Who this page is for
Turkish succession touches far more foreigners than people expect. You do not need to live in Türkiye, or even to have visited recently, for Turkish inheritance rules to reach you. They apply because of where the assets sit, or who the deceased was.
This page is written for several kinds of reader:
- Foreigners who own assets in Türkiye — a holiday apartment in Antalya, an Istanbul flat, a bank account or a company share — who want to know what happens to those assets on death and how to plan ahead.
- Foreign heirs of someone who owned Turkish assets — for example the children of a parent who bought property on the coast, or a surviving spouse needing to move a jointly used home into their own name.
- Heirs of a Turkish citizen living abroad, where part of the estate (and the forced-share rules) sit in Türkiye.
- People who suspect they have been cut out, where property was quietly transferred before death to defeat the heirs, or a sale looks like a disguised gift.
- Co-heirs in deadlock, where several people inherited one property together and cannot agree what to do with it.
Because of that rule, an English, German, American or Gulf will cannot simply override Turkish forced-share and registration rules for a Turkish apartment. That surprises many families, and it is exactly where early advice saves cost and conflict later. If you also need to deal with the underlying property transfer, see our Turkish real estate lawyer page.
The legal framework: which laws govern Turkish succession
Two statutes do most of the work, and it helps to know what each one does.
The Turkish Civil Code No. 4721 (TMK)
The Turkish Civil Code (Türk Medeni Kanunu, TMK) contains the substantive law of inheritance: who the heirs are, in what order and shares they inherit, what a reserved (forced) share is, how a will or inheritance contract is made and challenged, how heirs accept or reject an estate, and how co-owned inherited property is divided. When we talk about statutory heirs, forced shares or rejection of inheritance, we are working inside the TMK.
Private International Law No. 5718 (MÖHUK)
The Code on Private International Law and International Civil Procedure (MÖHUK) answers a different question: which country's law applies when there is a foreign element. This is the cross-border engine, and its core succession rule (MÖHUK art. 20) splits the estate.
MÖHUK also governs how a foreign will, grant of probate or succession order can be recognised and enforced in Türkiye (the tenfiz / tanıma process under MÖHUK art. 50 et seq.), and which courts have jurisdiction. The practical upshot: one death can engage two legal systems at once, which is why coordinated advice on both sides matters.
Who inherits: statutory heirs and the degrees of succession
When there is no valid will, Turkish law itself appoints the heirs through a system of degrees (zümre). Think of concentric circles radiating out from the deceased: a nearer circle, if anyone is in it, excludes the more distant ones.
The three degrees
- First degree — descendants. The deceased's children, and through them grandchildren and further descendants. Children inherit in equal shares; if a child has died, that child's own children step into their place (representation).
- Second degree — parents and their descendants. If there are no descendants, the estate passes to the deceased's mother and father, and through them to the deceased's siblings, nieces and nephews.
- Third degree — grandparents and their descendants. With no descendants and no second-degree heirs, the estate moves out to the grandparents and their line (aunts, uncles, cousins).
If no heir exists in any degree but there is a surviving spouse, the spouse takes the whole estate. If there is no heir at all, the estate ultimately passes to the State.
The surviving spouse's share
The surviving spouse is a special case under the TMK (art. 499): the spouse always inherits, but the size of the share depends on who else is inheriting alongside them.
| Spouse inherits alongside… | Spouse's share | Remainder to that group |
|---|---|---|
| Children / descendants (1st degree) | 1/4 | 3/4 |
| Parents' line (2nd degree) | 1/2 | 1/2 |
| Grandparents' line (3rd degree) | 3/4 | 1/4 |
| No heir in any degree | The whole estate | — |
Adopted children, children born outside marriage, prior relationships
Legally adopted children inherit from the adopter as descendants. A child whose legal parentage is established inherits regardless of whether the parents were married. Children from a previous marriage of the deceased inherit equally with children of a later marriage. These points frequently arise in international families and are worth confirming early.
The surviving spouse's matrimonial-property claim
One step trips up almost every foreign family: in Türkiye, the spouse's matrimonial-property claim is not part of the inheritance — it is settled first, and only then is the rest divided as the estate.
