Inheritance Law Regarding Immovable Property Owned by Foreign Nationals Deceased in Turkey: A Comprehensive Legal and Procedural Guide

The death of a foreign national (muris) leaving an immovable property in Turkey creates a complex legal situation where different legal systems, cultural understandings of heritage and administrative procedures intersect. This process requires a nuanced legal understanding and careful procedural follow-up in order for heirs to protect their rights and fulfill their legal obligations. Such inheritance relations, which have an element of foreignness, require the combined consideration of both national and international law.

The legal arrangements in this area are built on three basic laws:

• Law No. 5718 on Private International Law and Procedural Law (IPPL):

It is the basic law that determines which country's law applies to legal disputes involving a foreign element. It also regulates the main rules and exceptions in inheritance.

• Turkish Civil Code No. 4721 (TCC):

It contains the rules of substantive law applicable to the inheritance of immovable property in Turkey. In particular, critical institutions such as who the heirs are, the shares of inheritance and the "reserved share" that limits the freedom of disposition of the heir are regulated in this law.

• Land Registry Law No. 2644:

It sets out the conditions, restrictions and administrative procedures for foreign natural persons to acquire immovable property in Turkey. This law comes into play at the stage when the heir converts the inheritance right into actual ownership.

The purpose of this report is to provide a detailed and comprehensive guide for foreign heirs and their legal advisors, which explains step by step the entire process from the determination of the applicable law to the registration of the inherited property in the land registry.

In the case of the estate of a foreign decedent, the IPPL adopts a dual law enforcement regime according to the nature of the property subject to the inheritance. This distinction forms the basis of the process and requires the entire legal strategy to be shaped within this framework.

• General Rule The Inheritance is Subject to the National Law of the Executor (Article 20/1 of the Civil Procedure Law)

The first sentence of Article 20(1) lays down the general rule that "Inheritance shall be governed by the national law of the deceased". Pursuant to this principle, the deceased foreigner;

• Movable assets in Turkey (bank accounts, vehicles, personal belongings, etc.),
• All movable and immovable properties outside Turkey,

shall pass to the heirs according to the law of the country of which the heir is a citizen. In the application of this rule, the nationality of the heirs does not matter; the determining factor is the nationality of the deceased. The national law of the deceased determines who the heirs are and their inheritance shares in these properties.

Critical Exception: Lex Rei Sitae and the Absolute Supremacy of Turkish Law on Immovable Property The most important and definitive exception to the general rule is the provision in the second sentence of Article 20(1) of the LPCL stating that "Turkish law shall apply to immovable property located in Turkey". In private international law lex rei sitae (This principle, known as "the law of the place where the thing is located", has an absolute application for immovable property (land, residence, workplace, etc.) in Turkey.

This means that regardless of the citizenship of the testator, the content of the will he/she executed or the inheritance law of his/her country of citizenship, the inheritance of a real estate property within the borders of Turkey shall be governed solely and exclusively by the provisions of the Turkish Civil Code.

• Practical Consequences of Legal Duality

This dual legal regime has important practical implications by requiring two parallel legal processes in the administration of a single estate. For example, the estate of a deceased German citizen who owned a villa in Turkey, a bank account and an apartment in France will be administered as follows:

• For the apartment in France and the bank account (movable property) in Turkey, German law will apply and the heirs and their shares will be determined according to this law.
• For the villa (immovable property) in Turkey, Turkish law will apply and the heirs and their shares will be determined according to the Turkish Civil Code.

This requires heirs to both carry out inheritance proceedings under German law (e.g. obtaining a certificate of inheritance from a German court) and to initiate a completely separate legal process in Turkish courts for the villa in Turkey. This duality significantly increases the legal complexity, costs and time to complete the process.

• The Role of Article 20(2) of the Civil Procedure Law: Opening, Acquisition and Partition of Inheritance

Article 20(2) of the LPC provides that "The provisions relating to the grounds for the opening, acquisition and division of the inheritance shall be governed by the law of the country in which the estate is situated". This provision applies to immovable property located in Turkey, lex rei sitae principle is reinforced. This is because the immovable property itself is located in Turkey as part of the estate, and therefore all processes such as the acquisition of this immovable property and its distribution among the heirs will be subject to Turkish law.

