the current administrative position before registration. ¹⁰

If the heir cannot retain the immovable property under the applicable restrictions, the law may require liquidation or disposal instead of indefinite registration. The land-registry file may also require a tax-clearance document, the court certificate of inheritance, identity and tax numbers, translations, and a compliant power of attorney. Agricultural land, protected areas, military or security zones and company-held real estate require additional review.

6. Inheritance and Transfer Tax

Inheritance and transfer tax is governed by Law No. 7338. The filing deadline depends on where the death occurred and where the taxpayer is located. The draft should not be reduced to a single four-month or eight-month rule. ¹¹

Inherited assets generally require a return even where the taxable amount falls below the annual exemption. Valuation rules differ by asset type, and deductible debts or expenses must satisfy the statute. The rates, exemptions and tax brackets are updated, so the figures applicable in the year of death must be confirmed from the Revenue Administration. The tax is generally paid over three years in six installments, in May and November, following assessment. ¹²

Banks and registries may require evidence relating to the tax before releasing or registering assets. A foreign heir should also obtain advice in the country of residence or nationality because Türkiye has only a limited treaty network for inheritance taxes, and foreign tax credits or exemptions depend on the other system.

7. Estate Debts Renunciation and Official Liquidation

Article 599 provides for universal succession: heirs acquire the estate as a whole at death and are personally liable for estate debts, subject to the protective routes in the Code. An heir who is uncertain about solvency should not collect, sell, distribute or otherwise deal with assets as owner before advice is obtained. Acts going beyond preservation or ordinary administration may be treated as acceptance and may remove the right to reject. ¹³

Under Articles 605 and 606, statutory and appointed heirs may reject the inheritance within three months. For statutory heirs, the period generally begins when they learn of the death unless they prove later knowledge of their status; for appointed heirs, it begins with official notification of the testamentary disposition. If the deceased’s insolvency was officially established or clearly evident at death, the inheritance is deemed rejected unless accepted. ¹⁴

Official liquidation, or resmî tasfiye, is a different protective mechanism. An heir may request court-supervised liquidation instead of accepting or rejecting outright, provided the statutory conditions are met and no co-heir has accepted in a manner that prevents the route. The request should be evaluated within the rejection period. Official liquidation can protect the heir from personal exposure beyond the estate while allowing claims and assets to be administered under court supervision. ¹⁵

8. Estate Administration and Division

Until division, multiple heirs form a community of heirs and generally hold the estate jointly. A single heir should not assume that a fractional inheritance share permits an individual sale of a specific apartment or withdrawal of a specific bank deposit. Management decisions, urgent preservation, appointment of an estate representative and eventual partition must follow the Civil Code and the asset-specific registration rules.

A negotiated partition agreement can be efficient, but it should address valuation, equalisation payments, taxes, occupancy, rent collected after death, expenses paid by one heir, and releases. Where agreement is impossible, partition or sale proceedings may be required. For Turkish immovable property, title records and encumbrances should be obtained before heirs agree on values or exchanges.

9. Lifetime Planning for Owners with Assets in Türkiye

Cross-border planning should coordinate, rather than duplicate, documents. A Turkish will may be useful for Turkish assets, but it must be checked against an existing foreign will so that revocation clauses do not unintentionally cancel the other document. The plan should identify governing law, executorship expectations, reserved shares, matrimonial property, jointly held property, company shares, beneficiary designations, tax and the practical location of originals.

Available tools may include a formal or handwritten will that satisfies the applicable form, an inheritance contract, a properly advised waiver of inheritance, a matrimonial-property agreement, lifetime gifts, retained usufruct, company governance arrangements and insurance. None should be selected solely to avoid reserved shares. Lifetime gifts may be added back for abatement, simulated sales may be challenged, and a transfer can create immediate tax, control and creditor consequences.

Turkish domestic law does not provide a trust institution equivalent to the common-law trust. A foreign trust may raise separate characterisation, conflict-of-laws, tax and registration questions and should not be presented to a Turkish bank or land registry as though it automatically replaces the Turkish succession process.

10. Frequently Asked Questions

Can a foreign national inherit real estate in Türkiye?

Generally yes, but registration and continued ownership remain subject to the Land Registry Law, nationality and location restrictions, and the facts of the particular property.

Does a foreign will automatically transfer Turkish real estate?

No. A foreign will may be formally valid and legally relevant, but Turkish court, tax and land-registry procedures are still required. Reserved shares and Turkish immovable-property rules must also be checked.

Can I leave all Turkish property to one child?

Only to the extent permitted after the reserved shares of protected heirs are calculated. A disposition exceeding the disposable portion may be reduced through an abatement action.

Can a notary issue the certificate of inheritance for a foreign estate?

Not always. A Turkish notary may issue certificates in qualifying straightforward cases, but a foreign element or missing civil-status records may require an application to the civil court of peace.

Do I need to travel to Türkiye?

Usually not. A properly drafted power of attorney can permit Turkish counsel to obtain records, apply for the certificate, file tax documents and complete many registrations. Some acts may require additional personal or consular formalities.

What happens if the estate has more debt than assets?

