When a foreign national owns property or has assets in Turkey, Turkish inheritance law applies to those assets regardless of the deceased’s nationality. This can create complex situations where the inheritance laws of multiple countries intersect. This guide by Attorney Bilal Alyar (Istanbul Bar Association, Reg. No: 54965) provides a comprehensive analysis of Turkish inheritance law as it applies to foreigners in 2026, including reserved shares, wills, taxes, and cross-border succession.

Under Turkish International Private Law (MÖHUK, Article 20), immovable property in Turkey is always governed by Turkish inheritance law — regardless of the deceased’s nationality, domicile, or any choice-of-law provisions in foreign wills or EU Succession Certificates. This creates complex cross-border inheritance scenarios where different assets may be distributed under different legal systems. The inheritance tax framework (Law No. 7338) applies progressive rates of 1-10%, though generous exemptions mean many small and medium estates pay minimal tax. For foreign nationals who own Turkish real estate, preparing a separate Turkish-law-compliant will for Turkish assets is strongly advised.

Does Turkish Inheritance Law Apply to Foreign Nationals?

Under Turkish International Private and Procedural Law (MÖHUK, Article 20), inheritance of movable assets is governed by the national law of the deceased, while inheritance of immovable assets (real estate) is governed by the law where the property is located — i.e., Turkish law. This means that if a foreign national owns an apartment in Istanbul, Turkish inheritance law determines who inherits that apartment and in what shares, regardless of what the deceased’s home country law says.

This distinction has significant practical implications. A British national’s bank account in Turkey might be distributed under English law (as movable property governed by the law of nationality/domicile), while their Istanbul apartment would be distributed under Turkish Civil Code inheritance rules. Different assets may therefore go to different heirs in different proportions.

Turkish Inheritance Hierarchy (Zümre System)

Turkish inheritance law uses a parentelic (zümre) system to determine legal heirs: First group: descendants (children, grandchildren). Second group: parents and their descendants (siblings, nieces, nephews). Third group: grandparents and their descendants (uncles, aunts, cousins). The surviving spouse inherits alongside whichever group of blood relatives exists. With the first group, the spouse receives 1/4; with the second group, 1/2; with the third group, 3/4. If no relatives from any group survive, the spouse inherits everything.

Reserved Shares (Saklı Pay)

Turkish law protects certain heirs through reserved shares (saklı pay) that cannot be eliminated by will. Descendants receive half of their legal share as a reserved share. The surviving spouse receives half of their legal share. Parents (when inheriting in the second group) receive 1/4 of their legal share. Any testamentary disposition that encroaches on reserved shares can be challenged through a reduction lawsuit (tenkis davası) within the statute of limitations.

Wills and Testamentary Dispositions

Foreign nationals can make wills under Turkish law that apply to their Turkish assets. Turkish law recognizes three forms of will: (1) Official will (resmi vasiyetname) — prepared before a notary public with two witnesses. (2) Handwritten will (el yazılı vasiyetname) — must be entirely handwritten, dated, and signed by the testator. (3) Oral will (sözlü vasiyetname) — available only in exceptional circumstances (imminent danger of death) and expires if the testator survives for one month after the danger passes.

Foreign wills are also recognized in Turkey for Turkish assets, provided they comply with the formal requirements of either Turkish law, the law of the country where the will was executed, or the testator’s national law (MÖHUK Article 20). However, to avoid delays and complications, it is highly advisable for foreign property owners in Turkey to prepare a separate Turkish-law-compliant will specifically for their Turkish assets.

Certificate of Inheritance (Veraset İlamı)

To access the deceased’s Turkish assets, heirs must obtain a Certificate of Inheritance (veraset ilamı) from a Turkish court or notary. Turkish heirs of Turkish citizens can obtain this from a notary directly. For foreign deceased persons, the certificate is typically issued by the Civil Court of Peace (Sulh Hukuk Mahkemesi) and requires: death certificate (apostilled and translated), family tree documentation, proof of the deceased’s civil status, and identification of all legal heirs. The process typically takes 2-4 months.

