The legal basis for the certificate of heirship is found in Article 598 of the Turkish Civil Code No. 4721. The provision establishes who may request the certificate, which authorities are competent to issue it, and the procedural requirements that apply in different circumstances. The Turkish legislature has also granted notaries public the authority to issue this certificate in straightforward cases, a development that has significantly shortened the process for many applicants. However, the scope of notarial competence is not unlimited, and cases involving foreign nationals, contested heirship, or appointed heirs may still require a judicial proceeding.

Legal Basis and the Nature of the Certificate

Article 598 of the Turkish Civil Code: Upon application, persons determined to be statutory heirs shall be issued a certificate confirming their status as heirs by the civil court of peace or by a notary public. Unless a person claiming to be an appointed heir or a legatee under a testamentary disposition is contested by other heirs or legatees within one month of being notified of the disposition, a certificate confirming that person’s status as an appointed heir or legatee shall be issued by the civil court of peace. The invalidity of a certificate of heirship may be asserted at any time. The right to bring an action for the annulment of a testamentary disposition is reserved.

The certificate of heirship is not a constitutive document — it does not create the rights of heirship but rather confirms and evidences those rights that arise automatically upon the death of the decedent under Turkish succession law. Inheritance opens at the moment of death, and the heirs acquire their shares of the estate at that instant by operation of law. The certificate simply makes this legal status visible and verifiable to third parties such as land registries, banks, tax authorities, and courts.

Despite its declaratory nature, the certificate carries significant practical weight. It creates a rebuttable presumption of accuracy in favor of the person named in it. Third parties acting in good faith in reliance on the certificate are protected, and the burden of proving that the certificate does not reflect the true state of heirship falls on those challenging its content. This evidentiary function makes the certificate indispensable in inheritance-related transactions.

Who May Apply and Where

Any statutory heir, appointed heir, or legatee under a testamentary disposition may individually apply for the certificate of heirship. The application does not require the consent or participation of the other heirs. A single heir acting alone may obtain the certificate on behalf of the entire estate, and the document issued will identify all heirs and their respective shares.

In addition to the heirs themselves, creditors of the deceased may also seek the issuance of a certificate of heirship under Article 94 of the Enforcement and Bankruptcy Law, where they need to identify the heirs in order to pursue enforcement proceedings against the estate. This is a practical mechanism that allows creditors to establish who bears succession liability for the decedent’s debts.

There are two authorities competent to issue the certificate: the Civil Court of Peace, known as the Sulh Hukuk Mahkemesi, and a notary public. The amendment introduced by the Notaries Law that extended this authority to notaries has made it possible for heirs in straightforward cases to obtain the certificate far more quickly and with less procedural complexity than a court proceeding would involve. In practice, applicants who need a certificate urgently often prefer the notary route, as the notary can issue the certificate within a single day or a short number of days, whereas a court proceeding may take weeks or months depending on the workload of the relevant courthouse.

However, certain categories of cases fall outside the scope of notarial authority. The application must be directed to the Civil Court of Peace when the heirs include a foreign national, when the filiation of a potential heir has not been formally registered in the civil registry, when a will or other testamentary disposition is involved and the appointed heir is seeking the certificate, or when a previously issued certificate is being contested. In these situations, the notary lacks the authority to issue the certificate, and a judicial application is mandatory.

The Application Process Before the Court

An application for a certificate of heirship before the Civil Court of Peace is a non-contentious proceeding. It is initiated by submitting a petition to the court accompanied by the required documents. These typically include the death certificate of the deceased, family registry records obtained from the civil registry directorate, identity documents of the applicant, and in some cases witness statements to assist the court in establishing the family structure of the decedent.

The court examines the documents and, where necessary, conducts investigations through public registries to verify the identity and share of each heir. The judge does not conduct a formal adversarial hearing in the typical case. Once satisfied that the statutory heirs have been identified and their shares are clear, the court issues the certificate. The procedure is classified as a non-contentious jurisdiction matter, which means that no opposing party is named and the proceeding does not involve the litigation structures of ordinary civil cases.

The court has the authority to issue the certificate on its own motion in limited circumstances. Specifically, under the amendment introduced to the Land Registry Law, the land registry directorate may request the court to initiate heirship proceedings where a property registered in the name of a deceased person has not been transferred to the heirs within two years of the date of death. In such cases, the court may initiate the identification of heirs without waiting for a voluntary application.