The default marital regime since 2002 is participation in acquired property (edinilmiş mallara katılma). In broad terms, assets acquired during the marriage are shared between the spouses, so on death the surviving spouse can claim roughly half of the value of those acquired assets (the katılma alacağı) before the estate even forms. The spouse then also inherits a share of what remains, under the table above.
Reserved (forced) shares and the disposable portion
Turkish law does not give a person complete freedom to leave their estate to whomever they like. Certain close relatives are protected by a reserved share (saklı pay) — a minimum slice that a will or lifetime gift cannot lawfully take from them. What is left after the reserved shares is the disposable portion (tasarruf edilebilir kısım), which the deceased may freely give away.
Who is protected
The reserved share is a fraction of that heir's statutory inheritance share — a share of a share — not a flat slice of the whole estate.
What this means in practice
- A foreigner cannot simply will their Antalya apartment to one child and disinherit the others; the omitted children keep their reserved share.
- A surviving spouse cannot be written out of the estate beyond the disposable portion.
- If a will or a gift eats into someone's reserved share, that heir can bring an action to reduce (tenkis davası) to claw back the shortfall.
Disinheritance (ıskat) of a reserved heir is possible only on narrow statutory grounds (TMK arts. 510–512) and must be set out expressly, with reasons, in a valid testamentary document. It is hard to achieve and easy to get wrong, so it should never be attempted without advice.
The certificate of inheritance (mirasçılık / veraset belgesi)
Before heirs can deal with Turkish assets — sell or transfer property, close a bank account, transfer shares — they almost always need a certificate of inheritance, known as mirasçılık belgesi or veraset ilamı (TMK art. 598). This official document states who the legal heirs are and what fraction of the estate each one holds. It is the master key to the whole process.
Where it comes from
The certificate can be issued in one of two ways:
- By a Turkish notary (noter), in straightforward cases where heirship is established directly from the population records.
- By the Civil Court of Peace (Sulh Hukuk Mahkemesi), where the case is more complex — and crucially, in most cases involving foreign heirs, because foreigners do not appear in the Turkish population registry (MERNİS) and proof of family relationships must be brought from abroad.
Why foreigners usually need the court route
A notary works from Turkish civil-registry data. When the deceased or the heirs are foreign, that data does not exist in the Turkish system.
So the relationships — marriage, parentage, who survives — must be proven with foreign documents (birth, marriage and death certificates). These generally need to be apostilled (or consularly legalised) and sworn-translated into Turkish. The court then issues the certificate on that evidence. We routinely assemble and present this documentation so a foreign family does not have to navigate it alone.
Acting from abroad
Heirs do not need to fly to Türkiye to obtain the certificate or handle the estate. A properly drafted power of attorney (vekâletname) — executed at a Turkish consulate or before a foreign notary and apostilled — lets us act for you throughout.
Accepting or rejecting an estate, and what happens to debts
In Türkiye, heirs inherit not only the assets but also the debts of the deceased. On death the estate passes automatically (ipso jure) to the heirs, who in principle become personally liable for the deceased's debts. That makes the decision to accept or reject genuinely important — and time-sensitive.
Rejection of inheritance (reddi miras)
An heir who does not want the estate — typically because it is, or may be, insolvent — can renounce it (reddi miras) by declaring rejection to the Civil Court of Peace.
Foreign heirs often hear of a Turkish death late. The moment you do, the clock and your options need checking immediately. Quietly using estate assets, or simply letting the deadline pass, can fix you with liability. Talk to us before you do anything with the estate.
Presumed (deemed) rejection
If the deceased's insolvency was open and obvious at the time of death, the law treats the inheritance as rejected automatically, without a formal declaration (TMK art. 605/2). Whether that presumption applies is a legal question, not something to assume, so it should be confirmed.
Official inventory and official liquidation
Where heirs are unsure whether an estate is solvent, two protective tools exist:
- Official inventory (defter tutma, TMK art. 619 et seq.) — a court-supervised list of the estate's assets and liabilities, so heirs can decide on a fully informed basis.
- Official liquidation (resmî tasfiye, TMK art. 632 et seq.) — the estate's debts are paid out of the estate itself, and the heirs are shielded from personal liability for any shortfall.
For an indebted Turkish estate, this can be far safer than outright acceptance. Recovery of debts the deceased was owed is a separate exercise — see debt collection & enforcement.