Inheritance Tax (Veraset ve İntikal Vergisi)

Inheritance tax in Turkey is governed by Law No. 7338. Tax rates are progressive, ranging from 1% to 30% for inheritances (and 10% to 30% for gifts). However, generous exemptions apply: for 2026, the first approximately 1,200,000 TRY of inherited real estate is exempt, and the first approximately 120,000 TRY of other assets. For surviving spouses and children, these exemptions are significantly higher. The tax must be declared within 4 months of the death (6 months if the death occurred abroad) and can be paid in installments over 3 years.

TAPU Transfer for Inherited Property

Transferring the title deed of inherited Turkish real estate requires: the Certificate of Inheritance (veraset ilamı), inheritance tax declaration and clearance, identity documents of all heirs, and application at the Land Registry Office. If there are multiple heirs, the property is registered as shared ownership (müşterek mülkiyet) unless the heirs agree to a division.

Cross-Border Inheritance and EU Succession Regulation

Cross-border inheritance involving Turkey and EU member states is governed by the respective private international law rules of each country. The EU Succession Regulation (No. 650/2012) allows EU citizens to choose the law of their nationality to govern their entire succession, but Turkey is not an EU member state and does not apply this regulation. This means Turkish real estate will always be subject to Turkish inheritance law, regardless of any choice-of-law clause in a European Certificate of Succession.

Renunciation of Inheritance

Heirs have the right to renounce their Turkish inheritance within 3 months of learning of the deceased’s death (and their status as an heir). Renunciation is filed with the Civil Court of Peace and applies to the entire inheritance (including both assets and debts). Renunciation by one heir increases the shares of the remaining heirs. This can be strategically important where the estate’s debts may exceed its assets.

Frequently Asked Questions

I inherited property in Turkey — what do I do first?

Your first steps are: (1) obtain an apostilled death certificate, (2) engage a Turkish attorney to file for a Certificate of Inheritance, (3) file the inheritance tax declaration within the deadline, and (4) transfer the TAPU. It is critical to meet the tax filing deadline to avoid penalties.

Do I need to come to Turkey to claim my inheritance?

No. You can authorize a Turkish attorney through a power of attorney prepared at a Turkish consulate. The attorney can handle the entire process — court proceedings, tax filings, and TAPU transfer — on your behalf.

Can I sell inherited property directly?

Only after the TAPU has been transferred to your name (or all co-heirs’ names) and the inheritance tax has been declared and partially paid can the property be sold. The sale process then follows the standard real estate transaction procedure.

What if the deceased had debts in Turkey?

Under Turkish law, inheritance includes both assets and debts. Heirs who accept the inheritance are liable for debts up to the value of the estate. If debts may exceed assets, heirs can request a conditional acceptance (resmi defter tutma) or renounce the inheritance entirely within 3 months.

The Zümre System: How Turkish Inheritance Works

Turkish inheritance law uses a parentelic (zümre/group) system codified in TMK Articles 495-501 to determine legal heirs when there is no will: First Group (Birinci Zümre — TMK Art. 495): The deceased’s descendants — children, grandchildren, great-grandchildren. Children inherit equally. If a child predeceased the decedent, that child’s share passes to their own descendants (per stirpes). Second Group (İkinci Zümre — TMK Art. 496): If there are no first-group heirs, the deceased’s parents and their descendants (siblings, nieces, nephews). Parents inherit equally; if one parent predeceased, their share goes to their other children (the deceased’s siblings). Third Group (Üçüncü Zümre — TMK Art. 497): If there are no first or second-group heirs, the deceased’s grandparents and their descendants (uncles, aunts, cousins). The same per stirpes principle applies.

Surviving Spouse’s Share (TMK Art. 499): The spouse inherits alongside whichever zümre group exists: with the first group → 1/4 of the estate; with the second group → 1/2 of the estate; with the third group → 3/4 of the estate; if no relatives from any group survive → the entire estate. The spouse’s share is in addition to any rights under the matrimonial property regime (participation in acquired property). Upon death, the property regime is dissolved and the surviving spouse first receives their share of acquired property, then inherits their legal share from the remaining estate.

