Inheritance in Turkey for UK Families: Turkish Succession Law Explained
Thousands of British people own homes in Turkey, and many families in the UK have Turkish roots. When someone dies, their family can face two legal systems at once. Turkish inheritance law often decides who gets property in Turkey, and it can also affect probate in England. This guide explains the main rules in plain English, and when you may need a Turkish inheritance law expert.
Which country's law decides who inherits?
This is the first question in any cross border estate. The answer depends on the type of property.
Property in Turkey
Under Article 20 of the Turkish Law on International Private and Procedural Law (Law No. 5718), Turkish law always applies to immovable property in Turkey, such as a house, flat or land. It does not matter whether the owner was British, Turkish or both.
English conflict of laws rules reach the same answer. In English law, succession to land is governed by the law of the country where the land is.
Other assets
For other assets, such as bank accounts and shares, Turkish law looks at the nationality of the deceased. English law looks at where the deceased was domiciled. This means a British national domiciled in England will usually have their UK savings dealt with under English law, while their flat in Turkey follows Turkish law.
Who inherits in Turkey if there is no will?
The Turkish Civil Code (Law No. 4721) sets out the order of heirs in Articles 495 to 501. Relatives are grouped into three lines, called parentel groups.
First line: children and their descendants
Children inherit first and share equally. If a child has died before the parent, that child's own children take their share. Children born outside marriage and adopted children have the same rights as other children.
Second line: parents and their descendants
If there are no children or grandchildren, the parents inherit. If a parent has died, their share passes to their own descendants, such as the brothers and sisters of the deceased.
Third line: grandparents and their descendants
If there is no one in the first two lines, the grandparents inherit, and their descendants take their place where needed.
What does a surviving spouse get?
Under Article 499, the surviving spouse always inherits. The share depends on who else is alive:
with children: the spouse takes one quarter
with parents or their descendants: the spouse takes one half
with grandparents: the spouse takes three quarters
with no one in these groups: the spouse takes everything
Unlike in England, the spouse does not automatically receive the whole estate or a fixed statutory legacy.
What is a reserved share in Turkish law?
Turkish law does not give total freedom to leave property by will. Close family members have a reserved share (saklı pay), under Article 506 of the Civil Code. This is the part of their normal share that cannot be taken away by a will, except in rare cases of disinheritance.
Children and descendants: half of their statutory share.
Each parent: one quarter of their statutory share.
Surviving spouse: the full statutory share if inheriting with children or parents' line, and three quarters of it in other cases.
Brothers and sisters no longer have a reserved share. That rule was removed in 2007.
If a will breaks these rules, the will is not void. Instead, an heir whose reserved share has been infringed can bring a reduction claim (tenkis davası) to recover it. This must be brought within strict time limits.
Does an English will work for property in Turkey?
An English will can be valid in form in Turkey. Both the UK and Turkey are parties to the 1961 Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions. A will that is valid in form where it was made will generally be accepted.
However, the contents of the will must still respect Turkish reserved shares for property in Turkey. For example, a British husband who leaves everything to his wife in an English will may find that his children can claim a reserved share of the Turkish villa.
In practice, an English will also needs an apostille and a certified Turkish translation, and the Turkish court must open and record it (vasiyetnamenin açılması) before it can be used at the Land Registry.
Should I make a Turkish will?
Many people with property in Turkey make a separate Turkish will that deals only with their Turkish assets. It can be made before a Turkish notary as an official will. Care is needed so that a new Turkish will does not accidentally cancel an English will, or the other way round. Each will should state clearly which assets it covers.
How is property in Turkey transferred after a death?
The heirs usually need a certificate of inheritance (mirasçılık belgesi, also called veraset ilamı). It can be issued by a Turkish notary or by the Civil Court of Peace (Sulh Hukuk Mahkemesi). Where foreign documents or foreign law are involved, the court route is often needed.
The heirs must also file an inheritance tax return with the Turkish tax office. The time limit depends on where the death took place and where the heirs live, and generally runs from four to eight months after the death. The title can then be registered in the heirs' names at the Turkish Land Registry (Tapu).
Can an heir refuse an inheritance in Turkey?
Yes. Turkish law allows an heir to refuse (reddi miras) within three months. Time normally runs from when the heir learned of the death, or of being an heir. This is important where the deceased left debts in Turkey, because heirs who accept can become personally liable for them.
How does Turkish law affect probate in England?
If the deceased died domiciled in Turkey but left assets in England, the Probate Registry needs to know who is entitled to deal with the estate under Turkish law. Rule 30 of the Non Contentious Probate Rules 1987 covers these cases. The registrar may ask for evidence of Turkish law, which under Rule 19 can be given in a witness statement or affidavit from a suitably qualified person.
In contested cases, such as a dispute about the validity of a will or who the heirs are, the court may give permission for expert evidence under CPR Part 35.
Frequently asked questions
Can a foreigner inherit property in Turkey?
Yes. Foreign heirs can generally inherit property in Turkey, subject to some restrictions on certain areas, such as military zones.
Do stepchildren inherit under Turkish law?
No, not unless they were legally adopted or are named in a will.
Does Turkey have inheritance tax?
Yes. Turkey charges inheritance and transfer tax (veraset ve intikal vergisi) at progressive rates, with an exemption amount for spouses and children. The rates and exemptions change regularly, so check the current figures.
Is a Turkish certificate of inheritance accepted in the UK?
It can be useful evidence, but the Probate Registry may still require a statement of Turkish law explaining its effect.
What happens to a joint bank account in Turkey?
It depends on the account terms and the type of joint account. The bank may freeze the deceased's share until a certificate of inheritance and tax clearance are produced.
Need evidence of Turkish inheritance law?
Canko Law Firm prepares expert reports and Rule 19 witness statements on Turkish inheritance law for UK solicitors, executors and courts. Learn more about our Turkish probate and inheritance expert service or email info@canko.co.uk.
About the authors: Can Canko is a Solicitor in England and Wales and an Attorney at Law in Turkey (Istanbul Bar). Pınar Canko is an Attorney at Law in Turkey and a Foreign Qualified Lawyer regulated by the Solicitors Regulation Authority.
This article is general information, not legal advice. It reflects the law on the date of publication.
