A GUIDE TO ESTATE ADMINISTRATION AND INHERITANCE TRANSFER PROCEDURES IN TURKEY

OPENING OF INHERITANCE FOR PROBATE IN TURKEY

Pursuant to Article 517, 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. 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.

The place where the inheritance is opened is determined as the court of the deceased’s last place of residence. This court has jurisdiction over all legal claims related to inheritance, including the distribution of the estate, annulment and reduction of the deceased’s dispositions, and resolution of disputes among heirs. Therefore, all legal proceedings arising from the death of the deceased in Turkey are conducted by the court of the last place of residence.

The opening of the inheritance is a fundamental stage for heirs to exercise their legal rights and initiate inheritance transfer procedures in Turkey. With the opening of the inheritance, the status of the heirs is confirmed, and the processes of determining, transferring, and distributing the inheritance are officially initiated.

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

• 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.

• Identification of Heirs

For the inheritance to be transferred to the heirs, it is necessary to determine who qualifies as an heir. The legal and appointed heirs are officially identified through a certificate of inheritance issued by the court. This document serves as a fundamental legal certificate that enables heirs to exercise their rights over the inheritance in Turkey.

• Application for Opening of Inheritance in Turkey

Legal heirs or their authorized attorneys may apply to the competent court for the opening of the inheritance in Turkey. During the application process, documents such as the death certificate, heirs’ identification details, certificate of inheritance, a petition requesting the opening of the inheritance, and other relevant documents must be submitted to the court. If the full details of the deceased’s assets are unknown, a separate lawsuit may be required to determine the inheritance in Turkey.

• Court Process for Opening an Inheritance Case in Turkey

Once the application process is completed, the court officially declares the opening of the inheritance. This decision initiates the necessary procedures for the distribution and transfer of the inheritance in Turkey. At this stage, heirs can evaluate their options, such as accepting or renouncing the inheritance.

• 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 the country of the heir, applicable bilateral agreements, and even regional practices within Turkey. 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. After the death of the deceased, identifying the rights of legal and appointed heirs is crucial in the inheritance transfer and probate in Turkey.

Heirs are classified into two main categories: legal heirs and appointed heirs. Legal heirs include the deceased’s blood relatives, spouse, and in certain cases, the state. Appointed heirs, on the other hand, are individuals designated by the deceased through a will or inheritance contract. Additionally, some heirs may choose to renounce the inheritance through the process of inheritance rejection 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.

To qualify as an heir under the Turkish law, the following conditions must be met:

• Being eligible to inherit (having the capacity to inherit).

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 the will in any way. 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. The right of legal entities to inherit is conditional upon being designated by the deceased through a will.

An exception to this is when there are no heirs, in which case the state is recognized as the legal heir. If a person dies without any legal heirs, the state becomes the legal heir, and the estate is transferred to the state.

In practice, one of the most common examples of legal entities being heirs is the establishment of a foundation through a will. A person can transfer their assets to a foundation upon their death through a will, allowing legal entities, particularly charitable foundations, to inherit.

• The heir should not be deprived of the inheritance.

Disinheritance refers to a situation where an heir is no longer able to assert their claims under inheritance law in Turkey. This situation is only applicable to individuals who have rights over the deceased’s estate. For a person to be disinherited, specific circumstances must exist that lead to their separation from the deceased and prevent them from benefiting from the inheritance in Turkey.

The primary purpose of the disinheritance provision in Turkey, introduced by the legislator, is to prevent an heir from engaging in morally or legally unacceptable behavior towards the deceased. This provision comes into play when the heir is unworthy of inheriting, and it also indicates that the deceased should not have the power to disinherit someone simply based on their will.

Article 578 of the Turkish Civil Code outlines the reasons for disinheritance in Turkey and clearly stipulates the circumstances under which a person may be excluded from inheritance through a lawsuit filed by the deceased. The reasons listed in this article generally involve situations where the heir exhibits malicious behavior toward the deceased, commits a crime, or engages in other actions that may justify the claim for disinheritance in Turkey. Therefore, the heir has specific moral and legal responsibilities towards the deceased, and if they act contrary to these obligations, their right to inherit may be revoked.

• The heir must be alive at the time of the deceased’s death.

The Turkish Civil Code generally requires that an heir must be alive 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.

The first exception involves an unborn child being able to inherit. 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. In this case, the child gains the right to inherit upon birth. However, it is important to note that the child must be born alive. If the child dies during birth, they cannot inherit.

Another exception involves a person who does not yet exist inheriting from the deceased. The deceased may leave their estate to an individual who does not yet exist at the time the inheritance opens, for example, as a potential future heir. 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?

Probate process in Turkey refer 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 process in Turkey involves a series of legal steps related to the transfer, determination, and division 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. 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. For example, 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.

• Obtaining an Inheritance Certificate 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. The Certificate of Inheritance can be obtained through a court order or notary public.

To obtain a Certificate of Inheritance in Turkey, an application must be made to the court of first instance or notary public in the place where the deceased person died. 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.

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.

• How is the inherited immovable property of the deceased transferred to the heirs in Turkey?

The transfer of the inherited property of the deceased in Turkey starts with the legal heirs deciding how the properties will be distributed during the probate in Turkey.

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. 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.

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.

Once the real estate properties are identified, a valuation certificate must be obtained from the municipality where the properties are located, in order to transfer the inherited property of the deceased to the heirs in Turkey. Municipalities require all debts related to the property (property tax, cleaning tax, water bill, etc.) to be paid before giving the valuation certificate to the heirs. After all debts are paid to the municipality, a valuation certificate indicating the value of the inherited property in Turkey is given to the heirs.

