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⚠️ DISCLAIMER: This guide is for informational purposes only and does not constitute legal advice. Tax rates for 2026 are projections. Consult a qualified Turkish lawyer for your specific case.

Executive Summary: The 2026 Shift

For decades, British expatriates and international investors have navigated the complex intersection of Turkish Civil Law and their own national laws. Often, this has been done based on simplified advice or assumptions derived from home jurisdictions like the UK.
However, the regulatory landscape evolving through late 2025 and into 2026 introduces a new level of fiscal rigor. The Turkish government has introduced critical changes regarding property valuation and digital registration that demand a sophisticated strategy.
This guide provides an exhaustive analysis of Turkish Inheritance Law (Miras Hukuku) as we stand on the precipice of 2026. Three critical developments drive our analysis:
  1. The Valuation Revolution: The 2026 Property Valuation Cap limits tax value increases to 200% of 2025 levels. While a "cap," this effectively triples the tax base for inheritance transfer fees.
  2. The Digital Barrier: The mandatory requirement for 3D Digital Building Models (3B Sayısal Yapı Modeli) starting January 1, 2026.
  3. The Erosion of Informal Ownership: Strict enforcement of "Reserved Share" rules often catches British owners unaware.
This treatise serves as a strategic roadmap. It dissects the conflict of laws between the UK and Turkey and provides a step-by-step guide for navigating the Veraset İlamı (Certificate of Inheritance) process.
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Part I: Civil Law vs. Common Law
Part II: Who Inherits? (Zümre System)
Part III: Reserved Shares (Saklı Pay)
Part IV: The Co-Ownership Trap
Part V: 2026 Tax Changes
Part VI: Step-by-Step Process
Part VII: UK Double Taxation
Part VIII: Recommendations
FAQ

Part I: The Jurisprudential Architecture (Civil vs. Common Law)

  • 1.1. The Great Divide: Testamentary Freedom vs. Family Protection

    To navigate Turkish inheritance law, you must first understand the philosophical chasm separating it from the Anglo-Saxon tradition.
    The UK operates under Common Law, which venerates "Testamentary Freedom." In the UK, you generally have the liberty to bequeath your estate to anyone you choose—a charity, a friend, or a distant relative—effectively disinheriting your family if you wish.
    Turkey, conversely, operates under a Civil Law system, modeled on the Swiss Civil Code. The foundational philosophy here is that the estate is a family asset. The law prioritizes protecting the lineage (zümre) over the individual desires of the deceased.
    This manifests in two concepts alien to many British investors:
    • Forced Heirship (Saklı Pay): The state mandates that a specific percentage must go to close relatives, regardless of what your Will says.
    • Universal Succession (Külli Halefiyet): Assets and debts pass automatically to heirs (TMK m. 599). There is no "executor" holding the estate in trust; heirs step directly into the deceased's shoes.
    1

  • 1.2. Conflict of Laws: Which Law Applies?

    For a foreign national, the first question is always: "Which country's law applies?" The answer is governed by the Turkish International Private Law (MÖHUK m. 20).
    • The Rule of Lex Situs (Immovable Property): For real estate located in Turkey, Turkish law applies exclusively. This is a mandatory rule. It does not matter if you are a British citizen domiciled in London with a valid English Will. Because the land is Turkish, the transfer must follow the Turkish Civil Code.
    • The Rule of Lex Patriae (Movable Assets): For movable assets (bank accounts, cars, shares), MÖHUK m. 20 states that inheritance is governed by the national law of the deceased. However, due to a legal doctrine called Renvoi, Turkish courts often accept jurisdiction over the entire estate if the deceased lived in Turkey.
    2
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Part II: The Anatomy of Heirship (The Zümre System)

When Turkish law applies, heirs are identified through a patrilineal system known as zümre. This system is hierarchical; a higher tier excludes the lower tiers.

