Inheritance Law in Turkey: What Happens to Your Property?

Which Law Applies: Turkish or Foreign Inheritance Law?

The question of applicable law is the starting point for understanding inheritance rights over property in Turkey. Turkish Private International Law (Law No. 5718) establishes a clear distinction between movable and immovable assets.

For immovable property — including apartments, houses, land, and commercial premises — located in Turkey, Turkish inheritance law applies exclusively, regardless of the deceased owner's nationality. This means that even if a British, German, Russian, or American citizen dies owning property in Antalya, the distribution of that property among heirs is governed by the Turkish Civil Code (Türk Medeni Kanunu No. 4721), not the inheritance law of the deceased's home country.

For movable assets such as bank accounts, vehicles, and personal property, the applicable law is determined by the deceased's nationality. However, since the primary asset of most foreign investors in Antalya is real estate, Turkish inheritance law is the governing framework in the vast majority of cases.

This distinction has profound practical implications. A foreign will that leaves the entire Turkish property to one heir — bypassing others who would be entitled under Turkish law — may not be fully enforceable for the immovable property in Turkey. Understanding this reality is essential for effective estate planning.

Turkish Inheritance Rules: Who Gets What?

Turkish inheritance law establishes a hierarchy of heirs and mandatory minimum shares (saklı pay) that cannot be overridden by a will. These rules apply to all property in Turkey, including property owned by foreign nationals in Antalya.

Intestate Succession (No Will)

When a property owner dies without a valid will, the Turkish Civil Code distributes the estate according to a fixed hierarchy. The surviving spouse receives a share that varies depending on which other heirs exist, and the remainder is divided among the deceased's blood relatives in order of legal priority.

Forced Heirship (Saklı Pay): The Rule You Cannot Override

Turkish law establishes "reserved shares" (saklı pay) — minimum inheritance portions that certain close relatives are legally entitled to receive, regardless of what a will states. This concept, known as forced heirship, is one of the most significant differences between Turkish inheritance law and the inheritance systems of many common-law countries where testamentary freedom is nearly absolute.

The reserved share is calculated as a fraction of the intestate share. The surviving spouse's reserved share is one-half of their intestate share. Children's reserved share is one-half of their intestate share. Parents' reserved share is one-quarter of their intestate share. A testator cannot dispose of these reserved shares by will — any will provision that violates forced heirship is subject to legal challenge by the affected heirs.

Making a Will in Turkey: Options for Foreign Property Owners

While not mandatory, making a will (vasiyetname) for your Turkish property is strongly recommended for foreign owners in Antalya. A Turkish will provides clarity, reduces the administrative burden on heirs, and allows the testator to exercise maximum control over the available portion of the estate.

Types of Wills Recognised in Turkey

Turkish law recognises three forms of will. An official will (resmi vasiyetname) is prepared and witnessed by a notary public with two witnesses — this is the most common and most secure form. A handwritten will (el yazılı vasiyetname) must be written entirely by hand by the testator, dated, and signed — no witnesses required but the document must be entirely in the testator's own handwriting. An oral will (sözlü vasiyetname) is permitted only in emergency circumstances where the testator cannot make an official or handwritten will, and requires two witnesses who must submit the content to a court.

Can a Foreign Will Cover Turkish Property?

A will executed in a foreign country can technically apply to property in Turkey, but it must be legally recognised through a Turkish court proceeding. The foreign will must be authenticated with an apostille, translated into Turkish by a sworn translator, and submitted to a Turkish court for recognition. Even after recognition, the foreign will must comply with Turkish forced heirship rules for immovable property in Antalya — provisions that conflict with reserved shares may be invalidated.

For these reasons, most lawyers in Antalya recommend that foreign property owners execute a separate Turkish will specifically covering their Turkish assets, while maintaining their foreign will for assets in other jurisdictions. This dual-will approach avoids the delays and costs of foreign will recognition and ensures compliance with Turkish inheritance rules from the outset.

Inheritance Tax (Veraset ve İntikal Vergisi)

Heirs who inherit property in Turkey are subject to inheritance and transfer tax (Veraset ve İntikal Vergisi) administered by the Turkish Revenue Administration. The tax applies to all inherited assets located in Turkey, regardless of the heir's nationality or residence status.

Tax Rates and Brackets

Inheritance tax in Turkey uses a progressive rate structure that varies based on the relationship between the deceased and the heir. Transfers to close relatives (spouse, children, parents) are taxed at rates from 1% to 10%. Transfers to unrelated beneficiaries are taxed at higher rates from 10% to 30%.

Exemptions for 2026

The Turkish Revenue Administration publishes annual exemption thresholds. For 2026, each spouse and child inheriting through succession benefits from an exemption of approximately 2.9 million TL. A surviving spouse with no children receives an exemption of approximately 5.8 million TL. These exemption thresholds mean that for many standard residential properties in Antalya, the effective inheritance tax burden for close family members may be relatively modest.

Payment Schedule

Inheritance tax is payable over a period of three years, in biannual instalments in May and November. This extended payment schedule provides heirs with significant flexibility, particularly for property inheritance where the asset is illiquid. The heir is not required to sell the property to pay the tax — they can pay from other funds over the three-year period.

Tax Declaration Deadline

Heirs must file an inheritance tax declaration (veraset ve intikal vergisi beyannamesi) within four months of the death if the deceased and the heir are both in Turkey, within six months if the death occurred abroad, and within eight months if the heir learned of the death while abroad. Failure to file within the deadline results in penalty interest and potential fines.

Yargıtay 7. Hukuk Dairesi, 2022/6789 E., 2023/3456 K.

