Full Details of Turkish Inheritance Law & Regulations in 2025

Navigating Turkish inheritance law can be complex, especially for foreign nationals with assets in Turkey or Turkish citizens living abroad. With over three decades of experience serving clients since 1992, Akkas & Associates Law Firm has guided countless families through the intricacies of Turkish inheritance regulations. This comprehensive guide provides essential insights into Turkish inheritance law, offering practical advice for effective estate planning and inheritance management.

Table of Contents

Understanding the Foundation of Turkish Inheritance Law

Turkish inheritance law is governed primarily by the Turkish Civil Code (Türk Medeni Kanunu), which was substantially reformed in 2002 to align with modern legal principles while preserving traditional family values. The system operates on the principle of forced heirship, meaning certain family members have legally protected inheritance rights that cannot be completely disinherited.

The Turkish legal system recognizes both testate succession (inheritance with a will) and intestate succession (inheritance without a will). Understanding these fundamental concepts is crucial for anyone with connections to Turkey, whether through citizenship, residence, or property ownership.

Key Principles Governing Turkish Inheritance

The Turkish inheritance system is built on several core principles that distinguish it from many Western legal systems. The concept of legitimate portion (saklı pay) ensures that certain heirs receive a minimum percentage of the estate, regardless of the deceased’s wishes. This protection extends to spouses, children, and in some cases, parents.

Turkish law also recognizes the principle of universal succession, meaning heirs inherit not only assets but also debts and liabilities of the deceased. This comprehensive approach requires careful consideration during estate planning to protect beneficiaries from unexpected financial burdens.

Understanding Turkish Inheritance Law

Inheritance law in Turkey is primarily governed by the Turkish Civil Code (Law No. 4721), specifically Articles 495 through 682, which comprehensively regulate the rights of heirs, distribution shares, and procedures related to wills and succession. The law aims to balance testamentary freedom with protection for the extended family through the concept of a reserved portion (saklı pay), which guarantees statutory shares to certain heirs, limiting the testator’s ability to freely dispose of their estate.

Key Principles of Turkish Inheritance Law

• Reserved Portion (Statutory Share): Certain heirs, including descendants (children, grandchildren), ascendants (parents, grandparents), and the surviving spouse, have a legally protected share of the inheritance that cannot be fully overridden by a will.
• Full Succession Principle: Upon death, the deceased’s estate automatically passes to the heirs without the need for any action, with heirs collectively inheriting both assets and liabilities.
• Legal and Appointed Heirs: Turkish law distinguishes between legal heirs (those entitled by law) and appointed heirs (those named in a will).

Who Are the Legal Heirs in Turkey?

According to the Turkish Civil Code, the legal heirs include:

• Descendants: Children and grandchildren.
• Ascendants: Parents and grandparents.
• Surviving Spouse: The spouse inherits alongside other heirs, with specific rules governing their reserved portion.

The reserved portions vary depending on the combination of heirs. For example, if the deceased leaves a spouse and children, each child is entitled to half of their statutory share, and the spouse’s reserved portion equals her statutory share.

Distribution of the Estate

The distribution of an estate in Turkey follows a structured formula:

• The estate is first divided into statutory shares for heirs entitled to the reserved portion.
• The remaining part of the estate, known as the “free portion,” can be freely distributed by will.
• If no will exists, the estate is divided according to intestate succession rules under the Civil Code.

For instance, if a deceased leaves behind a spouse and three children with a distributable estate of $80,000, each statutory share would be $20,000. The children’s reserved portion would be half of their statutory share (i.e., $10,000 each), and the spouse’s reserved portion would equal her statutory share ($20,000). The remaining $30,000 can be freely allocated by the deceased.

Inheritance Procedures in Turkey

Navigating inheritance procedures in Turkey involves several key steps:

1. Obtaining the Death Certificate: Issued by Turkish or foreign authorities, this document initiates the inheritance process.
2. Certificate of Inheritance (Verasetname): This crucial document establishes the legal heirs and their shares, enabling the transfer of assets.
3. Paying Inheritance Tax: Tax obligations must be fulfilled before the estate is transferred.
4. Transfer of Assets: Immovable property ownership is transferred at the Land Registry Office, and financial assets are released from frozen accounts following probate.