Appointed Heirs and the One-Month Objection Period

When the decedent has left a will or other testamentary disposition designating an appointed heir or a legatee, a different procedural framework applies. The Civil Court of Peace that has custody of the will opens and reads it following the death of the testator. The persons affected by the disposition are then notified of its contents.

Upon notification, the other heirs and any other legatees have a period of one month to contest the appointment. If no contest is raised within this period, the court issues a certificate confirming the status of the appointed heir or legatee. If an objection is filed, the matter must be resolved through ordinary litigation, and the certificate is withheld until the dispute is settled.

It is important to note that the one-month objection period is separate from the right to bring an action for annulment of the testamentary disposition itself. Even after the certificate has been issued to an appointed heir, other interested parties retain the right to challenge the validity of the will through annulment proceedings before the competent Civil Court of First Instance. The issuance of the certificate does not operate as a final determination of the validity of the underlying disposition.

Legal Effect, Validity, and Use in Practice

The certificate of heirship has no expiry date. Once issued, it remains valid indefinitely unless it is subsequently cancelled or replaced by a new certificate following a court judgment. The certificate issued by either a notary or a court may be verified by third parties, and certificates issued by courts are accessible through the e-devlet government portal under the heirship certificate inquiry section. Certificates issued by notaries are not currently integrated into this portal and must be verified through other means.

The certificate is used across a wide range of transactions. Land registry directorates require it before processing the transfer of immovable property from the estate to the heirs. Banks will not grant heirs access to the decedent’s accounts without it. Tax authorities require it as part of the inheritance tax assessment process. Courts presiding over estate partition proceedings, actions for the recovery of assets allegedly diverted from the estate through fraudulent transfers, and other inheritance-related disputes treat the certificate as the starting point for establishing standing and identifying the parties.

Invalidity and Cancellation

The Turkish Civil Code explicitly provides that the invalidity of a certificate of heirship may be asserted at any time without any statute of limitations or time bar. This means that even decades after a certificate has been issued and relied upon, a person who believes that the certificate does not accurately reflect the true state of heirship may bring a legal action challenging it.

An action to cancel a certificate of heirship is a contentious proceeding, unlike the original application which was non-contentious. It must be filed before the Civil Court of First Instance, known as the Asliye Hukuk Mahkemesi, rather than the Sulh Hukuk Mahkemesi that issued it. All persons named in the certificate as heirs must be joined as defendants, since a judgment on the validity of the certificate affects the shares of all parties named in it.

The most common grounds for cancellation in practice include the failure to include a rightful heir in the certificate, the incorrect calculation of inheritance shares, the subsequent discovery of a previously unknown testamentary disposition, the annulment of an adoption that had affected the heirship structure, and errors in civil registry records regarding the date of death or family relationships. The Court of Cassation has addressed numerous cases involving discrepancies between Turkish civil registry records and foreign official documents, particularly where the deceased was a citizen of another country or had family connections in multiple jurisdictions.

Foreign Nationals and Cross-Border Inheritance

Cases involving foreign nationals or international elements present particular procedural challenges. Where any of the heirs hold a foreign nationality or where the deceased died abroad or was a foreign national, the notarial route is unavailable and the application must be made to the Civil Court of Peace.

Documents originating from foreign countries must be authenticated before they can be submitted to Turkish courts or notaries. For countries that are parties to the Hague Apostille Convention, the required authentication takes the form of an apostille endorsement affixed by the competent authority in the country of origin. Documents from countries not party to the Convention must instead bear the certification of the Turkish consulate or embassy in that country. All foreign-language documents must be translated into Turkish by a sworn translator certified by a Turkish notary.

Where the inheritance proceedings have already been concluded in a foreign country and a foreign certificate of heirship or equivalent document has been issued, this document does not automatically have legal effect in Turkey. A foreign heirship determination may need to go through recognition proceedings before the Turkish courts under the Act on International Private and Procedural Law before it can be relied upon in Turkish legal transactions. For properties registered in Turkey, the land registry directorate will generally require a Turkish certificate of heirship or a court decision recognizing the foreign proceeding before processing any transfer.

Inheritance Lawyer in Istanbul – Attorney Ozan Soylu

Attorney Ozan Soylu is a practicing lawyer based in Istanbul, advising clients on inheritance law matters including the obtainment of certificates of heirship, estate administration, and contentious proceedings involving the cancellation of heirship certificates. His practice also covers inheritance disputes with a cross-border dimension, including cases where heirs or assets are located outside Turkey and where questions of applicable law and document authentication arise.