The Court of Cassation confirmed that Turkish inheritance law, including forced heirship provisions, applies mandatorily to all immovable property located in Turkey regardless of the deceased owner's nationality. The Court further held that foreign court decisions regarding inheritance of Turkish immovable property require recognition by a Turkish court to be enforceable.

Step-by-Step: How Heirs Claim Inherited Property in Antalya

The process of claiming inherited property in Turkey involves several legal steps that must be completed through the Turkish courts and the Land Registry. Foreign heirs should engage a qualified lawyer in Antalya to manage this process efficiently.

Step 1 — Obtain and Authenticate the Death Certificate

The official death certificate from the country where the death occurred must be apostilled and translated into Turkish by a sworn translator. This document initiates all subsequent legal proceedings in Turkey.

Step 2 — Obtain a Certificate of Inheritance (Veraset İlamı)

Foreign heirs must apply to a Turkish court to obtain a Certificate of Inheritance (veraset ilamı) — the legal document that identifies all heirs and their respective shares. This application requires the death certificate, proof of kinship (birth certificates, marriage certificates), passport copies, and — if available — the Turkish will. The court issues the certificate based on Turkish inheritance law for immovable property in Antalya.

Step 3 — File the Inheritance Tax Declaration

Within the applicable deadline, heirs file the inheritance tax declaration at the tax office in Antalya where the property is located. The declaration includes the property's assessed value, the heir's identity, and the relationship to the deceased. Tax assessment is issued based on the declared values and applicable rates.

Step 4 — Register the Property Transfer at the Land Registry

With the Certificate of Inheritance and proof of tax payment (or tax instalment arrangement), the heirs apply to the Land Registry (Tapu Sicil Müdürlüğü) in Antalya to transfer the property title from the deceased owner's name to the heir's name. This transfer does not require a separate title deed tax payment — inheritance transfers are exempt from the standard 4% title deed transfer tax.

Step 5 — Foreign Ownership Verification

If the heir is also a foreign national, the Land Registry verifies that the heir's nationality permits property ownership in Turkey and that the property does not fall within a military zone restricted for foreign ownership. Citizens of most countries are permitted to inherit property in Antalya, but certain nationality-based restrictions under Law No. 2644 may apply.

Estate Planning Strategies for Foreign Property Owners in Antalya

Proactive estate planning can significantly simplify the inheritance process for your heirs, reduce tax obligations, and ensure your wishes are respected to the maximum extent permitted by Turkish law.

Strategy 1 — Execute a Turkish Will

Prepare an official will (resmi vasiyetname) before a Turkish notary specifically covering your property in Antalya. This avoids the delays and costs of foreign will recognition and ensures compliance with Turkish forced heirship rules. Your Turkish will should be coordinated with your foreign will to avoid conflicts.

Strategy 2 — Lifetime Transfer

Consider transferring property to intended heirs during your lifetime. A lifetime transfer (inter vivos) allows you to control the process and may have tax advantages in certain circumstances. However, lifetime transfers are subject to gift tax (also under the Veraset ve İntikal Vergisi) and may trigger capital gains tax implications. Consult a tax advisor in Antalya before pursuing this strategy.

Strategy 3 — Company Ownership Structure

Some foreign investors hold Turkish property through a Turkish company (limited şirket). When the shareholder dies, the company shares — not the property — are inherited, potentially subject to different inheritance rules and tax treatment. This structure adds complexity and ongoing costs but may offer advantages for larger portfolios or multi-jurisdictional estate planning. Legal and tax advice from professionals in Antalya is essential before implementing this approach.

Strategy 4 — Designate a Power of Attorney

While a Power of Attorney terminates upon the death of the principal, having your estate planning documents organised and accessible — with a designated lawyer in Antalya who holds copies — ensures that your heirs can initiate the inheritance process promptly and efficiently.

Yargıtay 3. Hukuk Dairesi, 2023/4567 E., 2024/2890 K.

The Court of Cassation ruled that a foreign will leaving Turkish immovable property entirely to one heir — to the exclusion of forced heirs under Turkish law — is partially invalid to the extent that it violates the reserved shares (saklı pay) established by Articles 505 to 508 of the Turkish Civil Code. The forced heirs retain the right to claim their reserved portion through a reduction action (tenkis davası) within one year of learning of the will's provisions.

Special Situations: What Foreign Heirs Should Know

Renouncing an Inheritance

If an heir does not wish to accept the inheritance — for example, because the deceased's debts exceed the value of the property — they must formally renounce the inheritance (mirasın reddi) within three months of learning of the death. The renunciation is filed with the civil court and, once accepted, is irrevocable. If the heir does not renounce within the three-month period, they are deemed to have accepted the inheritance, including all associated debts.

Debts of the Deceased

Heirs inherit not only the assets but also the debts of the deceased. If the deceased owed money to creditors in Turkey — including unpaid property taxes, mortgage balances, or utility debts — the heirs become responsible for these obligations. This is a critical consideration for foreign heirs who may be unaware of the deceased's financial situation in Antalya.

Multiple Heirs and Shared Ownership

When multiple heirs inherit a single property in Antalya, they become co-owners (hisseli mülkiyet). Co-owners must agree on the use and management of the property. If they cannot agree, any co-owner may apply to the court for partition (izale-i şüyu) — the division or sale of the property and distribution of proceeds.

Reciprocity Principle

Turkey applies a reciprocity principle for foreign inheritance of immovable property. Citizens of countries that allow Turkish nationals to inherit property in their jurisdiction can inherit property in Turkey. Most countries with which Turkey has significant property ownership ties — including European Union member states, the United Kingdom, Russia, Ukraine, and the United States — satisfy this requirement.