{"id":2802,"date":"2023-04-25T21:02:03","date_gmt":"2023-04-25T21:02:03","guid":{"rendered":"https:\/\/www.cbhukuk.com\/?p=2802"},"modified":"2026-10-05T10:26:33","modified_gmt":"2026-10-05T10:26:33","slug":"probate-in-turkey","status":"publish","type":"post","link":"https:\/\/www.cbhukuk.com\/en\/probate-in-turkey\/","title":{"rendered":"Probate in Turkey and Inheritance Transfer Process"},"content":{"rendered":"<style id=\"cb-bh-css\">h1.cb-bh,h2.cb-bh{text-transform:uppercase}<\/style><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"800\" height=\"400\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-e1739046071295-800x400.jpg\" class=\"attachment-us_800_400 size-us_800_400\" alt=\"probate in turkey\" loading=\"lazy\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-e1739046071295-800x400.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-e1739046071295-300x150.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-e1739046071295-100x50.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-e1739046071295-90x45.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-e1739046071295-120x60.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-e1739046071295.jpg 1000w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto width_full\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_275474cc has_text_color\"><div class=\"wpb_wrapper\"><style>nav.cb-toc{background:#fff;border:1px solid #8b3516;border-radius:6px;padding:10px 16px;margin:0 0 1.5em;display:table;max-width:100%;box-sizing:border-box;text-align:left}nav.cb-toc summary{cursor:pointer;font-weight:400;font-size:15px;color:#000;list-style:none;display:flex;align-items:center;gap:.5em}nav.cb-toc summary::-webkit-details-marker{display:none}nav.cb-toc summary:after{content:\"\\25BE\";color:#8b3516;transition:transform .2s}nav.cb-toc details[open] summary:after{transform:rotate(180deg)}nav.cb-toc ol{list-style:none;margin:8px 0 0;padding:0}nav.cb-toc ol ol{margin:2px 0 4px 4px;padding-left:14px;border-left:1px solid #e6dcd8}nav.cb-toc li{margin:4px 0;font-size:13.5px;line-height:1.45;color:#000}nav.cb-toc ol ol li{font-size:13px}nav.cb-toc a,nav.cb-toc a:visited{color:#000;text-decoration:none}nav.cb-toc ol ol a,nav.cb-toc ol ol a:visited{color:#444}nav.cb-toc a:hover,nav.cb-toc a:focus{color:#8b3516;text-decoration:underline}h1[id],h2[id],h3[id],h4[id]{scroll-margin-top:120px}html{scroll-behavior:smooth}<\/style><nav class=\"cb-toc\" aria-label=\"Table of Contents\"><details><summary>Table of Contents<\/summary><ol><li><a href=\"#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: What Is the Inheritance Transfer Process and How Is It Done? Transferring Title Deeds, Bank Accounts and Vehicles to the Heirs and Tax Obligations<\/a><ol><li><a href=\"#OPENING_OF_INHERITANCE_FOR_PROBATE_IN_TURKEY\">Opening of Inheritance for Probate in Turkey<\/a><ol><li><a href=\"#1_When_and_How_Does_an_Inheritance_Open_in_Turkey\">1. When and How Does an Inheritance Open in Turkey?<\/a><\/li><li><a href=\"#2_Which_Court_Is_Competent_for_Inheritance_Matters_in_Turkey\">2. Which Court Is Competent for Inheritance Matters in Turkey?<\/a><\/li><li><a href=\"#3_What_Steps_Are_Followed_to_Complete_the_Probate_Process_in_Turkey\">3. What Steps Are Followed to Complete the Probate Process in Turkey?<\/a><ol><li><a href=\"#a_Obtaining_the_Death_Certificate\">a) Obtaining the Death Certificate<\/a><\/li><li><a href=\"#b_Identification_of_Heirs\">b) Identification of Heirs<\/a><\/li><li><a href=\"#c_Identifying_the_Assets_of_the_Deceased_in_Turkey\">c) Identifying the Assets of the Deceased in Turkey<\/a><\/li><li><a href=\"#d_Accepting_or_Renouncing_the_Inheritance_in_Turkey\">d) Accepting or Renouncing the Inheritance in Turkey<\/a><\/li><li><a href=\"#e_Distribution_of_Inheritance_in_Turkey\">e) Distribution of Inheritance in Turkey<\/a><\/li><\/ol><\/li><\/ol><\/li><li><a href=\"#IDENTIFYING_HEIRS_IN_TURKEY\">Identifying Heirs in Turkey<\/a><ol><li><a href=\"#1_What_Is_the_Difference_Between_Legal_Heirs_and_Appointed_Heirs_in_Turkey\">1. What Is the Difference Between Legal Heirs and Appointed Heirs in Turkey?<\/a><\/li><li><a href=\"#2_What_Conditions_Must_Be_Met_to_Qualify_as_an_Heir_Under_Turkish_Law\">2. What Conditions Must Be Met to Qualify as an Heir Under Turkish Law?<\/a><ol><li><a href=\"#a_Being_Eligible_to_Inherit_Having_the_Capacity_to_Inherit\">a) Being Eligible to Inherit (Having the Capacity to Inherit)<\/a><\/li><li><a href=\"#b_The_Heir_Should_Not_Be_Unworthy_to_Inherit\">b) The Heir Should Not Be Unworthy to Inherit<\/a><\/li><li><a href=\"#c_The_Heir_Must_Be_Alive_at_the_Time_of_the_Deceaseds_Death\">c) The Heir Must Be Alive at the Time of the Deceased&#8217;s Death<\/a><\/li><\/ol><\/li><\/ol><\/li><li><a href=\"#HOW_IS_PROBATE_PROCESS_IN_TURKEY_CARRIED_OUT\">How Is Probate Process in Turkey Carried Out?<\/a><ol><li><a href=\"#1_How_to_Obtain_a_Certificate_of_Inheritance_in_Turkey\">1. How to Obtain a Certificate of Inheritance in Turkey?<\/a><\/li><li><a href=\"#2_Where_Do_Heirs_Apply_for_Inheritance_Transfer_in_Turkey\">2. Where Do Heirs Apply for Inheritance Transfer in Turkey?<\/a><\/li><li><a href=\"#3_What_Documents_Are_Required_for_Inheritance_Transfer_in_Turkey\">3. What Documents Are Required for Inheritance Transfer in Turkey?<\/a><\/li><\/ol><\/li><li><a href=\"#HOW_IS_THE_INHERITED_IMMOVABLE_PROPERTY_OF_THE_DECEASED_TRANSFERRED_TO_THE_HEIRS_IN_TURKEY\">How Is the Inherited Immovable Property of the Deceased Transferred to the Heirs in Turkey?<\/a><ol><li><a href=\"#1_Obtaining_the_Certificate_of_Inheritance_and_Identifying_the_Real_Estate\">1. Obtaining the Certificate of Inheritance and Identifying the Real Estate<\/a><\/li><li><a href=\"#2_How_to_Obtain_a_Valuation_Certificate_From_the_Municipality_in_Turkey\">2. How to Obtain a Valuation Certificate From the Municipality in Turkey?<\/a><\/li><li><a href=\"#3_Application_to_the_Land_Registry_Office_and_Registration_in_the_Names_of_the_Heirs\">3. Application to the Land Registry Office and Registration in the Names of the Heirs<\/a><\/li><li><a href=\"#4_Do_All_Heirs_Need_to_Be_Present_for_the_Title_Deed_Transfer_in_Turkey\">4. Do All Heirs Need to Be Present for the Title Deed Transfer in Turkey?<\/a><\/li><li><a href=\"#5_How_Is_Property_Inherited_From_a_Grandparent_Transferred_in_Turkey\">5. How Is Property Inherited From a Grandparent Transferred in Turkey?<\/a><\/li><li><a href=\"#6_How_Is_a_Shared_Co-Owned_Title_Deed_Transferred_to_the_Heirs_in_Turkey\">6. How Is a Shared (Co-Owned) Title Deed Transferred to the Heirs in Turkey?<\/a><\/li><\/ol><\/li><li><a href=\"#HOW_IS_THE_INHERITANCE_PROCESS_OF_THE_DECEASEDS_FUNDS_IN_BANK_ACCOUNTS_CARRIED_OUT_IN_TURKEY\">How Is the Inheritance Process of the Deceased\u2019s Funds in Bank Accounts Carried Out in Turkey?<\/a><\/li><li><a href=\"#HOW_IS_THE_DECEASEDS_SAFETY_DEPOSIT_BOX_AT_THE_BANK_OPENED_IN_TURKEY\">How Is the Deceased\u2019s Safety Deposit Box at the Bank Opened in Turkey?<\/a><\/li><li><a href=\"#HOW_IS_THE_TRANSFER_OF_THE_VEHICLE_OF_THE_DECEASED_DONE_IN_TURKEY\">How Is the Transfer of the Vehicle of the Deceased Done in Turkey?<\/a><\/li><li><a href=\"#HOW_IS_THE_INHERITANCE_AND_TRANSFER_TAX_DECLARATION_FILED_AND_THE_TAX_CLEARED_IN_TURKEY\">How Is the Inheritance and Transfer Tax Declaration Filed and the Tax Cleared in Turkey?<\/a><ol><li><a href=\"#1_Where_and_With_Which_Documents_Is_the_Inheritance_and_Transfer_Tax_Declaration_Filed_in_Turkey\">1. Where and With Which Documents Is the Inheritance and Transfer Tax Declaration Filed in Turkey?<\/a><\/li><li><a href=\"#2_When_Must_the_Inheritance_and_Transfer_Tax_Declaration_Be_Filed_in_Turkey\">2. When Must the Inheritance and Transfer Tax Declaration Be Filed in Turkey?<\/a><\/li><li><a href=\"#3_How_Is_the_Inheritance_and_Transfer_Tax_Calculated_and_When_Is_It_Paid_in_Turkey\">3. How Is the Inheritance and Transfer Tax Calculated and When Is It Paid in Turkey?<\/a><\/li><li><a href=\"#4_How_Is_the_Tax_Cleared_and_What_Follows_in_Turkey\">4. How Is the Tax Cleared and What Follows in Turkey?<\/a><\/li><\/ol><\/li><li><a href=\"#HOW_MUCH_INHERITANCE_TRANSFER_TAX_MUST_BE_PAID_ON_INHERITED_ASSETS_IN_TURKEY_IN_2026\">How Much Inheritance Transfer Tax Must Be Paid on Inherited Assets in Turkey in 2026?<\/a><ol><li><a href=\"#1_Inheritance_Exemption_Amounts_to_be_Applied_in_Turkey_in_2026\">1. Inheritance Exemption Amounts to be Applied in Turkey in 2026<\/a><\/li><li><a href=\"#2_2026_Inheritance_and_Gift_Tax_Schedule_in_Turkey\">2. 2026 Inheritance and Gift Tax Schedule in Turkey<\/a><\/li><\/ol><\/li><li><a href=\"#TIME_LIMITS_COSTS_AND_CONSEQUENCES_OF_NOT_COMPLETING_THE_INHERITANCE_TRANSFER_IN_TURKEY\">Time Limits, Costs and Consequences of Not Completing the Inheritance Transfer in Turkey<\/a><ol><li><a href=\"#1_Is_There_a_Time_Limit_for_Inheritance_Transfer_in_Turkey\">1. Is There a Time Limit for Inheritance Transfer in Turkey?