If the will was executed abroad, a foreign heir must first secure a valid inheritance certificate or a recognized foreign probate/decision in Turkey, then file the inheritance tax declaration, and finally apply at the land registry with apostilled and translated documents to register title. This process applies Turkish law to immovable property located in Turkey.
Legal basis and which law applies
Under Article 20 of the Law on International Private and Procedural Law (Law No. 5718), succession to immovable property is governed by the law of the place where the property is situated, so Turkish substantive inheritance law applies to real estate located in Turkey regardless of where the will was made or the deceased’s nationality. Turkish courts therefore have jurisdiction to issue an inheritance certificate (certificate of succession, veraset ilamı) for immovables in Turkey, and the Turkish Civil Code governs transfer upon death. Article 598 of the Turkish Civil Code (Law No. 4721) provides for issuance of an inheritance certificate establishing heirs and shares, and Article 599 states that heirs acquire the estate automatically at death, subject to registration formalities for immovables. These provisions frame the requirement that land registry records change only after proper proof of heirship and compliance with tax obligations. [1][2]
Using a will made abroad: recognition, apostille, and translation
If a foreign court has already probated the will or issued a decision identifying heirs and shares, that decision must be recognized (tanıma) or enforced (tenfiz) in Turkey under Articles 50–59 of Law No. 5718 before the land registry will act on it. Recognition/enforcement requires, among other conditions, finality in the country of origin and absence of public policy conflict, which Turkish courts assess in a dedicated proceeding. Without recognition, a foreign judgment has no effect on Turkish registers. If there is no foreign judgment and only a foreign will, the heir typically applies directly to a competent Turkish civil court for a Turkish inheritance certificate, submitting the original foreign will with a sworn translation and the required formal authentications. Turkey is a party to the Hague Apostille Convention; therefore, public documents from other member states must bear an apostille for use in Turkey, followed by a sworn Turkish translation and notarization. Documents from non-Apostille countries require consular/legalization steps set by the Turkish Ministry of Foreign Affairs. These formalities ensure the will and related documents are admissible in Turkish proceedings. [1][3][4][5]
Foreign heirs’ eligibility and land registry requirements
Foreign nationals may inherit Turkish real estate, subject to the same geographical and area restrictions that apply to foreign acquisitions generally. Article 35 of the Land Registry Law (Law No. 2644) allows acquisition by foreign real persons through inheritance, but imposes limits such as a maximum of thirty hectares per person nationwide and restrictions in designated military and security zones; if the inherited property falls in a prohibited area or exceeds the permissible limit, liquidation or transfer may be required under administrative supervision. The General Directorate of Land Registry and Cadastre states that foreign heirs must present a Turkish inheritance certificate or a recognized/enforceable foreign probate decision, heir identification (passport), Turkish tax numbers, an inheritance and transfer tax declaration or clearance from the tax office, and, if acting by representative, a power of attorney (vekaletname) meeting Turkish form requirements. All foreign documents must be apostilled or legalized and translated into Turkish. The land registry will register the heirs according to the shares in the certificate/decision once fiscal and legal conditions are met. [2][5][6]
Inheritance tax, declarations, and timing
Turkish Inheritance and Gift Tax (Law No. 7338) applies to transfers at death of property located in Turkey, including when the heir is a non-resident. The heir must file an inheritance tax declaration with the competent Turkish tax office within the statutory period calculated from the date of death or from the date the death becomes known, with exact deadlines and installment payment schedules set by the law and annually updated parameters. The Ministry of Treasury and Finance publishes current brackets and rates applicable to inheritances, which are progressive within the bands specified in Law No. 7338 and updated each year. Land registry transfer to heirs requires proof that the declaration has been filed and that any due installments are in order; otherwise, registration is not completed. Professional advice from a Turkish tax advisor or attorney is recommended to determine the correct filing office, deadlines, and documents for non-resident heirs, as this information is general in nature. [7]