For all legal matters concerning Turkish law, you can reach out to Attorney Ozan Soylu. Legal consultancy and representation services are provided with a dedicated approach for foreign nationals. To submit your questions, contact us.

The post Certificate of Inheritance and Heirship in Turkey first appeared on Ozan Soylu Law Office.

Turkish inheritance tax law does not distinguish between Turkish citizens and foreign nationals in terms of tax liability. The determining factor is not the nationality of the heir but rather the location of the assets and the residence of the deceased. Turkish residents are taxed on their worldwide estate, including assets held abroad, while non-residents are taxed only on assets located within Turkey. This territorial principle has significant implications for foreign nationals who own property or hold financial assets in the country.

Scope of the Tax and Taxable Events

The Inheritance and Transfer Tax applies to two broad categories of transfers. The first category covers transfers that occur upon the death of the property owner, encompassing all movable and immovable assets, financial accounts, securities, commercial enterprises, and other items of value that pass to the legal or testamentary heirs. The second category covers gratuitous transfers made during a person’s lifetime, including gifts, donations, and prizes won in competitions, lotteries, and games of chance.

The taxable event in the case of inheritance is the death of the estate owner. From that point forward, the legal heirs become liable for the tax, regardless of whether they have taken physical possession of the inherited assets or completed the registration formalities. In the case of gratuitous transfers, the taxable event occurs at the moment the recipient acquires legal ownership of the transferred asset. The obligation to file a tax return and pay the assessed amount rests with the recipient of the transfer in both cases.

Tax Rates for 2026

The inheritance tax in Turkey is calculated on a progressive scale, with rates varying depending on whether the transfer occurs through inheritance or through a gratuitous act during the transferor’s lifetime. The tax brackets and corresponding rates are adjusted annually based on the revaluation rate published by the Ministry of Treasury and Finance. For the year 2026, the applicable rates were updated by General Communiqué Serial No. 57, published in the Official Gazette on December 31, 2025, reflecting a revaluation increase of 25.49 percent.

For transfers through inheritance, the rates for 2026 are as follows: one percent on the first 3,000,000 Turkish lira of the taxable base, three percent on the next 7,000,000 Turkish lira, five percent on the next 15,000,000 Turkish lira, seven percent on the next 30,000,000 Turkish lira, and ten percent on any amount exceeding 55,000,000 Turkish lira.

For gratuitous transfers, including gifts and donations, the rates are considerably higher: ten percent on the first 3,000,000 Turkish lira, fifteen percent on the next 7,000,000 Turkish lira, twenty percent on the next 15,000,000 Turkish lira, twenty-five percent on the next 30,000,000 Turkish lira, and thirty percent on any amount exceeding 55,000,000 Turkish lira. However, when a gratuitous transfer is made between parents, spouses, and children, the applicable rate is reduced to half of the standard gratuitous transfer rate.

Article 16 of Law No. 7338: The tax tariff bracket amounts are adjusted each year by the revaluation rate determined pursuant to the Tax Procedure Law for the preceding year. Fractions not exceeding five percent of the amounts calculated in this manner are disregarded. The President is authorized to increase or decrease the amounts determined in this way by up to half.

Exemptions and Tax-Free Thresholds

Turkish inheritance tax law provides a number of exemptions that reduce the taxable base for qualifying heirs. For the year 2026, the most significant exemptions are as follows. Each descendant and the surviving spouse is entitled to an exemption of 2,907,136 Turkish lira on their respective inheritance share. This exemption includes adopted children. If the deceased has no descendants and the surviving spouse is the sole heir, the exemption amount increases to 5,817,845 Turkish lira. For gratuitous transfers that occur during the transferor’s lifetime, an exemption of 66,935 Turkish lira applies.

Beyond these monetary thresholds, certain categories of assets are entirely excluded from the tax base regardless of their value. Household goods and personal belongings of the deceased are exempt from inheritance tax. Family heirlooms such as paintings, swords, and medals preserved for sentimental value are also excluded. Customary gifts given in accordance with tradition, including wedding presents and dowry items, are not subject to tax, although real estate transferred in this manner does not qualify for the exemption.

Additionally, retirement benefits and death gratuities paid to the surviving family members as a result of the death are exempt from the inheritance tax. Transfers to public institutions, charitable foundations recognized as serving the public interest, and certain social security organizations are also excluded from the scope of the tax.

