Foreigners Inheriting Property in Turkey

Today, Turkey has evolved beyond being just a tourist destination and has become a preferred country for many people from different nations who wish to live, invest, and settle. The number of foreigners purchasing property, opening bank accounts, establishing businesses, and even applying for citizenship in Turkey is increasing every year. These developments have not only enhanced economic and social interactions but have also made the private legal relations of foreigners in Turkey more complex. In particular, in the event of the death of individuals with ties to more than one country, matters such as which country's law will govern the estate and how the heirs will be involved in the process are gaining more importance. This situation naturally raises the question of how and to whom the assets left in Turkey by these individuals will be transferred after their death. The inheritance law issues that may arise when a foreign national dies either abroad or in Turkey, leaving assets in Turkey, require consideration of both national legislation and international private law rules.

In Article 1 of the Law No. 5718 on Private International Law and Procedural Law (MÖHUK), it is stated that:

“(1) This Act regulates the law applicable to private law transactions and relations that contain a foreign element, the international jurisdiction of the Turkish courts, and the recognition and enforcement of foreign judgments.

(2) Provisions of international conventions to which the Republic of Turkey is a signatory are reserved.”

This article lays down the general framework for the law applicable to private legal relations that contain a foreign element.

In Article 7 titled "Form of Legal Transactions" of the Law:

“(1) Legal transactions may be carried out pursuant to the form being in conformity with the provisions prescribed by substantial law in accordance with the laws of the place of their execution or by the law applicable to the substance of the said legal transaction.”

This regulation allows for the form conditions of legal transactions to be determined by either the lex loci actus (the law of the place where the act is performed) or by the substantive provisions of the law governing the merits of the transaction.

In Article 20 titled “Inheritance”:

“(1) The national law of the deceased shall govern inheritance. Turkish law shall apply to immovable property located in Turkey.

(2) Provisions relating to the reasons of opening, acquisition and distribution of succession shall be governed by the law of the state where the estate is located. (3) The State shall inherit estates situated in Turkey that do not have any inheritors.

(4) The form of a testamentary disposition is subject to the provision of Article 7. A testamentary disposition executed in compliance with the national law of the deceased shall also be valid.

(5) The legal competency to execute a testamentary disposition is governed by the national law of the executing person at the time of the execution.”

These provisions outline the fundamental principles applicable in inheritance law.

Movable and Immovable Property Distinction

The question of which country's law applies in inheritance matters involving a foreign element is addressed by Article 20 of the Law on Private International Law and Procedural Law (MÖHUK) as mentioned above. This article sets forth the basic rule that "inheritance is subject to the national law of the deceased." Within this framework, the national law of the deceased determines who the heirs are and the share of the inheritance they will receive. However, exceptions to this general rule are also provided in the same article. Specifically, the second sentence of the first paragraph clearly states that Turkish law applies to immovable property located within Turkey, regardless of the deceased's nationality. Therefore, while the deceased's national law applies as the general rule, the principle of lex rei sitae (law of the place where the property is located) is adopted for immovable property in Turkey, meaning Turkish law will apply to these assets. According to the law, while the law of the deceased’s country applies to movable assets (such as bank accounts, vehicles, and company shares), Turkish law applies to immovable property (e.g., houses, land, agricultural property) located within Turkey. This distinction is crucial when carrying out inheritance procedures, and it is advisable to request the issuance of separate inheritance certificates for movable and immovable property from the court.

It is important to emphasize that both the MÖHUK and the Turkish Civil Code grant exclusive jurisdiction to Turkish courts over immovable property. Therefore, an inheritance certificate obtained from a foreign country’s institution or court cannot be directly recognized for the transfer of immovable property in Turkey. For such documents to have legal effect in Turkey, the individuals must obtain a separate inheritance certificate from Turkish courts. However, inheritance certificates obtained from abroad can be presented as supporting evidence in Turkish court proceedings. The court will examine these documents and may form an opinion on the heirs and estate, but the final decision will be based on its discretion and in accordance with Turkish law.

Wills and Testamentary Dispositions

When inheritance proceedings are initiated in Turkey following the death of a foreign national, the validity of any will or other dispositions made abroad by the deceased is also a key consideration. In this regard, Articles 7 and 20 of MÖHUK should be considered together. According to the law, a will is considered valid in Turkey if it complies with the law of the country where it was made or the deceased’s national law. However, for such documents to have legal effect in Turkey, they may need to be authenticated with an apostille, accompanied by a notarized sworn translation, and, in some cases, may require recognition and enforcement through a Turkish court.

What is an Inheritance Certificate? Foreigners Obtaining an Inheritance Certificate For Inheriting Property in Turkey

A certificate of inheritance is an official document that shows who the heirs are and their shares of inheritance upon the death of a person. This document, which can be obtained from notaries for Turkish citizens, is subject to a different procedure for foreign nationals. According to Article 71/b-3 of Law No. 6217 on Amendments to Certain Laws for the Acceleration of Judicial Services, in cases where the issuance of a certificate of inheritance requires litigation, population records are not sufficient for the issuance of a certificate of inheritance, or if the certificate of inheritance is requested by foreigners, the certificate of inheritance cannot be issued by notaries. In this case, foreign nationals must apply to the civil court of peace in order to obtain a certificate of inheritance. When making a request from the court, it is necessary to include some documents in the appendix of the petition, to obtain an apostille for these documents, and to ensure that they are translated into Turkish. Generally, the documents required for the application are as follows:

• Death certificate of the deceased,

• A will issued abroad, if any,

• Foreign official documents showing the heirship relationship,

• A copy of the population registration certificate and a passport copy,

• Identity documents and address information of the heirs,

• A copy of the real estate title deed,

• A power of attorney (if to be followed up with a lawyer).

With the inheritance certificate obtained from the court, heirs may initiate the succession and subsequent transfer of movable assets (such as bank accounts) and immovable property (such as registered real estate) into their names. Applications must be made to the relevant land registry offices for immovable property and to institutions such as banks for movable property. However, during these transactions, inheritance and succession taxes, along with any fees or costs for processing at the land registry or other institutions, may need to be paid.

Competent and Authorized Court

According to Article 43 of the Law on Private International Law and Procedural Law, inheritance-related lawsuits should be filed at the court of the deceased’s last residence in Turkey. If the deceased had no residence in Turkey, the court where the assets included in the estate are located will have jurisdiction. In any case, the competent court is always the civil court of peace.

For foreigners inheriting property in Turkey can often be complex and challenging. Therefore, it is beneficial to follow the process with the assistance of a lawyer to ensure the procedures are managed correctly, completed quickly, and with minimal cost.