<\/a><\/li><li><a href=\"#2_How_Long_Does_the_Inheritance_Transfer_Take_in_Turkey\">2. How Long Does the Inheritance Transfer Take in Turkey?<\/a><\/li><li><a href=\"#3_How_Much_Does_Inheritance_Transfer_Cost_in_Turkey\">3. How Much Does Inheritance Transfer Cost in Turkey?<\/a><\/li><li><a href=\"#4_What_Happens_If_the_Inheritance_Transfer_Is_Not_Completed_in_Turkey\">4. What Happens If the Inheritance Transfer Is Not Completed in Turkey?<\/a><\/li><li><a href=\"#5_Is_a_Lawsuit_Required_for_Inheritance_Transfer_in_Turkey\">5. Is a Lawsuit Required for Inheritance Transfer in Turkey?<\/a><\/li><\/ol><\/li><li><a href=\"#PROCESS_OF_INHERITANCE_TRANSFER_IN_TURKEY_FOR_FOREIGNERS_WHO_ARE_NOT_TURKISH_CITIZENS\">Process of Inheritance Transfer in Turkey for Foreigners Who Are Not Turkish Citizens<\/a><ol><li><a href=\"#1_Turkish_Law_and_MOHUK_Application\">1. Turkish Law and M\u00d6H\u00dcK Application<\/a><\/li><li><a href=\"#2_Is_Reciprocity_Still_Required_for_Foreign_Heirs_in_Turkey\">2. Is Reciprocity Still Required for Foreign Heirs in Turkey?<\/a><\/li><li><a href=\"#3_How_Do_Foreigners_Obtain_the_Inheritance_Certificate_in_Turkey\">3. How Do Foreigners Obtain the Inheritance Certificate in Turkey?<\/a><\/li><li><a href=\"#4_Tax_and_Legal_Compliance\">4. Tax and Legal Compliance<\/a><\/li><li><a href=\"#5_How_Can_Heirs_Living_Abroad_Complete_the_Inheritance_Transfer_in_Turkey\">5. How Can Heirs Living Abroad Complete the Inheritance Transfer in Turkey?<\/a><\/li><\/ol><\/li><li><a href=\"#THE_IMPORTANCE_OF_SEEKING_THE_ASSISTANCE_OF_A_PROBATE_LAWYER_FOR_PROBATE_IN_TURKEY\">The Importance of Seeking the Assistance of a Probate Lawyer for Probate in Turkey<\/a><\/li><\/ol><\/li><\/ol><\/details><\/nav>\n<h1 id=\"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\" class=\"cb-bh\">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<\/h1>\n<p><strong>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.<\/strong> <strong>Inheritance<\/strong> refers to the transfer of <strong>a deceased person&#8217;s assets, rights, and debts<\/strong> to their legal or designated heirs. <strong>Probate process in Turkey<\/strong> encompasses not only the change of ownership but also <strong>the distribution among heirs, tax obligations, and legal responsibilities<\/strong>, making it a multifaceted legal procedure.<\/p>\n<p>Although commonly referred to as <strong>&#8220;claiming an inheritance&#8221;<\/strong> in everyday language, <strong>inheritance transfer procedures<\/strong> involve detailed and technical legal steps. After the death of the deceased, heirs may face different options, <strong>such as accepting the inheritance, renouncing it, or liquidating the estate.<\/strong> If the inheritance is accepted, <strong>immovable properties, bank accounts, insurance policies, receivables, vehicles, and all other assets<\/strong> are distributed among the heirs according to legal provisions or a will.<\/p>\n<p><strong>Since the debts of the decedent can also devolve upon the heirs and any <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/debt-enforcement-in-turkey\/\">enforcement proceedings initiated by creditors<\/a> will be subject to the provisions of execution and bankruptcy law in Turkey,<\/strong> the legal process concerning <strong>the acceptance or refusal of the inheritance<\/strong> must be conducted with due care.<strong> The inheritance transfer process in Turkey<\/strong> includes various stages such as <strong>obtaining a certificate of inheritance, identifying the estate, managing the estate, distributing the inheritance, and preparing inheritance and transfer tax declarations.<\/strong> For heirs, <strong>process of probate in Turkey<\/strong> requires close attention to legal procedures; <strong>inheritance transfer is not limited to the mere transfer of ownership<\/strong> but involves a complex set of legal, financial, and administrative procedures that must be handled diligently.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-iconbox us_custom_aea21514 iconpos_left style_default color_secondary align_center no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-gavel\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><p>Article 599 of the <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.4721.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Turkish Civil Code<\/strong><\/a> &#8211; The heirs acquire the inheritance as a whole by law upon the death of the deceased. Except for the separate cases envisaged in the law, the heirs directly acquire the real rights, receivables, other property rights, possession over movable and immovable property of the deceased, and are personally responsible for the debts of the deceased.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto width_full\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_275474cc has_text_color\"><div class=\"wpb_wrapper\"><h2 id=\"OPENING_OF_INHERITANCE_FOR_PROBATE_IN_TURKEY\" class=\"cb-bh\">Opening of Inheritance for Probate in Turkey<\/h2>\n<p><strong>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.<\/strong> <strong>The opening of the inheritance<\/strong> is a fundamental stage for heirs to exercise their legal rights and <strong>initiate inheritance transfer procedures in Turkey.<\/strong> The opening of the inheritance, the competent court and the steps followed are explained separately below.<\/p>\n<h3 id=\"1_When_and_How_Does_an_Inheritance_Open_in_Turkey\">1. When and How Does an Inheritance Open in Turkey?<\/h3>\n<p><strong>Pursuant to Article 575, paragraph 1 of the Turkish Civil Code, an inheritance is automatically opened upon the death of the deceased in Turkey.<\/strong> The legislator has linked <strong>the opening of the inheritance to the termination of personality<\/strong>, which occurs either through actual death or a court decision declaring absence. Accordingly, upon the death of the deceased, <strong>rights and obligations over the estate begin to transfer to the heirs in Turkey.<\/strong><\/p>\n<p><strong>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<\/strong>; 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 <strong>movable and immovable properties, <a href=\"https:\/\/www.cbhukuk.com\/en\/corporate-law-in-turkey\/\">company partnership shares<\/a>, <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/ip-law-in-turkey\/\">intellectual property rights<\/a>, and <a href=\"https:\/\/www.cbhukuk.com\/en\/trademark-registration-in-turkey\/\">trademark rights<\/a>.<\/strong> However, since each right has its own unique <strong>inheritance transfer process in Turkey<\/strong>, different procedures and legal regulations apply.<\/p>\n<h3 id=\"2_Which_Court_Is_Competent_for_Inheritance_Matters_in_Turkey\">2. Which Court Is Competent for Inheritance Matters in Turkey?<\/h3>\n<p><strong>Under Article 576 of the Turkish Civil Code, the inheritance opens, for the whole of the estate, at the deceased\u2019s place of residence.<\/strong> Actions for the annulment or reduction of the deceased&#8217;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 <strong>the court of the deceased&#8217;s last place of residence exclusively competent<\/strong> for actions concerning the distribution of the estate and for actions brought against the heirs until the final distribution.<\/p>\n<p>However, not every inheritance procedure is conducted before that court. <strong>The certificate of inheritance<\/strong>, as a matter of non-contentious jurisdiction, may be obtained from <strong>the civil court of peace<\/strong> of the place where the applicant or any interested party resides, or from <strong>a notary public<\/strong>;<strong> land registry, bank and tax office procedures are carried out before the relevant institutions<\/strong>.<\/p>\n<h3 id=\"3_What_Steps_Are_Followed_to_Complete_the_Probate_Process_in_Turkey\">3. What Steps Are Followed to Complete the Probate Process in Turkey?<\/h3>\n<p><strong>The following steps are followed to complete the probate process in Turkey:<\/strong><\/p>\n<ul>\n<li><strong>obtaining the death certificate, <\/strong><\/li>\n<li><strong>identifying the heirs, identifying the assets, <\/strong><\/li>\n<li><strong>deciding whether to accept or renounce the inheritance<\/strong><\/li>\n<li><strong>distributing the inheritance. <\/strong><\/li>\n<\/ul>\n<p>Since each step relies on the document obtained in the previous one, <strong>following this order helps the process move forward without delay.<\/strong><\/p>\n<h4 id=\"a_Obtaining_the_Death_Certificate\">a) Obtaining the Death Certificate<\/h4>\n<p><strong>A death certificate<\/strong> is an official document that proves a person&#8217;s passing in Turkey. In order for the inheritance to be transferred to the heirs and for the necessary legal procedures to begin, <strong>this document must first be obtained.