  • 2.1. The First Order: Descendants (TMK m. 495)

    The primary heirs are the children.
    • Equality: All children inherit equally, regardless of gender or birth order.
    • Adopted Children: Have the same rights as biological children (TMK m. 500).
    • Representation: If a child predeceases the parent, their share flows down to their children (the grandchildren).
    1

  • 2.2. The Second Order: Parents (TMK m. 496)

    If the deceased has no surviving descendants, the estate moves to the parents.
    • If parents are deceased, their share passes to their descendants—the siblings of the deceased.
    • The Expat Trap: If a husband dies childless, his wife does not automatically inherit the whole house. The husband's siblings may become co-heirs with the wife.
    2

  • 2.3. The Variable Share of the Surviving Spouse (TMK m. 499)

    The spouse is a "floating heir" who inherits alongside whichever zümre is active.

    Co-Heirs

    Spouse's Statutory Share

    With Children (1st Order)

    25% (1/4)

    With Parents/Siblings (2nd Order)

    50% (1/2)

    With Grandparents (3rd Order)

    75% (3/4)

    No other relatives

    100%

    3
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Part III: Reserved Shares (Saklı Pay) – The Limits of Control

The concept of Saklı Pay is the bedrock of Turkish family protection. It represents the portion of the estate that is "protected" from your Will. You can only freely dispose of the "Disposable Portion" (Tasarruf Nisabı).

  • 3.1 2026 Reserved Share Rates (TMK m. 506)

    Even if a Will attempts to disinherit these heirs, they can sue to recover this minimum amount.
    • Children: 50% of their statutory entitlement is protected.
    • Spouse: 100% of their statutory share is protected (in most cases).
    • Parents: 25% of their share is protected.
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  • 3.2 The "Sibling Loophole" (Critical Strategy)

    A critical reform in 2007 removed siblings from the list of reserved heirs.
    • Implication: If you are childless, you can write a Turkish Will leaving 100% of your property to your spouse, cutting out your brothers and sisters.
    • Without a Will: Siblings automatically take 50% of the estate (in the absence of children).
    2

  • 3.3 The Reduction Lawsuit (Tenkis Davası)

    If a Will violates these reserved shares, it is not void. The injured heirs must file a Tenkis Davası (TMK m. 560-574).
    • Time Limit: Heirs must file within 1 year of learning of the violation and 10 years from the date of death (TMK m. 571).
    3
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Part IV: The Co-Ownership Trap: Joint Tenancy vs. Paylı Mülkiyet

This section addresses the most dangerous misconception among British buyers: the belief that "Joint Ownership" in Turkey functions like "Joint Tenancy" in the UK.

  • 4.1 The Myth of Survivorship

    In the UK, "Joint Tenancy" carries the Right of Survivorship. If one owner dies, the survivor automatically owns 100%. Turkey does not recognize this.
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  • 4.2 The Turkish Reality: Paylı Mülkiyet

    In Turkey, co-ownership is Paylı Mülkiyet (Tenancy in Common).
    • Scenario: Husband and Wife are registered 50-50 on the Title Deed (Tapu).
    • Death: When Husband dies, his 50% share becomes part of his "Estate" (Tereke). It does not pass to the Wife automatically.
    • Result: The Wife keeps her 50%, but she must share the Husband's 50% with his heirs (children or siblings).
    2

  • 4.3 Elbirliği Mülkiyeti (Joint Ownership in Unity)

    Upon death, the heirs hold the assets in Elbirliği Mülkiyeti (TMK m. 640). In this state, unanimous consent is required for any action. The wife cannot sell the house without the signatures of the children.
    3
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Are you holding property as "Joint Tenants"? You might be exposed. Contact to understand your exposure.

Part V: The 2026 Regulatory Transformation

The procedural and financial landscape of transferring inheritance is shifting dramatically due to new legislation.

