Probate in Turkey: What Is the Inheritance Transfer Process and How Is It Done? Transferring Title Deeds, Bank Accounts and Vehicles to the Heirs and Tax Obligations

Probate in Turkey is the process of recording the real estate, bank accounts, vehicles and other assets that pass to the heirs by operation of law on the death of the deceased in the names of the heirs at the land registry, the banks and the vehicle registry, by obtaining a certificate of inheritance and filing the inheritance and transfer tax declaration. Inheritance refers to the transfer of a deceased person’s assets, rights, and debts to their legal or designated heirs. Probate process in Turkey encompasses not only the change of ownership but also the distribution among heirs, tax obligations, and legal responsibilities, making it a multifaceted legal procedure.

Although commonly referred to as “claiming an inheritance” in everyday language, inheritance transfer procedures involve detailed and technical legal steps. After the death of the deceased, heirs may face different options, such as accepting the inheritance, renouncing it, or liquidating the estate. If the inheritance is accepted, immovable properties, bank accounts, insurance policies, receivables, vehicles, and all other assets are distributed among the heirs according to legal provisions or a will.

Since the debts of the decedent can also devolve upon the heirs and any enforcement proceedings initiated by creditors will be subject to the provisions of execution and bankruptcy law in Turkey, the legal process concerning the acceptance or refusal of the inheritance must be conducted with due care. The inheritance transfer process in Turkey includes various stages such as obtaining a certificate of inheritance, identifying the estate, managing the estate, distributing the inheritance, and preparing inheritance and transfer tax declarations. For heirs, process of probate in Turkey requires close attention to legal procedures; inheritance transfer is not limited to the mere transfer of ownership but involves a complex set of legal, financial, and administrative procedures that must be handled diligently.

Opening of Inheritance for Probate in Turkey

Under Turkish law, an inheritance opens automatically upon the death of the deceased, and the heirs then follow the steps of obtaining a death certificate, a certificate of inheritance and identifying the estate. The opening of the inheritance is a fundamental stage for heirs to exercise their legal rights and initiate inheritance transfer procedures in Turkey. The opening of the inheritance, the competent court and the steps followed are explained separately below.

1. When and How Does an Inheritance Open in Turkey?

Pursuant to Article 575, paragraph 1 of the Turkish Civil Code, an inheritance is automatically opened upon the death of the deceased in Turkey. The legislator has linked the opening of the inheritance to the termination of personality, which occurs either through actual death or a court decision declaring absence. Accordingly, upon the death of the deceased, rights and obligations over the estate begin to transfer to the heirs in Turkey.

Under Article 599 of the Turkish Civil Code, the heirs acquire the estate as a whole, by operation of law, upon the death of the deceased; no application or court decision is needed for the inheritance to be acquired. The determination, transfer and distribution of the inheritance therefore serve to reflect in official records the rights already acquired at the moment of death. Heirs inherit all rights belonging to the deceased, including movable and immovable properties, company partnership shares, intellectual property rights, and trademark rights. However, since each right has its own unique inheritance transfer process in Turkey, different procedures and legal regulations apply.

2. Which Court Is Competent for Inheritance Matters in Turkey?

Under Article 576 of the Turkish Civil Code, the inheritance opens, for the whole of the estate, at the deceased’s place of residence. Actions for the annulment or reduction of the deceased’s dispositions, for the distribution of the estate and for recovery on grounds of inheritance are heard by the court of that place of residence; Article 11 of the Code of Civil Procedure also makes the court of the deceased’s last place of residence exclusively competent for actions concerning the distribution of the estate and for actions brought against the heirs until the final distribution.

However, not every inheritance procedure is conducted before that court. The certificate of inheritance, as a matter of non-contentious jurisdiction, may be obtained from the civil court of peace of the place where the applicant or any interested party resides, or from a notary public; land registry, bank and tax office procedures are carried out before the relevant institutions.

3. What Steps Are Followed to Complete the Probate Process in Turkey?

The following steps are followed to complete the probate process in Turkey:

• obtaining the death certificate,
• identifying the heirs, identifying the assets,
• deciding whether to accept or renounce the inheritance
• distributing the inheritance.

Since each step relies on the document obtained in the previous one, following this order helps the process move forward without delay.

a) Obtaining the Death Certificate

A death certificate is an official document that proves a person’s passing in Turkey. In order for the inheritance to be transferred to the heirs and for the necessary legal procedures to begin, this document must first be obtained. The death certificate is issued by healthcare institutions or the relevant civil registry office.

b) Identification of Heirs

For the inheritance to be transferred to the heirs, it is necessary to determine who qualifies as an heir. Legal heirs are officially identified through a certificate of inheritance issued by the civil court of peace or a notary public, while heirs appointed by a will or an inheritance contract receive a certificate issued by the civil court of peace. This document serves as a fundamental legal certificate that enables heirs to exercise their rights over the inheritance in Turkey.

c) Identifying the Assets of the Deceased in Turkey

Since the inheritance opens automatically upon the death of the deceased, no application to a court and no court decision is needed for the opening of the inheritance in Turkey. After obtaining the certificate of inheritance, the legal heirs or their authorized attorneys identify the deceased’s real estate, bank accounts, vehicles and other assets by making enquiries with the relevant institutions. If the full details of the deceased’s assets are unknown, a separate lawsuit may be required to determine the inheritance in Turkey.

d) Accepting or Renouncing the Inheritance in Turkey

Once they have information about the assets and debts, heirs can evaluate their options, such as accepting or renouncing the inheritance. Under Article 606 of the Turkish Civil Code, legal heirs who wish to renounce must, as a rule, apply to the civil court of peace within three months of learning of the death; under Article 610, an heir who does not renounce within this period acquires the inheritance unconditionally. For heirs who do not renounce, the distribution and transfer of the inheritance in Turkey are then carried out.