<\/strong> The death certificate is issued by <strong>healthcare institutions or the relevant civil registry office.<\/strong><\/p>\n<h4 id=\"b_Identification_of_Heirs\">b) Identification of Heirs<\/h4>\n<p><strong>For the inheritance to be transferred to the heirs<\/strong>, it is necessary to determine who qualifies as an heir. Legal heirs are officially identified through a <strong>certificate of inheritance<\/strong> 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 <strong>the civil court of peace<\/strong>. This document serves as a fundamental legal certificate that enables heirs to exercise their <strong>rights over the inheritance in Turkey.<\/strong><\/p>\n<h4 id=\"c_Identifying_the_Assets_of_the_Deceased_in_Turkey\">c) Identifying the Assets of the Deceased in Turkey<\/h4>\n<p><strong>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.<\/strong> After obtaining the certificate of inheritance, the legal heirs or their authorized attorneys identify the deceased&#8217;s real estate, bank accounts, vehicles and other assets by making enquiries with the relevant institutions. If the full details of the deceased\u2019s assets are unknown, a separate lawsuit may be required <a href=\"https:\/\/www.cbhukuk.com\/en\/inheritance-determination-in-turkey\/\"><strong>to determine the inheritance in Turkey<\/strong><\/a>.<\/p>\n<h4 id=\"d_Accepting_or_Renouncing_the_Inheritance_in_Turkey\">d) Accepting or Renouncing the Inheritance in Turkey<\/h4>\n<p><strong>Once they have information about the assets and debts, heirs can evaluate their options, such as accepting or renouncing the inheritance<\/strong>. Under <strong>Article 606 of the Turkish Civil Code<\/strong>, legal heirs who wish to renounce must, as a rule, apply to the civil court of peace <strong>within three months<\/strong> of learning of the death; under Article 610, an heir who does not renounce within this period <strong>acquires the inheritance unconditionally<\/strong>. For heirs who do not renounce, <strong>the distribution and transfer of the inheritance in Turkey<\/strong> are then carried out.<\/p>\n<p>The three-month period starts from the date on which the heir actually learned of the death. In its decision <strong>Turkish Court of Cassation (Yarg\u0131tay) 14th Civil Chamber, E. 2016\/14886, K. 2020\/5130, dated 17.09.2020<\/strong>, the Court stated that this period <strong>is a strict time limit that the court must take into account of its own motion<\/strong>. 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; <strong>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.<\/strong><\/p>\n<h4 id=\"e_Distribution_of_Inheritance_in_Turkey\">e) Distribution of Inheritance in Turkey<\/h4>\n<p>After the inheritance is opened, <strong>its distribution is carried out in accordance with the heirs&#8217; rights.<\/strong> This process includes assessing the estate, settling debts, distributing assets among the heirs, and officially transferring the inheritance. <strong>The inheritance distribution<\/strong> can be carried out through an agreement among the heirs, or if a dispute arises, <strong>it may be resolved by a court ruling.<\/strong><\/p>\n<p><strong>The legal procedures for transferring an inheritance to heirs in Turkey<\/strong> may vary depending on the specific conditions, including <strong>whether the deceased or the heirs are foreign nationals, whether the heirs live abroad and the type of assets to be transferred.<\/strong> Therefore, <strong>to gain a more detailed understanding of the probate in Turkey<\/strong>, it is advisable to review local legal regulations and consult with an <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/inheritance-lawyer-in-turkey\/\">inheritance lawyer in Turkey<\/a>.<\/strong><\/p>\n<div style=\"max-width: 620px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 8px; overflow: hidden;\">\n<div style=\"padding: 9px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">\u2696\ufe0f KEY STEPS IN INHERITANCE PROCEDURES IN TURKEY<\/div>\n<div style=\"padding: 12px;\">\n<div style=\"padding: 10px 12px; margin-bottom: 8px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">1\ufe0f\u20e3 OBTAINING THE DEATH CERTIFICATE<\/div>\n<div style=\"margin-top: 5px; font-size: 10.5px; line-height: 1.45;\">\ud83c\udfdb\ufe0f <strong>Relevant authority:<\/strong> Healthcare institution \/ civil registry office<\/div>\n<div style=\"margin-top: 4px; font-size: 10.5px; line-height: 1.45;\">\ud83d\udccc <strong>Outcome:<\/strong> Official confirmation of the death<\/div>\n<\/div>\n<div style=\"padding: 10px 12px; margin-bottom: 8px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">2\ufe0f\u20e3 DETERMINATION OF THE HEIRS<\/div>\n<div style=\"margin-top: 5px; font-size: 10.5px; line-height: 1.45;\">\ud83c\udfdb\ufe0f <strong>Relevant authority:<\/strong> Civil Court of Peace or notary public (certificate of inheritance)<\/div>\n<div style=\"margin-top: 4px; font-size: 10.5px; line-height: 1.45;\">\ud83d\udccc <strong>Outcome:<\/strong> Determination of legal and appointed heirs<\/div>\n<\/div>\n<div style=\"padding: 10px 12px; margin-bottom: 8px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">3\ufe0f\u20e3 IDENTIFICATION OF THE ESTATE<\/div>\n<div style=\"margin-top: 5px; font-size: 10.5px; line-height: 1.45;\">\ud83c\udfdb\ufe0f <strong>Relevant authority:<\/strong> Land registry, banks and other institutions; court if necessary<\/div>\n<div style=\"margin-top: 4px; font-size: 10.5px; line-height: 1.45;\">\ud83d\udccc <strong>Outcome:<\/strong> Identification of the assets and liabilities comprising the estate<\/div>\n<\/div>\n<div style=\"padding: 10px 12px; margin-bottom: 8px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">4\ufe0f\u20e3 ACCEPTANCE OR RENUNCIATION OF THE INHERITANCE<\/div>\n<div style=\"margin-top: 5px; font-size: 10.5px; line-height: 1.45;\">\ud83c\udfdb\ufe0f <strong>Relevant authority:<\/strong> Civil Court of Peace (for renunciation of inheritance)<\/div>\n<div style=\"margin-top: 4px; font-size: 10.5px; line-height: 1.45;\">\ud83d\udccc <strong>Outcome:<\/strong> Three-month period for renunciation (Turkish Civil Code Art. 606)<\/div>\n<\/div>\n<div style=\"padding: 10px 12px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">5\ufe0f\u20e3 DISTRIBUTION OF THE INHERITANCE<\/div>\n<div style=\"margin-top: 5px; font-size: 10.5px; line-height: 1.45;\">\ud83c\udfdb\ufe0f <strong>Relevant parties:<\/strong> Heirs \/ court<\/div>\n<div style=\"margin-top: 4px; font-size: 10.5px; line-height: 1.45;\">\ud83d\udccc <strong>Outcome:<\/strong> Distribution of the estate among the heirs<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"IDENTIFYING_HEIRS_IN_TURKEY\" class=\"cb-bh\">Identifying Heirs in Turkey<\/h2>\n<p><strong>Heirs are determined within the framework of the Turkish Civil Code and <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/inheritance-law-in-turkey\/\">Turkish Inheritance Law<\/a> as legal heirs and appointed heirs.<\/strong> After the death of the deceased, <strong>identifying the rights of legal and appointed heirs<\/strong> is crucial in the inheritance transfer and probate in Turkey. Therefore, the most fundamental step in <strong>the inheritance transfer in Turkey<\/strong> is accurately and comprehensively determining the rightful heirs; once the heirs have been identified, <strong>the legal procedures for probate in Turkey can be carried out.<\/strong><\/p>\n<h3 id=\"1_What_Is_the_Difference_Between_Legal_Heirs_and_Appointed_Heirs_in_Turkey\">1. What Is the Difference Between Legal Heirs and Appointed Heirs in Turkey?<\/h3>\n<p><strong>Legal heirs derive their status from the law, while appointed heirs derive it from the will of the deceased.<\/strong> 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 <a href=\"https:\/\/www.cbhukuk.com\/en\/disclaimer-of-inheritance\/\"><strong>inheritance rejection in Turkey<\/strong><\/a>.<\/p>\n<ul>\n<li><strong>Legal Heirs:<\/strong> Legal heirs include the deceased\u2019s blood relatives, spouse, and in certain cases, the state.<\/li>\n<li><strong>Appointed Heirs:<\/strong> Appointed heirs are individuals designated by the deceased through a will or inheritance contract.<\/li>\n<\/ul>\n<h3 id=\"2_What_Conditions_Must_Be_Met_to_Qualify_as_an_Heir_Under_Turkish_Law\">2. What Conditions Must Be Met to Qualify as an Heir Under Turkish Law?<\/h3>\n<p><strong>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&#8217;s death.<\/strong> 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.<\/p>\n<h4 id=\"a_Being_Eligible_to_Inherit_Having_the_Capacity_to_Inherit\">a) Being Eligible to Inherit (Having the Capacity to Inherit)<\/h4>\n<p>The eligibility requirement has <strong>different consequences for real persons and legal entities.