Determining the Taxable Base

The taxable base for inheritance tax purposes is determined by calculating the total value of the assets included in the estate and subtracting allowable deductions. The valuation of assets follows the principles established in the Tax Procedure Law. Real estate is valued based on the property tax assessment value declared to the relevant municipality. Financial accounts and securities are valued at their balance or market value on the date of death. Commercial enterprises maintained on a balance sheet basis are valued according to the net equity reflected in the balance sheet prepared as of the date of death.

Certain debts and expenses may be deducted from the gross estate value to arrive at the net taxable base. In the case of inheritance, the documented debts of the deceased, including outstanding tax obligations, are deductible. Funeral expenses, costs of publishing legally required notices, and court fees related to the issuance of the certificate of inheritance are also deductible. For assets located abroad belonging to Turkish citizens, any inheritance tax paid in a foreign jurisdiction on those assets may be credited against the Turkish inheritance tax liability, preventing double taxation.

Filing Obligations and Deadlines

Heirs are required to file an inheritance tax return with the tax office at the location of the deceased’s last place of residence in Turkey. The filing deadline depends on where the death occurred and where the heirs are located. If both the death and the heirs’ residence are in Turkey, the return must be filed within four months of the date of death. If the death occurred in Turkey but the heirs reside abroad, the deadline extends to six months. If the death occurred abroad and the heirs are in Turkey, the deadline is also six months. If the death occurred abroad and the heirs are located in a third country other than Turkey, the filing period is eight months.

For gratuitous transfers made during the transferor’s lifetime, the return must be filed within one month of the date on which the recipient legally acquires the transferred asset. Turkish citizens residing abroad may file their returns through the Turkish consulate in their country of residence.

An inheritance tax return must be filed even if the value of the inherited share falls below the applicable exemption threshold. Failure to file within the prescribed period may result in tax loss penalties and late payment interest. The law provides an additional grace period of fifteen days following the expiration of the filing deadline, during which a late return may be submitted without incurring a tax loss penalty. If the return is still not filed after this grace period, a further fifteen-day extension may be granted upon notification to the taxpayer.

Payment Schedule and Tax Clearance

The assessed inheritance tax is payable in six equal installments over a period of three years. The installments fall due in May and November of each year, beginning in the year in which the return is filed. This installment arrangement is a statutory right and applies automatically without any additional application. No interest is charged on the installment payments as long as they are made on time. However, late payment of any installment results in the imposition of a default interest for each month of delay.

A critical practical consequence of the inheritance tax obligation is the requirement to obtain a tax clearance certificate from the tax office before any disposition of the inherited assets can take place. Without this certificate, the Land Registry will not process the transfer of real estate to the heirs’ names, banks will not release funds held in the deceased’s accounts, and vehicle registration authorities will not complete the re-registration of motor vehicles. The tax clearance certificate is issued only after the full amount of the assessed tax has been paid. In cases where immediate full payment is not possible, the heirs may provide collateral in the form of cash, a bank guarantee letter, or a mortgage on other real estate in order to proceed with certain transactions before the tax is fully settled.

Inheritance Tax Obligations for Foreign Nationals

Foreign nationals who inherit assets located in Turkey are subject to the same inheritance tax rules as Turkish citizens, to the extent that the inherited assets are situated within Turkish territory. This means that a foreign heir who inherits real estate, bank deposits, or other assets in Turkey must file an inheritance tax return with the competent Turkish tax office, pay the assessed tax according to the applicable progressive rates, and obtain a tax clearance certificate before the assets can be transferred.

The applicable tax office for foreign nationals is determined by the last place of residence of the deceased in Turkey. If the deceased had no residence in Turkey or if their last residence cannot be established, the return may be filed at the tax office in the jurisdiction where the inherited assets are located or where the heir resides. Taxes paid on the same assets in a foreign jurisdiction may be credited against the Turkish tax liability under the provisions of the law, provided that proper documentation is submitted.

Inheritance Lawyer in Istanbul – Attorney Ozan Soylu

Attorney Ozan Soylu is a practicing lawyer based in Istanbul, providing legal assistance to Turkish and foreign clients in inheritance and estate matters. His practice covers the preparation of inheritance tax returns, representation before tax authorities, estate planning, and the transfer of inherited real estate and financial assets in Turkey.