The three-month period starts from the date on which the heir actually learned of the death. In its decision Turkish Court of Cassation (Yargıtay) 14th Civil Chamber, E. 2016/14886, K. 2020/5130, dated 17.09.2020, the Court stated that this period is a strict time limit that the court must take into account of its own motion. In that case, the heir filed for renunciation more than three months after the death and argued that he had learned of the death later; the Chamber reversed the decision dismissing the case as time-barred, holding that the court had to collect the evidence on the date of learning and determine whether the period had expired by reference to that date.

e) Distribution of Inheritance in Turkey

After the inheritance is opened, its distribution is carried out in accordance with the heirs’ rights. This process includes assessing the estate, settling debts, distributing assets among the heirs, and officially transferring the inheritance. The inheritance distribution can be carried out through an agreement among the heirs, or if a dispute arises, it may be resolved by a court ruling.

The legal procedures for transferring an inheritance to heirs in Turkey may vary depending on the specific conditions, including whether the deceased or the heirs are foreign nationals, whether the heirs live abroad and the type of assets to be transferred. Therefore, to gain a more detailed understanding of the probate in Turkey, it is advisable to review local legal regulations and consult with an inheritance lawyer in Turkey.

Identifying Heirs in Turkey

Heirs are determined within the framework of the Turkish Civil Code and Turkish Inheritance Law as legal heirs and appointed heirs. After the death of the deceased, identifying the rights of legal and appointed heirs is crucial in the inheritance transfer and probate in Turkey. Therefore, the most fundamental step in the inheritance transfer in Turkey is accurately and comprehensively determining the rightful heirs; once the heirs have been identified, the legal procedures for probate in Turkey can be carried out.

1. What Is the Difference Between Legal Heirs and Appointed Heirs in Turkey?

Legal heirs derive their status from the law, while appointed heirs derive it from the will of the deceased. Heirs are classified into these two main categories, and the source of heirship differs for each. Additionally, some heirs may choose to renounce the inheritance through the process of inheritance rejection in Turkey.

• Legal Heirs: Legal heirs include the deceased’s blood relatives, spouse, and in certain cases, the state.
• Appointed Heirs: Appointed heirs are individuals designated by the deceased through a will or inheritance contract.

2. What Conditions Must Be Met to Qualify as an Heir Under Turkish Law?

To qualify as an heir under the Turkish law, a person must be eligible to inherit, must not be unworthy to inherit and must be alive at the time of the deceased’s death. The absence of any of these conditions prevents the person from acquiring the status of heir. Each condition is explained under a separate heading below.

a) Being Eligible to Inherit (Having the Capacity to Inherit)

The eligibility requirement has different consequences for real persons and legal entities. The rules applicable to each are shown separately below:

• Real Persons’ Eligibility to Inherit in Turkey: In exceptional cases, the legislator has stipulated that certain individuals are not eligible to inherit. According to the Civil Code, officials involved in the preparation of an official will, witnesses, their descendants and ascendants, siblings, and spouses of these individuals cannot benefit from that will (Article 536/2 of the Turkish Civil Code). This regulation ensures that the deceased’s final wishes are valid only under lawful and objective conditions, preventing potential conflicts of interest.
• Legal Entities’ Eligibility to Inherit in Turkey: Under the Turkish Civil Code, legal entities can also be heirs in Turkey. However, the inheritance rights of legal entities are not considered under the scope of legal heirs, but rather as appointed heirs, and the right of legal entities to inherit is conditional upon being appointed as heirs by the deceased through a testamentary disposition such as a will or an inheritance contract.
• The State as Legal Heir: The only exception among legal entities is the State: under Article 501 of the Turkish Civil Code, the estate of a person who dies without heirs passes to the State. If a person dies without any legal heirs, the state becomes the legal heir, and the estate is transferred to the state.
• Inheritance Through a Foundation: In practice, one of the most common examples of legal entities being heirs is the establishment of a foundation through a will. Since, under Article 102 of the Turkish Civil Code, the intention to establish a foundation may also be expressed by a testamentary disposition, a person can transfer their assets to a foundation upon their death through a will, allowing legal entities, particularly charitable foundations, to inherit.

b) The Heir Should Not Be Unworthy to Inherit

Unworthiness to inherit (mirastan yoksunluk) refers to the situation where a person who has committed one of the serious acts listed in the law cannot become an heir and cannot acquire any right through a testamentary disposition under inheritance law in Turkey. It rests on the idea that a person who has engaged in morally or legally unacceptable behavior towards the deceased is unworthy of inheriting, and it prevents that person from benefiting from the inheritance in Turkey.

Article 578 of the Turkish Civil Code lists the grounds of unworthiness to inherit in Turkey exhaustively. Accordingly, persons who intentionally and unlawfully kill or attempt to kill the deceased, who intentionally and unlawfully render the deceased permanently incapable of making a testamentary disposition, who procure or prevent a testamentary disposition or its revocation by deceit, coercion or threat, and who intentionally and unlawfully destroy or invalidate a testamentary disposition at a time when the deceased can no longer make it again are unworthy to inherit.

Unworthiness arises by operation of law once these acts occur; it does not depend on excluding the heir through a lawsuit filed by the deceased or on a will. In this respect it differs from disinheritance (mirasçılıktan çıkarma), by which the deceased excludes an heir with a reserved share through a testamentary disposition under Article 510. Unworthiness ends if the deceased forgives the heir, and under Article 579 it affects only the unworthy person; their descendants inherit as if that person had predeceased the deceased.

In practice, unworthiness is raised in actions for a declaratory judgment or for the annulment of the certificate of inheritance brought by the other heirs. In its decision Turkish Court of Cassation (Yargıtay) 7th Civil Chamber, E. 2025/2015, K. 2025/5438, dated 16.12.2025, the Court upheld the first-instance judgment, and the regional court decision confirming it, declaring an adopted child unworthy to inherit from the deceased, whom the adopted child had killed as established by a final criminal judgment. In that case, unworthiness was determined not in an action by the deceased but in an action brought by the plaintiff, an heir of the deceased’s sibling, on the basis of the final criminal judgment.

c) The Heir Must Be Alive at the Time of the Deceased’s Death

Under Article 580 of the Turkish Civil Code, a person must be alive and capable of inheriting at the time of the deceased’s death in order to inherit. However, the legislator has provided certain exceptions to this fundamental rule, which include specific provisions for unborn children and individuals who do not yet exist. These exceptions are explained below.

