Whether a foreign national may be an heir in Türkiye is shaped at the intersection of two bodies of rules: the succession provisions of the Turkish Civil Code No. 4721 and the connecting rules of private international law. Foreign natural persons may acquire the status of heir save for the restrictions laid down by law; they may become entitled by way of succession to immovable property as well as to movable assets.
In practice, however, the matter does not end with recognition of the status of heir. Which law is to be applied, which State’s courts have jurisdiction, how the transfer at the land registry is to be conducted and the extent of the tax burden that will arise are questions that must be resolved together. Where the person holds more than one nationality or is of Blue Card status, the picture becomes still more layered.
In this briefing note we address the inheritance rights of persons who do not hold Turkish citizenship, the rules to be applied and the points at which matters become blocked in practice.
Legal Basis of the Inheritance Rights of Foreigners in Türkiye
The framework governing the succession rights of foreigners in this country is drawn essentially by two texts: the Turkish Civil Code No. 4721 and the Act on Private International Law and Procedural Law No. 5718. The rule accepted as a matter of Turkish law is that foreign natural persons may be heirs to the same extent as Turkish citizens, save for the restrictions expressly laid down by statute.
An important exception to this position lies in the field of the acquisition of immovable property. The right of ownership of foreigners may be restricted in respect of military prohibited zones, security zones, land of agricultural character and areas whose scope has been narrowed by special statutes. The status of heir and the extent of the property that may be acquired in reliance on that status must therefore be assessed separately.
The Current Position of the Reciprocity Principle
At one time the acquisition of immovable property by foreigners in this country was conditional upon the reciprocity requirement being satisfied, and that principle operated as a decisive filter. Following the amendments made to the Land Registry Act, that requirement has been repealed in respect of the nationals of many States.
The field has not, however, been liberalised entirely. Regulations introduced by Presidential decisions, restrictions based on country of origin and provisions in special legislation continue to carry weight both for direct acquisition and for acquisition by way of succession. For this reason a separate examination may be required in each particular case according to the State of which the foreign heir is a national.
Circumstances Limiting the Acquisition of Immovable Property
The acquisition of immovable property in Türkiye by foreign natural persons is possible within the limits drawn by statute. In respect of security zones, military prohibited zones and places whose scope has been narrowed by special statutes, acquisition is in most cases impossible from the outset.
Even in situations falling outside these categories there is no absolute freedom. In respect of strategically located areas, land of agricultural character and immovable property exceeding a given surface area, the obtaining of administrative permission or compliance with quantitative limits may come into play.
Determining the Applicable Law and International Jurisdiction
In a succession dispute containing a foreign element, the first question to be resolved is which State’s law the relationship is subject to and in which country’s court the action is to be heard. In Turkish law these questions are answered on the basis of the connecting rules of the Act on Private International Law and Procedural Law No. 5718.
Act on Private International Law and Procedural Law No. 5718, Art. 20
“Succession is subject to the national law of the deceased. Turkish law shall be applied in respect of immovable property situated in Türkiye. The provisions relating to the grounds for the opening of the succession, to its acquisition and to its division are subject to the law of the country in which the estate is situated.”
As is apparent from that provision, the legislature has not adopted a single connecting factor; it has established a twofold distinction according to whether the asset forming part of the estate is movable or immovable.
In respect of immovable property within our borders the application of Turkish law is mandatory; for movable assets, by contrast, the national law of the deceased comes into play as a rule. The direct consequence of this distinction is that, over one and the same estate, the laws of more than one country may be applied simultaneously to different components of the property.
Application of Turkish law to immovable property. Turkish law is taken as the basis for the passing of an immovable property situated in Türkiye to the heirs. Accordingly, the transfer of ownership, the transactions to be carried out in the land registry, the shares of the heirs and disputes concerning rights in rem over the immovable property are resolved according to Turkish law.
The national law principle for movables. For components of movable property, the rule is that the law of the State of which the deceased was a national is applied. Deposit accounts, motor vehicles, securities and similar assets are in most cases made subject to this connecting rule.
In an inheritance file with a foreign element, therefore, while immovable property is assessed according to Turkish law, the provisions of a foreign legal order may find application in respect of movables.
