Inheritance Law in Turkey: Legacy and Wills

Published on May 5, 2026 and written by Cyril Jarnias

At the heart of family and estate dynamics in Turkey, inheritance law plays a crucial role in defining the rules surrounding inheritance and wills. Understanding how a deceased person’s assets are transferred to their heirs becomes essential in a country where cultural traditions and legal texts must harmonize.

This article unveils the legal mechanisms specific to Turkey, highlighting how the principles of Turkish civil law influence successions, while addressing the nuances of wills and the reserved rights of family members.

Discover how these rules shape family relationships and influence estate management within an ever-evolving Turkish society.

Inheritance Law in Turkey: General Overview

The inheritance law system in Turkey is primarily governed by the Turkish Civil Code, which establishes a protective legal framework for heirs and imposes an equitable distribution of the deceased’s assets.

Main Laws and Regulations

• The Turkish Civil Code governs the entire inheritance process.
• Articles 598 to 602 regulate the opening, validation, and execution of wills.
• The principle of “universal succession” applies: all assets (and liabilities) are transferred to the heirs at the moment of death.

Key Players Involved

• Legal heirs: surviving spouse, children, parents, siblings, grandparents.
• The Civil Court of Peace (Sulh Hukuk Mahkemesi), responsible for opening the will and issuing the inheritance certificate.
• The executor, if appointed by the deceased.
• Notaries, who may intervene to authenticate certain inheritance documents.

Types of Assets Included in the Inheritance

• Real estate (land, houses, apartments)
• Personal property (cars, jewelry, furniture)
• Financial assets (bank accounts, stocks)
• Debts (heirs also inherit the deceased’s debts, unless they renounce the inheritance)

Asset Type	Included in Inheritance
Real Estate	Yes
Personal Property	Yes
Financial Assets	Yes
Debts	Yes (by principle)

Applicable Tax Rates and Principles

• Turkey applies progressive inheritance tax rates, generally between 1% and 30% depending on the value of the estate and the degree of kinship.
• Close heirs (spouse, children) benefit from lower rates.
• Inheritance taxes are due before the final distribution of assets.

Heirs’ Rights and Legal Procedures

• Reserved heirs (descendants, spouse, sometimes parents) benefit from mandatory minimum shares protected by law.
• Heirs can accept or refuse the inheritance.
• The inheritance certificate, issued by the court or a notary, is essential to access the deceased’s assets.
• Drafting a will must follow precise forms: written, dated, signed, or authenticated by a notary.
• The will is presented to the court for verification of authenticity and execution.

Concrete Examples and Recent Cases

• If a Turkish citizen dies without a will, the children and spouse share the assets. For example, the spouse receives a quarter of the estate if there are descendants, or half if there are no children but other legal heirs.
• In the absence of descendants or a spouse, the inheritance goes to the parents, then siblings, then grandparents.
• In case of significant debts, an heir can refuse the inheritance by written declaration to the Civil Court of Peace within three months of learning of the death.

Common Practices and Frequent Challenges

• Disputes often concern the distribution of real estate or challenges to reserved shares.
• Failure to comply with will formalities can lead to its annulment.
• Managing foreign assets owned by the deceased can complicate the procedure, sometimes requiring international experts.

Reserved heirs cannot be completely excluded, even by will, guaranteeing minimal protection to certain family members.

In Turkey, the inheritance certificate is the administrative key to unlocking bank accounts, selling real estate, or transferring any other asset to the heirs’ names.

Inheritance Rules for Expatriates in Turkey

Laws Governing Inheritance Rights for Foreigners in Turkey

The Turkish Civil Code forms the basis of inheritance law in Turkey, applying equally to Turkish citizens and foreigners residing in or owning property in the country.

Foreigners have the same inheritance rights as Turkish citizens for assets located in Turkey. Turkish law automatically applies to the inheritance of real estate located within the territory, even if the deceased was a foreigner.

International conventions and bilateral treaties, particularly those on avoiding double taxation, can influence applicable taxation and the recognition of expatriates’ inheritance rights.

Conditions for an Expatriate to Inherit in Turkey

• Be designated as a legal heir (parent, spouse, child) or mentioned in a will valid under Turkish law.
• Provide civil status and lineage documents, translated and legalized if necessary.
• Formally accept or renounce the inheritance within three months of learning of the death.