For all legal matters concerning Turkish law, you can reach out to Attorney Ozan Soylu. Legal consultancy and representation services are provided with a dedicated approach for foreign nationals. To submit your questions, contact us.

The post Inheritance Tax in Turkey: Rates, Exemptions, and Obligations first appeared on Ozan Soylu Law Office.

The legal foundation for wills in Turkey is found in the Turkish Civil Code No. 4721, specifically in Articles 502 through 544. These provisions regulate the capacity to make a will, the types of wills recognized by law, the formal requirements for each type, and the rules for revoking or amending a testamentary disposition. For foreign nationals, the Act on International Private and Procedural Law No. 5718 (MÖHUK) adds an additional layer of complexity by establishing conflict-of-laws rules that determine which country’s law governs the substance and form of the will.

Testamentary Capacity Under Turkish Law

The capacity to make a will is governed by Article 502 of the Turkish Civil Code. Under this provision, any person who has reached the age of fifteen and possesses the mental capacity to discern the nature and consequences of their actions may execute a valid will. Mental capacity, known as the power of discernment, requires that the testator understands the legal effects of the will and is acting voluntarily and without undue influence at the time the will is drafted.

Article 502 of the Turkish Civil Code: In order to make a will, the testator must have the capacity to discern and must have completed the age of fifteen.

For foreign nationals, however, the question of testamentary capacity is subject to an additional rule under Turkish private international law. Article 20, paragraph 5 of MÖHUK provides that the capacity to make a testamentary disposition is governed by the national law of the testator at the time the disposition is made. This means that a foreign national’s capacity to execute a will in Turkey is assessed according to the law of the country whose citizenship that person holds, rather than under Turkish law. For example, a French citizen who is seventeen years old would be considered to have testamentary capacity under both French law, which permits wills from the age of sixteen, and Turkish law, which sets the threshold at fifteen.

Types of Wills Recognized in Turkish Law

The Turkish Civil Code recognizes three types of wills, and no testamentary disposition made outside of these forms carries legal validity. These three types are the official will, the handwritten will, and the oral will. All three types carry equal legal weight, though they differ significantly in their formal requirements and the circumstances under which they may be executed.

The official will is the most secure and widely used form. It is prepared before a public official, who may be a notary public, a justice of the peace, or another official authorized by law, and requires the presence of two witnesses during the execution.

Article 532 of the Turkish Civil Code: An official will is drawn up by a public official with the participation of two witnesses. The public official may be a justice of the peace, a notary, or another official authorized by law for this purpose.

The testator communicates their wishes to the public official, who reduces them to writing. The testator then reads and signs the document, or if the testator is unable to read, the official reads the document aloud in the presence of the two witnesses. The witnesses then confirm in writing that the testator appeared to have the capacity to make the will and that the document reflects the testator’s freely expressed wishes. The witnesses are prohibited from being the testator’s spouse, descendants, ascendants, siblings, or the spouses of these individuals, as set out in Article 536 of the Turkish Civil Code.

For foreign nationals who do not speak Turkish, an official will can still be executed before a Turkish notary with the assistance of a sworn translator. The translator’s participation ensures that the testator’s wishes are accurately communicated and documented. The original document is retained by the notary, which provides a strong safeguard against loss, destruction, or tampering.

The Handwritten Will

The handwritten will offers a simpler alternative that does not require the involvement of a public official or witnesses. Under Article 538 of the Turkish Civil Code, a handwritten will must be written entirely by the testator’s own hand, from beginning to end, and must include the date of execution, specifying the year, month, and day, as well as the testator’s handwritten signature. Wills that are typed, printed, or written by another person do not qualify as valid handwritten wills and are subject to annulment.

Article 538 of the Turkish Civil Code: A handwritten will must be written from beginning to end by the testator’s own hand, must bear the date including year, month, and day, and must be signed by the testator.

The handwritten will is particularly relevant for foreign nationals because it can be written in any language. There is no requirement that the will be drafted in Turkish. A foreign national may execute a handwritten will in their native language, and this document will be recognized as valid in Turkey provided it meets the formal requirements of Article 538. The will may be deposited with a notary public, a justice of the peace, or another authorized official for safekeeping, though this step is not mandatory.

Despite its simplicity, the handwritten will carries certain risks. Because it is prepared without professional supervision, errors in form, such as an incomplete date, a missing signature, or the inclusion of text written by someone other than the testator, can render the entire document invalid. Courts apply the formal requirements strictly, and even minor deviations may result in an annulment action under Article 557 of the Turkish Civil Code.