<\/strong> The rules applicable to each are shown separately below:<\/p>\n<ul>\n<li><strong>Real Persons\u2019 Eligibility to Inherit in Turkey:<\/strong> In exceptional cases, <strong>the legislator has stipulated that certain individuals are not eligible to inherit.<\/strong> According to the Civil Code, officials involved in <a href=\"https:\/\/www.cbhukuk.com\/en\/last-will-and-testament\/\"><strong>the preparation of an official will<\/strong><\/a>, witnesses, their descendants and ascendants, siblings, and spouses of these individuals <strong>cannot benefit from that will<\/strong> (Article 536\/2 of the Turkish Civil Code). This regulation ensures that the deceased\u2019s final wishes are valid only under lawful and objective conditions, preventing potential conflicts of interest.<\/li>\n<li><strong>Legal Entities&#8217; Eligibility to Inherit in Turkey:<\/strong> Under the Turkish Civil Code, <strong>legal entities can also be heirs in Turkey.<\/strong> However, <strong>the inheritance rights of legal entities<\/strong> are not considered under the scope of legal heirs, but rather <strong>as appointed heirs<\/strong>, and <strong>the right of legal entities to inherit<\/strong> is conditional upon being appointed as heirs by the deceased through a testamentary disposition such as a will or an inheritance contract.<\/li>\n<li><strong>The State as Legal Heir:<\/strong> The only exception among legal entities is the State: under <strong>Article 501 of the Turkish Civil Code<\/strong>, <strong>the estate of a person who dies without heirs passes to the State.<\/strong> If a person dies without any legal heirs, the state becomes the legal heir, and <strong>the estate is transferred to the state.<\/strong><\/li>\n<li><strong>Inheritance Through a Foundation:<\/strong> In practice, one of the most common examples of legal entities being heirs is <strong>the establishment of a foundation through a will.<\/strong> Since, under Article 102 of the Turkish Civil Code, the intention to establish a foundation may also be expressed <strong>by a testamentary disposition<\/strong>, a person can transfer their assets to <strong>a foundation upon their death through a will<\/strong>, allowing legal entities, particularly charitable foundations, to inherit.<\/li>\n<\/ul>\n<h4 id=\"b_The_Heir_Should_Not_Be_Unworthy_to_Inherit\">b) The Heir Should Not Be Unworthy to Inherit<\/h4>\n<p><strong>Unworthiness to inherit<\/strong> (mirastan yoksunluk) refers to the situation where a person who has committed one of the serious acts listed in the law <strong>cannot become an heir and cannot acquire any right through a testamentary disposition<\/strong> under inheritance law in Turkey. It rests on the idea that a person who has engaged in <strong>morally or legally unacceptable behavior<\/strong> towards the deceased is <strong>unworthy of inheriting<\/strong>, and it prevents that person from benefiting from the inheritance in Turkey.<\/p>\n<p>Article 578 of the Turkish Civil Code lists <strong>the grounds of unworthiness to inherit in Turkey<\/strong> exhaustively. Accordingly, persons who intentionally and unlawfully <strong>kill or attempt to kill the deceased<\/strong>, who intentionally and unlawfully render the deceased permanently incapable of making a testamentary disposition, who procure or prevent a testamentary disposition or its revocation <strong>by deceit, coercion or threat<\/strong>, and who intentionally and unlawfully destroy or invalidate a testamentary disposition at a time when the deceased can no longer make it again <strong>are unworthy to inherit<\/strong>.<\/p>\n<p>Unworthiness arises <strong>by operation of law<\/strong> once these acts occur; it does not depend on <strong>excluding the heir through <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/file-a-lawsuit-in-turkey\/\">a lawsuit filed<\/a> by the deceased<\/strong> or on a will. In this respect it differs from <strong>disinheritance<\/strong> (miras\u00e7\u0131l\u0131ktan \u00e7\u0131karma), by which the deceased excludes an heir with a reserved share<strong> through a testamentary disposition under Article 510.<\/strong> Unworthiness <strong>ends if the deceased forgives the heir<\/strong>, and under Article 579 it affects only the unworthy person;<strong> their descendants inherit as if that person had predeceased the deceased.<\/strong><\/p>\n<p>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 <strong>Turkish Court of Cassation (Yarg\u0131tay) 7th Civil Chamber, E. 2025\/2015, K. 2025\/5438, dated 16.12.2025<\/strong>, the Court <strong>upheld<\/strong> the first-instance judgment, and the regional court decision confirming it, <strong>declaring an adopted child unworthy to inherit<\/strong> 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, <strong>an heir of the deceased&#8217;s sibling, on the basis of the final criminal judgment.<\/strong><\/p>\n<h4 id=\"c_The_Heir_Must_Be_Alive_at_the_Time_of_the_Deceaseds_Death\">c) The Heir Must Be Alive at the Time of the Deceased&#8217;s Death<\/h4>\n<p><strong>Under Article 580 of the Turkish Civil Code, a person must be alive and capable of inheriting at the time of the deceased\u2019s death in order to inherit.<\/strong> However, the legislator has provided certain exceptions to this fundamental rule, <strong>which include specific provisions for unborn children and individuals who do not yet exist.<\/strong> These exceptions are explained below.<\/p>\n<ul>\n<li><strong>Inheritance by an Unborn Child:<\/strong> If a woman is pregnant at the time of the deceased&#8217;s death, and<strong> the child is born alive and healthy after the death<\/strong>, <strong>the unborn child becomes entitled to inherit<\/strong>: under Article 582 of the Turkish Civil Code, a foetus inherits <strong>on condition of being born alive<\/strong>, and <strong>a stillborn child cannot inherit<\/strong>.<\/li>\n<li><strong>Inheritance by a Person Who Does Not Yet Exist:<\/strong> 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 <strong>only as a subsequent heir or subsequent legatee<\/strong>. This arrangement reflects the deceased\u2019s intention to leave property to a future generation or lineage; in such cases, <strong>the individual who is not yet born can inherit<\/strong>, but legally, <strong>they must be born in order to be recognized as an heir.<\/strong><\/li>\n<\/ul>\n<p><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-process-in-Turkey.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6496\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-process-in-Turkey-800x254.jpg\" alt=\"probate process in Turkey\" width=\"800\" height=\"254\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-process-in-Turkey-800x254.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-process-in-Turkey-300x95.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-process-in-Turkey-1024x325.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-process-in-Turkey-100x32.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-process-in-Turkey-90x29.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-process-in-Turkey-120x38.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-process-in-Turkey.jpg 1800w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<h2 id=\"HOW_IS_PROBATE_PROCESS_IN_TURKEY_CARRIED_OUT\" class=\"cb-bh\">How Is Probate Process in Turkey Carried Out?<\/h2>\n<p><strong>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.<\/strong> <strong>Probate process in Turkey<\/strong> refers to the procedure of determining the rights of a deceased person&#8217;s legal heirs over their estate and <strong>the legal distribution of the inheritance.<\/strong> <strong>Inheritance transfer in Turkey<\/strong> includes not only the distribution of assets but also <strong>the settlement of debts and the fulfillment of other legal obligations.<\/strong><\/p>\n<p><strong>The probate process in Turkey<\/strong> can sometimes be lengthy. After the death of the deceased, <strong>there may be disputes over the deceased&#8217;s estate or disagreements<\/strong> among the heirs regarding the distribution, and as a result <strong>inheritance transfer procedures in Turkey<\/strong> can sometimes evolve into lengthy legal processes lasting months or even years. To prevent such issues, the legislator has introduced various protective measures for <strong>the preservation of the estate&#8217;s assets<\/strong>, and measures such as <strong>sealing the estate<\/strong> and <strong>keeping an estate register<\/strong> can be applied to prevent the loss or misuse of the deceased&#8217;s property in Turkey.<\/p>\n<p><strong>This section will focus on a typical inheritance transfer process in Turkey.