The heir should immediately consider rejection, deemed rejection and official liquidation. The three-month rejection period and conduct that may amount to acceptance require urgent review.

How long does the Turkish process take?

A documented and undisputed estate may progress within several months. Foreign civil-status evidence, a will, reserved-share litigation, ownership restrictions, tax valuation or disagreement among heirs can extend the timetable significantly.

Can lifetime planning eliminate every inheritance dispute?

No plan can eliminate every dispute, but coordinated wills, a complete asset schedule, reserved-share analysis, matrimonial-property planning and clear records substantially reduce uncertainty and cost.

Conclusion

For a foreign owner or heir, Turkish succession is best managed as a coordinated asset-by-asset process. The controlling law, will formalities, reserved shares, certificate of inheritance, tax deadline, ownership restrictions and debt position should be mapped before any transfer or distribution is attempted. Early coordination between Turkish counsel and advisers in the deceased’s home jurisdiction prevents a formally valid foreign estate plan from failing at the point of Turkish implementation.

Bibliography and References

Legislation: Turkish Civil Code No. 4721, especially Articles 495 to 506, 560 to 571, 598 to 610 and 632 to 635.; Code on Private International Law and International Civil Procedure No. 5718, especially Articles 7, 20 and 54 to 59.; Inheritance and Transfer Tax Law No. 7338, especially Articles 9, 10, 16, 17 and 19.; Land Registry Law No. 2644, especially Article 35.; Hague Convention of 5 October 1961 on the Conflicts of Laws Relating to the Form of Testamentary Dispositions.

Judicial decisions: Court of Cassation 3rd Civil Chamber, E. 2020/129, K. 2020/1841.; Court of Cassation 16th Civil Chamber, E. 2011/8011, K. 2012/859.; Court of Cassation 7th Civil Chamber, E. 2022/1896, K. 2023/4494.

Official and institutional materials: Revenue Administration, official guidance on inheritance and transfer tax and statutory filing periods.; General Directorate of Land Registry and Cadastre, legislation and transaction guidance concerning foreign ownership of immovable property.; Türkiye Notaries Union, Regulation and consolidated guidance on certificates of inheritance.; Court of Cassation, Official Case Law Search Database.

Selected legal books: Mustafa Dural and Turgut Öz, Türk Özel Hukuku Cilt IV Miras Hukuku, Filiz Kitabevi.; Rona Serozan and Baki İlkay Engin, Miras Hukuku, Seçkin Yayıncılık.; Aysel Çelikel and B. Bahadır Erdem, Milletlerarası Özel Hukuk, Beta.; Gülören Tekinalp and Ayfer Uyanık, Milletlerarası Özel Hukuk

Footnotes

^{1. Turkish Civil Code No. 4721, Articles 599 and 640; Code on Private International Law and International Civil Procedure No. 5718, Article 20.}

^{2. Code on Private International Law and International Civil Procedure No. 5718, Article 20(1) to (3), official consolidated legislation at https://www.mevzuat.gov.tr/MevzuatMetin/1.5.5718.pdf.}

^{3. Code No. 5718, Articles 7 and 20(4) to (5); Hague Convention of 5 October 1961 on the Conflicts of Laws Relating to the Form of Testamentary Dispositions.}

^{4. Turkish Civil Code No. 4721, Articles 495 to 501, 505 and 506, official consolidated legislation at https://www.mevzuat.gov.tr/MevzuatMetin/1.5.4721.pdf.}

^{5. Turkish Civil Code No. 4721, Articles 507 to 509 and 560 to 565.}

^{6. Turkish Civil Code No. 4721, Article 571.}

^{7. Court of Cassation 3rd Civil Chamber, E. 2020/129, K. 2020/1841; Court of Cassation 16th Civil Chamber, E. 2011/8011, K. 2012/859; Court of Cassation 7th Civil Chamber, E. 2022/1896, K. 2023/4494. Decisions should be checked through the official Court of Cassation Case Law Search Database.}

^{8. Turkish Civil Code No. 4721, Articles 598 and 599.}

^{9. Regulation on the Issuance of Certificates of Inheritance and Invitations to a Spouse Who Left the Common Home, especially the rule excluding notarial issuance where the matter requires adjudication or contains an unresolved foreign element; Türkiye Notaries Union consolidated guidance.}

^{10. Land Registry Law No. 2644, Article 35; General Directorate of Land Registry and Cadastre, Legislation Concerning Foreigners in Immovable Property Law, https://www.tkgm.gov.tr/sites/default/files/2021-12/TasinmazHukukundaYabancilarailiskinMevzuat.pdf.}

^{11. Inheritance and Transfer Tax Law No. 7338, Article 9; Revenue Administration, official inheritance and transfer tax guidance, https://www.gib.gov.tr/mevzuat/kanun/440.}

^{12. Inheritance and Transfer Tax Law No. 7338, Articles 10, 16, 17 and 19. The tax is generally paid in six equal installments over three years, in May and November.}

^{13. Turkish Civil Code No. 4721, Articles 599 and 610.}

^{14. Turkish Civil Code No. 4721, Articles 605 and 606.}

^{15. Turkish Civil Code No. 4721, Articles 632 to 635.}