The Oral Will

The oral will is an exceptional form of testamentary disposition that may be used only when the testator is unable to execute an official or handwritten will due to extraordinary circumstances such as imminent danger of death, interruption of communications, epidemic, or war. Under Article 539, the testator declares their last wishes to two witnesses, who are then tasked with recording those wishes in writing and submitting the document to a judge without delay.

Article 539 of the Turkish Civil Code: If the testator is unable to make an official or handwritten will due to extraordinary circumstances such as imminent danger of death, interruption of communications, illness, or war, the testator may make an oral will. The testator declares their last wishes to two witnesses and instructs them to record those wishes in writing or have them recorded.

The oral will is inherently temporary. If the extraordinary circumstances that necessitated it cease to exist, the oral will expires one month after conditions return to normal. Given its exceptional nature and limited duration, the oral will is rarely relevant for estate planning purposes but serves as a safety mechanism in emergency situations.

Applicable Law for Foreign Nationals

The question of which country’s law governs a will executed by a foreign national in Turkey is addressed by Article 20 of MÖHUK. The applicable law framework distinguishes between the substance, form, and capacity aspects of the testamentary disposition.

Regarding substance, inheritance is governed as a general rule by the national law of the deceased. However, for immovable property located in Turkey, Turkish law applies regardless of the nationality of the testator. This creates a split system in which different legal regimes may apply simultaneously to the same estate, depending on whether the assets in question are movable or immovable and where they are situated.

Article 20 of the Act on International Private and Procedural Law (MÖHUK): Inheritance is governed by the national law of the deceased. Turkish law applies to immovable property located in Turkey. The provisions relating to the grounds for the opening of the estate, the acquisition of inheritance, and the partition thereof are governed by the law of the country where the estate is located.

Regarding form, Turkey is a party to the 1961 Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions. Under this convention, a will is considered formally valid if it complies with the law of any one of several connecting factors, including the place where the will was executed, the testator’s habitual residence, the testator’s nationality at the time of execution or at the time of death, or, in the case of immovable property, the place where the property is situated. This liberal approach is designed to uphold the validity of wills wherever possible, reflecting the principle of favor testamenti.

As a practical consequence, a foreign national who executes a will in their home country in accordance with the laws of that country may rely on that will being recognized as formally valid in Turkey. Conversely, a will executed in Turkey before a Turkish notary will also be recognized, even if the testator is a foreign national, provided the Turkish formal requirements have been met.

Reserved Shares and Limitations on Testamentary Freedom

Turkish law does not grant the testator unlimited freedom to dispose of their estate. The Turkish Civil Code establishes reserved shares, known as saklı pay, for certain categories of legal heirs. These reserved shares represent a minimum portion of the estate that must be allocated to the surviving spouse, descendants, and parents of the deceased, regardless of the terms of the will. A will that encroaches upon these reserved shares may be challenged through a reduction action filed by the aggrieved heirs.

For foreign nationals with immovable property in Turkey, the reserved share rules under Turkish law apply directly, since Turkish law governs the inheritance of real estate located within the country. For movable assets, the reserved share rules of the testator’s national law typically apply. This dual structure means that foreign nationals with assets in multiple countries must carefully coordinate their testamentary planning to ensure that the will respects the reserved share requirements of each applicable legal system.

Probate and Execution of the Will

After the death of the testator, any will found among the deceased’s effects must be delivered to the competent magistrate court without delay. The court opens the will, notifies all known heirs and legatees, and issues a certified copy of the document to the relevant parties. If the will names an executor, that person assumes responsibility for administering the estate in accordance with the testator’s instructions, including the payment of debts, the distribution of specific bequests, and the partition of remaining assets among the heirs.

Foreign nationals whose wills were executed abroad must ensure that the document can be presented to the Turkish courts in proper form. This typically requires an apostille certification, a sworn Turkish translation, and in some cases, a separate recognition proceeding before the competent court in Turkey. The complexity of cross-border estate administration underscores the importance of professional legal guidance at the drafting stage, where the testator can take steps to simplify the eventual probate process.

Inheritance Lawyer in Istanbul – Attorney Ozan Soylu

Attorney Ozan Soylu is a practicing lawyer based in Istanbul, advising foreign nationals on the preparation of wills, testamentary planning, and inheritance matters under Turkish law. His practice covers the drafting of official and handwritten wills, coordination with notaries and translators, reserved share analysis, and estate administration involving assets located in Turkey.