<\/strong> However, situations involving contentious disputes among heirs, attempts to <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/stolen-inheritance-and-fraudulent-conveyance\/\">conceal inheritance assets<\/a>, <a href=\"https:\/\/www.cbhukuk.com\/en\/title-deed-cancellation-and-registration-lawsuit\/\">misuse of power of attorney leading to a request for title cancellation<\/a>, or cases that involve litigation<\/strong> are outside the scope of this section.<\/p>\n<h3 id=\"1_How_to_Obtain_a_Certificate_of_Inheritance_in_Turkey\">1. How to Obtain a Certificate of Inheritance in Turkey?<\/h3>\n<p><strong>The Certificate of Inheritance<\/strong> is a document obtained to determine the legal heirs after a person&#8217;s death, and it is known as &#8220;<strong>Determination of Heirship Document<\/strong>&#8221; in Turkey. Under Article 598 of the Turkish Civil Code, the Certificate of Inheritance can be obtained from <strong>the civil court of peace<\/strong> or <strong>a notary public<\/strong>.<\/p>\n<p><strong>To obtain a Certificate of Inheritance in Turkey<\/strong>, an application must be made to <strong>the civil court of peace<\/strong> of the place where the applicant or any interested party resides (Article 384 of the Code of Civil Procedure) or to <strong>a notary public<\/strong>. The application must include <strong>the deceased person&#8217;s identity information, date and place of death, as well as the identity information of the legal heirs.<\/strong> The court or notary public will conduct the necessary examinations to determine the legal heirs and issue <strong>the Certificate of Inheritance<\/strong> accordingly.<\/p>\n<p>A certificate of inheritance is not a court judgment that finally settles who the heirs are. In its decision <strong>Turkish Court of Cassation (Yarg\u0131tay) Assembly of Civil Chambers, E. 2021\/466, K. 2023\/396, dated 03.05.2023<\/strong>, the Court emphasised that the certificate of inheritance is issued without an opposing party in non-contentious proceedings and therefore <strong>does not constitute res judicata in substantive law<\/strong>, creating only a <strong>presumption valid until proven otherwise<\/strong> 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 <strong>the judge&#8217;s duty to identify all heirs of the deceased and determine their shares<\/strong>, not only those of the applicant. The invalidity of an incorrectly issued certificate of inheritance can therefore <strong>be raised at any time<\/strong> under Article 598\/3 of the Turkish Civil Code.<\/p>\n<p>Under <strong>Article 71\/B of the Notaries Law<\/strong>, a notary cannot issue a certificate of inheritance where issuing it <strong>requires judicial proceedings<\/strong>, where the civil registry records are <strong>not sufficient<\/strong> for the purpose, or where the certificate is <strong>requested by foreigners<\/strong>; 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 <strong>the civil court of peace<\/strong> 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.<\/p>\n<p><strong>The inheritance certificate<\/strong> is the essential document required <strong>to distribute the inheritance to the legal heirs in Turkey<\/strong> and can be used in many official transactions. <strong>This document is also mandatory for probate in Turkey<\/strong>; for instance, an heir must present the inheritance certificate to conduct <strong>inheritance-related transactions at a bank or land registry.<\/strong> Without this document, processes such as the transfer and division of the inheritance cannot be carried out in Turkey.<\/p>\n<p>In summary, <strong>the inheritance certificate<\/strong> is an extremely important document for initiating <strong>inheritance transfer procedures in Turkey<\/strong> and registering the legal heirs&#8217; 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.<\/p>\n<h3 id=\"2_Where_Do_Heirs_Apply_for_Inheritance_Transfer_in_Turkey\">2. Where Do Heirs Apply for Inheritance Transfer in Turkey?<\/h3>\n<p><strong>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.<\/strong> 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&#8217;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.<\/p>\n<p><strong>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.<\/strong> The application may be made by one of the heirs or conducted through a lawyer authorised by a power of attorney.<\/p>\n<h3 id=\"3_What_Documents_Are_Required_for_Inheritance_Transfer_in_Turkey\">3. What Documents Are Required for Inheritance Transfer in Turkey?<\/h3>\n<p><strong>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.<\/strong> 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.<\/p>\n<div style=\"max-width: 760px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 8px; overflow: hidden;\">\n<div style=\"padding: 9px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">\ud83d\udccb APPLICATION AUTHORITIES AND REQUIRED DOCUMENTS FOR INHERITANCE PROCEDURES<\/div>\n<div style=\"overflow-x: auto;\">\n<table style=\"width: 100%; min-width: 700px; border-collapse: collapse; font-size: 10.5px; line-height: 1.45;\">\n<thead>\n<tr style=\"background: #f6ede9; color: #8b3516;\">\n<th style=\"width: 23%; padding: 8px; border: 1px solid #d9c4bb; text-align: left;\">Asset \/ Procedure<\/th>\n<th style=\"width: 25%; padding: 8px; border: 1px solid #d9c4bb; text-align: left;\">Relevant Authority<\/th>\n<th style=\"width: 52%; padding: 8px; border: 1px solid #d9c4bb; text-align: left;\">Key Documents<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb; font-weight: bold;\">\ud83d\udc65 Determination of heirs<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Notary public or Civil Court of Peace<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Identity details of the deceased, date and place of death, identity details of the heirs<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb; font-weight: bold;\">\ud83c\udfe0 Immovable property (land registry)<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Land Registry Office<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Certificate of inheritance (for registration); document confirming that there are no outstanding tax liabilities for sale or transfer<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb; font-weight: bold;\">\ud83c\udfe6 Bank accounts<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Bank and tax office<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Certificate of inheritance, bank account statement addressed to the tax office, document showing that the tax has been paid.<br \/>\n<span style=\"color: #8b3516;\">If the document is not submitted, the bank may make the payment after withholding 5%.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb; font-weight: bold;\">\ud83d\udd10 Safe deposit box<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Bank and tax office<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Certificate of inheritance, bank letter confirming the existence of the safe deposit box, inventory report prepared in the presence of a tax officer<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb; font-weight: bold;\">\ud83d\ude97 Vehicle<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Relevant vehicle registration authority<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Certificate of inheritance and documents required for registration; application within 90 days from the date of death<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb; font-weight: bold;\">\ud83e\uddfe Inheritance and Transfer Tax Return<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Tax office at the place of residence of the deceased<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #d9c4bb;\">Certificate of inheritance, civil registry record showing the residence, document from the municipality showing the property tax value, copy of the vehicle registration certificate, bank documents, safe deposit box inventory report<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 id=\"HOW_IS_THE_INHERITED_IMMOVABLE_PROPERTY_OF_THE_DECEASED_TRANSFERRED_TO_THE_HEIRS_IN_TURKEY\" class=\"cb-bh\">How Is the Inherited Immovable Property of the Deceased Transferred to the Heirs in Turkey?<\/h2>\n<p><strong>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.<\/strong> The inheritance and transfer tax must be paid in full not before the property is registered in the heirs&#8217; names, but before it is sold or transferred. <strong>The transfer of the inherited property of the deceased in Turkey<\/strong> 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 <strong>during the probate in Turkey.<\/strong> Each stage of this process is explained below.