Turkish Inheritance Law

Foreign investors have raised questions about what will happen to their property or money in …

Inheritance Law

The rights of the legal inheritors under Turkish Inheritance Law

In recent years, there has been a significant increase in the number of foreign individuals who have purchased real estate in Turkey. Many of these foreign investors have raised questions about what will happen to their property or money in a Turkish bank account after their death. How can their relatives or heirs ensure that they have legal possession of the property in Turkey? Transferring the title deed of the property to the legal heirs or beneficiaries of the deceased foreigner and accessing the money in the deceased’s bank account can be a difficult and bureaucratic process, due to the complex and bureaucratic nature of Turkish inheritance law. Below, we have answered the most frequently asked questions about the inheritance rights of foreigners in Turkey.

What is the legal basis for a foreign individual’s inheritance rights in Turkey?

Article 20 of the International Private and Civil Procedure Law (IPCL) establishes which country’s law should be applied to the transfer of inheritance in relationships that involve foreign elements. According to this law, the national law of the deceased should be applied in cases of inheritance, with some exceptions. One such exception is that Turkish law should be applied to the immovable property located in Turkey of the deceased. To that end, Article 599 of the Turkish Civil Code clarifies that a certificate of inheritance from the Turkish Civil Court of Peace is needed to prove the inheritance right and the heirs. The transfer of the deceased’s immovable property in the inheritance is made based on the ratio of inheritance shares specified in the inheritance certificate. This means that an inheritance certificate obtained from a foreign court for the immovable property cannot be recognized in Turkey as Turkish courts have exclusive jurisdiction over immovable property in Turkey. In contrast, with regards to movable property, the national law of the foreign deceased should be applied for the certificate of inheritance and this certificate is separate from the certificate for immovable property. It should be noted that only if the certificate of inheritance obtained from a foreign court is a final court decision according to Article 50 of IPCL, the inheritance certificate is eligible for recognition by Turkish courts. Recognition means that the foreign court decision is accepted as if it were rendered in Turkey, while enforcement means that the execution of the relevant decision is possible in Turkey.

What is a certificate of Inheritance?

As per the Turkish Inheritance Law, the legal heirs and the assets of the deceased are determined through court proceedings. Thus, if a foreign national who owns real estate in Turkey passes away, their successors must go through the Turkish courts to obtain a certificate of inheritance in order to transfer the real estate into their names. The certificate of inheritance (“mirasçılık belgesi”) is an official document that confirms the identity of the heirs and their respective shares of the inheritance.

How can I apply for a certificate of Inheritance?

According to Article 598 of the Turkish Civil Code 4721, the Civil Peace Court (“Sulh Hukuk Mahkemesi”) has the exclusive right to issue certificates of inheritance. However, with the introduction of Article 71/A of Law 6217, notaries are also authorized to issue the certificate of inheritance. There are some exceptions specified in Article 71/B of the same law, which state that notaries cannot issue a certificate of inheritance if the issuance requires a judgment, if the population records are insufficient for issuing the certificate, or if the certificate is requested by foreigners.

For inheritance cases that involve foreign elements, Turkish courts’ international jurisdiction is subject to Article 43 of the International Private and Civil Procedure Law (IPCL). This law states that “inheritance lawsuits shall be heard by the court where the deceased had their last domicile in Turkey. If their last domicile was not in Turkey, it shall be heard by the court of the place where their property is located.” For example, if the property is in Antalya, the Civil Peace Court of Antalya will have jurisdiction. It is the Civil Peace Court that determines the legal heirs and their respective shares of the inheritance.

What is the statutory portion of inheritance share of the heirs in Turkey?

In Turkey, there is a forced heirship regime in which some blood relatives have a predetermined share of the decedent’s assets, and the deceased’s testamentary disposition cannot override this right.

What is the succession regime in Turkey?

Under Turkish law, there are two forms of succession: intestate succession and testamentary succession. Intestate succession occurs when the deceased dies without a will or agreement of inheritance, while testamentary succession applies when the deceased dies with a will or agreement of inheritance.

What is forced heirship in Turkey?

