Fundamentals of Turkish Inheritance Law: A Guide

Oct 16, 2023

6 min read

Updated: 4 days ago

Turkish inheritance law, called "Miras", is part of the Turkish Civil Code. It makes sure a person's belongings are passed fairly to their legal heirs after death. Those belongings include real estate and other immovable property, bank accounts and vehicles.

Understanding how Turkish inheritance law works helps families avoid problems and keeps the process smooth. If you need advice on your own situation, speak to a Turkish inheritance lawyer.

What is inheritance in Turkey?

Inheritance means everything a person owns when they die. That includes money, property and even debts. Under Turkish law, heirs have the right to accept or refuse the inheritance. If they accept, the law decides how to divide it based on set rules. This process helps make sure everyone gets their rightful share.

Who can inherit according to Turkish law?

Turkish inheritance law says clearly who receives what when someone dies. The order works like this:

The surviving spouse and the descendants of the deceased (the children) are the first to inherit.
If there are no children, the inheritance goes to the parents. If a parent has died, that parent's descendants (the deceased's brothers and sisters, then their children) take their place.
If none of these relatives are alive, it passes to the grandparents and their children. If there are no heirs at all, the estate passes to the State.

This system is designed so that close family members are looked after first.

Inheritance for Turkish citizens

When a Turkish citizen dies, the process starts automatically. A "Death Notification" goes to government offices, such as the civil registry and the courts. After this, the heirs can apply for a Certificate of Inheritance from the court or from a notary public.

The certificate confirms who the heirs are. It also lists the deceased person's belongings, including real estate and immovable property. Once any inheritance tax due in Turkey has been paid, the estate can be divided among the heirs.

Inheritance for foreign nationals in Turkey

If a person from another country dies in Turkey, the process is almost the same as for Turkish citizens. But heirs need to provide extra documents:

a Certificate of Right to Inheritance from their home country
a marriage registration document, if the deceased was married

After these documents are submitted and the tax is paid, the property and assets can be shared out. A death certificate is also normally needed. If you are a UK family with an estate in Turkey, see our guide to Turkish inheritance law for UK families.

How is an inheritance divided in Turkey?

If the deceased did not leave a will, Turkish inheritance law decides how to divide the assets. In general:

The surviving spouse takes a share along with the children.
If there are no children, the parents of the deceased inherit instead. Brothers and sisters inherit only in place of a parent who has died.
If none of these relatives are alive, the estate goes to the grandparents and their children.

This method aims to be fair. But some parts of the estate are reserved portions. These cannot be taken away from certain close relatives, even if there is a will. Inheritance disputes often start here, so planning ahead is wise.

Writing a will under Turkish law

A will makes sure your belongings go to the people you choose. Turkish law recognises three forms of will, and each has its own rules:

Official will: made before a notary or other official, with two witnesses.
Handwritten will: written entirely in the testator's own hand, dated and signed. No witnesses are needed.
Oral will: allowed only in an emergency, such as imminent danger of death, when no other form is possible. It is declared before two witnesses.

Anyone over the age of 15 who has full mental capacity can make a will. Following these steps helps make sure your wishes are respected. Rules on form differ between types of will, so ask a lawyer to check yours.

The role of the Certificate of Inheritance

The Certificate of Inheritance is a legal document that proves who the heirs are. Turkish citizens can get it through the government offices. Foreigners must apply for it and submit the required documents.

Once the certificate is issued, the heirs can take ownership of the deceased person's belongings. This includes real estate and other immovable property.

Registering inherited property at the land registry office

With the certificate in hand and the tax position settled, the heirs apply to the land registry office (tapu müdürlüğü) where the property is registered. The title is then recorded in the heirs' names. Until they agree how to divide it, the heirs usually hold the property jointly. The certificate is also the evidence banks ask for, so it protects your inheritance rights in practice.

Inheritance tax in Turkey

When someone inherits property or money in Turkey, they usually have to pay inheritance tax. The amount depends on the value of the inheritance and the heir's relationship to the deceased. As a rough guide:

inheritance tax rates are progressive, from 1% to 10% of the taxable value
gifts are taxed under the same law, at higher rates of 10% to 30%
the bands are set in Turkish lira and updated every year
a spouse and children receive an exempt amount before any tax is due

Tax on real estate and other assets must be paid before the inheritance is divided. Foreign heirs must pay it too. A gift made during the giver's lifetime is not subject to inheritance tax, but gift tax applies instead. Inheritance tax can be paid in instalments over three years, which makes it easier for heirs to manage. Rates and thresholds change, so confirm the current figures with a Turkish adviser.

What happens if there are debts?

It is possible to inherit debts under Turkish inheritance law. Heirs can choose to refuse the inheritance altogether if they do not want to take on the debts of the deceased. If they accept it, they are also responsible for paying any debts before sharing out what remains.

How can inheritance lawyers help?

Inheritance law in Turkey can be hard to follow, especially when it involves foreign countries, complex assets or tax rules. Inheritance lawyers can help to:

guide heirs through the legal process
draft a will that follows Turkish law
make sure taxes and fees are calculated correctly
help get the Certificate of Inheritance and other documents

An experienced lawyer can save time and take the stress out of the process. They can also help with estate planning, so your wishes are clear before a problem arises.

Key terms in Turkish inheritance law

A few terms come up again and again. Knowing them makes the process easier to follow.

Legal heirs: the statutory heirs the law names, such as a spouse, children, parents and brothers and sisters.
Reserved portion: the part of the estate the law keeps for certain close relatives.
Testator: the person who makes the will.
Certificate of Inheritance: the document that proves who the heirs are (in Turkish, *veraset ilamı*).
Immovable property: land, houses and flats. Movable assets include bank accounts and vehicles.

Practical steps after a death in Turkey

Losing a relative is hard enough. The paperwork can feel like a burden on top of it. A few practical steps help:

Get the death certificate and the other civil registry documents.
Gather proof of your relationship to the deceased, such as marriage or birth records.
Apply for the Certificate of Inheritance at the court or from a notary public.
List the assets and debts of the estate, including each inherited asset in Turkey.
Pay the inheritance tax and make the required declarations.
Share the estate between the heirs, and transfer the property into their names.

If the family lives abroad, this process can take longer. Documents may need translation or official certification. If you live in the UK, you can find general information about estates and wills on GOV.UK: wills, probate and inheritance. Turkish rules for property in Turkey still apply.

Why understanding Turkish inheritance law matters

Knowing how Turkish inheritance law works protects your family's rights. It helps your belongings pass to your loved ones without problems. You may be a Turkish citizen or from another country. Either way, taking time to understand the rules on real estate, immovable property and tax makes the process much easier.

Planning ahead, talking to inheritance lawyers and writing a proper will can save your family from disputes later. With these steps, you can have peace of mind that your assets will be shared fairly under the applicable law.