<\/p>\n<h3 id=\"1_Obtaining_the_Certificate_of_Inheritance_and_Identifying_the_Real_Estate\">1. Obtaining the Certificate of Inheritance and Identifying the Real Estate<\/h3>\n<p><strong>To transfer the inherited property of the deceased in Turkey<\/strong>, first, a certificate of inheritance must be obtained. <strong>Next, it is necessary to determine the real estates of the deceased<\/strong>, and to identify the remaining real estates, the title deed documents must first be examined. <strong>Information about the title deeds<\/strong> can be obtained from the relevant land registry offices; if direct access to the title deed information is not possible, conducting a detailed <a href=\"https:\/\/www.cbhukuk.com\/en\/title-search-process-in-turkey\/\"><strong>title search at the land registry offices<\/strong><\/a> is essential to verify the status of the inherited property in Turkey under <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/real-estate-law-in-turkey\/\"><strong>Turkish Property Law<\/strong><\/a>.<\/p>\n<p><strong>The transfer of real estate with <a href=\"https:\/\/www.cbhukuk.com\/en\/ottoman-title-deed\/\">Ottoman-era title deeds<\/a><\/strong> is particularly more complex compared to the modern land registry system. <strong>Ottoman-era title deeds often require a more challenging process due to potentially incomplete or irregular records.<\/strong> Therefore, a more meticulous and comprehensive investigation is necessary for identifying and transferring properties with these types of title deeds.<\/p>\n<h3 id=\"2_How_to_Obtain_a_Valuation_Certificate_From_the_Municipality_in_Turkey\">2. How to Obtain a Valuation Certificate From the Municipality in Turkey?<\/h3>\n<p><strong>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).<\/strong> 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 <strong>valuation certificate<\/strong>.<\/p>\n<p>However, <strong>Article 30 of the Property Tax Law<\/strong> prohibits the sale and transfer of buildings and land with outstanding property tax debt but <strong>excludes transfers by inheritance from this prohibition<\/strong>. The deceased&#8217;s property tax debt therefore does not, by itself, prevent the property from being registered in the heirs&#8217; names at the land registry.<\/p>\n<h3 id=\"3_Application_to_the_Land_Registry_Office_and_Registration_in_the_Names_of_the_Heirs\">3. Application to the Land Registry Office and Registration in the Names of the Heirs<\/h3>\n<p><strong>The heirs apply to the Land Registry Office with the certificate of inheritance and request that the property be registered in their names.<\/strong> 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 <strong>the names of the legal heirs are recorded in the title deed.<\/strong> Under <strong>Article 19 of the Inheritance and Transfer Tax Law<\/strong>, the registration of inherited real estate in the heirs&#8217; names is made <strong>without waiting for the assessment of the inheritance and transfer tax<\/strong>, and the result is notified to the tax office within 15 days at the latest.<\/p>\n<p>However, under the same article, unless the inheritance and transfer tax attributable to the property <strong>has been paid in full, the property cannot be sold or transferred and no right in rem can be established on it<\/strong>; 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.<\/p>\n<p><strong>The registration of real estate in the name of the heirs requires the completion of various procedures in Turkey.<\/strong> 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 href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/real-estate-lawyer-in-turkey\/\"><strong>a real estate lawyer in Turkey<\/strong><\/a> to ensure that the process is completed thoroughly and legally.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-3223\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/distribution-of-inheritance-800x190.jpg\" alt=\"distribution of inheritance\" width=\"800\" height=\"190\" \/><\/p>\n<h3 id=\"4_Do_All_Heirs_Need_to_Be_Present_for_the_Title_Deed_Transfer_in_Turkey\">4. Do All Heirs Need to Be Present for the Title Deed Transfer in Turkey?<\/h3>\n<p><strong>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.<\/strong> Where the transfer is made upon the application of a single heir, <strong>the property is registered in the land register as joint ownership (elbirli\u011fi m\u00fclkiyeti) in the names of all heirs shown in the certificate of inheritance.<\/strong> 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<strong> the procedure does not change the heirs&#8217; shares but reflects in the land register the ownership that arises from the law.<\/strong><\/p>\n<p><strong>Under Article 640 of the Turkish Civil Code, the heirs own the estate jointly<\/strong> and <strong>dispose of all rights of the estate together<\/strong>; <strong>converting joint ownership into shared ownership, allocating the property to one of the heirs or selling it therefore requires all heirs to act together.<\/strong> If one of the heirs refuses to sign or the heirs cannot agree, <strong>the termination of co-ownership<\/strong> may be requested through the courts. Accordingly, <strong>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.<\/strong><\/p>\n<div style=\"max-width: 900px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 8px; overflow: hidden;\">\n<div style=\"padding: 9px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">\ud83c\udfe0 INHERITANCE TRANSFER AND DISTRIBUTION AT THE LAND REGISTRY IN TURKEY<\/div>\n<div style=\"display: flex; gap: 8px; padding: 12px;\">\n<div style=\"flex: 1; min-width: 0; padding: 12px 10px; background: #fff; border: 1px solid #d9c4bb; border-top: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516; text-align: center; line-height: 1.35;\">\ud83c\udfe1 INHERITANCE TRANSFER<\/div>\n<div style=\"margin-top: 8px; font-size: 10.5px; line-height: 1.5;\"><strong>Application:<\/strong><br \/>\nAny one of the heirs<\/div>\n<div style=\"margin-top: 7px; padding-top: 7px; border-top: 1px solid #eadbd3; font-size: 10.5px; line-height: 1.5;\"><strong>Outcome:<\/strong><br \/>\n<strong>Joint ownership<\/strong> in the names of all heirs<\/div>\n<\/div>\n<div style=\"flex: 1; min-width: 0; padding: 12px 10px; background: #fff; border: 1px solid #d9c4bb; border-top: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516; text-align: center; line-height: 1.35;\">\ud83d\udd04 DISTRIBUTION \/ ALLOCATION<\/div>\n<div style=\"margin-top: 8px; font-size: 10.5px; line-height: 1.5;\"><strong>Application:<\/strong><br \/>\nAll heirs jointly<\/div>\n<div style=\"margin-top: 7px; padding-top: 7px; border-top: 1px solid #eadbd3; font-size: 10.5px; line-height: 1.5;\"><strong>Outcome:<\/strong><br \/>\n<strong>Distribution<\/strong> among the heirs<\/div>\n<\/div>\n<div style=\"flex: 1; min-width: 0; padding: 12px 10px; background: #fff; border: 1px solid #d9c4bb; border-top: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516; text-align: center; line-height: 1.35;\">\u2696\ufe0f DISPUTE<\/div>\n<div style=\"margin-top: 8px; font-size: 10.5px; line-height: 1.5;\"><strong>Application:<\/strong><br \/>\nAny one of the heirs may file a lawsuit<\/div>\n<div style=\"margin-top: 7px; padding-top: 7px; border-top: 1px solid #eadbd3; font-size: 10.5px; line-height: 1.5;\"><strong>Outcome:<\/strong><br \/>\n<strong>Termination of co-ownership<\/strong> by court decision<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 id=\"5_How_Is_Property_Inherited_From_a_Grandparent_Transferred_in_Turkey\">5. How Is Property Inherited From a Grandparent Transferred in Turkey?<\/h3>\n<p><strong>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.<\/strong> Under Article 580 of the Turkish Civil Code, if an heir who was alive when the inheritance opened dies later, <strong>their inheritance right passes to their own heirs<\/strong>. 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.<\/p>\n<p><strong>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.<\/strong> For such properties as well, an application by one of the heirs is sufficient for the transfer at the land registry, and <strong>the inheritance and transfer tax obligation must be assessed separately for each death.<\/strong><\/p>\n<h3 id=\"6_How_Is_a_Shared_Co-Owned_Title_Deed_Transferred_to_the_Heirs_in_Turkey\">6. How Is a Shared (Co-Owned) Title Deed Transferred to the Heirs in Turkey?<\/h3>\n<p><strong>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.<\/strong> Since under Article 599 of the Turkish Civil Code the heirs acquire the estate as a whole <strong>by operation of law<\/strong> 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, <strong>the transfer covers only the share belonging to the deceased<\/strong>; the shares of the other co-owners and their rights over those shares are not affected by the transfer.