• Inheritance by an Unborn Child: If a woman is pregnant at the time of the deceased’s death, and the child is born alive and healthy after the death, the unborn child becomes entitled to inherit: under Article 582 of the Turkish Civil Code, a foetus inherits on condition of being born alive, and a stillborn child cannot inherit.
• Inheritance by a Person Who Does Not Yet Exist: Under Article 583 of the Turkish Civil Code, the deceased may leave the estate or an asset of the estate to an individual who does not yet exist at the time the inheritance opens, but only as a subsequent heir or subsequent legatee. This arrangement reflects the deceased’s intention to leave property to a future generation or lineage; in such cases, the individual who is not yet born can inherit, but legally, they must be born in order to be recognized as an heir.

How Is Probate Process in Turkey Carried Out?

The probate process in Turkey is carried out by obtaining a certificate of inheritance, identifying the estate, filing the inheritance and transfer tax declaration and registering the assets in the names of the heirs at the land registry, banks and traffic registry. Probate process in Turkey refers to the procedure of determining the rights of a deceased person’s legal heirs over their estate and the legal distribution of the inheritance. Inheritance transfer in Turkey includes not only the distribution of assets but also the settlement of debts and the fulfillment of other legal obligations.

The probate process in Turkey can sometimes be lengthy. After the death of the deceased, there may be disputes over the deceased’s estate or disagreements among the heirs regarding the distribution, and as a result inheritance transfer procedures in Turkey can sometimes evolve into lengthy legal processes lasting months or even years. To prevent such issues, the legislator has introduced various protective measures for the preservation of the estate’s assets, and measures such as sealing the estate and keeping an estate register can be applied to prevent the loss or misuse of the deceased’s property in Turkey.

This section will focus on a typical inheritance transfer process in Turkey. However, situations involving contentious disputes among heirs, attempts to conceal inheritance assets, misuse of power of attorney leading to a request for title cancellation, or cases that involve litigation are outside the scope of this section.

1. How to Obtain a Certificate of Inheritance in Turkey?

The Certificate of Inheritance is a document obtained to determine the legal heirs after a person’s death, and it is known as “Determination of Heirship Document” in Turkey. Under Article 598 of the Turkish Civil Code, the Certificate of Inheritance can be obtained from the civil court of peace or a notary public.

To obtain a Certificate of Inheritance in Turkey, an application must be made to the civil court of peace of the place where the applicant or any interested party resides (Article 384 of the Code of Civil Procedure) or to a notary public. The application must include the deceased person’s identity information, date and place of death, as well as the identity information of the legal heirs. The court or notary public will conduct the necessary examinations to determine the legal heirs and issue the Certificate of Inheritance accordingly.

A certificate of inheritance is not a court judgment that finally settles who the heirs are. In its decision Turkish Court of Cassation (Yargıtay) Assembly of Civil Chambers, E. 2021/466, K. 2023/396, dated 03.05.2023, the Court emphasised that the certificate of inheritance is issued without an opposing party in non-contentious proceedings and therefore does not constitute res judicata in substantive law, creating only a presumption valid until proven otherwise in favour of the person named in it. The same decision states that, in actions for issuing or annulling a certificate of inheritance, it is the judge’s duty to identify all heirs of the deceased and determine their shares, not only those of the applicant. The invalidity of an incorrectly issued certificate of inheritance can therefore be raised at any time under Article 598/3 of the Turkish Civil Code.

Under Article 71/B of the Notaries Law, a notary cannot issue a certificate of inheritance where issuing it requires judicial proceedings, where the civil registry records are not sufficient for the purpose, or where the certificate is requested by foreigners; in these cases an application must be made to the civil court of peace. The certificate for heirs appointed by a will or inheritance contract is also issued by the civil court of peace under Article 598/2 of the Turkish Civil Code, and anyone whose interests are affected may object to a notary-issued certificate before the civil court of peace under Article 71/C of the Notaries Law.

The inheritance certificate is the essential document required to distribute the inheritance to the legal heirs in Turkey and can be used in many official transactions. This document is also mandatory for probate in Turkey; for instance, an heir must present the inheritance certificate to conduct inheritance-related transactions at a bank or land registry. Without this document, processes such as the transfer and division of the inheritance cannot be carried out in Turkey.

In summary, the inheritance certificate is an extremely important document for initiating inheritance transfer procedures in Turkey and registering the legal heirs’ inheritance rights. Its use in official procedures is mandatory, and once it is obtained, the heirs proceed with the land registry, bank, tax office and traffic registry depending on the type of asset.

2. Where Do Heirs Apply for Inheritance Transfer in Turkey?

There is no single authority for inheritance transfer in Turkey; the application is made to the relevant institution depending on the type of asset being transferred. The certificate of inheritance is obtained from a notary or the civil court of peace, and the inheritance and transfer tax declaration is filed with the tax office to which the deceased’s last place of residence is attached. Heirs apply to the land registry office for real estate, to the relevant bank for bank accounts and safety deposit boxes, and to the relevant registration authority for vehicles.

Applications and appointments for the inheritance transfer at the land registry office can be made through the Web Tapu system of the General Directorate of Land Registry and Cadastre. The application may be made by one of the heirs or conducted through a lawyer authorised by a power of attorney.

3. What Documents Are Required for Inheritance Transfer in Turkey?

The core documents required for inheritance transfer in Turkey are the certificate of inheritance and the letter from the tax office confirming that the tax has been cleared. In addition, separate documents are requested for each type of asset. The table below brings together, by type of asset, the documents used in the transfer procedures explained on this page.

How Is the Inherited Immovable Property of the Deceased Transferred to the Heirs in Turkey?

The inherited property of the deceased is transferred to the heirs in Turkey by obtaining a certificate of inheritance, identifying the real estate and applying to the land registry office with the certificate of inheritance. The inheritance and transfer tax must be paid in full not before the property is registered in the heirs’ names, but before it is sold or transferred. The transfer of the inherited property of the deceased in Turkey takes place by first registering the property as joint ownership in the names of all heirs shown in the certificate of inheritance; the heirs may then agree to convert it into shared ownership or allocate it to one of them during the probate in Turkey. Each stage of this process is explained below.