Reserved Shares (Saklı Pay): Mandatory Inheritance Protection

TMK Articles 505-512 establish reserved shares (saklı pay) — minimum portions of the estate that cannot be eliminated by will. These protections ensure that close family members receive a minimum inheritance regardless of the deceased’s testamentary wishes: descendants receive one-half of their legal share as a reserved share; the surviving spouse receives one-half of their legal share; parents (when they are heirs under the second group) receive one-quarter of their legal share. Any testamentary disposition that encroaches on reserved shares can be challenged through a reduction lawsuit (tenkis davası, TMK Art. 560). The statute of limitations is 1 year from learning of the encroachment and 10 years from the opening of the estate (death).

Example: A deceased person with a spouse and two children leaves an estate of 1,000,000 TRY. Legal shares: spouse 1/4 (250,000), each child 3/8 (375,000 each). Reserved shares: spouse 1/8 (125,000), each child 3/16 (187,500 each). The deceased can freely dispose of: 1,000,000 – 125,000 – 187,500 – 187,500 = 500,000 TRY. If the will attempts to leave more than 500,000 TRY to a non-heir, the children and spouse can file a tenkis davası to recover their reserved shares.

Wills Under Turkish Law: Three Types

TMK Articles 531-544 recognize three types of wills: Official Will (Resmi Vasiyetname, Art. 532-537): Prepared before a notary public (noter) or a judge, with two witnesses present. The testator declares their wishes orally, the official writes them down, the testator approves and signs, and the witnesses attest. This is the most secure form — difficult to challenge and immediately available from the notary’s records. Handwritten Will (El Yazılı Vasiyetname, Art. 538): Must be entirely handwritten by the testator (not typed, not dictated), dated (day, month, year), signed by the testator, and can be deposited with a notary or kept privately. This is the simplest form but most vulnerable to challenge (disputes about handwriting, mental capacity, undue influence). Oral Will (Sözlü Vasiyetname, Art. 539-541): Available only in exceptional circumstances — when the testator faces imminent danger of death (accident, natural disaster, war) and cannot prepare either of the above forms. Two witnesses hear the testator’s wishes and prepare a written record within 1 month. The oral will expires automatically if the testator survives for 1 month after the exceptional circumstances end.

For foreign nationals owning property in Turkey, preparing a separate Turkish-law-compliant will for Turkish assets is strongly recommended. This avoids delays and complications from the cross-border probate process and ensures that Turkish inheritance tax obligations are properly addressed. The will should be prepared as an official will (resmi vasiyetname) at a Turkish notary, with a sworn translator present if the testator does not speak Turkish.

Certificate of Inheritance (Veraset İlamı)

To access the deceased’s Turkish assets, heirs must obtain a Certificate of Inheritance (veraset ilamı) from a Turkish court or notary. For Turkish citizens, the certificate can be obtained from any notary office based on the civil registry (nüfus kaydı). For foreign deceased persons, the certificate is issued by the Civil Court of Peace (Sulh Hukuk Mahkemesi). Required documents: death certificate (apostilled and translated), family documentation proving the heir relationship, identification documents for all heirs, any wills (with sworn translation), and the deceased’s Turkish tax identification number if available. Processing time: 2-4 months for foreign estates. The certificate lists all legal heirs and their respective shares.

Inheritance Tax: Rates and Exemptions

Turkish inheritance tax (Veraset ve İntikal Vergisi, Law No. 7338) applies to all transfers of assets upon death. Progressive rates: 1% for the first 1,100,000 TRY, 3% for 1,100,001-2,600,000 TRY, 5% for 2,600,001-5,500,000 TRY, 7% for 5,500,001-10,900,000 TRY, and 10% above 10,900,000 TRY (2026 brackets). Exemptions: surviving spouse — approximately 1,200,000 TRY for inherited real estate and 600,000 TRY for other assets; each child — approximately 120,000 TRY; household goods — fully exempt; life insurance proceeds paid to the surviving spouse — exempt. Filing deadline: 4 months from death (within Turkey) or 6 months (death abroad). Payment: 6 installments over 3 years, with a 10% early payment discount available.