<\/p>\n<p>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 <strong>dispose of the inherited share together<\/strong>, and selling or dividing that share requires all heirs to act jointly. Since passing by inheritance is not a sale, the transfer <strong>does not give the other co-owners a right of pre-emption<\/strong>; if the heirs later sell the share to a third party, however, the other co-owners <strong>may exercise their statutory right of pre-emption<\/strong> under Article 732 of the Turkish Civil Code.<\/p>\n<div style=\"max-width: 620px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 8px; overflow: hidden;\">\n<div style=\"padding: 9px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">\ud83c\udfe0 PROCESS OF REGISTERING INHERITED PROPERTY IN THE HEIR&#8217;S NAME<\/div>\n<div style=\"padding: 12px;\">\n<div style=\"padding: 10px 12px; margin-bottom: 8px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">1\ufe0f\u20e3 OBTAINING THE CERTIFICATE OF INHERITANCE<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">\ud83c\udfdb\ufe0f <strong>Relevant authority:<\/strong> Notary public or Civil Court of Peace<br \/>\n\ud83d\udccc <strong>Outcome:<\/strong> Determination of heirship status and inheritance shares<\/div>\n<\/div>\n<div style=\"padding: 10px 12px; margin-bottom: 8px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">2\ufe0f\u20e3 IDENTIFICATION OF THE IMMOVABLE PROPERTIES<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">\ud83c\udfdb\ufe0f <strong>Relevant authority:<\/strong> Land Registry Office<br \/>\n\ud83d\udccc <strong>Outcome:<\/strong> List of inherited immovable properties<\/div>\n<\/div>\n<div style=\"padding: 10px 12px; margin-bottom: 8px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">3\ufe0f\u20e3 OBTAINING THE CURRENT MARKET VALUE DOCUMENT<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">\ud83c\udfdb\ufe0f <strong>Relevant authority:<\/strong> Municipality where the property is located<br \/>\n\ud83d\udccc <strong>Outcome:<\/strong> Attached to the inheritance and transfer tax return<\/div>\n<\/div>\n<div style=\"padding: 10px 12px; margin-bottom: 8px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">4\ufe0f\u20e3 INHERITANCE TRANSFER AT THE LAND REGISTRY<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">\ud83c\udfdb\ufe0f <strong>Relevant authority:<\/strong> Land Registry Office<br \/>\n\ud83d\udccc <strong>Outcome:<\/strong> Registration of the property in the names of the heirs<\/div>\n<\/div>\n<div style=\"padding: 10px 12px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516;\">5\ufe0f\u20e3 INHERITANCE AND TRANSFER TAX<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">\ud83c\udfdb\ufe0f <strong>Relevant authority:<\/strong> Tax office at the deceased&#8217;s place of residence<br \/>\n\ud83d\udccc <strong>Outcome:<\/strong> Document confirming that there are no outstanding tax liabilities for sale or transfer<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"HOW_IS_THE_INHERITANCE_PROCESS_OF_THE_DECEASEDS_FUNDS_IN_BANK_ACCOUNTS_CARRIED_OUT_IN_TURKEY\" class=\"cb-bh\">How Is the Inheritance Process of the Deceased\u2019s Funds in Bank Accounts Carried Out in Turkey?<\/h2>\n<p><strong>The funds in the deceased&#8217;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.<\/strong> <strong>The process of inheritance transfer in Turkey<\/strong> <strong>for money and funds in bank accounts of the deceased<\/strong> is carried out during the process of identifying legal heirs and sharing the inheritance. <strong>Firstly, obtaining a certificate of inheritance is necessary<\/strong>, and then the following steps can be taken to inherit the money in bank accounts in Turkey:<\/p>\n<ol>\n<li><strong>Identification of Bank Accounts:<\/strong> The first step to inherit the cash or capital assets in the bank accounts of the deceased is <strong>to obtain bank account statements<\/strong> <strong>addressed to the tax office<\/strong> from the relevant banks. <strong>To identify the deceased\u2019s bank accounts in Turkey<\/strong>, all bank statements, account activities, and details of all accounts existing as of the date of death should be gathered. The bank provides <strong>a detailed report of all assets of the deceased person<\/strong> 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 <strong>deceased person has assets and funds<\/strong>, they can check whether the deceased held accounts at banks in Turkey through the Banking Regulation and Supervision Agency&#8217;s <strong>&#8220;Bank Enquiry for Deposit \/ Participation Fund Accounts (on Behalf of the Person Whose Heir You Are)&#8221;<\/strong> service on the e-government portal (e-Devlet).<\/li>\n<li><strong>Distribution of Inheritance:<\/strong> The money in the bank accounts of the deceased is distributed among the legal heirs according to the <strong>inheritance distribution.<\/strong> Based on the distribution ratios among the heirs, it is determined which legal heir owns the funds in the bank accounts.<\/li>\n<li><strong>Closing Bank Accounts:<\/strong> After the identification of legal heirs and distribution of inheritance in Turkey, <strong>bank accounts must be closed.<\/strong> The process of closing bank accounts is carried out at the bank branch where the bank account is held.<\/li>\n<li><strong>Tax Payments:<\/strong> During <strong>the transfer of funds from the deceased&#8217;s bank accounts<\/strong>, the inheritance and transfer tax obligation must also be fulfilled. Under <strong>Article 17 of the Inheritance and Transfer Tax Law<\/strong>, 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 <strong>withholding 5%<\/strong> of the entitlement as a provision for the tax in transfers by inheritance.<\/li>\n<\/ol>\n<p><strong>The transfer of funds from the deceased&#8217;s bank accounts in Turkey<\/strong> is a procedural process, and any mistakes made during <strong>this process can lead to tax penalties<\/strong>. Therefore, it is crucial to seek legal support from <strong>a probate lawyer in Turkey<\/strong> to ensure that the transfer of funds from the deceased&#8217;s bank accounts is carried out correctly and in compliance with the law. This will help avoid potential issues, <strong>such as tax penalties or other legal complications.<\/strong><\/p>\n<h2 id=\"HOW_IS_THE_DECEASEDS_SAFETY_DEPOSIT_BOX_AT_THE_BANK_OPENED_IN_TURKEY\" class=\"cb-bh\">How Is the Deceased\u2019s Safety Deposit Box at the Bank Opened in Turkey?<\/h2>\n<p><strong>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.<\/strong> <strong>The opening of the safety deposit box of the deceased in the bank<\/strong> is carried out during the process of probate in Turkey. If there is no testament of the deceased person, <strong>the items in the safety deposit box are distributed among the legal heirs.<\/strong><\/p>\n<p><strong>The following steps should be followed to open the safety deposit box of the deceased in Turkey:<\/strong><\/p>\n<ol>\n<li><strong>Obtaining a Certificate of Inheritance:<\/strong> To open the safety deposit box of the deceased person in Turkey, firstly, <strong>a certificate of inheritance must be obtained.<\/strong> A certificate of inheritance is necessary during the process of identifying legal heirs and probate in Turkey.<\/li>\n<li><strong>Contacting the Bank:<\/strong> To open the rented safe deposit box, <strong>contact must be made with the bank<\/strong> where the deceased&#8217;s account is located. <strong>The bank takes security measures for the safe<\/strong> 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 <strong>presence of a tax officer<\/strong>; the heirs obtain a letter from the bank stating the existence of the rented safe deposit box and <strong>request the appointment of a tax officer from the tax office to open the rented safe deposit box.<\/strong> The tax office gives the heirs an appointment date, and on that date, the safe deposit box belonging to the deceased is <strong>opened in the presence of a tax officer.<\/strong><\/li>\n<li><strong>Distribution of Inheritance:<\/strong> The items inside the safe are distributed among legal heirs according to the <strong>inheritance distribution in Turkey<\/strong>. The contents are <strong>recorded in the presence of the tax officer<\/strong>, 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 <strong>an expert may be appointed<\/strong> where the value cannot be determined at that moment.<\/li>\n<li><strong>Tax Payments:<\/strong> 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.<\/li>\n<\/ol>\n<p><strong>During the inheritance transfer process of the rental safe deposit box in Turkey<\/strong>, 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 <strong>the necessary inheritance and estate tax payments<\/strong>, submitting the required documentation, and following the proper procedures to ensure a smooth transfer of the contents. Failing to comply with these requirements can <strong>result in delays or legal complications<\/strong>, so it&#8217;s important to handle <strong>the probate process in Turkey<\/strong> carefully and with <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/online-legal-services\/\">the guidance of a legal professional<\/a>.