1. Obtaining the Certificate of Inheritance and Identifying the Real Estate

To transfer the inherited property of the deceased in Turkey, first, a certificate of inheritance must be obtained. Next, it is necessary to determine the real estates of the deceased, and to identify the remaining real estates, the title deed documents must first be examined. Information about the title deeds can be obtained from the relevant land registry offices; if direct access to the title deed information is not possible, conducting a detailed title search at the land registry offices is essential to verify the status of the inherited property in Turkey under Turkish Property Law.

The transfer of real estate with Ottoman-era title deeds is particularly more complex compared to the modern land registry system. Ottoman-era title deeds often require a more challenging process due to potentially incomplete or irregular records. Therefore, a more meticulous and comprehensive investigation is necessary for identifying and transferring properties with these types of title deeds.

2. How to Obtain a Valuation Certificate From the Municipality in Turkey?

Since real estate is shown in the inheritance and transfer tax declaration at its property tax value (Article 10/b of the Inheritance and Transfer Tax Law), the heirs must obtain from the municipality where the property is located a document showing that value (in practice, a valuation certificate). The Revenue Administration also lists the municipal document showing the property tax value among the documents to be attached to the declaration. In practice, some municipalities may require debts related to the property (property tax, cleaning tax, water bill, etc.) to be paid before issuing this valuation certificate.

However, Article 30 of the Property Tax Law prohibits the sale and transfer of buildings and land with outstanding property tax debt but excludes transfers by inheritance from this prohibition. The deceased’s property tax debt therefore does not, by itself, prevent the property from being registered in the heirs’ names at the land registry.

3. Application to the Land Registry Office and Registration in the Names of the Heirs

The heirs apply to the Land Registry Office with the certificate of inheritance and request that the property be registered in their names. Under Article 20 of the Land Registry Regulation, a certificate of inheritance issued by the competent authority is required for registration requests made by legal or appointed heirs, and with this process the names of the legal heirs are recorded in the title deed. Under Article 19 of the Inheritance and Transfer Tax Law, the registration of inherited real estate in the heirs’ names is made without waiting for the assessment of the inheritance and transfer tax, and the result is notified to the tax office within 15 days at the latest.

However, under the same article, unless the inheritance and transfer tax attributable to the property has been paid in full, the property cannot be sold or transferred and no right in rem can be established on it; land registry officers cannot carry out a sale or transfer without a tax clearance certificate issued by the tax office. If the taxpayers provide security of the type listed in Article 10 of Law No. 6183 against the assessed tax, the sale or transfer of some or all of the inherited properties may be permitted.

The registration of real estate in the name of the heirs requires the completion of various procedures in Turkey. In this probate process in Turkey, taking the correct steps and obtaining the necessary documents is crucial. Therefore, it is highly beneficial to seek support from a real estate lawyer in Turkey to ensure that the process is completed thoroughly and legally.

4. Do All Heirs Need to Be Present for the Title Deed Transfer in Turkey?

All heirs do not need to apply together for the inheritance transfer at the land registry in Turkey; an application by one of the heirs is sufficient for the property to be registered in the names of all heirs. Where the transfer is made upon the application of a single heir, the property is registered in the land register as joint ownership (elbirliği mülkiyeti) in the names of all heirs shown in the certificate of inheritance. The signature or consent of the other heirs is not required at this stage, because Article 17 of the Land Registry Regulation allows persons who became right holders before registration to request registration by submitting the necessary documents, and the procedure does not change the heirs’ shares but reflects in the land register the ownership that arises from the law.

Under Article 640 of the Turkish Civil Code, the heirs own the estate jointly and dispose of all rights of the estate together; converting joint ownership into shared ownership, allocating the property to one of the heirs or selling it therefore requires all heirs to act together. If one of the heirs refuses to sign or the heirs cannot agree, the termination of co-ownership may be requested through the courts. Accordingly, while the application of a single heir is sufficient for the transfer, the joint will of the heirs is required for any disposition over the property.

5. How Is Property Inherited From a Grandparent Transferred in Turkey?

Property inherited from a grandparent or an earlier generation is transferred in Turkey by obtaining a separate certificate of inheritance for each death, starting from the original deceased, and registering the property in the names of the living heirs according to this chain of certificates. Under Article 580 of the Turkish Civil Code, if an heir who was alive when the inheritance opened dies later, their inheritance right passes to their own heirs. In this case, the land registry office registers the property according to the shares calculated by taking into account the shares in both certificates of inheritance together.

For properties whose transfer has not been made for a long time, the increase in the number of heirs requires the certificates of inheritance to be obtained in full and the land records to be examined carefully. For such properties as well, an application by one of the heirs is sufficient for the transfer at the land registry, and the inheritance and transfer tax obligation must be assessed separately for each death.

6. How Is a Shared (Co-Owned) Title Deed Transferred to the Heirs in Turkey?

Where the deceased held a share in a co-owned (shared) property, the inheritance transfer is made only on the share belonging to the deceased, and that share is registered in the names of the heirs shown in the certificate of inheritance as joint ownership. Since under Article 599 of the Turkish Civil Code the heirs acquire the estate as a whole by operation of law on the death of the deceased, the other co-owners of the property do not need to join the application or give their consent. Since under Article 688 of the Turkish Civil Code each co-owner holds the rights and obligations of an owner with respect to their own share, the transfer covers only the share belonging to the deceased; the shares of the other co-owners and their rights over those shares are not affected by the transfer.

For a shared title deed as well, the application of a single heir is sufficient for the transfer; however, under Article 640 of the Turkish Civil Code the heirs dispose of the inherited share together, and selling or dividing that share requires all heirs to act jointly. Since passing by inheritance is not a sale, the transfer does not give the other co-owners a right of pre-emption; if the heirs later sell the share to a third party, however, the other co-owners may exercise their statutory right of pre-emption under Article 732 of the Turkish Civil Code.

How Is the Inheritance Process of the Deceased’s Funds in Bank Accounts Carried Out in Turkey?

