Inheritance Procedures for Foreigners and International Inheritance Law in Turkey

Introduction

Inheritance matters involving foreign nationals can become legally complex when the deceased, heirs, assets, or family members are connected with more than one country. A foreign national may, for example, inherit real estate, bank assets, shares in a Turkish company, or other property located in Türkiye even when the deceased or other heirs are citizens of another country.

Such cases can involve Turkish inheritance law, international private law, foreign succession documents, probate and inheritance certificates, tax obligations, and land registry procedures.

Cosmos Legal Law Firm provides legal consultancy and representation for foreign nationals dealing with inheritance and succession matters in Türkiye, including cross-border inheritance disputes and the transfer of inherited assets.

International Inheritance Cases in Türkiye

An international inheritance case generally arises when there is a connection between the succession and more than one legal system.

Examples include:

• A foreign national owning real estate in Türkiye;
• A foreign citizen dying while owning Turkish assets;
• Heirs living in different countries;
• A foreign inheritance certificate being used in Türkiye;
• A dispute concerning the distribution of assets located in Türkiye;
• A will prepared in another country;
• Turkish and foreign assets forming part of the same estate.

In such situations, determining which country's law applies to which aspect of the succession is an important preliminary question.

Cosmos Legal Law Firm assists foreign clients in analysing the international aspects of inheritance cases and determining the legal procedures that may need to be followed in Türkiye.

Applicable Law in International Succession Matters

Turkish international private law contains specific rules concerning succession. The relevant framework is primarily found in Law No. 5718 on International Private and Procedural Law (MÖHUK).

As a general rule, succession is subject to the deceased's national law, while Turkish law contains specific rules concerning immovable property located in Türkiye and other aspects of succession. The application of these rules must be assessed according to the facts of the individual case.

This distinction is particularly important where an estate contains both immovable property in Türkiye and assets located abroad.

Cosmos Legal Law Firm can analyse the applicable conflict-of-laws rules and advise foreign heirs concerning the legal framework relevant to their inheritance.

Inheritance of Real Estate in Türkiye by Foreign Nationals

Real estate is one of the most common assets involved in international inheritance cases.

A foreign heir may need to complete a title-deed transfer following the death of a property owner. The General Directorate of Land Registry and Cadastre (TKGM) provides specific procedures for inheritance transfers involving foreign natural persons.

According to TKGM's published guidance, inheritance transfers for foreign natural persons can be carried out on the basis of an inheritance certificate issued by Turkish courts or a certificate issued by the competent authorities of the deceased's country of origin and certified by Turkish courts. (TKGM)

The relevant documentation may include:

• Passport or identity document;
• Representation documents, where applicable;
• Certificate of inheritance;
• Title deed information concerning the property;
• Properly translated and authenticated foreign documents where required.

Cosmos Legal Law Firm assists foreign heirs with the legal and administrative procedures required for transferring inherited real estate in Türkiye.

Foreign Inheritance Certificates

One of the practical issues in international inheritance cases is whether a document issued by a foreign authority can be used in Türkiye.

A foreign inheritance certificate may need to undergo the applicable authentication, apostille, translation, certification, or recognition procedures before it can be relied upon before Turkish authorities.

TKGM specifically states that, for inheritance transfers involving foreign natural persons, inheritance certificates issued by competent authorities in the person's country of origin may be used when they are certified by Turkish courts. (TKGM)

The precise procedure depends on the country where the document was issued and the nature of the document.

Cosmos Legal Law Firm can assist clients with the legal review of foreign inheritance documents and the procedures necessary for their use in Türkiye.

Certificate of Inheritance in Türkiye

A certificate of inheritance (mirasçılık belgesi) is an important document for establishing the persons entitled to inherit under the applicable succession rules.

Depending on the circumstances, a certificate may be obtained through the competent Turkish judicial or other legally authorized procedures.

For foreign nationals, determining the appropriate authority and the documents required can be particularly important where the deceased or heirs are connected with another country.

Cosmos Legal Law Firm provides legal assistance concerning inheritance certificates, succession documentation, and related applications in Türkiye.

Inheritance of Bank Accounts and Financial Assets

An estate may contain more than real estate. Foreign heirs may also have rights concerning:

• Bank accounts;
• Securities;
• Company shares;
• Investment accounts;
• Receivables;
• Vehicles;
• Insurance-related claims;
• Other financial assets.

The procedure for transferring or collecting these assets can vary according to the type of asset and the institution holding it.

Cosmos Legal Law Firm can assist foreign heirs in identifying the legal procedures applicable to assets located in Türkiye and coordinating the necessary documentation.

Inheritance and Turkish Companies

A deceased foreign shareholder may own shares in a Turkish company. In such circumstances, the inheritance process may also involve Turkish corporate law.

The heirs may need to establish their succession rights before the relevant company and complete the necessary share-transfer or registration procedures.

The legal analysis may therefore involve both:

• International inheritance law; and
• Turkish company law.

Cosmos Legal Law Firm provides legal assistance to foreign heirs concerning inherited company shares, shareholder rights, corporate records, and related succession procedures.

Wills and Testamentary Dispositions

International inheritance cases can also involve wills prepared in a foreign country.

