Short answer

Inheritance in Turkey for foreigners follows a split rule: Turkish real estate always passes under Turkish law, including its reserved shares, while other assets follow the deceased's national law (MÖHUK art. 20). A foreigner can make a will in Türkiye before a notary with two witnesses, or entirely by hand, and wills made abroad in a valid form are also recognised.

In this article
  1. Which law governs a foreigner's inheritance in Türkiye?
  2. Who inherits your Turkish property if there is no will?
  3. How can a foreigner make a will in Turkey?
  4. What must the heirs do after a death?
  5. Can foreign heirs keep inherited Turkish property?

Many holiday-home owners and retirees in Türkiye (Turkey) assume that the will they made at home covers everything. Inheritance in Turkey for foreigners, however, follows its own conflict rule: whatever your nationality, Turkish real estate passes under Turkish law. This decides who inherits, whether your will can be carried out as written and what your heirs must do in Türkiye after your death.

Which law governs a foreigner's inheritance in Türkiye?

MÖHUK art. 20 (Law No. 5718 on Private International and Procedural Law) sets the rule: succession is governed by the deceased's national law, but Turkish law applies to immovable property located in Türkiye. The opening of the succession, its acquisition and the division of the estate follow the law of the country where the estate is located, and an estate in Türkiye without heirs passes to the State.

In practice, for a German national owning a flat in Antalya and a Turkish bank account, the flat passes under Turkish succession law, while the bank balance is governed by German law as the national law, which a Turkish court applies of its own motion (MÖHUK art. 2). For German nationals, the 1929 Turkish-German estate agreement (Tereke Anlaşması), which takes precedence as an international treaty (MÖHUK art. 1/2), leads to the same split. Courts in other countries apply their own conflict rules, which may point elsewhere, for example to the law of the last habitual residence, as the EU Succession Regulation generally does. Wills in both countries should therefore be coordinated.

Who inherits your Turkish property if there is no will?

Turkish law distributes the estate by groups of relatives and gives certain heirs a reserved share (saklı pay) that a will cannot remove (Civil Code arts. 495–506):

Legal shares and reserved shares under Turkish law
HeirLegal share (no will)Reserved share
Children (grandchildren take a deceased child's place)Whole estate in equal parts; three quarters if a spouse survivesHalf of the legal share
Parents (only if there are no descendants)Whole estate; half if a spouse survivesA quarter of the legal share, for each parent
Surviving spouse1/4 with descendants, 1/2 with parents' group, 3/4 with grandparents' group, otherwise allFull legal share next to descendants or parents; otherwise three quarters
SiblingsInherit through the parents' groupNone (abolished in 2007)

You can freely dispose only of the part of the estate outside the reserved shares (art. 505). If a will leaves your Turkish house entirely to a partner or friend, reserved heirs may ask a court to reduce that gift (tenkis davası, art. 560). An unmarried partner is not a legal heir under Turkish law and can benefit only through a will, within the freely disposable part.

How can a foreigner make a will in Turkey?

Turkish law recognises three forms of will (art. 531):

  • Official will (resmi vasiyetname): prepared by a notary or civil judge of peace with two witnesses (art. 532). If you do not speak Turkish, a sworn interpreter must be present (Notaries Law art. 74), and the official keeps the original (art. 537).
  • Handwritten will (el yazılı vasiyetname): written entirely in your own hand from start to finish, with the year, month and day, and signed (art. 538). You may deposit it, open or sealed, with a notary.
  • Oral will: possible only in extraordinary situations such as imminent danger of death, before two witnesses (art. 539).

A will made abroad is valid in form if it complies with the law of the place where it was made or of the law governing the succession, and wills made in the form required by the deceased's national law are also valid (MÖHUK arts. 7 and 20/4). Türkiye has also been a party to the 1961 Hague Convention on the form of testamentary dispositions since 22.10.1983. Capacity to make a will is judged under your national law at the time of making it (art. 20/5). If you keep wills in two countries, state which assets each covers, so that a later will does not unintentionally revoke an earlier one.