The first and most critical step that foreign heirs must take in the process of transferring real estate in Turkey is to obtain a certificate of inheritance, i.e. a certificate of succession, from the Turkish courts.

• Why Turkish Inheritance Decree is Indispensable?

An inheritance decision issued by a foreign court, a certificate of inheritance issued by a foreign notary public or a will duly prepared by the deceased in his/her home country cannot be used to transfer the ownership of the immovable property through direct transactions at the Land Registry Offices in Turkey. The Turkish judicial system has the exclusive authority to determine the title of heirship for immovable properties within its borders. The case law of the Court of Cassation is also very consistent in this regard.

• Legal Nature of Foreign Inheritance Documents in Turkish Courts

These documents obtained from a foreign country are not completely worthless. They play an important role as a "means of proof" in the probate proceedings before a Turkish court. These documents, which prove the hereditary ties of the heirs with the deceased, are the main evidence for the Turkish judge to shape his/her decision.

In order for these documents to be used in Turkey, they must generally bear an "Apostille annotation". Pursuant to the 1961 Hague Convention, the Apostille annotation certifies the authenticity of the signature and seal on the document and enables the document to be presented as evidence in Turkish courts without the need for further consular approval. However, the Apostille does not directly give legal validity to the content of the document and does not eliminate the judicial process in Turkish courts. Similarly, it is not possible to enforce a foreign court judgment regarding the inheritance of immovable property in Turkey through "recognition and enforcement" in Turkey due to the exclusive jurisdiction of Turkish courts in this matter.

• Procedural Roadmap for Heirs: The Process of Obtaining a Declaration of Inheritance

Determination of the Competent Court (Article 43 of the Civil Procedure Law):
The lawsuit must be filed in the correct court. The competent court is the Civil Court of Peace in the last place of residence of the deceased in Turkey. If the deceased does not have a place of residence in Turkey, the Civil Court of Peace where the inherited immovable property is located is authorized.

Required Documents (Comprehensive Checklist):
It is vital that the documents to be submitted to the court are complete, duly certified and translated in order for the case to be concluded quickly:

1. Original or Apostilled death certificate of the deceased.
2. Official documents such as birth certificates, marriage certificates, birth certificates, birth certificates, marriage certificates with Apostille stamps obtained from the official authorities of the country where the deceased is a citizen, proving the family bond (relationship of descent) between the deceased and the heirs.
3. Apostilled original of the certificate of inheritance or will obtained from a foreign court, if any.
4. Passport copies of all heirs and potential tax numbers obtained in Turkey.
5. Notarized Turkish translations of all foreign language documents made by a sworn translator.

• Court Process:

This case usually proceeds as an uncontested proceeding. The judge considers the foreign documents submitted as evidence, and determines whether the property in Turkey Under Turkish law The court issues a certificate of inheritance showing the legal heirs and their inheritance shares (1/2, 1/4, etc.).

This mandatory probate process is not just a procedural formality, but also serves as a critical control mechanism for the state. By placing the Turkish judiciary at the center of each foreign inheritance file, the state achieves multiple objectives simultaneously. The judge verifies the authenticity of inheritance claims by using foreign documents as evidence. More importantly, by applying Turkish law to the immovable property in accordance with Article 20 of the SCL, it ensures that mandatory rules such as reserved shares are not violated. This prevents foreign law rules or wills contrary to Turkish public order from affecting title deeds in Turkey. Finally, the court's decision becomes the only legitimate basis for the Land Registry Office to take action, thus creating a clean chain of ownership under state supervision.

The foreign heir who successfully obtains the certificate of inheritance from the Turkish court passes to the second and administrative stage of the process. At this stage, it is determined whether the heir can actually register the property in his/her name.

