Inheritance and Succession law in Turkey

The Turkish Inheritance Law System 

Turkish inheritance law is based on the principle of universal succession. This means that upon the death of the testator, all his property passes to his heirs as a whole. This transfer is automatic and cannot be prevented or excluded by the testator. In addition to the assets, all the rights and obligations of the testator pass to the heirs with the assets. However, the heir is free to refuse the inheritance if he wishes.

Inheritance Law for Foreigners in Turkey

Heirs abroad who suspect that the deceased has left them assets in Turkey must first check whether this is actually the case. If this is the case, the question arises as to how they can accept the inheritance from abroad in relation to the Turkish estate. It is important to note that the Turkish probate courts have no knowledge of heirs abroad. The courts can only obtain this information if the heirs apply for a certificate of inheritance.

If the heirs living abroad delay or fail to make this application, the heirs living in Turkey may divide the estate among themselves without the involvement of the foreign heirs. This not only makes it much more difficult to enforce inheritance claims, but can also lead to legal and financial problems, especially if the other party is insolvent and inheritance claims are made retrospectively.

This risk applies not only to heirs living abroad, but also vice versa. If heirs living in Turkey do not act in time to secure their inheritance rights abroad, they may also jeopardise their claims. In both scenarios, it is therefore crucial that heirs assert their rights in both countries in a timely and correct manner to avoid legal and financial complications later on.

Who inherits what? Succession in Turkey

I. Legal Heirs: Spouse, Children and Relatives

Overview: 

• First order: descendants (children and grandchildren, including adopted children)
• Second order: parents of the deceased and their descendants, i.e. father and mother, siblings of the deceased, nephews and nieces, grandnephews and grandnieces, etc.
• Third degree: the deceased's grandparents and their descendants, i.e. grandfather and grandmother, aunts and uncles, cousins, etc.
• Surviving spouse: The surviving spouse is, of course, also a legal heir. The surviving spouse inherits one quarter in addition to the children, three quarters in addition to the parents and three quarters in addition to the grandparents.

The compulsory portion for a descendant is half of the legal entitlement and one quarter for each parent. Testamentary disinheritance is permitted under Turkish inheritance law. Complete testamentary disinheritance is not possible, so there is always a claim to a compulsory portion. If the estate passes to more than one heir, a community of heirs is formed, after which the estate is divided. The issue of a certificate of inheritance is necessary for publicity reasons. The certificate of inheritance does not establish an inheritance, but rather requires it.

II. What happens if there is no will?

If there is no will, a grant of probate is required to settle the estate. This can be applied for from a notary or a district court. It is particularly important to note that the certificate of inheritance must be applied for at the District Court if there are foreign nationals among the heirs. Required certificate of inheritance depending on nationality and type of estate:

• Turkish citizens with movable assets abroad: A Turkish inheritance certificate is sufficient, but it must be certified or apostilled by the Turkish mission abroad.
• Turkish citizen with immovable property abroad: A foreign inheritance certificate is required. This is issued by the probate court in the deceased's last place of residence. Heirs in Turkey must contact the foreign mission abroad.
• Foreigners with property abroad: A foreign inheritance certificate is required regardless of the place of death. Heirs in Turkey should contact the foreign mission.
• Foreigners with property in Turkey: A Turkish certificate of inheritance must be applied for at a Turkish civil court. Processing time is usually 1 to 3 months.

Overview: Inheritance administration and legal procedures in Turkey

1. Opening a will: the first step in administering an estate

As in other countries, the administration of an estate in Turkey begins with the opening of a will. This step is crucial in establishing the legal basis for the inheritance. The certificate of inheritance is then issued, officially confirming the heir(s).

2. Applying for a certificate of inheritance: legitimising the heirs

If there is no will, the heirs must apply for a grant of probate. A grant of probate is needed to officially identify the heirs and give them the legal authority to administer the estate. The application for a certificate of inheritance can be made to a district court or a notary public if all the heirs have Turkish citizenship.

3. Accepting or rejecting the inheritance: decision within three months

In Turkey, the heirs have the option of either accepting or rejecting the inheritance. It is possible to disclaim the inheritance without a certificate of inheritance, but in certain cases the court may issue a certificate of inheritance. A disclaimer must be made within three months of the testator's death. If this period is exceeded, the conditions for a later disclaimer are more restrictive.

4. Paying inheritance and property taxes: clarifying financial obligations

Once the certificate of inheritance has been issued, the heirs must pay the inheritance tax due. In addition, it is necessary to obtain a clearance certificate from the tax office to ensure that the administration of the estate can continue. Similarly, any property tax due on any property included in the estate must be paid. Only when these payments have been made can the inheritance be registered in the Land Registry.

5. Community of heirs and conflict resolution: making joint decisions

In Turkey, the estate is distributed by the community of heirs, which means that all the heirs have to make decisions together. If protracted disputes arise and no agreement can be reached, a forced sale can be initiated. While a forced sale may initially result in the property being sold at a price below market value, current trends show that inherited properties are being sold at fair prices due to increased demand and online auctions.