Afterwards, the division of the inheritance is decided, and the heirs apply to the Land Registry Office with the inheritance certificate and the valuation certificate for the title deed transfer. The ownership of the property is then transferred to the legal heirs’ names. With this process, the names of the legal heirs are recorded in the title deed.

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.

• How is the inheritance process of the deceased’s funds in bank accounts carried out in Turkey?

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. 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 any accounts opened after their 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 query the bank accounts of the deceased person in the banks located within the borders of Turkey by logging into the e-government system and uploading the certificate of inheritance to the system.
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, inheritance and estate tax payments must also be made. These taxes are calculated based on the value of the inheritance, and the payment must be completed before the funds can be transferred to the heirs. The tax must be paid to the relevant tax office, and proof of payment is required to finalize the transfer of the assets from the bank.

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 an 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.

• The process of opening the deceased’s safety deposit box at the bank.

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:

• 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.
• 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. Rented safes belonging to the deceased in the bank can only be opened 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.
• Distribution of Inheritance: The items inside the safe are distributed among legal heirs according to the inheritance distribution in Turkey. All the items taken out of the safe are recorded and their market values are determined by the tax officer. If it is not technically possible to determine the market value at that moment, the tax officer decides to appoint an expert and the items inside the safe are evaluated by experts and approved by the relevant commission of the tax office. After the record is taken, the safe is closed and sealed.
• Tax Payments: During the process of opening the rental safe deposit box in Turkey, inheritance and estate tax payments must also be made. Just like with bank accounts, the inheritance tax must be settled before the contents of the safe deposit box can be transferred to the heirs. This payment is necessary to avoid any legal issues or delays in accessing the items stored in the safe deposit box.

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. In this process, certain procedures must be carried out with the notary, tax office, and relevant traffic registration authorities in order to complete the vehicle registration.

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: The value of the vehicle must be determined before the inheritance transfer process in Turkey. A letter from the insurance company indicating the value of the vehicle must be obtained. If the vehicle is older than 2004, a letter indicating the value of the vehicle based on a standard price is obtained from the Insurance Association. The letter indicating the standard price of the vehicle is added to the declaration form to be submitted to the tax office along with the vehicle registration certificate.
3. Transfer of the Vehicle to Heirs: An application is made to the tax office where the vehicle is registered, along with a severance letter, for the transfer of the vehicle of the deceased. After the necessary examination is carried out by the tax office, if the conditions are met, a letter is prepared indicating that the transfer of the vehicle can be made without paying the Special Consumption Tax (SCT), and that the heirs can take over the inheritance. After completing all the necessary procedures, including the SCT exemption at the traffic registration office, an application is made to a notary for the transfer of the vehicle.
4. Changing the Registration of the Vehicle: After the transfer process of the vehicle is completed, the registration of the vehicle must be changed. The new owner of the vehicle registers the vehicle under their name and is identified as the new owner of the vehicle. If the vehicle is to be registered under the name of a single heir, a waiver document prepared by the other heirs must be obtained from a notary.

After the aforementioned procedures regarding the deceased’s assets are completed, the heirs must apply to the Inheritance and Tax Office at the deceased’s last place of residence, 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 within a certain time frame.

After the submission of the declaration, the tax office reviews the information in the declaration and calculates the tax. The transfer fee is calculated based on a percentage according to the Inheritance and Transfer Tax tariff. Subsequently, the inheritance and transfer tax is assigned to the heirs.

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. This document indicates that the rights to the deceased’s assets have been fully transferred to the heirs. Additionally, this document serves as proof of ownership for the deceased’s assets, such as bank accounts, vehicles, and real estate.

With the “tax clearance letter,” the heirs can apply to the property registry to have the deceased’s real estate transferred to their 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.

HOW MUCH INHERITANCE TRANSFER TAX MUST BE PAID ON INHERITED ASSETS IN TURKEY IN 2025?

Heirs are required to pay inheritance transfer tax in Turkey to take possession of their inheritance. This tax is calculated by the tax office based on the declaration submitted by the heirs and is determined according to the value of the inherited estate. Before the inherited assets in Turkey can be officially transferred, this tax must be fully paid. Otherwise, the inheritance transfer process in Turkey cannot be completed, and the heirs cannot take possession of the inheritance. 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 Inheritance and Transfer Tax Law General Communiqué (Series No: 56) published in the Official Gazette dated December 30, 2024, and numbered 32768 (2nd Repeated Issue), the exemption amounts and tax brackets for inheritance and transfer tax have been redefined, effective from January 1, 2025.

As per Article 4, Paragraph 1, Subparagraphs (b), (d), and (e) of Law No. 7338, the exemption amounts applicable as of January 1, 2025, are as follows:

• For each heir, including adopted children, and the spouse: TRY 2.316.628 (if there are no descendants, the spouse’s exemption is TRY 4.636.103).
• For gratuitous transfers: TRY 53.339.

Tax Rates Based on Taxable Amount (Matrah)

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.

• 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). 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.

• Reciprocity Condition

It is important to check whether there is reciprocity between Turkey and the country of the deceased regarding inheritance law. If there is no reciprocity, meaning there is a negative practice in inheritance law between Turkey and the deceased’s country of citizenship, the foreign heir’s request may be rejected in Turkey. In this case, the foreign heir cannot complete the inheritance transfer process in Turkey.

• Obtaining the Inheritance Certificate

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.

• 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.

THE IMPORTANCE OF SEEKING THE ASSISTANCE OF A PROBATE LAWYER FOR PROBATE IN TURKEY

Probate in Turkey can be complex and time-consuming. 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.