Inheritance Law in Turkey for Foreigners: Acquiring Real Estate Through Inheritance

When a foreigner who owns real estate in Turkey passes away, the process of acquiring and transferring the property title to foreign heirs is a matter that must be managed carefully. Under Turkish inheritance law for foreigners, various legal obligations arise, primarily concerning probate and transfer procedures.

Heirs and their respective shares are determined according to the Turkish Civil Code. However, specific steps are required to formalize this determination and register the immovable property in the names of the heirs.

The Inheritance Process and Certificate of Inheritance

The first and most crucial step for foreign heirs is to obtain an official document proving their status as an heir. This can be an inheritance certificate issued by the competent authorities in the deceased's home country, or a certificate of inheritance (veraset ilamı) obtained from a Turkish Peace Court (Sulh Hukuk Mahkemesi).

For documents issued by foreign authorities to be valid in Turkey, they must undergo legalization procedures compliant with international law, such as an apostille certificate or approval from the relevant Turkish consulate. Once this stage is complete, an application is made to the land registry office to register the inherited property in the names of the heirs, thereby initiating the title deed transfer process.

Disclaimer of Inheritance and Tax Liabilities

Heirs have the right to disclaim the inheritance they are entitled to. As a rule, a disclaimer of inheritance must be filed with the Peace Court in the last place of residence of the deceased within three months of their death. This process is particularly important in cases where the deceased had significant debts.

Furthermore, acquiring real estate through inheritance is subject to an inheritance and transfer tax. After the transfer, heirs are obligated to file a declaration with the relevant tax office and pay the tax. The tax is calculated based on the property's assessed market value, and it is essential to follow the process completely.

This text is intended to provide general information about the acquisition of real estate through inheritance by foreigners in Turkey. Each inheritance case and legal situation is evaluated on its own merits; the involvement of international law can further complicate the process. To avoid any loss of rights, manage the legal process correctly, and fulfill tax obligations completely, it is important to seek legal support from a specialized lawyer.