Inheritance and transfer tax in Türkiye
Türkiye levies an inheritance and gift tax (veraset ve intikal vergisi) on what heirs receive. Foreign heirs are not exempt, but in international terms the regime is relatively moderate.
How it works
- The tax is progressive, charged at tiered rates on the value of each heir's share. Inheritance (on death) is taxed at roughly 1%–10%; lifetime gifts at roughly 1%–30% — though transfers to a spouse, children or parents are taxed at half the gift rate.
- There is a tax-free allowance per heir, revised every year, so part of each inheritance passes free of tax.
- The tax, once assessed, is normally paid in six equal instalments over three years, each May and November (VİVK art. 19) — a meaningful cash-flow advantage.
Practical consequences for foreigners
Two points catch people out. First, the title deed (tapu) of inherited real estate generally cannot be transferred into the heirs' names until the inheritance-tax position is cleared (a borcu yoktur / ilişik kesme certificate from the tax office) — so the tax step gates the property transfer.
Second, your home country may also tax the same inheritance; whether you get relief depends on the rules there and any double-tax treatment. We coordinate the Turkish side and flag where you should take home-country tax advice in parallel.
Cross-border succession: foreign wills, foreign heirs, Turkish assets
This is the heart of what makes a foreigner's Turkish inheritance different from a purely domestic one, and it is governed by MÖHUK No. 5718.
The split: immovables vs movables
As noted above, MÖHUK art. 20 splits the estate. The cleanest way to see it is asset by asset:
| Asset | Governing law |
|---|---|
| Apartment / house / land in Türkiye | Turkish law (incl. forced-share rules) |
| Turkish bank account, shares, movables | Deceased's national law |
| Foreign (home-country) bank account, property abroad | That country's law |
So a British national who dies owning a Bodrum villa and a London bank account may find the villa governed by Turkish law and the account by English law.
Does my foreign will work in Türkiye?
A will validly made abroad is not automatically ignored — but it cannot override Turkish law where Turkish law governs. In practice:
- A foreign will's form may be accepted if it satisfies the formal rules of a connected legal system, but its substance yields to Turkish forced-share rules for Turkish immovables.
- To be acted on in Türkiye, a foreign will or grant of probate usually needs a recognition / enforcement (tenfiz) process before the Turkish courts (MÖHUK art. 50 et seq.), with apostilled and sworn-translated documents.
- Leaving your Turkish apartment "to my spouse alone" in an English will does not defeat your children's reserved share in that apartment.
Should I make a separate Turkish will?
For many foreigners who own Turkish property, a local will dealing specifically with the Turkish assets — drafted to be valid in Turkish form and consistent with forced-share rules — avoids delay, translation battles and recognition proceedings later. It must be coordinated with your home-country will so the two do not contradict each other. We draft and align both sides of that picture.
Inherited company shares in a Turkish business
Not every estate is property and bank accounts. Foreign families increasingly inherit a stake in a Turkish company — a share in a limited liability company (limited şirket) or joint-stock company (anonim şirket) the deceased founded or invested in.
The share passes to the heirs like any other movable asset, but turning that into a registered, usable holding takes specific steps:
- Establishing heirship via the certificate of inheritance, then recording the transfer in the company's share ledger and, where required, the trade registry (Ticaret Sicili).
- Checking the articles of association and any shareholders' agreement, which may restrict transfers, give other shareholders pre-emption rights, or condition an heir's admission.
- Deciding whether heirs want to keep, sell or exit the holding — and, where several heirs inherit one stake, how they will exercise the rights attached to it together.
We coordinate this with our corporate team. For the underlying transactional work, see corporate & M&A and company formation.
Inheritance disputes: collusive transfers and recovery actions
Not every estate is straightforward. A recurring problem — and one foreign heirs are especially exposed to, because they are far away — is that property is moved out of the estate before death to defeat the heirs who would otherwise inherit it.
Disguised gifts to defeat heirs (muris muvazaası)
A classic Turkish scenario: a parent transfers an apartment to one favoured child (or a third party) by a sham "sale" that is really a gift, specifically to keep it away from the other heirs and their reserved shares. Turkish case law — built on the Court of Cassation's unifying decision of 1 April 1974 — treats this as muris muvazaası (collusive simulation by the deceased), and an aggrieved heir can sue to have the transfer declared void and the property returned to the estate. Tell-tale signs: a "sale" with no real price paid, a price far below value, or a transfer to someone with no genuine means to buy.