The rules of forced heirship govern how an individual’s estate must be distributed upon their death. Turkish inheritance and succession laws also apply to the real estate of foreign nationals located in Turkey. If the deceased has not made a will, the following ratios will apply:

• If the deceased leaves a surviving spouse and children, ¼ of the estate will go to the spouse and the remaining ¾ will be divided equally among the children.
• If the deceased has no children, half of the estate will go to the spouse and the other half will be divided among the parents and siblings of the deceased.
• If the deceased has no children and parents, ¾ of the estate will go to the spouse and the remaining ¼ will be divided among the grandparents of the deceased and their children (uncles, aunts).
• If the deceased has no family members other than the surviving spouse, all of the real estate will be assigned to the spouse.

Can you avoid forced heirship in Turkey?

While a person is free to dispose of their assets in their will, the rules of forced heirship must be taken into consideration to protect the heirs after death. If the rights of a forced heir are violated, that person has the right to challenge the testamentary disposition.

Which documents are needed to obtain a certificate of inheritance before the Turkish courts?

• Civil registry records indicating the inheritance relationship between the deceased and the heirs issued by Turkish courts or civil registry offices of the deceased’s country of citizenship (with an apostille annotation obtained in the foreign country and a notarized translation of the documents). It should be noted that according to the IPCL, only definite court decisions are subject to recognition and enforcement in Turkey, thus civil registry records obtained from a foreign country are not subject to recognition and enforcement.
• Death certificate (with an apostille annotation obtained in the foreign country and a notarized translation).
• Certificate of inheritance obtained in the foreign country of the deceased (with an apostille annotation obtained in the foreign country, and a notarized translation).

What are the next steps in the inheritance procedure after a certificate of inheritance is issued?

Obtaining a current value certificate (rayiç değeri) for the property after paying any applicable property tax debts (emlak vergisi borçları) to the municipality where the real estate is registered and presenting the death declaration. After paying the fees at the land registry office, the office will issue a new land registry document and deliver it to the new owner’s heirs. Once the transfer of the real estate is completed, a declaration must be submitted to the relevant municipality again. Inheritance and succession transactions do not have a time limit and the heirs are not required to act together; only one heir can initiate the transfer process.

How is the Deed Transfer Procedure in Turkey regulated?

The transfer of immovable property from the Land Registry Office is carried out based on the inheritance shares. It is important to distinguish between joint ownership and shared ownership. In shared ownership, each partner has rights and obligations over their own share, whereas in joint ownership, the shares of the right holders are uncertain and it is not possible to sell the property without the consent of all heirs. To convert the property into shared ownership, all shareholders must agree and a lawsuit for dissolution of the partnership must be filed.

How is the transfer of vehicles of the deceased carried out in Turkey?

The transfer of vehicles is performed by the Traffic Registration Directorate (Trafik Tescil Şube Müdürlüğü) located at the place of residence of the heir who holds the largest inheritance share.

How is the transfer of money at the bank account of the deceased carried out in Turkey?

To transfer the money from the bank account of the deceased, a letter indicating the balance in the account should be obtained from the bank. Then, the letter from the tax office should be obtained and taken to the bank to withdraw the funds.

What is the current value certificate of the property?

The current value certificate of a property is an estimation of the average value of the property based on the prices of three similar real estate properties in the same district. It is used to determine the current purchase and sale value of the real estate. The certificate can be obtained by applying to the regional municipality with the property’s title deed information.

What is Property Tax?

Property tax is a type of tax levied on a person’s land or building. According to the Real Estate Tax Law No. 1319, all buildings within the borders of the country are subject to property tax. The amount of property tax varies based on factors such as the type of real estate, its value, and the status of the province it is located in.

What is the inheritance tax in Turkey?

Inheriting a property also requires the payment of “transfer tax” in accordance with the tax legislation. The Inheritance and Estate Tax Office, where the real estate is located or where the heir resides, will open a file for the deceased. The following documents are required:

• Certificate of inheritance
• Declaration of inheritance (Intikal Beyannamesi)
• Current value certificate of the real estate
• Photocopies of identity cards and other relevant documents
• Once the transfer tax is paid, the Tax Office will issue a document for the Land Registry Directorate certifying that all inheritance tax obligations have been met.

How much is the Inheritance Tax in Turkey?

Inheritance taxes imposed on the value of the property during inheritance transfers are calculated regardless of the nationality of the inheritor. According to the 2022 Tax regulation, the inheritance taxes are calculated as follows

Is it essential for a foreign owner of assets to make a will in Turkey?