Inheritance Tax and Debts

Heirs in Turkey inherit both assets and liabilities. According to Article 599 of the Turkish Civil Code, heirs are personally responsible for the deceased’s debts but may reject the inheritance within a three-month period if they do not wish to assume liabilities.

Inheritance tax is calculated based on the value of the transferred assets and must be paid before ownership is legally transferred.

Forced Heirship and Reserved Portions Under Turkish Law

Spousal Inheritance Rights

Under Turkish inheritance law, surviving spouses enjoy significant protection through reserved portions. A surviving spouse is entitled to at least one-quarter of the estate when there are descendants, and one-half when there are no descendants but surviving parents or siblings of the deceased.

The spousal reserved portion increases to three-quarters of the estate when the deceased has no surviving descendants, parents, or siblings. These protections ensure financial security for surviving spouses while limiting the deceased’s ability to completely disinherit their partner.

Children’s Inheritance Rights

Children hold the strongest position in Turkish inheritance law, collectively entitled to one-half of the estate as their reserved portion. This protection extends to adopted children and grandchildren who inherit through representation when their parent predeceases the grandparent.

The reserved portion for children cannot be reduced through testamentary dispositions, gifts made during lifetime, or other estate planning strategies. However, children can voluntarily renounce their inheritance rights through formal legal procedures, though such renunciations are strictly regulated and require court approval in certain circumstances.

Parental Inheritance Rights

Parents of the deceased are entitled to a reserved portion of one-quarter of the estate when there are no surviving descendants. This protection ensures elderly parents maintain some financial security, particularly in traditional Turkish family structures where parents may depend on their children’s support.

Intestate Succession: When There’s No Will

When someone dies without a valid will in Turkey, the law provides a detailed succession scheme that prioritizes blood relatives and spouses. Understanding this hierarchy is essential for families navigating inheritance without formal estate planning documents.

First Group Heirs: Descendants

The deceased’s descendants inherit first, including children, grandchildren, and great-grandchildren. Children inherit equal shares, with grandchildren inheriting their deceased parent’s portion through the right of representation. This system ensures fair distribution among generational lines while maintaining family wealth within the bloodline.

Second Group Heirs: Parents and Siblings

When there are no surviving descendants, the estate passes to the deceased’s parents and siblings. Parents inherit equal shares, while siblings inherit collectively. If one parent is deceased, their portion passes to the surviving parent, with siblings receiving supplementary shares based on complex calculations defined in the Civil Code.

Third Group Heirs: Extended Family

In the absence of closer relatives, inheritance extends to grandparents and their descendants, including aunts, uncles, and cousins. This extended succession scheme reflects Turkish culture’s emphasis on family connections and ensures estate distribution within the extended family network before considering alternative beneficiaries.

Testamentary Freedom and Will Requirements

Formal Requirements for Valid Wills

Turkish law recognizes several types of wills, each with specific formal requirements. The most common is the holographic will, which must be entirely handwritten, dated, and signed by the testator. Official wills, prepared before notaries or court officials, provide stronger legal protection but require compliance with formal witnessing procedures.

Foreign nationals should pay particular attention to will formalities, as improper execution can invalidate the entire document. International wills following the 1973 Washington Convention are recognized in Turkey, providing useful options for expatriates with multi-jurisdictional assets.

Limitations on Testamentary Dispositions

While Turkish law allows considerable testamentary freedom, this freedom is constrained by forced heirship rules. The freely disposable portion varies depending on surviving heirs: one-quarter when there are descendants and a spouse, one-half when there are only descendants or only a spouse, and three-quarters when there are no reserved heirs.

Testators can use their freely disposable portion for charitable giving, non-family beneficiaries, or additional provisions for family members beyond their reserved portions. Strategic use of this freedom can achieve estate planning objectives while respecting legal constraints.

International Aspects and Foreign Property

Cross-Border Inheritance Issues

Turkey’s EU succession regulation application and bilateral treaties create complex scenarios for international inheritance cases. The principle of nationality generally governs succession rights, meaning Turkish nationals abroad remain subject to Turkish forced heirship rules even when owning foreign property.