Action to reduce (tenkis davası)
Where a genuine gift or testamentary disposition has nonetheless eaten into a reserved share, the protected heir's remedy is the action to reduce (tenkis), which scales the disposition back only so far as it trespasses on the reserved share. This differs from muvazaa: tenkis accepts the transfer was real but corrects the over-reach, whereas muvazaa attacks the transfer as a sham.
Other estate disputes we handle
- Challenges to the validity of a will (capacity, undue influence, defective form).
- Claims that a certificate of inheritance is wrong and should be cancelled or corrected.
- Recovery of estate assets or rents collected by one heir to the exclusion of others.
- Hidden or undeclared estate assets, including funds moved abroad.
Where a dispute crosses into wider family or matrimonial questions, our divorce & family law team works alongside the inheritance file.
Key inheritance deadlines at a glance
Turkish inheritance turns on a handful of deadlines that are easy to miss from abroad. Some are strict; one, usefully, has none. This is the single table to bookmark.
| Action | Deadline | Provision |
|---|---|---|
| Reject the inheritance (reddi miras) | 3 months from learning of the death & heir status | TMK art. 606 |
| Action to reduce (tenkis davası) | 1 year from learning of the infringement; 10 years outer limit | TMK art. 571 |
| Disguised-gift action (muris muvazaası) | No time limit | 1974 unifying decision |
| Inheritance-tax payment | 6 instalments over 3 years (each May & November) | VİVK art. 19 |
Dividing jointly inherited property (izale-i şuyu)
When several heirs inherit one asset — most often a single apartment or plot of land — they hold it together in undivided co-ownership. Each owns a share of the whole, but no one owns a specific part, and in principle every co-owner must agree before the property can be sold, mortgaged or fundamentally changed. With heirs scattered across countries and not on speaking terms, this is a recipe for paralysis.
The deadlock-breaker
Turkish law provides a way out: the action for dissolution of co-ownership (izale-i şuyu / ortaklığın giderilmesi, TMK art. 642). Any co-owner can ask the Civil Court of Peace to end the joint ownership, in one of two ways:
- Division in kind, where the property can be physically split into comparable parts (rare for a single flat, more feasible for large land).
- Sale by public auction, where the property is sold and the net proceeds are distributed to the co-owners in proportion to their shares — the usual outcome for an indivisible apartment.
What foreign co-heirs should know
- You cannot be forced to keep co-owning indefinitely — but equally, a single uncooperative co-heir cannot block a sale forever, because any one of you can start the action.
- An auction sale often realises less than a negotiated private sale, so a negotiated buy-out or agreed sale among the heirs is frequently the better commercial result, with the court action held in reserve as leverage.
- The whole process can be run for you under a power of attorney, without your needing to attend in Türkiye.
We advise on whether to negotiate or litigate, and we run the partition action where agreement proves impossible.
A worked example: a foreign family's Turkish estate
To bring the rules together, here is a realistic scenario (illustrative, not a promise of any particular outcome).
A British father dies. He was married, with two adult children, and owned a holiday apartment in Antalya, a Turkish bank account, and assets in the UK. He left an English will leaving "everything to my wife".
How Turkish law treats it
| Asset | Governed by | Effect |
|---|---|---|
| Antalya apartment | Turkish law (immovable in Türkiye) | Wife & two children are heirs; the children's reserved share survives the English will |
| Turkish bank account | English (national) law — movable | May follow the English will more closely |
| UK assets | English law | Distributed under the English estate |
On the apartment, the wife's inheritance share alongside first-degree descendants is 1/4, with the children taking the rest between them — and that is before any matrimonial-property claim she settles first.
What the family actually has to do
- Obtain a certificate of inheritance from the Turkish Civil Court of Peace, proving the family relationships with apostilled, sworn-translated UK certificates.
- Check the estate for debts and confirm whether to accept (the three-month rejection window is considered).
- File and clear the inheritance tax, using the per-heir allowance and instalment option.
- Transfer the apartment's title deed into the heirs' names at the Land Registry.
- Decide what to do with the now jointly owned flat — sell, buy each other out, or, failing agreement, bring an izale-i şuyu action.