In Turkey, the rules on forced heirship apply automatically even if there is no will. However, if an individual does not want to be bound by the intestacy rules or wants to appoint an executor, it is necessary for them to create a will.

Does the will have to be governed by Turkish Law?

A will does not have to be governed by Turkish law. Turkey recognizes foreign wills that meet formal requirements, as Turkey is a party to the Hague Testamentary Dispositions Convention of 1961. For a will prepared in a foreign country to be valid and enforceable in Turkey, it should either be certified by the Turkish Consulate or have an apostille. However, Turkish courts have exclusive jurisdiction over the deceased’s real estate under the principle of lex situs.

Why do you need a will in Turkey?

Unlike movable property, the inheritance of real estate in Turkey is regulated by Turkish law of succession, regardless of whether the property owner is a foreigner, and Turkish courts have exclusive jurisdiction.

Is a foreign will valid in Turkey?

The execution of a will prepared in a foreign country can be requested by submitting the will directly to a Turkish court, which would issue a certificate of inheritance according to the will.

Can the testator appoint executors in Turkey?

Yes, one or more executors (vasiyeti yerine getirme görevlisi) can be appointed to enforce the will of the testator. In case no executor is appointed, the decedent’s heirs form an estate partnership (miras ortaklığı), where all the heirs are responsible for administering the estate equally.

Is a will of the deceased that is against the statutory portion of inheritance share still enforceable in Turkey?

Yes, however, according to the first paragraph of Article 571 of the Turkish Civil Code, a lawsuit called “Tenkis Davası” can be filed within one year from the date on which the heirs learn that their reserved shares have been violated, and in all other cases within 10 years from the date of the opening of the will and the date of the opening of the inheritance. This lawsuit can be filed in the event of the death of the inheritor.

How to make an official will at the Notary in Turkey?

Article 531 of the Turkish Civil Code states that there are three ways to make a will: one made by the handwriting of the testator, one made verbally, or an official will made at a Notary. We strongly advise making an official will at the Notary, as a copy of the will is kept on file and there is no possibility of losing the will. It should be noted that a will cannot be made by proxy.

What are the required documents for an official will made at the Notary?

• Identity card and its translation
• Turkish Tax Number
• Tapu (Land registry certificate)
• At least three passport photos of the concerned person and the identity cards of at least two witnesses who must have Turkish nationality, be adults, and have full legal capacity.
• A legal capacity report issued by a state hospital stating that the person is fully aware of their actions and has all their mental capabilities.
• A request by the concerned person, made through a sworn translator, to make a will at the Notary. The text of the will can be forwarded to the translator who can then give it to the Notary. After the Notary has drafted the text, the translator will read it in the person’s language. If there are no changes to be made, the official will will be drawn up in three identical copies.

How to execute a will in Turkey?

The execution of a will is regulated by Article 596 of the Turkish Civil Code. “The court of the place of residence of the legator will open the will within one month of its submission to the court, regardless of whether it is legally valid or not. The public notary will inform the population directorate, which will inform the public prosecutor, who in turn will inform the court of the existence of the will. In the case of foreign heirs, the hearing date for opening the will in court must be notified to them through the consulate. The heirs are not required to attend the hearing, and the will will be read and opened in their absence. Note that even if the will violates the reserved share of the heirs, the parties will open the will as long as there are no objections.”

Can you object to the opening of the will?

In response to the court’s decision to open the will, the parties have the right to appeal within the legal objection period. The reasoned decision of the court will be notified to the parties, and if an appeal is made within 2 weeks from the notification of the decision, the court of appeal will review the decision of the lower court. If an appeal is filed, the court’s decision will not be finalized. If no appeal is made within the legal objection period, the decision will become final.

What is my inheritance rate?

To calculate inheritance share rates, the estate (tereke) must first be determined. It is advisable to file a case for the determination of the estate at the Magistrates’ Court. The court will request all relevant information, such as from banks and land registry offices, ex officio, to determine the value of the estate.

One of the most important reasons to hire an Inheritance Law attorney is their knowledge of the practical workings of the Turkish judicial system. The Turkish legal system can be complex and difficult to navigate, so it is crucial to engage an experienced Inheritance Law lawyer who understands the practices and procedures of the Turkish court system. Turkish Legal Office offers consultancy and advocacy services in all areas of Inheritance Law with a foreign component.

Contact us today for a free consultation.