The funds in the deceased’s bank accounts are transferred in Turkey by obtaining a certificate of inheritance, identifying the accounts, paying the inheritance and transfer tax and paying the funds to the heirs according to their shares. The process of inheritance transfer in Turkey for money and funds in bank accounts of the deceased is carried out during the process of identifying legal heirs and sharing the inheritance. Firstly, obtaining a certificate of inheritance is necessary, and then the following steps can be taken to inherit the money in bank accounts in Turkey:

1. Identification of Bank Accounts: The first step to inherit the cash or capital assets in the bank accounts of the deceased is to obtain bank account statements addressed to the tax office from the relevant banks. To identify the deceased’s bank accounts in Turkey, all bank statements, account activities, and details of all accounts existing as of the date of death should be gathered. The bank provides a detailed report of all assets of the deceased person subject to taxation at that bank within the scope of this letter. If the heirs do not know or are unsure about the bank where the deceased person has assets and funds, they can check whether the deceased held accounts at banks in Turkey through the Banking Regulation and Supervision Agency’s “Bank Enquiry for Deposit / Participation Fund Accounts (on Behalf of the Person Whose Heir You Are)” service on the e-government portal (e-Devlet).
2. Distribution of Inheritance: The money in the bank accounts of the deceased is distributed among the legal heirs according to the inheritance distribution. Based on the distribution ratios among the heirs, it is determined which legal heir owns the funds in the bank accounts.
3. Closing Bank Accounts: After the identification of legal heirs and distribution of inheritance in Turkey, bank accounts must be closed. The process of closing bank accounts is carried out at the bank branch where the bank account is held.
4. Tax Payments: During the transfer of funds from the deceased’s bank accounts, the inheritance and transfer tax obligation must also be fulfilled. Under Article 17 of the Inheritance and Transfer Tax Law, banks ask for a document from the tax office showing that the tax has been paid before paying funds to the heirs; if this document is not submitted, the bank may pay the balance after withholding 5% of the entitlement as a provision for the tax in transfers by inheritance.

The transfer of funds from the deceased’s bank accounts in Turkey is a procedural process, and any mistakes made during this process can lead to tax penalties. Therefore, it is crucial to seek legal support from a probate lawyer in Turkey to ensure that the transfer of funds from the deceased’s bank accounts is carried out correctly and in compliance with the law. This will help avoid potential issues, such as tax penalties or other legal complications.

How Is the Deceased’s Safety Deposit Box at the Bank Opened in Turkey?

The safety deposit box of the deceased at a bank in Turkey can only be opened, after the certificate of inheritance is obtained, in the presence of a tax officer appointed by the tax office. The opening of the safety deposit box of the deceased in the bank is carried out during the process of probate in Turkey. If there is no testament of the deceased person, the items in the safety deposit box are distributed among the legal heirs.

The following steps should be followed to open the safety deposit box of the deceased in Turkey:

1. Obtaining a Certificate of Inheritance: To open the safety deposit box of the deceased person in Turkey, firstly, a certificate of inheritance must be obtained. A certificate of inheritance is necessary during the process of identifying legal heirs and probate in Turkey.
2. Contacting the Bank: To open the rented safe deposit box, contact must be made with the bank where the deceased’s account is located. The bank takes security measures for the safe and performs the necessary procedures to open it. Under Article 23 of the Inheritance and Transfer Tax Law, rented safes belonging to the deceased in the bank can only be opened, except where a determination is made by a judge of the civil court of peace, in the presence of a tax officer; the heirs obtain a letter from the bank stating the existence of the rented safe deposit box and request the appointment of a tax officer from the tax office to open the rented safe deposit box. The tax office gives the heirs an appointment date, and on that date, the safe deposit box belonging to the deceased is opened in the presence of a tax officer.
3. Distribution of Inheritance: The items inside the safe are distributed among legal heirs according to the inheritance distribution in Turkey. The contents are recorded in the presence of the tax officer, and until this is done the bank cannot allow the heirs, their legal representatives or attorneys to take the contents. In practice, the tax officer states the value of the items in the report, and an expert may be appointed where the value cannot be determined at that moment.
4. Tax Payments: The contents of the safe deposit box are also shown in the inheritance and transfer tax declaration. Under Article 17 of the Inheritance and Transfer Tax Law, the bank renting the box asks for the tax office document showing that the tax has been paid when handing over the contents.

During the inheritance transfer process of the rental safe deposit box in Turkey, it is crucial to work in coordination with the bank and the tax office, ensuring that all legal requirements are met thoroughly. This includes making the necessary inheritance and estate tax payments, submitting the required documentation, and following the proper procedures to ensure a smooth transfer of the contents. Failing to comply with these requirements can result in delays or legal complications, so it’s important to handle the probate process in Turkey carefully and with the guidance of a legal professional.

How Is the Transfer of the Vehicle of the Deceased Done in Turkey?

The transfer of the vehicle of the deceased is done during the probate process in Turkey by showing the vehicle in the inheritance and transfer tax declaration and registering it in the heirs’ names with the relevant registration authority. Since a 2026 amendment introduced a 90-day period from the date of death for registering the vehicle in the heirs’ names, the transfer of a vehicle, unlike other assets, is subject to a deadline.

The following steps can be followed for the transfer of the vehicle to heirs in Turkey:

1. Obtaining a Certificate of Inheritance: Firstly, a Certificate of Inheritance must be obtained for the transfer of the vehicle of the deceased. The Certificate of Inheritance is necessary for determining the legal heirs and for the distribution of the inheritance.
2. Determining the Value of the Vehicle: Under Article 10 of the Inheritance and Transfer Tax Law, movable assets are valued at market value, so the market value of the vehicle must be documented. In practice, a letter from the insurance company indicating the value of the vehicle is obtained for this purpose and attached to the declaration submitted to the tax office together with a copy of the vehicle registration certificate, which the Revenue Administration lists among the documents to be attached to the declaration.
3. Registration in the Heirs’ Names: Under Article 20(1)(f) of the Highway Traffic Law, where the owner of a vehicle dies, the heirs must provide the necessary information and documents and apply to the relevant registration authority within 90 days of the date of death to obtain a registration certificate in their names. Registration is made as of the date of death; if a vehicle is found on the road after the period expires without being registered in the heirs’ names, an administrative fine of 3,000 Turkish lira is imposed on the driver and the vehicle is taken off the road until it is registered in the heirs’ names.
4. Special Consumption Tax (SCT): According to the Revenue Administration, no SCT is sought when a vehicle that benefited from an SCT exemption on its first acquisition (for example, a vehicle purchased under the disability exemption) is registered by inheritance in the names of all heirs. However, since SCT may arise if such a vehicle is sold to a person who cannot benefit from the exemption before five years have passed from the date the deceased used the exemption, or if it is registered in the name of a single heir upon the waiver of the other heirs, the position should be confirmed with the tax office.
5. Registering the Vehicle in the Name of a Single Heir: After the transfer is completed, the vehicle is registered in the name of its new owner according to the division among the heirs. If the vehicle is to be registered under the name of a single heir, a waiver document prepared or certified by a notary must be obtained from the other heirs.