Throughout, the family stays in their home country and we act under a power of attorney, reporting in English. That is the typical shape of a foreigner's Turkish inheritance file.
How Lexin Legal handles your inheritance matter
We act for foreign families and individuals at every stage of a Turkish succession — from quiet estate planning, through obtaining the certificate and transferring assets, to fighting a contested estate in court. What we offer is a single English-speaking point of contact who carries the whole file.
What you can expect from us
- Plain-English advice on exactly where you stand: who the heirs are, what the shares are, what the tax will be, and the realistic timeline.
- Acting under power of attorney so you generally do not need to travel to Türkiye.
- Document handling — we tell you precisely which foreign certificates to obtain, and we manage apostille, sworn translation and filing at the Turkish end.
- End-to-end execution — certificate of inheritance, tax clearance, title-deed transfer at the Land Registry, bank and company-share transfers, and partition or recovery litigation where needed.
- A transparent fixed fee agreed up front for defined work, so you are not surprised by the bill.
We will not promise a particular result — no honest lawyer can, and Turkish bar rules rightly forbid it. What we offer is a clear-eyed assessment and diligent, communicative handling of your matter. To start, contact us with a short summary of the assets, who has died (or your own planning aim), and the family situation, and we will tell you what is involved and what it will cost.
How we handle your file
Initial assessment
You send us a short summary — what assets are in Türkiye, who has died (or your planning goal), and the family situation. We tell you in plain English who the heirs are, the likely shares, the tax outlook and the realistic timeline, with a fixed fee for the defined work.
Power of attorney
We prepare a tailored power of attorney authorising us to act on the inheritance, tax, land registry and court steps. You sign it at a Turkish consulate or before a local notary with apostille, so you generally need not travel to Türkiye.
Documents and certificate of inheritance
We tell you exactly which foreign certificates (birth, marriage, death) to obtain, manage apostille and sworn translation, and secure the certificate of inheritance from the notary or the Civil Court of Peace.
Debts, acceptance and tax
We check the estate for liabilities, advise on accepting, rejecting (reddi miras) or seeking official liquidation within the deadlines, then prepare and clear the inheritance-tax declaration using the per-heir allowance and instalment options.
Asset transfer
We transfer the title deed of inherited real estate into the heirs' names at the Land Registry, and arrange transfer of bank accounts, shares and other movable assets.
Division or dispute resolution
Where heirs co-own a property, we negotiate a sale or buy-out, or bring an izale-i şuyu partition action. Where the estate has been undermined, we pursue muris muvazaası or tenkis claims to recover what is owed to you.
Reporting and close
We report to you in English at each milestone, confirm the final position, and close the file once your assets are secured or your claim resolved.
Turkish inheritance FAQ
Can a foreigner inherit property in Türkiye?
Yes. Foreigners can inherit Turkish real estate and other assets on broadly the same basis as Turkish citizens, subject to the general reciprocity and restricted/military-zone rules that apply to foreign property ownership (Tapu Kanunu arts. 35–36). In practice the main extra steps for a foreign heir are proving the family relationship with apostilled, sworn-translated foreign documents and obtaining the certificate of inheritance through the Civil Court of Peace.
Does my English, German or American will control my Turkish apartment?
Not fully. Real estate located in Türkiye is governed by Turkish law regardless of your nationality or where your will was made (MÖHUK art. 20), so Turkish forced-share rules apply to it. A clause leaving everything to one person cannot lawfully strip your children or spouse of their reserved share in a Turkish property.
What is a reserved (forced) share?
It is a minimum portion of the estate the law guarantees to certain close heirs — principally your children and your surviving spouse, and each parent in limited cases (TMK art. 506) — which a will or lifetime gift cannot take away. Anything left after the reserved shares is the disposable portion, which you may freely give to whomever you choose. Siblings have not been reserved heirs since 2007.
What is a certificate of inheritance and do I need one?
The certificate of inheritance (mirasçılık or veraset belgesi, TMK art. 598) is the official document stating who the legal heirs are and each one's share. You almost always need it before you can transfer property, close bank accounts or deal with the estate. Foreign heirs usually obtain it from the Civil Court of Peace rather than a notary, because they are not in the Turkish population registry (MERNİS).