Conversely, foreign nationals owning Turkish property may find their succession governed by their national law, though Turkish real estate specifically may be subject to Turkish law regardless of the owner’s nationality. These jurisdictional complexities require expert legal guidance to navigate effectively.

Property Ownership Restrictions for Foreigners

Foreign nationals face specific restrictions when inheriting Turkish real estate. The Turkish Land Registry Law limits foreign ownership in certain strategic areas and requires government approval for property acquisitions exceeding specified thresholds. Inheritance may trigger these restrictions, potentially requiring beneficiaries to sell inherited properties within designated timeframes.

Understanding these limitations during estate planning can help foreign families structure their affairs to minimize complications for their heirs. Professional legal advice becomes essential when dealing with substantial Turkish real estate holdings or properties in restricted zones.

Estate Planning Strategies for Turkish Law Compliance

Utilizing Marriage Contracts and Property Regimes

Turkish law recognizes different marital property regimes that significantly impact inheritance rights. The default regime of community of property can be modified through marriage contracts, allowing couples to structure their financial affairs more effectively for estate planning purposes.

Separation of property regimes may benefit international couples or those with substantial business interests, while community of property provides stronger protection for economically dependent spouses. These choices should align with overall inheritance planning strategies and consider both Turkish and foreign law implications.

Trust Structures and Alternative Planning Tools

While Turkey doesn’t recognize common law trusts, alternative structures like foundations (vakıf) and family companies can achieve similar estate planning objectives. These entities can provide tax advantages, asset protection, and succession planning benefits while remaining compliant with Turkish legal requirements.

Family limited partnerships and corporate structures offer flexibility for business succession planning, particularly for family enterprises operating across multiple jurisdictions. However, these strategies require careful implementation to avoid triggering unfavorable tax consequences or inadvertent violations of Turkish legal requirements.

Tax Implications and Compliance Requirements

Inheritance Tax Obligations

Turkish inheritance tax applies to both Turkish residents and non-residents inheriting Turkish assets. Tax rates vary based on the relationship between the deceased and heir, with spouses and children receiving the most favorable treatment. Current rates range from 1% to 30%, depending on the inheritance value and heir classification.

Recent legislative changes have modified exemption thresholds and calculation methods, making professional tax advice essential for significant inheritances. Foreign tax credits and treaty benefits may reduce overall tax burdens for international families, but require careful planning and documentation.

Compliance and Reporting Requirements

Heirs must file inheritance tax returns within specific timeframes, typically six months from the death date. Failure to comply can result in significant penalties and interest charges. The Turkish Revenue Administration has strengthened enforcement mechanisms, making compliance increasingly important for both domestic and international inheritors.

Documentation requirements include death certificates, property valuations, and comprehensive asset inventories. Foreign assets may require additional reporting, particularly when they generate Turkish tax obligations or affect exemption calculations.

Dispute Resolution and Inheritance Litigation

Common Inheritance Disputes

Turkish inheritance disputes frequently arise from challenges to will validity, forced heirship violations, and property valuation disagreements. Family conflicts over business succession and treatment of foreign assets also generate significant litigation.

Early intervention through mediation or negotiation can often resolve disputes more cost-effectively than formal court proceedings. However, some issues require judicial determination, particularly when fundamental legal rights are contested or complex international elements are involved.

Protective Measures and Interim Relief

Turkish courts provide various protective measures for inheritance disputes, including asset freezing orders, appointment of estate administrators, and interim management arrangements. These tools can preserve estate value during litigation and prevent dissipation of assets by adverse parties.

Understanding available remedies and acting quickly to protect interests becomes crucial when inheritance disputes arise. Legal representation should be secured promptly to ensure proper preservation of rights and evidence.

What are the Key Steps to Legally Inherit Property in Turkey?

Inheriting property in Turkey involves a clear legal process governed primarily by the Turkish Civil Code and related regulations. Whether you are a Turkish citizen or a foreign national, the following key steps must be followed to ensure the lawful transfer of property ownership after a person’s death:

1. Obtain the Death Certificate

The inheritance process begins with obtaining the deceased’s death certificate. This document is issued by Turkish authorities if the death occurred in Turkey or must be officially certified (apostilled) and translated if issued abroad. The death certificate is essential to initiate any legal inheritance procedures.