How Is the Inheritance and Transfer Tax Declaration Filed and the Tax Cleared in Turkey?

The heirs file the Inheritance and Transfer Tax Declaration with the tax office of the place where the deceased resided and, after paying the tax, obtain a tax clearance letter. This letter is the core document required for the sale and transfer of real estate, for withdrawing bank funds without withholding and for the release of the contents of a safety deposit box. Filing the declaration, calculating the tax and clearing the tax are explained under separate headings below.

1. Where and With Which Documents Is the Inheritance and Transfer Tax Declaration Filed in Turkey?

After gathering the documents on the deceased’s assets and within the filing period explained below, the heirs must apply, under Articles 6 and 8 of the Inheritance and Transfer Tax Law, to the tax office of the place where the deceased resided, submitting the inheritance certificate, property title copies, appraised value document, bank account statements, and rental safe deposit box report, along with the Inheritance and Transfer Tax Declaration. The Inheritance and Transfer Tax Declaration in Turkey includes information about the deceased’s assets, the heirs’ identity details, and the distribution of the inheritance. The declaration is prepared in a specific format and must be submitted to the tax office in person or by registered post within a certain time frame. According to the Revenue Administration, in transfers by inheritance a declaration must be filed even if the value of the inherited assets remains below the exemption amount.

2. When Must the Inheritance and Transfer Tax Declaration Be Filed in Turkey?

Under Article 9 of the Inheritance and Transfer Tax Law, where the death occurs in Turkey and the heirs are in Turkey, the declaration is filed within four months starting from the day following the date of death. Where the heirs or the death are abroad, this period is extended. The periods according to the place of death and the place where the heirs are located are shown in the table below.

Under Article 8 of the Inheritance and Transfer Tax Law, the declaration may be filed separately for each taxpayer or jointly by the heirs, and taxpayers abroad may file with Turkish consulates. According to the Revenue Administration, if the declaration is filed within 15 days after the end of the filing period, no tax loss penalty is imposed; if it is filed after that, an irregularity penalty applies, and if it is filed after the second additional period notified by the tax office or not filed at all, an aggravated irregularity penalty or a tax loss penalty applies. It is therefore important to follow these periods.

3. How Is the Inheritance and Transfer Tax Calculated and When Is It Paid in Turkey?

After the submission of the declaration, the tax office assesses the inheritance and transfer tax on the declared values within 15 days at the latest from the date of filing. The tax is calculated by applying the progressive Inheritance and Transfer Tax tariff to the part of each inheritance share, valued under Article 10 of the Inheritance and Transfer Tax Law, that exceeds the exemption amount. Each heir is the taxpayer for the assets transferred to them (Article 5).

Under Article 19 of the Inheritance and Transfer Tax Law, the assessed tax may be paid in six equal instalments over three years, in May and November of each year, starting from the date of assessment. However, since the tax must be paid in full before the property can be sold or transferred and before bank funds can be withdrawn without withholding, heirs who intend to carry out these procedures need to pay the tax in advance.

4. How Is the Tax Cleared and What Follows in Turkey?

Once the heirs pay the tax liabilities, the tax office prepares a letter stating that the tax has been cleared and there is no further obstacle for the completion of the inheritance transfer process in Turkey to the property registry and the bank. According to the Revenue Administration, the tax clearance letter has the same function as a certificate of no tax debt; it can only be obtained by paying the inheritance and transfer tax, and no validity period is set for it in the legislation. This letter is not proof of ownership: heirs acquire ownership upon death, and real estate is registered in their names at the land registry with the certificate of inheritance.

With the “tax clearance letter,” the heirs can apply to the property registry to sell or transfer the deceased’s real estate once it has been registered in their names; since registration itself can be made without waiting for the tax assessment, this letter is not required for registering the inherited property in the heirs’ names. They can also use this letter to request the transfer of the deceased’s assets from the bank and, if applicable, request the release of goods from any safe deposit box.

After the real estate is registered in the names of the heirs, if they cannot agree on the fate of the inherited properties, they may file a partition lawsuit in Turkey to request the sale of the property. In this way, even after the transfer is completed, the co-ownership among the heirs can be ended by a court decision. Examining the property characteristics in the title deed register when purchasing real estate in Turkey acquired through inheritance is of vital importance in terms of legal security among the essential steps in buying a house.

How Much Inheritance Transfer Tax Must Be Paid on Inherited Assets in Turkey in 2026?

The inheritance transfer tax in Turkey is calculated by the tax office on the basis of the declaration submitted by the heirs and the value of each heir’s inheritance share, and it is paid on the part exceeding the exemption amount. Real estate can be registered in the heirs’ names even before the tax is paid; however, under Article 19 of the Inheritance and Transfer Tax Law, the property cannot be sold or transferred until the tax attributable to it has been paid in full, and under Article 17 banks withhold 5% of payments unless proof of payment is submitted. Full payment of the tax is therefore necessary for heirs to take possession of and dispose of inherited assets in Turkey in practice.

The inheritance transfer tax in Turkey is calculated based on the following rates, depending on the value of the inherited estate. It is important to seek tax law consultancy in Turkey to avoid errors in tax calculations.