Additional Inheritance FAQ

Does the EU Succession Regulation apply in Turkey?

No. The EU Succession Regulation (No. 650/2012) does not bind Turkey as a non-EU country. Turkish real estate is always subject to Turkish inheritance law (TMK zümre system), regardless of any choice-of-law clause in a European will or European Certificate of Succession. This means different assets of the same estate may be distributed under different legal systems.

What if the estate has debts?

Under Turkish law, inheritance includes both assets and debts. Heirs who accept the inheritance are liable for debts up to the value of the estate. Three options: unconditional acceptance (simple acceptance — the heir assumes full liability), conditional acceptance through official inventory (resmi defter tutulması, TMK Art. 619 — a court-supervised inventory determines whether assets exceed debts), or renunciation (mirasın reddi, TMK Art. 605-618 — the heir renounces the entire inheritance, including both assets and debts, within 3 months of learning of the death).

Estate Inventory and Administration

When a person dies owning assets in Turkey, the estate (tereke) must be inventoried and administered before distribution to heirs. The process depends on whether heirs accept or contest the inheritance:

Official Inventory (Resmi Defter Tutma — TMK Art. 619-631): Any heir uncertain about whether the estate’s assets exceed its debts can request a court-supervised inventory from the Civil Court of Peace (Sulh Hukuk Mahkemesi). The court appoints an administrator who: identifies and values all assets (real estate, bank accounts, securities, vehicles, personal property), identifies all creditors and debts, publishes a public notice inviting creditors to file claims, and prepares an official inventory report. Based on the inventory, heirs can make an informed decision: accept the inheritance (conditional acceptance — liability limited to the estate’s value), or reject the inheritance entirely. The inventory process typically takes 3-6 months.

Estate Administrator (Tereke Temsilcisi — TMK Art. 592-593): The court may appoint an estate administrator when: heirs are absent or unknown, the estate is complex (multiple properties, business interests, cross-border assets), there are disputes among heirs, or the estate is likely insolvent. The administrator manages the estate until final distribution — collecting assets, paying debts, and distributing the remaining assets according to the Certificate of Inheritance.

Disinheritance Under Turkish Law (TMK 510-512)

Turkish law allows disinheritance (mirasçılıktan çıkarma) only in limited circumstances defined in TMK Article 510: if the heir has committed a serious criminal offense against the testator or a close family member, if the heir has seriously neglected family obligations (e.g., failure to provide care to an aging parent despite having the means), or if the heir leads a persistently dishonorable life (continuously engaging in criminal or immoral conduct). The disinheritance must be expressly stated in the will with specific reasons. If the stated reason is not proven, the disinheritance is void, and the heir receives their full reserved share. This means disinheritance is extremely difficult in Turkish law — it cannot be done simply because the testator does not want a particular heir to inherit. The reserved share system (saklı pay) ensures that close family members always receive a minimum portion of the estate.

Foreign Wills and Their Effect in Turkey

Under MÖHUK Article 20, the validity of a foreign will regarding Turkish assets depends on compliance with formal requirements of either: Turkish law, the law of the country where the will was executed, or the testator’s national law. In practice, this means most properly executed foreign wills ARE formally valid for Turkish assets. However, important limitations apply:

Substantive vs. Formal Validity: Even if a foreign will is formally valid, its substantive provisions must comply with Turkish law for Turkish real estate. This means: reserved shares (saklı pay) cannot be overridden by a foreign will — Turkish heirs can challenge any disposition that encroaches on their reserved shares through a tenkis davası, testamentary trusts (common in Anglo-Saxon wills) are not recognized under Turkish law — Turkey does not have a trust concept, and life estates, usufruct arrangements, and conditional bequests must comply with TMK rules. Practical Problems: Foreign wills are often drafted without knowledge of Turkish law, leading to: conflicts between the foreign will’s provisions and Turkish reserved share rules, difficulty with execution (Turkish Land Registry officials may not know how to interpret foreign legal concepts), and delays in probate while the Turkish court evaluates the foreign will’s applicability. Recommendation: Foreign property owners in Turkey should prepare a separate Turkish-law-compliant will (vasiyetname) specifically for their Turkish assets. The Turkish will should: be prepared as an official will (resmi vasiyetname) at a Turkish notary with a sworn translator, explicitly state that it applies only to Turkish assets, complement (not contradict) the home country will, and respect Turkish reserved share rules for Turkish real estate.