  • 5.1 The 2026 Property Valuation Cap

    The "Tax Package" legislation passed by the TBMM in December 2024 has introduced a cap on the increase of property tax values (Emlak Vergi Değeri).
    • The Change: For 2026, values can increase by up to 200% of the 2025 value.
    • The Impact: This effectively triples the tax base (100 becomes 300).
    • Cost: Since Inheritance Tax and Transfer Fees (approx. 4%) are calculated on this value, your costs will skyrocket if you delay.
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  • 5.2 The 3D Digital Building Model Mandate

    Starting January 1, 2026, a new regulation requires a "3D Digital Building Model" for land registry transactions involving properties without digital records.
    • The Risk: Older stone houses or villas may face transfer blocks until a licensed engineer maps the building. This adds cost and delay.
    2

  • 5.3 Inheritance Tax Rates (2026 Projected)

    Turkey's inheritance tax is progressive. The 2026 exemptions are estimated based on the revaluation rate (~25.49%).

    Relationship

    Estimated 2026 Tax-Free Limit

    Tax Rate (Above Limit)

    Spouse & Children

    ~2,900,000 TL per person

    1% - 10%

    Spouse (No Children)

    ~5,800,000 TL

    1% - 10%

    3
Urgency
Completing your transfer before December 31, 2025 allows you to lock in the lower 2025 valuations. Contact.

Part VI: The Procedural Roadmap for 2026

Transferring inheritance in Turkey is a two-stage process: Court & Registry.

  • Step 1: Certificate of Inheritance (Veraset İlamı)

    Foreign heirs must generally apply to the Civil Court of Peace (Sulh Hukuk Mahkemesi). Notaries often reject foreign files due to a lack of population records.
    • Required: Apostilled Death Certificate, Birth/Marriage Certificates, Passport copies.
    1

  • Step 2: Tax Clearance (Vergi İlişiği Kesme)

    Heirs must file an Inheritance Tax Declaration (Veraset ve İntikal Vergisi Beyannamesi).
    • Deadline: 4 months (if death in Turkey) or 6 months (if death abroad).
    • Payment: Tax can be paid in installments over 3 years.
    2

  • Step 3: Land Registry Transfer (Tapu)

    With the Court Order and Tax Clearance, heirs apply to the Land Registry to update the title deed.
    3
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Part VII: Double Taxation and the UK Domicile Trap

A critical oversight for British heirs is the long arm of HM Revenue & Customs (HMRC).

  • 7.1 No Inheritance Tax Treaty

    While Turkey and the UK have a Double Taxation Treaty for Income Tax, they do not have one for Inheritance Tax.
    1

  • 7.2 Domicile vs. Residence

    If the deceased was domiciled in the UK (a concept distinct from residency), their worldwide estate—including the Turkish villa—is subject to UK Inheritance Tax (IHT) at 40%.
    • Credit: The UK generally allows a credit for foreign tax paid. However, since Turkish tax is low (1-10%) and UK tax is high (40%), you may still owe a significant balance to HMRC.
    2

  • 7.3 The Non-Dom Reform (April 2025)

    The UK's abolition of the "Non-Dom" regime introduces a residence-based test. Expats who have been non-UK resident for 10 years may escape the IHT net. However, recent arrivals remain vulnerable.
    3
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Part VIII: Strategic Recommendations for 2026

  1. The "Before 2026" Rush: Expedite the Tapu transfer process to conclude before December 31, 2025. Avoid the 200% valuation spike.
  2. Make a Turkish Will: Do not rely on your UK Will. A Turkish Notarized Will is the most cost-effective insurance policy to clarify the "Disposable Portion."
  3. Audit Your Title Deed: Check if your property is Kat Mülkiyeti (full ownership) or Kat İrtifakı. Properties with Kat İrtifakı are more likely to face issues with the 2026 3D model requirement.
  4. Mitigate Joint Ownership Risks: Understand that you are Tenants in Common. Use legal tools to protect the surviving spouse.

Frequently Asked Questions (FAQ)

Technically, yes, under the Hague Convention. However, enforcing a UK Will requires a lawsuit (Tenfiz) that takes 1-2 years. A separate Turkish Will is faster and cheaper.

⚠️ Disclaimer: This guide is intended for strategic planning purposes only. It does not constitute legal advice. Tax rates for 2026 are projections. Please consult with Thomas Andreas Di Constantinople for a review of your specific case.