2. Apply for the Certificate of Inheritance (Veraset İlamı)

The next crucial step is applying for the Certificate of Inheritance, also known as Veraset İlamı. This document officially identifies the legal heirs and their respective shares of the estate.

• The application is submitted to a Turkish notary or the Civil Peace Court (Sulh Hukuk Mahkemesi).
• Foreign heirs must provide translated and apostilled documents, including the death certificate and proof of kinship.
• If a will exists, it should be submitted alongside the application.
• The court or notary then issues the certificate, confirming the rightful heirs.

3. Calculate and Pay Inheritance Tax

Inheritance in Turkey is subject to Inheritance and Transfer Tax (Veraset ve İntikal Vergisi), which varies based on the estate’s value and the heir’s relationship to the deceased:

• Spouse and children: 1% to 10%
• Parents and siblings: 3% to 15%
• Other relatives or unrelated persons: 10% to 30%

The tax is usually payable in two installments. Timely payment is mandatory before the official transfer of assets to avoid penalties. Double taxation treaties may apply to foreign heirs, and legal assistance can help optimize tax liability.

4. Transfer the Title Deed (Tapu İntikali)

After obtaining the Certificate of Inheritance and paying the inheritance tax, heirs must apply to the Land Registry Office (Tapu ve Kadastro Müdürlüğü) to transfer the title deed of the inherited property into their names.

• This step legally registers the ownership change.
• Once registered, heirs can sell, rent, or gift the property.
• For foreigners, an appointment with the Land Registry is often required, which can be scheduled through the official appointment system.

5. Register Other Inherited Assets

Besides real estate, other movable assets such as bank accounts, vehicles, and shares must be registered or transferred to heirs’ names through the relevant authorities or institutions.

6. Consider Rejecting Inheritance if Liabilities Exist

Heirs inherit both assets and debts of the deceased. Under Turkish law, heirs are personally liable for the deceased’s debts but can reject the inheritance within three months if they do not wish to assume liabilities.

Summary Table of Key Steps

Step	Description	Responsible Authority
1. Obtain Death Certificate	Official proof of death	Turkish Civil Registry or foreign authority
2. Apply for Certificate of Inheritance	Identify legal heirs and shares	Turkish Notary or Civil Peace Court
3. Pay Inheritance Tax	Tax payment based on estate value	Turkish Tax Office
4. Transfer Title Deed	Register property ownership	Land Registry Office
5. Register Other Assets	Transfer movable assets	Relevant institutions
6. Optional: Reject Inheritance	Within 3 months if debts exist	Court

Practical Tips

• Engage a qualified Turkish inheritance lawyer early to navigate documentation and court procedures efficiently.
• Foreign heirs should ensure all foreign documents are properly translated and apostilled.
• Keep track of deadlines, especially for tax payments and inheritance rejection periods.
• Understand the reserved portions (statutory shares) to avoid disputes among heirs.

Turkish Inheritance Law Services

• Obtaining a certificate of inheritance
• Making a will
• Cancellation of the will
• Filing a reduction lawsuit
• Preparation of an inheritance waiver agreement
• Annulment of inheritance certificate
• Filing a lawsuit for denial of inheritance
• Filing lawsuits for bad faith transfer
• Preparing contracts for taking care of till death
• Preparation of inheritance contracts

Reach us for Turkish Inheritance Law Services

Turkish inheritance law presents both opportunities and challenges for effective estate planning. Understanding forced heirship principles, international implications, and available planning strategies enables families to structure their affairs efficiently while protecting beneficiary interests. The complex interaction between Turkish law and international legal systems requires careful navigation by experienced professionals.

Whether you’re a Turkish citizen living abroad, a foreign national with Turkish assets, or involved in international business with Turkish connections, proper inheritance planning can secure your family’s future while ensuring legal compliance. The investment in professional legal guidance typically pays dividends through reduced taxes, avoided disputes, and protection of family wealth across generations.

For personalized advice on Turkish inheritance law and estate planning strategies, contact Akkas & Associates Law Firm. Our three decades of experience serving clients in Istanbul and internationally positions us to provide the expert guidance you need for effective succession planning in Turkey’s evolving legal landscape.

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