Cross-Border Inheritance: EU and Non-EU Perspectives

Cross-border inheritance involving Turkey creates complex legal situations because Turkey is not an EU member and does not apply the EU Succession Regulation (No. 650/2012):

EU Perspective: The EU Succession Regulation allows EU citizens to choose the law of their nationality to govern their entire succession. However, this choice of law does NOT bind Turkish courts for Turkish real estate. Turkish real estate is always subject to Turkish TMK inheritance rules. The European Certificate of Succession (ECS) is not directly recognized by Turkish Land Registry offices — heirs must still obtain a Turkish Certificate of Inheritance (veraset ilamı) through Turkish courts. In practice, this means a deceased EU citizen may have their succession governed by two different legal systems: their national law (chosen under ESR) for all assets except Turkish real estate, and Turkish law for Turkish real estate. This can produce contradictory inheritance outcomes — e.g., a surviving spouse may inherit differently under the chosen EU law than under Turkish zümre rules.

Non-EU Perspective (US, UK, Middle East, Asia): For nationals of non-EU countries, the analysis under MÖHUK Article 20 applies directly: immovable property → Turkish law, movable property → law of the deceased’s nationality. Most non-EU countries do not have a Succession Regulation equivalent, and the interaction between Turkish law and the home country’s inheritance rules must be analyzed case by case. Key considerations: Islamic inheritance rules (for nationals of countries applying Sharia-based succession) may conflict with Turkish TMK rules — Turkish courts apply Turkish law to Turkish real estate regardless of the deceased’s religion or nationality. Common law countries (US, UK, Australia) have fundamentally different succession concepts (probate, personal representatives, trusts) that do not translate directly into Turkish law. Countries with forced heirship rules (France, Germany, Italy) may have results similar to Turkish reserved shares, reducing conflicts.

Inheritance Tax Optimization Strategies

Turkish inheritance tax (VIV) provides several legitimate optimization opportunities:

Exemption Planning: Structure the estate to maximize per-heir exemptions — each heir receives a separate exemption (approximately 120,000 TRY for children, 600,000 TRY for the surviving spouse on other assets, 1,200,000 TRY for the surviving spouse on residential real estate). Multiple heirs means multiple exemptions, potentially eliminating or significantly reducing the tax burden. Valuation Advantage: Turkish real estate is valued for inheritance tax at the government-assessed value (emlak vergisi değeri), which is typically 50-70% of market value. This built-in discount significantly reduces the effective tax rate. Payment in Installments: The tax can be paid in 6 installments over 3 years. An early payment discount of 10% is available if the entire tax is paid at the time of filing. Life Insurance: Life insurance proceeds paid to a named beneficiary are exempt from inheritance tax up to the policy amount. This can be used as a planning tool — Turkish life insurance policies with foreign beneficiaries are available from major Turkish insurers. Lifetime Gifts: Gifts made during the lifetime are taxed at higher rates (roughly double the inheritance rates) but may still be advantageous for tax planning purposes in certain circumstances, particularly when combined with the annual gift tax exemption.

Additional Inheritance FAQ

How long does the inheritance process take for foreign heirs?

Typical timeline: Certificate of Inheritance from Turkish court: 2-4 months. Inheritance tax declaration and payment: concurrent with the court process (deadline: 6 months from death for deaths abroad). TAPU transfer: 1-2 weeks after obtaining the Certificate and tax clearance. Bank account access: upon presenting the Certificate to the bank. Total from death to full asset access: approximately 4-8 months for straightforward cases, longer for contested estates or complex cross-border situations.

Can I renounce only part of the Turkish inheritance?

