The right of inheritance of real estate in Turkey for foreigners

The right of inheritance in Turkey. According to Turkish law, inheritance in Turkey takes place according to the property regime in force between the spouses: legal or contractual. By law, all property acquired in marriage is joint.

All property after the death of the owner of the property is divided between his relatives in the proportions of 25% to the legal spouses and 75% to the children of the deceased owner.

Legitimate heirs. In the inheritance legislation of Turkey, the heirs of the first stage are blood relatives: spouse, children. Adopted children have rights equal to the rights of blood children. Moreover, an important point is the shares of hereditary property. There is a certain inheritance table, which is prescribed in the law of the Civil Code of the Republic of Turkey. 

According to the articles that are prescribed in the law regarding inheritance:

1. In the absence of a spouse, the heirs of the first stage are the children of the deceased with the division of inheritance equally. At the death of one of the children, grandchildren and great-grandchildren inherit in the appropriate shares according to the scheme. In the absence of a spouse, children, grandchildren and parents, the inheritance is divided among other relatives according to the degree of kinship.
2. Children born out of wedlock, subject to their recognition by the parent or by a court decision, are recognized as heirs on an equal basis with legitimate children.
3. If the deceased has a spouse, then in the absence of other relatives, the entire inheritance goes to him (her). If there are other heirs besides the spouse, then the inheritance is distributed among these heirs.
4. If the spouse did not live with the deceased and cannot prove his close relationship with him, he may be deprived of inheritance. According to this explanation, there are examples of the Supreme Court's decision. Divorced spouses and brides (grooms) cannot claim inheritance.
5. Foster children have the same rights as relatives. If a person has foster parents, then they are deprived of the right to become his heirs.
6. In the absence of heirs, all property goes to the state.

Refusal of inheritance. The heir has the right to refuse the inheritance, since together with the inheritance he assumes the debt obligations of a deceased relative. According to Turkish law, the refusal of inheritance can be issued within 3 months. When accepting an inheritance, after the date of the deceased's death, the heir must file a lawsuit for recognition of the inheritance and making a decision "veraset ilami" for the subsequent payment of the inheritance tax.

Inheritance of real estate in Turkey. According to Turkish law, the inheritance of real estate in Turkey by foreigners is regulated by the "principle of reciprocity".  In accordance with the Resolution of the Cabinet of Ministers of Turkey No. 2/13394 dated 05/29/1940, the same rules apply to foreign citizens in Turkey as to Turks in other countries. According to article 20/1 of Law No. 5718 "On Private International Law and Procedure", the national legislation of the testator applies to inheritance. But based on practice, Turkish law applies to real estate located in Turkey, despite the principle of reciprocity. In order to overcome the issues that are associated with these problems, it is necessary to draw up a notarized will. It is best to make a will with a Turkish notary, but it is also possible in Russia or any other country that complies with the Hague Convention of 1961, and must be certified with an Apostille. For citizens of states with which Turkey observes the "principle of reciprocity", it is not necessary to make a will. 

Making a will. Everyone has the right to make a will in favor of any other person or group of persons. The will can be changed or liquidated at any time. There are three types of wills in Turkey:

• Written will (Yazılı Vasiyetname),
• Oral testament (Sözlü Vasiyetname),
• Official will (Resmi Vasiyetname).

A more common type of will in Turkey is the official type of will. This will is drawn up by a notary and stored either with him or in a Civil court. When a person applies to make a will, in accordance with the legislation of Turkey, the notary makes a conclusion about his legal capacity and properly draws up a will. According to the content of the will, the inheritance of movable property is made out on the basis of the legislation of the country of which the applicant is a citizen. Immovable property is inherited in accordance with the legislation of Turkey.

How is the inheritance divided if there are missing persons in the family? Missing persons can be declared dead with a confident suspicion of death after the expiration of 5 years, in the absence of news - after the expiration of 15 years. If in this case the missing person has no heirs, then the property is kept by the state for 10 years, then goes to the treasury. The inheritance case is conducted by a judge who is obliged to: - describe the property; - take measures to ensure his safety; - sell the property if necessary (division between heirs, payment of debts and fees); - to pay the debts and obligations of the deceased; - to settle the banking activities of the deceased; - to ensure the normal operation of enterprises and organizations that belonged to the deceased. If this is not possible, then take measures to freeze their activities. The judge takes these measures both personally and through his official representatives. If there are no heirs, the judge makes announcements about the inheritance in the press 2 times a month during the year. If during this time no claims have been received for the inheritance, then it goes to the state. Within a month, the court issues a certificate of inheritance to the heirs, which can be challenged in court. Any of the heirs may renounce his share of the inheritance in favor of any other heir or the State, which is also recognized as the legitimate heir.

Inheritance of property in Turkey by foreign citizens by will. 

Wills drawn up by foreigners in their own country can be executed in Turkey. In order to transfer property rights according to the will, the heir (heiress) must present a court letter from his country and certify it at the Turkish Consulate. Then it is necessary to submit a letter to the appropriate court at the location of the property. Then the Turkish court issues an official document authorizing the transfer of property. After that, this letter is presented together with other documents to the TAPU registration department. There is a tax on inheritance and transfer of property in Turkey. The transfer of real estate within Turkey from one to another or by inheritance is accompanied by the payment of inheritance and transfer tax. A taxpayer is a person who inherits property. Our company Maxhome Invest provides assistance and clarifications in matters related to the right of inheritance in Turkey.

Block of frequently asked questions about the service

Can I register ownership for myself and my relatives?

At the moment, a TAPU can accommodate up to 10 people. Ownership rights can be registered either in the name of a relative or in the name of any other person. Ownership shares are also registered.

If I want to sell my property in Turkey, do I have to pay any taxes?

Yes, if less than 5 years have passed since the date of your purchase, then you will pay income tax in the amount of 18% on the difference between the purchase price and the sale price at the cadastral value. After 5 years of owning your property, you can sell it at any price without paying taxes