For all legal matters concerning Turkish law, you can reach out to Attorney Ozan Soylu. Legal consultancy and representation services are provided with a dedicated approach for foreign nationals. To submit your questions, contact us.

The post Drafting a Will in Turkey: Legal Rules for Foreign Nationals first appeared on Ozan Soylu Law Office.

Under Turkish law, the estate of the deceased passes to the heirs automatically upon death. This principle, known as universal succession, means that the heirs acquire ownership of the estate as a whole, including all assets, rights, and obligations, at the moment of the owner’s passing. However, this automatic transfer operates at the level of legal entitlement. For the ownership of immovable property to be formally recognized in the land registry, the heirs must complete a registration process at the relevant Land Registry Directorate, which requires several administrative and tax-related steps.

Statutory Heirs Under the Turkish Civil Code

The Turkish Civil Code establishes a parentelic system for determining statutory heirs, organized into three classes of blood relatives, alongside the surviving spouse. The existence of heirs in a closer class excludes those in a more distant class from inheriting.

Article 495 of the Turkish Civil Code: The first-class heirs of the deceased are the descendants. Children inherit in equal shares. The descendants of a child who predeceased the owner take that child’s share by representation.

The first class consists of the deceased’s descendants, meaning children, grandchildren, and further issue. All children inherit in equal shares, and if a child has predeceased the property owner, that child’s own descendants step into the deceased child’s position and inherit the corresponding share. The second class comprises the deceased’s parents and their descendants, which includes the siblings, nephews, and nieces of the deceased. This class inherits only if no first-class heirs exist. The third class includes the grandparents of the deceased and their descendants, such as uncles, aunts, and cousins. Third-class heirs inherit only in the absence of heirs from both the first and second classes.

The surviving spouse holds a special position in Turkish inheritance law. Unlike the class-based heirs, the spouse inherits alongside whichever class of relatives is present. When the surviving spouse inherits together with first-class heirs, the spouse is entitled to one quarter of the estate. When inheriting alongside second-class heirs, the spouse receives one half. When inheriting with third-class heirs or their descendants, the surviving spouse is entitled to three quarters of the estate. If no statutory heirs from any class exist, the entire estate passes to the surviving spouse.

Article 499 of the Turkish Civil Code: The surviving spouse inherits one quarter of the estate when inheriting together with the descendants of the deceased, one half when inheriting together with the parents and their descendants, and three quarters when inheriting together with the grandparents and their descendants. If none of these heirs exist, the surviving spouse inherits the entire estate.

Adopted children are treated as blood relatives of the adopting parent for inheritance purposes and inherit on the same terms as biological children. The adopted child also retains inheritance rights in relation to their biological family.

Reserved Shares and Limitations on Testamentary Freedom

While Turkish law permits the deceased to dispose of their estate through a will or an inheritance contract, this freedom is not absolute. Certain statutory heirs are entitled to a reserved share, which the deceased cannot override through testamentary dispositions. The reserved share system is designed to protect the closest family members from being entirely disinherited.

Article 506 of the Turkish Civil Code: The reserved share of the descendants is one half of the statutory inheritance share. The reserved share of each parent is one quarter of their statutory share. The reserved share of the surviving spouse, when inheriting alongside descendants or parents, is the entirety of the statutory share; in other cases, it is three quarters of the statutory share.

If the deceased’s testamentary dispositions infringe upon the reserved shares of protected heirs, those heirs may file a reduction action before the court. This action seeks to reduce the excessive dispositions to the extent necessary to restore the reserved share. The right to bring a reduction action is subject to limitation periods, and the claim must be brought within one year of the date on which the heir learned of the infringement and, in any case, within ten years of the death of the estate owner.

Following a legislative amendment in 2007, siblings of the deceased were removed from the category of reserved-share heirs. This means that the deceased may freely exclude siblings from the estate through a will, without triggering any reserved share claim.

Wills and Inheritance Contracts

Turkish law recognizes three forms of wills: the official will, the handwritten will, and the oral will. The official will is prepared in the presence of a notary public or a judge and two witnesses. The handwritten will must be written entirely by hand by the testator, including the date and signature. The oral will is available only in exceptional circumstances, such as when the testator is in imminent danger of death or unable to use either of the other two forms.