A will may need to be examined in terms of:

• Its validity;
• The law governing the testamentary disposition;
• The formal requirements applicable to the document;
• The rights of heirs;
• Potential compulsory inheritance rights;
• Authentication and translation;
• Recognition or use of the document in Türkiye.

A foreign will should therefore not simply be assumed to have the same legal effect in Türkiye as it has in the country where it was prepared.

Cosmos Legal Law Firm reviews wills and other testamentary documents and assists foreign clients with their use in Turkish inheritance proceedings.

Inheritance Taxes and Other Financial Obligations

Inheritance may also create tax obligations in Türkiye.

Where inherited assets are located in Türkiye, heirs may need to consider the Inheritance and Transfer Tax (Veraset ve İntikal Vergisi) and other applicable charges, depending on the nature and value of the inherited assets.

The applicable tax treatment can depend on factors such as:

• The type of inherited property;
• Its value;
• The relationship between the deceased and heir;
• The location of the asset;
• The applicable tax legislation.

Cosmos Legal Law Firm can assist foreign heirs in identifying the legal procedures associated with inherited assets and coordinate, where necessary, with relevant tax professionals.

Inheritance Disputes Between Heirs

International estates can generate disputes concerning the distribution or ownership of assets.

Disputes may involve:

• Validity of a will;
• Heirship;
• Distribution of real estate;
• Ownership of company shares;
• Undisclosed assets;
• Alleged transfers made before death;
• Compulsory heirship rights;
• Claims concerning the estate;
• Disagreements between heirs residing in different countries.

Depending on the nature of the dispute, litigation, mediation, negotiation, or another appropriate dispute-resolution mechanism may be considered.

Cosmos Legal Law Firm provides legal representation in inheritance disputes involving foreign nationals and assists clients with the preparation and pursuit of appropriate legal claims in Türkiye.

Inheritance and Real Estate Registration

Following the establishment of inheritance rights, inherited real estate generally needs to be reflected in the Turkish land registry.

TKGM's published guidance confirms that inheritance transfers involving foreign natural persons require appropriate identification, representation documents where relevant, and proof of inheritance. (TKGM)

Where a foreign power of attorney is used, TKGM's guidance also addresses the submission of the relevant original or certified document together with its translation where required. (TKGM)

Cosmos Legal Law Firm can assist with the legal preparation and follow-up of title-deed procedures for inherited property.

Power of Attorney for International Inheritance Matters

Foreign heirs do not necessarily need to handle every procedure personally in Türkiye. Depending on the circumstances, they may appoint a lawyer or another authorized representative through an appropriate power of attorney.

This can be particularly useful when the heir:

• Lives outside Türkiye;
• Cannot travel to Türkiye;
• Has several assets in different Turkish cities;
• Needs representation before courts or administrative authorities;
• Needs title-deed procedures to be completed;
• Requires assistance with inheritance documentation.

TKGM publishes specific information concerning powers of attorney prepared abroad and their use in Turkish land-registry procedures. (TKGM)

Cosmos Legal Law Firm assists foreign clients with the preparation and use of powers of attorney for inheritance-related legal procedures.

Legal Services Provided by Cosmos Legal Law Firm

Cosmos Legal Law Firm provides legal services to foreign nationals, heirs, executors, families, and international clients dealing with inheritance matters in Türkiye.

Depending on the circumstances, these services may include:

• International inheritance law consultancy;
• Determination of applicable law;
• Inheritance certificate procedures;
• Review of foreign inheritance certificates;
• Will and testamentary document review;
• Apostille and document authentication coordination;
• Inherited real estate transfer;
• Title-deed procedures;
• Bank and financial asset inheritance procedures;
• Inherited company shares;
• Inheritance-related tax coordination;
• Estate and asset investigations;
• Negotiation between heirs;
• Inheritance litigation;
• Mediation and alternative dispute resolution;
• Power of attorney procedures;
• Representation before Turkish courts and relevant administrative authorities.

The Cosmos Legal Law Firm team can coordinate these procedures where an inheritance case involves several areas of Turkish law.

Why Legal Assistance Is Important for Foreign Heirs

International inheritance matters can involve several legal systems simultaneously. A document that is valid in one country may require additional formalities before it can be used in Türkiye, while the inheritance of a Turkish property may involve specific Turkish legal and land-registry procedures.

The official Turkish land-registry guidance demonstrates that foreign heirs may need specific inheritance documentation and that foreign-issued inheritance certificates can be subject to certification requirements before they are used for Turkish registration procedures. (TKGM)

For this reason, foreign heirs should evaluate the estate as a whole rather than treating each inherited asset as an isolated transaction.

Conclusion

Inheritance involving foreign nationals in Türkiye can require the coordinated application of international private law, Turkish succession law, property law, corporate law, tax rules, and land-registry procedures.

Foreign heirs may need to obtain or authenticate inheritance certificates, establish their legal status as heirs, transfer real estate or other assets, deal with company shares, and address potential disputes between beneficiaries.

Cosmos Legal Law Firm provides legal consultancy and representation for foreign nationals concerning international inheritance, inheritance certificates, wills, inherited real estate, title-deed transfers, foreign inheritance documents, estate disputes, company shares, powers of attorney, and related legal procedures in Türkiye.

For an international estate, the appropriate legal process depends on the nationality of the deceased and heirs, the location and nature of the assets, the existence of a will, and the applicable rules of international private law.