Rules Applicable to Dispositions Upon Death
The law applicable to dispositions upon death such as wills and contracts of succession is likewise addressed in Article 20 of the Act on Private International Law and Procedural Law No. 5718.
In Turkish law two legal orders are accepted as alternatives as regards the form of such dispositions: the law of the country in which the disposition was made, or the national law of the deceased. Thanks to this flexibility, a will prepared by a foreign person in compliance with the formal rules of his or her own country may, under certain conditions, be regarded as valid in Türkiye as well.
As regards capacity, however, the criterion is different. The capacity to make a disposition upon death is established according to the national law to which the person was subject on the date the disposition was made. In other words, whether a person is capable of making a will is determined according to the law of the State to which he or she is bound by the tie of nationality.
As to form. The form of wills and contracts of succession may comply either with the law of the place where the transaction was carried out or with the national law of the deceased. A disposition satisfying the formal requirements of either of these two laws may be regarded as valid.
As to capacity. The capacity of the person making the disposition is subject to his or her national law at the time of the transaction. The authority of a foreign person to make a will is therefore examined by reference to the law of the country of which he or she is a national.
Procedures That Foreign Heirs Must Complete
For heirs who are not Turkish citizens, the procedure in this country proceeds on three legs: documenting the status of heir, putting documents originating abroad into due form, and completing the transfer at the land registry. In order for documents drawn up in a foreign country to be processed in Türkiye, an apostille, a sworn translation and, in some cases, recourse to recognition and enforcement proceedings may be required.
Obtaining the certificate of inheritance. Whether a foreign heir can use his or her status as heir in official transactions in Türkiye depends on obtaining a certificate of inheritance. The certificate of inheritance is issued by the Civil Court of Peace.
Recognition and enforcement of foreign court judgments. In order for a judgment as to heirship given by a foreign judicial authority to take effect in this country, it is in some cases necessary to bring an action for recognition or for enforcement. An action for recognition enables the foreign judgment to acquire the effect of res judicata in Türkiye; an action for enforcement renders it enforceable. These proceedings are decisive in practice as regards foreign certificates of inheritance, divorce judgments and judgments on the division of estates.
Apostille and translation. For official documents drawn up abroad to be usable in Türkiye, an apostille must in most cases be obtained; that certification confirms the official validity of the document in the country in which it was drawn up. In addition, texts in a foreign language must be translated into Turkish by a sworn translator and, where necessary, notarised. Documents whose apostille or translation is left incomplete may be rejected both by land registry directorates and by the courts.
Transactions carried out through consulates. Heirs who are abroad may have many of the documents relating to inheritance transactions in Türkiye drawn up at Turkish consulates in the country where they are located; they may also grant a power of attorney by the same route.
Transfer at the land registry. In order for immovable property in Türkiye to be registered in the names of the heirs, the succession transfer procedures must be conducted at the land registry directorate. At this stage the certificate of inheritance, identity documents, tax-related papers and any other official documents requested are submitted to the administration. Since the acquisition of immovable property by foreign heirs is subject to statutory restrictions, land registry directorates may also carry out an assessment having regard to the person’s nationality, the character of the immovable property and the region in which it is located.
Taxes and Charges
Where a person who is not a Turkish citizen acquires property in this country by way of succession, various fiscal obligations arise, foremost among them inheritance and transfer tax. Particularly in transfers of immovable property, filing the return within the prescribed period and completing the payments associated with the land registry transactions are decisive if the procedure is not to become blocked.
Circumstances such as the heir residing abroad, the acquisition being denominated in foreign currency, or the deceased holding property in more than one country may in practice bring with them additional tax examinations.
Inheritance and transfer tax. Assets acquired in this country by way of succession form the subject matter of this tax. Immovable property, deposit accounts, vehicles, company shares and other components of property fall within the tax base. As regards liability, whether the person is a Turkish citizen is not on its own determinative; a tax obligation may arise for a foreign heir as well where an asset situated in Türkiye is acquired by way of succession.
Period for filing the return. Heirs must file a return within the prescribed periods. The length of that period may vary according to where the deceased died, in which country the heir is located and whether a foreign element is present. Since failure to file the return in time may lead to sanctions such as tax penalties and default interest, it is important for heirs abroad to keep careful track of the time limits.