General Principle Right of Inheritance
There is no obstacle for foreign natural persons to become heirs in Turkey. Citizenship is not an obstacle to being listed as an heir in the certificate of inheritance. However, here, inheritance rights with right to acquire ownership (the right to register ownership in one's name), an important distinction must be made.

Land Registry Law Restrictions (Art. 35)
The heir who applies to the Land Registry Directorate with the certificate of inheritance is subject to an administrative audit regulated under Article 35 of the Land Registry Law.

• List of Permitted Nationals:

The acquisition of real estate in Turkey by foreigners is limited to the list of countries determined by the President of the Republic and whose citizens are allowed to acquire property. The Land Registry Office checks the heir's passport to confirm whether his/her citizenship is on this list.

• The Principle of Reciprocity:

This historically important principle has largely been replaced by the list system, but may still be taken into account in some cases.

• Status of Heirs of Citizens of Non-Listed Countries:

If the heir's country of citizenship is not included in the list of permitted countries, this person cannot register the inherited property in his/her name. This does not, however, cancel the heir's right of inheritance. In this case, the law orders the property to be liquidated (sold). The heir is entitled to the full amount of the sale proceeds. This is in addition to the heir's right in rem (in rem), a personal right to the value of the property (in personam).

Special Case: Foreign Legal Entities
Legal entities such as foreign companies, foundations or associations cannot, as a rule, be direct heirs in Turkey. However, they may be able to acquire property through a will under special laws and under certain conditions.

The Turkish Civil Code imposes an important limitation on the freedom of disposition of the heir's property in order to protect the inheritance rights of close family members. This institution, called "reserved share", also applies to the immovable properties of foreign heirs in Turkey.

The Concept of Hidden Shares and Protected Heirs
The reserved share is the legally protected minimum inheritance share that cannot be eliminated by the legator's testamentary dispositions (such as wills) or even by some inter vivos gifts.

Inheritors with Hidden Shares(Inheritors with Hidden Shares):
The Law has determined a limited number of heirs entitled to reserved shares:

1. Descendants of the deceased (children, grandchildren, etc.).
2. The parents of the deceased.
3. His surviving wife.

It is important to note that an amendment to the law in 2007 abolished the reserved share inheritance of siblings.

• Calculation of Retained Share Ratios:

According to Article 506 of the TCC, the reserved shares are as follows:

1. For descendants Half of the legal inheritance share (1/2).
2. For mother and father: One fourth (1/4) of the legal inheritance share for each of them.
3. For the surviving spouse: Depends on with whom he/she is heir. If he/she is heir together with his/her descendants or parents, the entire legal inheritance share; in other cases, three fourths (3/4) of the legal inheritance share is the reserved share.

Conflict of Legal Systems and the Doctrine of Public Order
What about a foreigner from a country such as the UK or the US, which adopts full testamentary freedom, who leaves his/her immovable property in Turkey to another person by will, excluding one of his/her heirs with a reserved share?

At this point, Turkish courts will almost certainly apply the reserved share rules of Turkish law and invalidate the foreign will or the national law of the testator accordingly. This ceases to be a simple conflict of laws issue and becomes an application of the Turkish doctrine of "public order interference" as set out in Article 5 of the SCL. The protection of family ties and the inheritance rights of close relatives is considered one of the cornerstones of the Turkish legal and social order. It is considered "manifestly contrary" to public order for a foreign law rule or will that completely ignores this fundamental principle to have an effect on an immovable property in Turkey. As a result, the heir whose reserved share has been violated may file a "lawsuit for equalization" to claim his/her legally protected share, and the court will reduce the savings in the will to cover this share.

The validity of a will drawn up in a foreign country for immovables in Turkey is subject to two separate evaluations in terms of form and substance.

Formal Validity: A Flexible Approach
Turkish law has adopted a very flexible approach in order to prevent a will from being easily invalidated on the grounds of non-compliance with the formal requirements. The rules in this regard are set out in Article 20(4) of the Civil Procedure Law and, more importantly 1961 Hague Convention on Conflicts of Law Concerning the Form of Testamentary Dispositions is regulated by

According to these regulations, a will is deemed valid in Turkey if it complies with the formal requirements of any of the following laws:

• The law of where it was made.
• The nationality law of the testator at the time of the will or at the time of death.
• The law of the testator's domicile (domicile of residence) at the time of the testator's execution or death.
• If the subject matter is immovable property, the law of the place where the immovable property is located (Turkish law).

