Inheritance for Foreign Property Owners in Turkey: How Succession Works

When a foreign national who owns real estate in Turkey passes away, the succession of that property is generally governed by Turkish law, regardless of the deceased's nationality or place of residence. This differs from the rules that may apply to the deceased's movable assets or property located abroad. This article explains how Turkish inheritance law applies to real estate owned by foreign nationals and the steps heirs typically need to follow.

Last updated: August 2026.

Applicable Law: Why Turkish Law Governs Real Estate in Turkey

Under Article 20 of the Turkish Private International Law and Procedure Code (MÖHUK), succession is generally subject to the national law of the deceased. However, Article 20/2 provides an exception for immovable property located in Turkey, which is subject to Turkish law regardless of the deceased's nationality. This is known as the lex rei sitae principle. As a result, an apartment, villa, or land in Didim owned by a foreign national is distributed among the heirs according to the Turkish Civil Code, even if the deceased's home country would apply different succession rules to the rest of the estate.

Reciprocity Requirement

Foreign nationals may inherit immovable property in Turkey subject to a reciprocity condition between Turkey and the deceased's or heir's country of nationality, in line with the general framework applicable to foreign ownership of real estate. In practice, most nationalities commonly present in Didim satisfy this condition, but it should be confirmed for the specific nationality involved, particularly where inheritance intersects with the area and location restrictions applicable to foreign ownership discussed in our related article on buying property in Didim.

Forced Heirship Rules (Saklı Pay)

Turkish inheritance law recognizes forced heirship shares (saklı pay) for certain close relatives, including children, spouse, and parents, under Articles 505 to 512 of the Turkish Civil Code. Because Turkish law applies to immovable property located in Turkey, these forced heirship rules apply to real estate in Didim even if the deceased's will, drafted under a foreign legal system, attempted to allocate the property differently. A will that conflicts with Turkish forced heirship rules may be challenged by the affected heirs through a claim for reduction (tenkis davası).

Wills and Foreign Nationals

A foreign national who owns property in Turkey may prepare a will addressing that property. The will can be drafted abroad or in Turkey, and its form is assessed under Article 20 of MÖHUK, which recognizes a will as formally valid if it complies with the law of the place where it was made, the deceased's national law, the deceased's habitual residence, or Turkish law. Regardless of the will's formal validity, its content concerning immovable property in Turkey remains subject to Turkish forced heirship rules.

Steps Heirs Typically Follow

1. Obtain a certificate of inheritance (mirasçılık belgesi / veraset ilamı) either from a Turkish civil court of peace (sulh hukuk mahkemesi) or, in some cases, from a notary, establishing who the legal heirs are.
2. Where the deceased was a foreign national, provide documentation from the relevant foreign authority confirming the heirs under the deceased's national law, which is used together with Turkish civil registry records.
3. Settle any outstanding debts or tax obligations associated with the estate, including inheritance and transfer tax obligations in Turkey.
4. File an inheritance tax declaration with the Turkish tax office within the statutory period, generally four months from the date of death if it occurred in Turkey, or six months if it occurred abroad, subject to the specific circumstances.
5. Apply to the Land Registry Directorate with the certificate of inheritance to register the property in the heirs' names, either jointly or according to an agreed division.
6. Where heirs cannot agree on how to divide the property, a partition action (ortaklığın giderilmesi davası) may be filed before the Turkish courts.

Inheritance Tax Considerations

Real estate located in Turkey is subject to Turkish inheritance and transfer tax rules regardless of the heirs' nationality. The applicable rates are progressive and are set out in the relevant tax legislation, with periodic updates to the exemption thresholds and rate brackets. Heirs residing abroad remain subject to these obligations for the Turkish-located property, separate from any tax treatment applicable in their country of residence.

Multiple Heirs and Co-Ownership

Where a property is inherited by more than one heir, it is typically registered as shared ownership (elbirliği or paylı mülkiyet, depending on the stage of the process) until the estate is formally divided. Co-owners may agree to sell the property, divide it physically where feasible, or have one heir buy out the others' shares. If no agreement is reached, any heir may request a court-ordered partition.

Practical Considerations for Foreign Heirs

Foreign heirs who do not reside in Turkey can generally act through a power of attorney granted to a representative or legal counsel in Turkey, avoiding the need to travel for each procedural step. Documents issued abroad, such as death certificates or foreign certificates of inheritance, typically require an apostille or consular legalization and an official Turkish translation before they can be used in Turkish proceedings.

Frequently Asked Questions

Does Turkish law always apply to property inherited in Turkey?

For immovable property located in Turkey, yes, under Article 20/2 of MÖHUK, regardless of the deceased's nationality or a contrary provision in a foreign will.

Can a foreign will override Turkish forced heirship rules for property in Turkey?

No. Forced heirship shares under the Turkish Civil Code apply to immovable property in Turkey, and affected heirs may challenge provisions that infringe on their reserved share.

Do foreign heirs need to be present in Turkey to inherit property?

Not necessarily. A power of attorney can authorize a representative to handle the certificate of inheritance, tax filings, and registration on the heirs' behalf.

What happens if heirs cannot agree on how to divide inherited property?

Any co-heir may request a partition action (ortaklığın giderilmesi davası) before the competent Turkish court to resolve the division or, where physical division is not feasible, a sale of the property.

Is there a deadline to file an inheritance tax declaration?

Yes, generally four months from the date of death within Turkey or six months if the death occurred abroad, though the applicable period should be confirmed based on the specific circumstances.

Can a foreign national prepare a Turkish will for property in Turkey?

Yes, a will addressing Turkish property can be prepared before a Turkish notary or in accordance with other legally recognized forms, and doing so can simplify the process for the heirs.

Does reciprocity affect whether my heirs can inherit my Turkish property?

It can, depending on the heirs' nationality and the reciprocity status between Turkey and that country; this should be reviewed in light of current regulations.

Closing Note

This article provides general information on inheritance of Turkish real estate by and for foreign nationals and does not constitute legal advice. Each estate must be assessed according to its own particular circumstances. For further information, you may contact our office, noting that consultations are held only by prior appointment. Our office provides legal services in the fields of Inheritance Law and Foreigners' Law.

This content is provided for general informational purposes only and does not constitute legal opinion, advice, or an offer of legal representation. Each estate must be evaluated according to its own specific circumstances. Messages sent through this website do not create an attorney-client relationship. This website has been prepared solely for informational purposes in accordance with the Union of Turkish Bar Associations' Advertising Ban Regulation.