Do I have to come to Türkiye to deal with an inheritance?
Usually not. A properly drafted power of attorney, signed at a Turkish consulate or before a local notary and apostilled, lets us handle the certificate, tax, land registry and any litigation on your behalf. The POA must specifically authorise inheritance, tax and court acts. Most of our foreign clients complete the entire process without travelling to Türkiye.
Am I liable for the deceased's debts?
Potentially yes. In Türkiye heirs inherit debts as well as assets and can become personally liable for them. If the estate may be insolvent you can renounce the inheritance (reddi miras) at the Civil Court of Peace, generally within three months of learning of the death (TMK art. 606), or seek an official inventory or official liquidation (resmî tasfiye) to protect yourself.
What is reddi miras and what is the deadline?
Reddi miras is the formal rejection of an inheritance, declared to the Civil Court of Peace, used mainly where an estate is or may be in debt. The deadline is three months from when you learn of the death and your status as heir (TMK art. 606) — a strict forfeiture period that does not pause. Miss it, and the inheritance is treated as accepted along with its debts. Where the deceased was clearly insolvent at death, the estate may be deemed rejected automatically (TMK art. 605/2).
How much is inheritance tax in Türkiye?
Türkiye charges a progressive inheritance and gift tax. Inheritance (on death) is taxed at roughly 1%–10%; lifetime gifts at roughly 1%–30%, but gifts to a spouse, children or parents are taxed at half the gift rate. There is a tax-free allowance per heir — for 2026 reported at about 2,907,136 TL per descendant or surviving spouse — and the tax is normally paid in six instalments over three years, each May and November (VİVK art. 19). These figures change annually and must be confirmed for the year of death.
How long does the whole process take?
It varies with the complexity of the estate and how quickly foreign documents can be gathered and legalised. A straightforward, uncontested estate is often measured in a few months once the documents are in hand; a contested estate involving litigation, or a partition auction, can take considerably longer. We give you an indicative timeline for your specific file at the outset.
Several of us inherited one apartment and we can't agree what to do. What now?
Co-heirs hold inherited property in undivided co-ownership, and in principle all must agree to sell. If you reach deadlock, any one co-owner can bring an action for dissolution of co-ownership (izale-i şuyu, TMK art. 642), after which the Civil Court of Peace ends the joint ownership, usually by selling the property at auction and distributing the proceeds by share. In practice a negotiated sale or buy-out is often better value, with the court action as leverage.
My parent transferred property before death so I'd inherit nothing. Can I challenge it?
Possibly. Where a deceased disguised a gift as a sham sale to defeat the heirs, Turkish law (muris muvazaası, based on the 1974 unifying decision) lets an aggrieved heir sue to void the transfer and return the property to the estate — and that action is not subject to any time limit. Where a genuine gift simply ate into your reserved share, the remedy is an action to reduce (tenkis), which must be brought within one year of learning of it and ten years at most (TMK art. 571). Identify which claim fits your facts early.
Does my spouse get more than the inheritance share suggests?
Often, yes. The surviving spouse's matrimonial-property claim (typically half of assets acquired during the marriage, under the participation-in-acquired-property regime) is settled before the estate forms, and the spouse then inherits a share of what remains on top of that. Looking only at the inheritance fraction (such as 1/4 alongside children) understates what a widow or widower is actually owed.
Should I make a separate Turkish will for my Turkish property?
For many foreigners who own Turkish real estate, a local will dealing specifically with the Turkish assets — valid in Turkish form and consistent with forced-share rules — avoids later delay, translation and recognition proceedings. It must be coordinated with your home-country will so the two do not conflict, which is something we draft and align together.
Will a foreign grant of probate be accepted in Türkiye?
A foreign will or grant of probate is not automatically effective in Türkiye; to be acted on it generally has to go through a recognition or enforcement (tenfiz) process before the Turkish courts under MÖHUK art. 50 et seq., with apostilled and sworn-translated documents. Even once recognised, it cannot override Turkish law where Turkish law governs, such as forced shares in Turkish real estate.
What does Lexin Legal charge for an inheritance matter?
We work on a transparent fixed fee agreed up front for the defined scope of work, so you know the cost before we start. Because estates differ widely — a simple transfer versus contested litigation — we quote after the initial assessment of your specific situation.