With the General Communiqué on the Inheritance and Gift Tax Law (Serial No: 57), published in the Official Gazette dated December 31, 2025, and numbered 33124 (5th Bis), the exemption amounts and tax base brackets to be applied to inheritance and gift taxes in Turkey have been redefined, effective from January 1, 2026. The exemption amounts are shown first, followed by the tax schedule.

1. Inheritance Exemption Amounts to be Applied in Turkey in 2026

Starting from January 1, 2026, the exemption amounts to be applied to inheritance transfers under sub-paragraphs (b), (d), and (e) of the first paragraph of Article 4 of Law No. 7338 have been determined as follows. No inheritance and transfer tax is paid on the part of each heir’s share that does not exceed the exemption amount:

• For inheritance shares falling to each descendant (including adopted children) and the spouse: 2,907,136 TL
• For the inheritance share falling to the spouse in the absence of descendants: 5,817,845 TL
• For gratuitous transfers (gifts): 66,935 TL
• For prizes won from competitions, lotteries, and games of chance involving money or property: 66.935 TL

2. 2026 Inheritance and Gift Tax Schedule in Turkey

Starting from January 1, 2026, inheritance and gift taxes for transfers occurring via inheritance or gratuitously in Turkey will be calculated according to the following schedule. The schedule is progressive, and the rate of each bracket applies only to the portion of the tax base falling within that bracket:

The increased exemption amounts and the redefined tax schedule as of 2026 will lead to significant changes in calculating tax burdens, especially for high-value inheritances and gratuitous transfers in Turkey. For gratuitous transfers to a person from their mother, father, spouse or children (excluding transfers from an adopted child to the adoptive parents), half of the rates in the tariff applies (Article 16 of the Inheritance and Transfer Tax Law). To avoid loss of rights, it is crucial to carefully evaluate the exemption limits and tax base brackets.

Furthermore, the taxation of the deceased’s foreign-sourced income may be subject to different tax regimes in the country where such income is derived. Therefore, in each specific case, the relevant legislation of the respective country must be separately assessed. It is recommended to seek tax law consultancy in Turkey to prevent errors in tax calculation.

Time Limits, Costs and Consequences of Not Completing the Inheritance Transfer in Turkey

Although there is no statutory time limit for registering inherited real estate in the heirs’ names in Turkey, the inheritance and transfer tax declaration must be filed within its legal period, vehicles must be registered in the heirs’ names within 90 days and heirs cannot dispose of the property until the transfer is registered, so the process should not be delayed. Heirs acquire ownership by operation of law at the moment of death; however, this ownership becomes visible in the land register and other records only through the transfer procedures. The time limits, costs and consequences of not completing the transfer are explained below.

1. Is There a Time Limit for Inheritance Transfer in Turkey?

There is no statutory time limit for registering inherited property in the heirs’ names in Turkey, and heirs may complete the transfer at the land registry even years after the death. In contrast, the inheritance and transfer tax declaration must be filed within four months where the death occurred in Turkey and the heirs are in Turkey, and the deceased’s vehicles must be registered in the heirs’ names within 90 days of the death under Article 20(1)(f) of the Highway Traffic Law. If the heirs wish to renounce the inheritance, they must apply to the civil court of peace within the three-month period set out in Article 606 of the Turkish Civil Code, and an heir who does not renounce within this period acquires the inheritance unconditionally under Article 610.

2. How Long Does the Inheritance Transfer Take in Turkey?

The duration of the inheritance transfer in Turkey varies depending on how the certificate of inheritance is obtained, the type and number of assets, the time needed to complete the tax office procedures and the land registry appointment. In an ordinary process where there is no dispute among the heirs and the certificate of inheritance can be obtained from a notary, the transfer procedures can be completed more quickly, and the tax office assesses the tax within 15 days at the latest after the declaration is filed. The period may be longer where the certificate must be obtained from the court, where some heirs live abroad or where the properties are difficult to identify.

3. How Much Does Inheritance Transfer Cost in Turkey?

No title deed fee is charged for registering property transferred by inheritance in the names of the heirs in Turkey; however, the revolving fund fee determined each year by the General Directorate of Land Registry and Cadastre is paid. The main financial burden for the heirs is the inheritance and transfer tax calculated on inheritance shares exceeding the exemption amounts. In addition, a notary fee is paid if the certificate of inheritance is obtained from a notary, and where inherited real estate is divided among the heirs, a division fee is charged on the registered value under tariff (4) annexed to the Law on Fees.

4. What Happens If the Inheritance Transfer Is Not Completed in Turkey?

If the inheritance transfer is not completed, although the heirs have acquired ownership by operation of law, under Article 705 of the Turkish Civil Code they cannot dispose of the property until it is registered in the land register. In this case, the property cannot be sold, donated or mortgaged, and banks can pay the funds in the deceased’s accounts only after withholding 5% unless proof of tax payment is submitted. Vehicles not registered in the heirs’ names in time are taken off the road if driven. Not completing the transfer does not cause the inheritance to pass to the state, but as time passes the increase in the number of heirs and the difficulty in obtaining documents make the process harder.

Failure to file the inheritance and transfer tax declaration on time and within the additional period may lead to financial consequences such as an irregularity penalty or a tax loss penalty. Therefore, even though there is no statutory time limit for the transfer at the land registry, it is important not to miss the declaration period.

5. Is a Lawsuit Required for Inheritance Transfer in Turkey?

In an ordinary inheritance transfer where there is no dispute among the heirs, no lawsuit is required, and the transfer is completed administratively with the certificate of inheritance and the tax clearance letter. Where the certificate of inheritance cannot be obtained from a notary, an application is made to the civil court of peace; however, this application is a request for a certificate of inheritance in the nature of non-contentious jurisdiction. If the heirs cannot agree on the division, remedies such as a lawsuit for the termination of co-ownership, or a lawsuit for the determination of the estate where the deceased’s assets are unknown, may come into play.

Process of Inheritance Transfer in Turkey for Foreigners Who Are Not Turkish Citizens

In Turkey, a foreign heir can inherit the assets of a non-Turkish citizen; however, the transfer of assets in Turkey to a foreign heir is subject to Turkish Inheritance Law (TMK) and the rules of Private International Law and Procedural Law (MÖHÜK). For a foreign heir to inherit assets in Turkey, certain legal procedures must be followed. The applicable law, the limits on foreigners acquiring real estate, the certificate of inheritance and tax obligations are explained separately below.