This multiple nexus makes it very difficult to annul a will on the grounds of lack of form alone.

Substantive Validity: Limits of Turkish Law
Contrary to the flexibility on the form, the content (substance) of the will is strictly limited to the mandatory rules of Turkish law in respect of immovable property in Turkey. As explained in the previous section, provisions of the will that violate the rights of heirs with reserved shares will be subject to revocation (reduction) by the Turkish courts.

Judicial Process for the Execution of Foreign Wills
In order for a foreign will to be effective in Turkey, it must first be submitted to the competent Civil Court of Peace and go through a procedure called "opening the will". The court formally reads the will to the known heirs and then issues a certificate of succession based on the provisions of the will, taking into account the necessary equalization procedures if there is a violation of the reserved shares.

Upon completion of the legal procedures, the heirs must fulfill their financial obligations and formally take over ownership.

• Inheritance and Gift Tax

Foreign heirs are liable to pay Inheritance and Gift Tax on property they inherit in Turkey.

• Tax Rates and Exemptions:

The tax system includes significant exemptions and a progressive tariff.

• Submission of the Tax Declaration:

It is critical to submit the declaration to the relevant tax office within the deadline. The deadlines vary depending on the location of the executor and the heir.

Last Step Registration at the Land Registry Office (Transfer)
After the tax obligations are fulfilled, the heirs apply to the relevant Land Registry Office for the title deed transfer.

Documents Required for Title Deed Transfer:

1. Original or certified copy of the certificate of inheritance obtained from a Turkish court.
2. A "certificate of discharge" from the tax office showing that the tax has been paid or secured.
3. Passports/identity documents and Turkish tax identification numbers of the heirs.
4. Compulsory Earthquake Insurance (TCIP) policy for buildings.
5. Passport size photographs of the heirs.

Upon submission of these documents and payment of the required fees, the Land Registry Office registers the ownership in the name of the eligible heirs and issues the new title deed.

The inheritance process in the event of the death of a foreigner who owns immovable property in Turkey has a multi-stage and complex structure that needs to be carefully managed. The legal framework analyzed leads to the following main conclusions:

• The Supremacy of Turkish Law:

The Turkish Civil Code has absolute and exclusive authority in inheritance law for immovable property in Turkey.

• Mandatory Judicial Process:

No inheritance certificate obtained from a foreign country removes the obligation to obtain a certificate of inheritance from Turkish courts.

• Mandatory Nature of the Retained Interest:

The reserved share rules of Turkish law are considered part of the public order and apply to immovable property in Turkey, regardless of the national law or will of the testator.

• Two-Stage Approval: Heirs must first obtain legal title of heirship from the court and then prove their eligibility to acquire the property administratively at the Land Registry Office.

• Financial Liabilities:

Submission of the inheritance and gift tax declaration and payment of the tax within the complex deadlines is a prerequisite for title deed transfer.

In light of these findings, the following strategic recommendations have been developed for interested parties:

• For foreigners who own property in Turkey:

When planning the fate of their assets, it is critical that they are aware of the limitations imposed by Turkish law, especially the reserved share principle. Seeking advice from a Turkish lawyer to harmonize their wills with the mandatory rules of Turkish law will minimize the legal disputes and delays that may arise for their heirs in the future.

• For Future Heirs:

Following the death of the property owner, the most important step is to immediately contact a lawyer specialized in inheritance and foreigners' law in Turkey. Attempting to manage the process from abroad, without local expertise, carries serious risks such as missing documents, procedural errors and missing critical deadlines, especially for tax returns.

In conclusion, Turkey's legal framework on foreigners' inheritance rights provides a clear and predictable structure. Although complex and rule-bound, with the right legal guidance, this process can be successfully managed and the rights of legitimate heirs can be effectively protected.