Treatment Differences Between Expatriates and Turkish Citizens

Aspect	Turkish Citizens	Expatriates/Foreigners
Inheritance Rights	Identical	Identical
Compulsory Heirship	Applicable	Applicable
Application of International Treaties	No	Yes (if treaty in force)
Taxation	Subject	Subject (with adaptations)

No major distinction is made between expatriates and Turkish citizens regarding asset distribution or heir recognition. However, international conventions may simplify or adapt certain formalities for foreigners.

Legal Processes for Drafting and Recognizing Wills for Expatriates

• A will can be drafted before a Turkish notary, handwritten (holographic will), or before two witnesses.
• Foreign wills must be translated, legalized, and recognized by Turkish authorities to be valid.
• Turkish law requires compliance with compulsory shares (forced heirship): a portion of the estate must be allocated to reserved heirs (children, spouse).

Specific Restrictions and Requirements for Transferring Assets in Turkey

• Testamentary freedom is limited by forced heirship: it is not possible to completely disinherit one’s children or spouse.
• The deceased’s debts are transferred to the heirs, who can refuse the inheritance within three months.
• In the absence of legal or designated heirs, assets revert to the Turkish state.

Impact of Bilateral Double Taxation Avoidance Treaties and Tax Implications

• Double taxation avoidance treaties signed by Turkey with certain countries prevent expatriate heirs from paying inheritance tax both in Turkey and their home country.
• Inheritance taxes in Turkey are calculated based on the value of transferred assets, with progressive rates.
• Heirs have three years to pay the inheritance tax. Procedures may be adapted based on applicable international tax conventions.

Key Takeaways:

Expatriates benefit from the same inheritance rights as Turkish citizens, subject to compliance with forced heirship and specific administrative steps.

The existence of international conventions can ease taxation and procedures for expatriates, but it is essential to have foreign wills recognized and comply with local requirements to ensure asset transfer.

International Will in Turkey: What You Need to Know

The legal recognition of international wills in Turkey is primarily based on the Turkish Civil Code and the 1973 Washington Convention on International Wills, to which Turkey is a party. An international will can be recognized in Turkey if it meets the formal conditions imposed by this convention as well as the requirements of Turkish law.

Necessary Conditions for the Validity of an International Will in Turkey:

• The will must be drafted in accordance with one of the three recognized forms:
  • Official will (before a notary)
  • Holographic will (entirely handwritten, dated, and signed by the testator)
  • Oral will (only in cases of imminent peril)
• It must respect the reserved rights of protected heirs, such as children and the surviving spouse.
• For a foreign national or if assets are located outside Turkey, an official translation of the document is recommended to avoid any legal ambiguity.

Will Type	Main Conditions	International Validity
Official (Notarized)	Before notary + ratification	Yes
Holographic	Written, dated, and signed entirely by the testator	Yes
Oral	Imminent danger only	Very limited

Administrative Procedure for Probate:

• Presentation of the will to the competent Civil Court of Peace (Sulh Hukuk Mahkemesi).
• Formal verification and authentication of the document.
• Temporary safeguarding of assets until complete resolution.
• Possible appointment of an executor.

Practical Application of the 1973 Washington Convention:

The Convention aims to facilitate cross-border recognition of international wills. Under Turkish law:

A will conforming to international requirements can be recognized if it does not contradict mandatory local rules such as compulsory shares.
Practical application often involves analysis by a specialized lawyer to verify compatibility with the Turkish Civil Code.

Specific Requirements for Foreigners or Assets Located Abroad:

• Important principle: reciprocity between countries – absence may lead to rejection or non-transfer.
• Certified translation mandatory if original is not in Turkish.
• Provisions concerning assets outside the territory may require validation in each concerned country.

Practical Tips for Drafting an International Will in Turkey:

Essential points:

• Always consult a locally specialized lawyer before drafting.
• Ensure all provisions strictly comply with mandatory compulsory shares.
• Prepare all documents in multiple official languages based on asset location and potential heirs.

Summary list:

• Review each clause with a Turkish legal expert
• Officially translate any document not originally drafted in Turkish
• Notify your designated heirs upon final drafting
• Anticipate sometimes lengthy administrative delays during the judicial process

Structure your estate through two mechanisms:

Separate national will if you also own assets outside Turkey

International will conforming to the Convention but validated according to local procedure

Finally, it remains crucial to adapt each step to local cultural particularities: transparency with the extended family is recommended to avoid post-mortem disputes.