1. Turkish Law and MÖHÜK Application

If the deceased is not a Turkish citizen, the procedures must follow the rules of MÖHÜK (Private International Law and Procedural Code). Under Article 20 of MÖHÜK, inheritance is governed by the national law of the deceased, but Turkish law applies to immovable property located in Turkey. MÖHÜK specifically determines how inheritance is handled for foreigners’ assets in Turkey. For instance, for immovable properties in Turkey, Turkish Law applies regardless of the nationality of the foreign heir; however, for movable assets, the applicable law is based on the nationality of the deceased.

This means that different legal rules apply for the transfer of immovable properties compared to movable assets. Moreover, when transferring immovable property, the legal provisions regarding foreign ownership of real estate in Turkey must also be considered.

2. Is Reciprocity Still Required for Foreign Heirs in Turkey?

The reciprocity requirement for foreigners acquiring real estate in Turkey was removed from Article 35 of the Land Registry Law by Law No. 6302 in 2012. Under the article as currently in force, subject to legal restrictions, foreign individuals who are citizens of countries determined by the President may acquire real estate and limited rights in rem in Turkey; the total area acquired by such persons cannot exceed ten percent of the privately owned area of the district and thirty hectares per person nationwide.

For real estate acquired by inheritance outside these limits, the foreign heir’s right to inherit does not lapse; under Article 35 of the Land Registry Law, such property is liquidated and converted into money, and the proceeds are paid to the right holder, if the owner does not liquidate it within a period not exceeding one year granted by the Ministry of Finance. For a foreign heir, therefore, the real question is not whether the transfer will be rejected but whether the property falls within these limits.

3. How Do Foreigners Obtain the Inheritance Certificate in Turkey?

For a foreign person to initiate probate in Turkey, a death certificate and an inheritance certificate are required. An inheritance certificate issued in a foreign country is not valid in Turkey and cannot be recognized. Therefore, heirs must apply to the Court of Peace to obtain a legal inheritance certificate; the court issues this certificate for foreign heirs, who can then use it to transfer the assets in Turkey.

The Turkish Court of Cassation takes the same approach. In its decision Turkish Court of Cassation (Yargıtay) 7th Civil Chamber, E. 2023/1967, K. 2024/926, dated 19.02.2024, the Court reversed the first-instance judgment in so far as it had recognised and enforced a certificate of inheritance issued in Greece, reasoning that a certificate of inheritance issued by a foreign court has no res judicata effect and therefore cannot be recognised or enforced. For this reason, a certificate of inheritance must be obtained separately from a Turkish civil court of peace for the transfer of assets in Turkey.

4. Tax and Legal Compliance

The inheritance of foreign nationals must comply with Turkish tax laws. Taxes such as Inheritance and Transfer Tax must be paid for the inheritance proceedings in Turkey; heirs must submit a declaration to the tax office, pay the necessary taxes, and obtain a tax clearance letter. With this letter, they can proceed with the inheritance transfer of immovable and movable assets in Turkey.

However, foreign heirs may also have to pay inheritance taxes in their own country. They are required to fulfill their tax obligations according to the tax laws of their home country. Furthermore, to avoid delays or complications from MASAK (Financial Crimes Investigation Board) scrutiny during the transfer of substantial sums in bank accounts to heirs who are foreign nationals or residing abroad, it is recommended that banking transactions be conducted with due diligence and proper documentation.

5. How Can Heirs Living Abroad Complete the Inheritance Transfer in Turkey?

Heirs living abroad can complete the inheritance transfer in Turkey without travelling, through a lawyer in Turkey acting under a power of attorney issued at a Turkish consulate or before a foreign notary in the country where they live. For a power of attorney issued before a foreign notary to be used in Turkey, it must as a rule bear an apostille or be legalised by the consulate, and its Turkish translation must be certified. With this power of attorney, stages such as obtaining the certificate of inheritance, the tax office procedures and the transfer at the land registry can be completed on behalf of the heir. On the other hand, in order for foreign divorce decrees of the decedent or the heirs to be reflected in Turkish civil registry records and for inheritance shares to be accurately determined, the recognition process of the foreign divorce judgment in Turkey must first be completed.

The same legalisation and translation requirements apply to official documents issued abroad, such as a death certificate. The fact that heirs are abroad also affects the period for filing the inheritance and transfer tax declaration, which may be extended to six or eight months; taxpayers abroad may also file their declarations with Turkish consulates under Article 8 of the Inheritance and Transfer Tax Law.

The Importance of Seeking the Assistance of a Probate Lawyer for Probate in Turkey

Probate in Turkey can be complex and time-consuming, so the support of an experienced probate lawyer is of great importance for protecting the heirs’ rights. When the inheritance involves foreign nationals who are not Turkish citizens, the process becomes even more intricate due to the interaction of local laws, foreign nationals’ law, and international law principles. In this context, seeking legal support from an experienced English-speaking lawyer in Turkey is of utmost importance.

Probate lawyer in Turkey assists throughout the inheritance transfer process, from evaluating the deceased’s assets to preparing tax declarations, covering a wide range of tasks. Following the legally determined steps during the probate process in Turkey is critical for ensuring the protection of the heirs’ rights.

Additionally, probate lawyer in Turkey can engage in tax planning on behalf of the heirs, minimizing the tax burden that may arise due to the inheritance distribution. This can help reduce the overall costs for the heirs.

Another key advantage of having legal support during the inheritance transfer process in Turkey is the prevention of potential legal disputes. Probate lawyer in Turkey can identify possible legal issues that may arise during the inheritance distribution and propose the most suitable solutions, ensuring the process progresses smoothly and swiftly. This also helps maintain healthy relationships among the heirs.

In conclusion, obtaining legal support from a probate attorney in Turkey during the inheritance transfer process is crucial for safeguarding the heirs’ rights, reducing tax burdens, and preventing potential legal disputes. Particularly in cases involving a foreign element or disputes among the heirs, obtaining legal support from the outset reduces the risk of loss of rights.