No. Under Turkish law (TMK Article 609), renunciation (mirasın reddi) is all-or-nothing — you cannot accept the apartment and reject the debts, for example. You either accept the entire inheritance (assets and debts) or renounce it entirely. However, the conditional acceptance through official inventory (resmi defter tutma) allows you to accept while limiting your liability to the estate’s net asset value. This is the recommended approach when the debt situation is uncertain.

What if there is no will and the deceased is a foreign national?

For Turkish real estate: Turkish intestate succession rules (TMK zümre system) apply automatically. The Certificate of Inheritance issued by the Turkish court will list heirs and shares according to Turkish law. For Turkish bank accounts and movable assets: the deceased’s national law may apply under MÖHUK Article 20. The Turkish court will consider the applicable foreign law when issuing the Certificate. If the foreign law cannot be determined, Turkish law applies as a default.

Power of Attorney for Inheritance Matters

Foreign heirs who cannot travel to Turkey for the inheritance process can authorize a Turkish attorney to act on their behalf through a power of attorney (vekaletname). The POA is prepared at the nearest Turkish consulate or embassy and must specifically authorize the attorney to: apply for and receive the Certificate of Inheritance (veraset ilamı), file inheritance tax declarations, represent the heir before the tax office and courts, transfer the TAPU (title deed) of inherited real estate, access and close bank accounts of the deceased, collect insurance proceeds and other assets, sell inherited assets if authorized, and perform all administrative acts related to the estate. The POA should be prepared for each heir individually (unless multiple heirs grant joint power to the same attorney). Cost: approximately $50-150 per person at the consulate. For complex estates with multiple heirs in different countries, coordinating POAs and ensuring consistent instructions to the Turkish attorney is essential. Our office handles multi-jurisdictional inheritance cases and can coordinate with attorneys in the heirs’ home countries to ensure a smooth process.

Estate Administration: Practical Timeline

A typical foreign inheritance case in Turkey follows this timeline: Month 1: Engage Turkish attorney, prepare and send POAs from each heir, collect and apostille required documents (death certificate, family documentation). Month 2-3: Attorney files for Certificate of Inheritance at the Civil Court of Peace. Court schedules hearing. If the deceased’s national law applies to movable assets, the attorney may need to present evidence of the foreign inheritance rules (through a sworn translation of the relevant foreign law or an expert opinion). Month 3-4: Court issues the Certificate of Inheritance (veraset ilamı) listing all heirs and their shares. Simultaneously, the attorney files the inheritance tax declaration (veraset ve intikal vergisi beyannamesi) with the tax office — deadline: 6 months from death for deaths abroad. Month 4-5: Tax office assesses the tax. First installment paid. Tax clearance certificate (ilişik kesme belgesi) obtained. Month 5-6: TAPU transfer of real estate to heirs’ names at the Land Registry. Bank account access — present the Certificate to the bank to release funds. Vehicle ownership transfer at the Vehicle Registration Office. Month 6-8: Distribution of assets among heirs according to the Certificate. Remaining tax installments paid (5 more installments over 2.5 years). Total timeline: 4-8 months for straightforward cases. Complex cases (contested inheritance, multiple countries, unclear heir identification) can take 12-24 months.

Intestate Succession: When There Is No Will

When a person dies without a valid will (vasiyetname), Turkish law applies intestate succession rules under TMK Articles 495-501 for Turkish real estate:

Practical Scenarios: Scenario A — Married with children: Spouse receives 1/4. Children share 3/4 equally (per capita). If a child predeceased the parent, that child’s children (the deceased’s grandchildren) receive their parent’s share (per stirpes). Scenario B — Married, no children: Spouse receives 1/2. Parents receive 1/4 each. If one parent is deceased, their share passes to the deceased’s siblings. If no second-group relatives exist, spouse receives everything. Scenario C — Unmarried, no children: Parents inherit equally. If parents are deceased, siblings inherit. If no siblings, grandparents. If no grandparents, their descendants (uncles/aunts/cousins). If no third-group relatives exist: the estate passes to the Turkish state (hazine). Scenario D — Foreign national with Turkish property: The most complex. Real estate: Turkish law (TMK zümre system) applies regardless of the deceased’s nationality. The surviving spouse’s share depends on which zümre group of blood relatives exists. Bank accounts and movable assets: the deceased’s national law may apply (MÖHUK Article 20). The result may be that different assets go to different heirs in different proportions — creating the need for careful coordination between Turkish and foreign legal proceedings. For cross-border inheritance details, see our dedicated guide.