What must the heirs do after a death?

Settling a foreigner's estate in Türkiye

  1. Document the death

    Obtain the death certificate; if the death occurred abroad, have it apostilled and translated into Turkish.

  2. Deliver any will

    Anyone holding a will must hand it to the civil judge of peace (sulh hukuk hakimi) without delay; the judge opens it within one month of delivery and informs the heirs (Civil Code arts. 595–596).

  3. Obtain a certificate of inheritance

    Notaries cannot issue a certificate of inheritance requested by foreigners (Notaries Law art. 71/B), so foreign heirs apply to the civil court of peace (sulh hukuk mahkemesi) under Civil Code art. 598.

  4. Get tax numbers and file the tax return

    Each heir needs a Turkish tax number. Property located in Türkiye is subject to inheritance and transfer tax (veraset ve intikal vergisi) regardless of nationality (Law No. 7338 art. 1). Heirs abroad can file with a Turkish consulate (art. 8).

  5. Register the property

    Apply to the land registry office (tapu müdürlüğü) to register the property in the heirs' names. Registration does not wait for the tax assessment, but the property cannot be sold or encumbered until the tax on it is fully paid or security is given (art. 19).

Inheritance tax return deadlines (Law No. 7338 art. 9)
Where the death occurredWhere the heirs areDeadline after the date of death
TürkiyeIn Türkiye4 months
TürkiyeAbroad6 months
AbroadIn Türkiye6 months
AbroadIn the same country as the deceased4 months
AbroadIn another foreign country8 months

Can foreign heirs keep inherited Turkish property?

Usually yes, but Land Registry Law art. 35 limits foreign ownership: foreign individuals may acquire property if they are nationals of countries designated by the President, within area limits (in total no more than 10 per cent of a district's private land and 30 hectares per person nationwide) and outside military and security zones. If inherited property falls outside these limits, the heir must sell it within a period of up to one year set by the Ministry of Finance; otherwise it is liquidated and the proceeds are paid to the heir.

Before relying on a plan, check with the land registry whether the heirs' nationality and the property's location raise any restriction. More on succession issues is available on our inheritance law page. Since cross-border estates depend on both countries' rules, individual legal advice is recommended before you draft or change a will.

Frequently asked questions

Does Turkish law apply to my house in Turkey if I am a foreigner?

Yes. Under MÖHUK art. 20, immovable property located in Türkiye is inherited under Turkish law, whatever your nationality. Your other assets, such as bank accounts or cars, follow your national law. As a result, Turkish rules on legal heirs and reserved shares apply to your Turkish property even if your home country's law would allow something different.

Is a will made in my home country valid in Turkey?

It can be. A will is valid in form in Türkiye if it follows the form of the place where it was made, of the law governing the succession or of your national law (MÖHUK arts. 7 and 20/4). However, for Turkish real estate its content is measured against Turkish law, so gifts that breach reserved shares can be reduced by a court.

Can I leave my Turkish property to anyone I want?

Only within the freely disposable part. Turkish law protects the reserved shares of descendants, parents and the surviving spouse (Civil Code art. 506). If your will goes beyond the free part, these heirs can file a reduction action. If none of these relatives survive you, you can dispose of the whole estate (art. 505).

How do foreign heirs get a certificate of inheritance in Turkey?

Foreign heirs apply to the civil court of peace (sulh hukuk mahkemesi), because notaries cannot issue a certificate of inheritance when foreigners request it (Notaries Law art. 71/B). The application can be made through a lawyer with a power of attorney. The court usually needs the death certificate, civil status records showing the heirs, any will, and apostilled, translated foreign documents.

Do foreign heirs pay inheritance tax in Turkey?

Yes, for property located in Türkiye, regardless of nationality (Law No. 7338 art. 1). Heirs file a return within four, six or eight months of the death, depending on where the death occurred and where they live, and may file at a Turkish consulate. For 2026, each child's or spouse's share is exempt up to TRY 2,907,136; the amount is updated yearly.

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