Court procedure to obtain an inheritance certificate in Turkey
If there is no foreign probate judgment to recognize, the heir petitions the competent Turkish civil court of peace in the district where the property is located, requesting issuance of a certificate of inheritance. The court applies Turkish law to immovables, examines the will’s validity within the Turkish framework, and determines heirs and their shares. The petition must include the death certificate, the will with apostille/legalization and certified translation, identity documents for the heirs, and, if available, civil registry extracts evidencing family ties. Once final, the certificate of inheritance can be presented to the land registry along with tax documentation for registration. Where formal requirements are met and there is no dispute, Turkish notaries may issue inheritance certificates; however, in cross-border cases involving foreign wills, courts are typically the competent authority due to conflict-of-laws and form issues arising under Law No. 5718. The land registry relies strictly on the final court or notarial certificate for the registration decision. [1][2][5]
Practical points for land registry registration
At the land registry office (tapu müdürlüğü) where the property is recorded, the heir or their attorney files the application with the inheritance certificate or recognized foreign probate decision, the will and translations, the inheritance tax declaration/clearance, IDs and tax numbers, and proof of address. If the heir appoints a lawyer or another representative, the power of attorney granted abroad must be apostilled or legalized and then translated into Turkish; it must expressly authorize inheritance registration and land registry transactions. The registrar will examine compliance with foreign ownership restrictions under Article 35 of Law No. 2644 and confirm there are no prohibitions affecting the parcel. If the inherited share is to be transferred or sold immediately after registration, the heir must complete the inheritance registration first, then proceed with subsequent conveyance actions. The General Directorate of Land Registry and Cadastre provides procedural guidance and may request additional documents depending on the file. [2][5][6]
Summary
Inheritances of Turkish real estate are governed by Turkish law at the locus of the property, even if the will was executed abroad. The foreign heir must either obtain a Turkish inheritance certificate or have a foreign probate decision recognized or enforced in Turkey, and must ensure all foreign documents carry apostille/legalization and certified Turkish translations. Registration at the land registry also requires timely inheritance tax filings and compliance with foreign ownership restrictions. Engaging a Turkish attorney experienced in cross-border succession can streamline recognition proceedings, court petitions, and registry filings, particularly where multiple jurisdictions and languages are involved. [1][2][5][6][7]
Related Questions:
Q2 How does a foreign court probate decision get recognized in Turkey?
Q3 What documents do foreign heirs need to obtain a Turkish certificate of inheritance?
Q4 Do foreign ownership restrictions apply to inherited property near military zones?
Q5 How is Turkish inheritance tax calculated for non-resident heirs of real estate?
References:
[1] T.C. Resmî Gazete (Official Gazette). “Law No. 5718 on International Private and Procedural Law (MÖHUK).” https://www.resmigazete.gov.tr/eskiler/2007/12/20071212-1.htm
[2] T.C. Resmî Gazete (Official Gazette). “Turkish Civil Code, Law No. 4721.” https://www.resmigazete.gov.tr/eskiler/2001/12/20011208.htm
[3] T.C. Adalet Bakanlığı (Ministry of Justice). “Recognition and Enforcement of Foreign Court Judgments in Turkey.” https://www.adalet.gov.tr
[4] T.C. Dışişleri Bakanlığı (Ministry of Foreign Affairs). “Apostille (The Hague Convention of 5 October 1961).” https://www.mfa.gov.tr/apostille.en.mfa
[5] Tapu ve Kadastro Genel Müdürlüğü (General Directorate of Land Registry and Cadastre). “Procedures for Foreigners.” https://www.tkgm.gov.tr
[6] T.C. Resmî Gazete (Official Gazette). “Land Registry Law No. 2644, Article 35.” https://www.mevzuat.gov.tr/MevzuatMetin/1.3.2644.pdf
[7] T.C. Hazine ve Maliye Bakanlığı (Ministry of Treasury and Finance) – Gelir İdaresi Başkanlığı. “Inheritance and Gift Tax (Law No. 7338) and current rates.” https://www.gib.gov.tr
Disclaimer: This article is for informational purposes only and does not constitute legal, financial, or investment advice. Property law and tax rules in Turkey change frequently. Consult a licensed Turkish lawyer, accountant, or real estate professional before making any purchasing decision.