An inheritance contract, by contrast, requires the participation of both the deceased and the person benefiting from the contract, and must be executed in the form of an official will. Unlike a unilateral will, an inheritance contract creates binding obligations on both parties and may include agreements to renounce inheritance rights in exchange for compensation.

The capacity to make a will under Turkish law requires the testator to have reached the age of fifteen and to possess the mental capacity to discern the consequences of their actions. Wills that fail to meet formal requirements or that were executed under duress, fraud, or mistake may be challenged through an annulment action filed by the affected heirs before the competent court.

The Property Transfer Process After Death

The formal transfer of immovable property to the heirs requires a registration procedure at the Land Registry Directorate. Although ownership passes to the heirs automatically upon death under the principle of universal succession, the heirs cannot dispose of the property, sell it, or mortgage it until the title deed is updated to reflect their names.

The first step in the process is obtaining a certificate of inheritance, known as a veraset ilamı or mirasçılık belgesi. This document identifies the legal heirs and their respective shares in the estate. It can be obtained from a notary public or, in cases involving disputes or complexity, from the Civil Court of Peace. For foreign nationals, certificates of inheritance issued by courts abroad must be validated by a Turkish court before they can be used in land registry proceedings.

Once the certificate of inheritance is in hand, the heirs must attend to the payment of inheritance and transfer tax. This tax is assessed by the relevant tax office based on the declared value of the inherited assets, and it must be paid or at least declared within four months of the death if the deceased resided in Turkey. Failure to file the inheritance tax declaration within the prescribed period may result in penalties. A clearance letter from the tax office confirming that the inheritance tax has been paid or declared is required for the land registry transfer.

The heirs must also obtain a certificate from the municipality confirming that the property has no outstanding property tax debts. For residential properties, a valid compulsory earthquake insurance policy must be presented. With all documents assembled, any one of the heirs may apply to the Land Registry Directorate to initiate the transfer. The application can be made online through the WebTapu system, followed by an in-person appointment at the relevant office. The land registry then registers the property in the names of all heirs under a co-ownership arrangement known as joint ownership, reflecting each heir’s share as indicated in the certificate of inheritance.

Inheritance Rights of Foreign Nationals

Foreign nationals may inherit property in Turkey, though their inheritance rights are subject to certain restrictions. The acquisition of property through inheritance is treated differently from a direct purchase under the Land Registry Law. Where a foreign heir inherits property that falls within a military prohibited zone or a security zone, or where the inherited property would cause the foreign heir to exceed the 30-hectare limit, the heir is required to liquidate the excess property and convert it into monetary value.

For estates involving a foreign element, such as when the deceased or the heirs hold a foreign nationality, the applicable law is determined under the Act on International Private and Procedural Law No. 5718. The rules governing the substance of inheritance, including the determination of heirs, their shares, and the validity of testamentary dispositions, are governed by the national law of the deceased at the time of death. This means that a foreign national who dies while owning property in Turkey may have their estate governed by the law of their home country, even though the property itself is located in Turkey. The Turkish courts are required to investigate and apply the relevant foreign law where applicable.

Disputes Among Heirs and Partition of the Estate

When the heirs are unable to agree on the division of the inherited property, any one of them may file a partition action before the Civil Court of Peace. This action seeks to dissolve the joint ownership arrangement and distribute the estate among the heirs in accordance with their respective shares. The court may order the physical division of the property where feasible, or order a judicial sale and distribution of the proceeds where division in kind is not possible.

Disputes among heirs may also arise in connection with claims of fraudulent transfers made by the deceased during their lifetime. Turkish law recognizes the action for annulment of simulated transactions, commonly referred to as the muris muvazaası claim, which allows heirs to challenge transfers made by the deceased to third parties with the intent of depriving the heirs of their inheritance rights. These claims are particularly common in cases involving the transfer of real estate to favored heirs or third parties at below-market prices.

Inheritance Lawyer in Istanbul – Attorney Ozan Soylu

Attorney Ozan Soylu is a practicing lawyer based in Istanbul, advising Turkish and foreign clients on inheritance law matters, including estate planning, title deed transfers after death, partition disputes, and the administration of estates involving cross-border elements. His practice covers the full range of inheritance proceedings before Turkish courts and land registry offices.

For all legal matters concerning Turkish law, you can reach out to Attorney Ozan Soylu. Legal consultancy and representation services are provided with a dedicated approach for foreign nationals. To submit your questions, contact us.

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