The inheritance transfer process for foreign nationals requires the sequential completion of certain legal and administrative stages in practice. First, in order to ensure that the process is carried out effectively and swiftly in Türkiye, the heirs grant a power of attorney to a lawyer. Powers of attorney issued abroad must bear an apostille and must be accompanied by notarized Turkish translations.

Following the procurement of the power of attorney, a lawsuit is filed before the Civil Court of Peace to obtain a certificate of inheritance (certificate of heirs). At this stage, it is of great importance that the lineage and causal link between the deceased and the heirs are demonstrated clearly, concretely, and without any room for doubt. For this reason, birth certificates, family registry documents, marriage certificates, and other required official documents of the heirs are submitted to the case file.

All documents obtained from abroad must bear an apostille and be accompanied by notarized Turkish translations in order to be legally valid in Türkiye. The certificate of inheritance issued on the basis of these documents constitutes the fundamental legal basis for inheritance transactions of foreign heirs in Türkiye.

After obtaining the certificate of inheritance, an appointment is made with the relevant tax office in order to submit the inheritance and transfer tax return on behalf of the heirs. Upon completion of the declaration process and payment of the required inheritance and transfer taxes, the actual transfer of the inheritance becomes possible.

At the final stage, depending on the type of inheritance:

• Applications are made to the land registry directorate for the transfer of immovable properties,
• Applications are made to banks for bank accounts,
• Applications are made to vehicle registration authorities for motor vehicles,
  
  

and the inheritance is transferred into the names of the heirs. Thus, foreign national heirs become able to exercise their inheritance rights in Türkiye both legally and in practice.

As each stage of this process requires knowledge of international inheritance law, foreigners law, tax law, and land registry legislation, conducting the procedures through an expert lawyer is of critical importance in preventing delays and irreparable losses of rights.

FREQUENTLY ASKED QUESTIONS (FAQ)

1. Can foreign nationals be heirs in Türkiye?

Yes. Foreign nationals may be heirs with respect to the assets of Turkish citizens or foreigners located in Türkiye. However, particularly with regard to immovable properties, an assessment is made by taking into account the principle of reciprocity and the provisions of land registry legislation.

2. Which law governs the inheritance transfer for foreign nationals?

The applicable law in inheritance transfers is determined according to the nature of the inheritance. Turkish law applies to immovable properties located in Türkiye. As a rule, the national law of the deceased applies to movable property.

3. Can foreign heirs obtain a certificate of inheritance in Türkiye?

Yes. Foreign national heirs may obtain a certificate of inheritance from the Civil Courts of Peace in Türkiye. In order for inheritance certificates obtained abroad to be valid in Türkiye, they must bear an apostille and, if necessary, be subject to recognition and enforcement procedures.

4. Can foreign heirs carry out inheritance procedures without coming to Türkiye?

Yes. Foreign heirs may carry out the entire inheritance transfer process without coming to Türkiye by authorizing a lawyer through a power of attorney issued by a notary or consulate. This is the most commonly preferred and safest method in practice.

5. Can foreign nationals inherit immovable property in Türkiye?

As a general rule, yes. However, the acquisition of immovable property may be restricted depending on reciprocity, country-based limitations, military restricted zones, and the nature of the immovable property. Each specific case must be evaluated separately.

6. Is there inheritance and transfer tax for foreign heirs?

Yes. Foreign national heirs are subject to inheritance and transfer tax with respect to inheritance assets located in Türkiye. Failure to submit the tax return within the prescribed period may result in penalties.

7. Can foreign heirs renounce the inheritance?

Yes. Foreign national heirs may also renounce the inheritance. Renunciation of inheritance must be declared to the Civil Court of Peace within 3 months from the date of death of the deceased. Renunciations not made within the statutory period are not valid.

8. What happens if a dispute arises among foreign heirs?

If there is a dispute among the heirs, the inheritance partnership continues. In such cases, the inheritance may be divided by filing an action for dissolution of co-ownership (partition action).

9. Why is lawyer assistance important in the inheritance transfer process for foreign nationals?

This process involves the intersection of different legal systems and is highly sensitive in terms of documentation and deadlines. Incorrectly or incompletely conducted procedures may result in the complete obstruction of inheritance transfer or lead to lawsuits lasting for years. An experienced international inheritance law attorney ensures that the process is completed swiftly, securely, and in compliance with the law.