Exemptions and reliefs. Exemption thresholds redetermined each year apply in inheritance and transfer tax. Reliefs at certain rates may be available for the surviving spouse and for the other heirs. In calculating the tax, the heir’s share, the total value of the estate and the exemption thresholds provided for by statute are taken into account together.
Land registry charge and other costs. In a transfer of immovable property occurring by way of succession, a land registry charge is as a rule not collected as it is in sale transactions. Revolving fund fees, service charges, translation fees, notary costs and various official transaction expenses may, however, arise. The preparation of foreign documents, apostille procedures, translations and the execution of powers of attorney also constitute additional cost items in practice.
Dual Citizenship, the Blue Card and Questions of Status
Whether a person holds more than one nationality, has renounced Turkish citizenship or is a Blue Card holder makes a difference as regards the rules applicable to the succession relationship. What is decisive here is whether Turkish citizenship subsists, which State’s nationality is held, and the nature of the legal tie the person has established with Türkiye.
Indeed, the position of dual citizens and Blue Card holders requires separate treatment as regards land registry transactions, the obtaining of a certificate of inheritance, the acquisition of immovable property and the restrictions applying to foreigners.
Dual Citizens
For persons holding both Turkish citizenship and the citizenship of another State, inheritance transactions are assessed having regard to the particular circumstances of the case. Where the inheritance rights of dual citizens in Türkiye are concerned, the provisions relating to Turkish citizens are in most cases taken as the basis.
This assessment acquires practical importance in particular at the stage of acquiring immovable property in this country by way of succession.
Persons Who Have Renounced Citizenship
Persons who have left Turkish citizenship with permission may continue to exercise a number of rights within the scope of Blue Card status. The procedure by which citizenship was renounced and the person’s current legal status may, however, lead to differing outcomes in inheritance transactions.
As regards the acquisition of immovable property, transactions in the land registry and the acquisition of property by way of succession, the person’s citizenship position at the relevant time is examined separately.
The Position of Blue Card Holders
Under the Turkish Citizenship Act No. 5901, persons holding a Blue Card continue to enjoy the greater part of the rights granted to Turkish citizens, save for the exceptions enumerated in the statute.
Persons of this status may be heirs in Türkiye, may acquire immovable property and may acquire property by way of succession. In practice, production of the Blue Card document is required during land registry transactions and applications to official institutions.
Court with Jurisdiction in Inheritance Actions with a Foreign Element
In succession disputes containing a foreign element, the international jurisdiction of the Turkish courts is governed by Article 43 of the Act on Private International Law and Procedural Law No. 5718.
Under that provision, the court with jurisdiction in inheritance actions is as a rule the court of the deceased’s last place of domicile in Türkiye. Where the deceased had no last place of domicile in Türkiye, the action may be brought in the court of the place where the property forming part of the estate is located.
This jurisdictional rule is decisive in practice as regards the court of the place where the immovable property is situated, particularly in actions for the annulment of title deed and registration concerning immovable property in this country, in claims based on simulation by the deceased, and in actions for the dissolution of co-ownership.
Independent Legal Assessment
The difficulty in inheritance files with a foreign element arises for the most part from the procedure being conducted simultaneously in different countries. Since an estate may be subject to more than one legal order, movable and immovable assets must be separated out from the outset. The greater part of the delays, meanwhile, stems from the apostille and translation steps being left until the land registry stage.
Before proceeding in a particular file, we recommend that the following matters be clarified:
- Classifying each component of the property in the estate according to the movable–immovable distinction and establishing the applicable law accordingly
- Researching in advance, by reference to the heir’s nationality, the restrictions of region and character applying to the acquisition of immovable property
- Establishing, before the procedure begins, the need for an apostille, a sworn translation and, where required, recognition and enforcement in respect of documents originating abroad
- Placing the period for filing the inheritance and transfer tax return in a calendar, having regard to the country in which the heir is located
- Establishing dual citizenship or Blue Card status by documentary evidence so as to remove any doubts at the land registry stage from the outset
- Assessing, where an action is required, the choice of jurisdiction as between the deceased’s last place of domicile and the place where the estate is situated
Independent Legal provides advisory services and conducts litigation throughout the whole of the procedure in succession disputes with a foreign element, from determining the applicable law to completing the transfer at the land registry.