Inheritance and Turkish Citizenship by Investment

CBI investors should consider inheritance planning as part of their investment strategy:

During the 3-Year Holding Period: If the CBI investor dies during the 3-year annotation period, the property passes to heirs under Turkish inheritance law (for Turkish real estate). The 3-year annotation does NOT prevent inheritance — it prevents voluntary sale/transfer. The heirs inherit the property with the annotation still in place (it continues until the original 3-year period expires). The citizenship application may be continued by the surviving spouse and children if the investment was already confirmed. After the Holding Period: The property is freely transferable. Standard Turkish inheritance rules apply. The investor’s Turkish citizenship is permanent and passes to children born after the citizenship was granted (jus sanguinis). Planning Recommendations: Prepare a Turkish-law-compliant will (resmi vasiyetname) specifically for Turkish assets. Consider the interaction between Turkish reserved shares and the overall estate plan. If the investor has assets in multiple countries, ensure that the Turkish will complements the home-country will without creating conflicts. Review inheritance tax implications in both jurisdictions and plan accordingly. For high-value estates, consider holding Turkish property through a Turkish company — this changes the inheritance from immovable property (Turkish law) to company shares (potentially different treatment), though the tax implications must be carefully analyzed.

Challenging a Will: Grounds and Procedure

Turkish law provides several grounds for challenging (iptal davası) a will under TMK Articles 557-559: Lack of testamentary capacity: The testator lacked mental capacity at the time of making the will (dementia, mental illness, undue influence of medication). Medical evidence from the time of will execution is critical. Defect in form: The will does not comply with formal requirements — for example, a handwritten will that is typed rather than handwritten, lacks a date, or is unsigned. A common issue with foreign wills: the will may be formally valid under the country where it was executed but not under Turkish law — however, MÖHUK Article 20 provides that compliance with EITHER system is sufficient. Undue influence or fraud (hile): A person improperly influenced the testator to change their will. This is the most difficult ground to prove — it requires evidence of manipulation and that the testator would not have made the same dispositions independently. Violation of reserved shares (saklı pay ihlali): This is addressed not through will invalidation but through the reduction lawsuit (tenkis davası, TMK Article 560). The will remains valid, but the portion exceeding the freely disposable portion is reduced to restore the reserved shares. Procedure: Filed at the Civil Court of Peace (Sulh Hukuk Mahkemesi). Time limitation: 1 year from learning of the will and of the grounds for challenge, and 10 years from the opening of the will (absolute deadline). The burden of proof is on the challenger.

For foreign property owners in Turkey, proper estate planning can prevent costly and time-consuming probate processes. Our firm assists with: preparing Turkish-law-compliant wills (vasiyetname) at Turkish notaries with sworn translators, coordinating multi-jurisdictional estate plans that align Turkish inheritance rules with home country provisions, obtaining Certificates of Inheritance (veraset ilamı) for foreign heirs, filing inheritance tax declarations and optimizing tax exposure through available exemptions, transferring TAPU (title deeds) to heir names, and handling cross-border inheritance complications involving the EU Succession Regulation, common law probate systems, and Islamic inheritance rules.

The intersection of Turkish inheritance law with international private law creates complex planning challenges that require coordination between Turkish and home-country legal advisors. Attorney Bilal Alyar provides bilingual (Turkish-English) inheritance law services, including: will preparation at Turkish notaries with sworn translators, court representation for Certificate of Inheritance proceedings, inheritance tax optimization through available exemptions, TAPU transfers for inherited real estate, and coordination with foreign attorneys for multi-jurisdictional estate administration.