<\/strong><\/p>\n<p><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/inheritance-transfer-process-in-Turkey.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6494\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/inheritance-transfer-process-in-Turkey-800x214.jpg\" alt=\"inheritance transfer process in Turkey\" width=\"800\" height=\"214\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/inheritance-transfer-process-in-Turkey-800x214.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/inheritance-transfer-process-in-Turkey-300x80.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/inheritance-transfer-process-in-Turkey-1024x274.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/inheritance-transfer-process-in-Turkey-100x27.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/inheritance-transfer-process-in-Turkey-90x24.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/inheritance-transfer-process-in-Turkey-120x32.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/inheritance-transfer-process-in-Turkey.jpg 1800w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<h2 id=\"HOW_IS_THE_TRANSFER_OF_THE_VEHICLE_OF_THE_DECEASED_DONE_IN_TURKEY\" class=\"cb-bh\">How Is the Transfer of the Vehicle of the Deceased Done in Turkey?<\/h2>\n<p><strong>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&#8217; names with the relevant registration authority.<\/strong> Since a 2026 amendment introduced a <strong>90-day period from the date of death<\/strong> for registering the vehicle in the heirs&#8217; names, the transfer of a vehicle, unlike other assets, is subject to a deadline.<\/p>\n<p><strong>The following steps can be followed for the transfer of the vehicle to heirs in Turkey:<\/strong><\/p>\n<ol>\n<li><strong>Obtaining a Certificate of Inheritance:<\/strong> Firstly, <strong>a Certificate of Inheritance<\/strong> must be obtained for the transfer of the vehicle of the deceased. <strong>The Certificate of Inheritance<\/strong> is necessary for determining the legal heirs and for the distribution of the inheritance.<\/li>\n<li><strong>Determining the Value of the Vehicle:<\/strong> Under Article 10 of the Inheritance and Transfer Tax Law, movable assets are valued at <strong>market value<\/strong>, so the market value of the vehicle must be documented. In practice, a letter from <strong>the insurance company indicating the value of the vehicle<\/strong> is obtained for this purpose and attached to the declaration submitted to the tax office together with <strong>a copy of the vehicle registration certificate<\/strong>, which the Revenue Administration lists among the documents to be attached to the declaration.<\/li>\n<li><strong>Registration in the Heirs&#8217; Names:<\/strong> Under <strong>Article 20(1)(f) of the Highway Traffic Law<\/strong>, where the owner of a vehicle dies, the heirs must provide the necessary information and documents and apply to the relevant registration authority <strong>within 90 days of the date of death<\/strong> to obtain a registration certificate in their names. Registration is made <strong>as of the date of death<\/strong>; if a vehicle is found on the road after the period expires without being registered in the heirs&#8217; names, <strong>an administrative fine of 3,000 Turkish lira<\/strong> is imposed on the driver and the vehicle is <strong>taken off the road<\/strong> until it is registered in the heirs&#8217; names.<\/li>\n<li><strong>Special Consumption Tax (SCT):<\/strong> According to the Revenue Administration, <strong>no SCT is sought<\/strong> 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 <strong>in the names of all heirs<\/strong>. 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.<\/li>\n<li><strong>Registering the Vehicle in the Name of a Single Heir:<\/strong> 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, <strong>a waiver document<\/strong> prepared or certified by a notary must be obtained from the other heirs.<\/li>\n<\/ol>\n<div style=\"max-width: 700px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 8px; overflow: hidden;\">\n<div style=\"padding: 9px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">\u26a0\ufe0f IMPORTANT CONSIDERATION REGARDING SCT<\/div>\n<div style=\"padding: 12px;\">\n<div style=\"padding: 11px 12px; margin-bottom: 8px; background: #f6ede9; border: 1px solid #d9c4bb; border-left: 5px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516; line-height: 1.4;\">\ud83d\ude97 IF THE VEHICLE IS REGISTERED IN THE NAMES OF ALL HEIRS<\/div>\n<div style=\"margin-top: 6px; font-size: 11px; line-height: 1.5;\">If a <strong>vehicle acquired with an SCT exemption<\/strong> at the time of its initial acquisition is registered <strong>in the names of all heirs<\/strong> through inheritance, SCT is not payable.<\/div>\n<div style=\"margin-top: 7px; font-size: 11px; font-weight: 800; color: #2f6b3c;\">\u2713 RESULT: NO SCT LIABILITY ARISES<\/div>\n<\/div>\n<div style=\"padding: 11px 12px; background: #fff8f5; border: 1px solid #d9c4bb; border-left: 5px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 12px; font-weight: 800; color: #8b3516; line-height: 1.4;\">\u26a0\ufe0f IF THE VEHICLE IS REGISTERED IN THE NAME OF A SINGLE HEIR<\/div>\n<div style=\"margin-top: 6px; font-size: 11px; line-height: 1.5;\">If the vehicle is registered <strong>in the name of a single heir<\/strong> following the renunciation of the other heirs, whether SCT will arise should be <strong>assessed separately<\/strong>, particularly for vehicles acquired with an SCT exemption.<\/div>\n<div style=\"margin-top: 7px; font-size: 11px; font-weight: 800; color: #8b3516;\">\u26a0\ufe0f RESULT: SCT MAY ARISE \u2014 CONFIRMATION SHOULD BE OBTAINED FROM THE TAX OFFICE<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"HOW_IS_THE_INHERITANCE_AND_TRANSFER_TAX_DECLARATION_FILED_AND_THE_TAX_CLEARED_IN_TURKEY\" class=\"cb-bh\">How Is the Inheritance and Transfer Tax Declaration Filed and the Tax Cleared in Turkey?<\/h2>\n<p><strong>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.<\/strong> 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.<\/p>\n<h3 id=\"1_Where_and_With_Which_Documents_Is_the_Inheritance_and_Transfer_Tax_Declaration_Filed_in_Turkey\">1. Where and With Which Documents Is the Inheritance and Transfer Tax Declaration Filed in Turkey?<\/h3>\n<p>After gathering the documents on the deceased&#8217;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 <strong>the tax office of the place where the deceased resided<\/strong>, <strong>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.<\/strong> <strong>The Inheritance and Transfer Tax Declaration in Turkey<\/strong> includes information about the deceased&#8217;s assets, the heirs&#8217; identity details, and the distribution of the inheritance. <strong>The declaration is prepared in a specific format<\/strong> 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 <strong>a declaration must be filed even if the value of the inherited assets remains below the exemption amount<\/strong>.<\/p>\n<h3 id=\"2_When_Must_the_Inheritance_and_Transfer_Tax_Declaration_Be_Filed_in_Turkey\">2. When Must the Inheritance and Transfer Tax Declaration Be Filed in Turkey?<\/h3>\n<p><strong>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.<\/strong> 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.<\/p>\n<div style=\"max-width: 700px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 8px; overflow: hidden;\">\n<div style=\"padding: 9px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">\ud83d\udcc5 INHERITANCE AND TRANSFER TAX RETURN DEADLINES<\/div>\n<div style=\"padding: 12px; overflow-x: auto;\">\n<table style=\"width: 100%; min-width: 620px; border-collapse: collapse; font-size: 11px; line-height: 1.4; color: #333;\">\n<thead>\n<tr>\n<th style=\"padding: 9px 7px; background: #f6ede9; border: 1px solid #8b3516; color: #8b3516; font-weight: 800;\">\u26b0\ufe0f Place of Death<\/th>\n<th style=\"padding: 9px 7px; background: #f6ede9; border: 1px solid #8b3516; color: #8b3516; font-weight: 800;\">\ud83d\udc65 Location of Heirs<\/th>\n<th style=\"padding: 9px 7px; background: #f6ede9; border: 1px solid #8b3516; color: #8b3516; font-weight: 800;\">\u23f1\ufe0f Tax Return Deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83c\uddf9\ud83c\uddf7 T\u00fcrkiye<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83c\uddf9\ud83c\uddf7 T\u00fcrkiye<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center; font-weight: 800; color: #8b3516;\">\u23f3 4 months<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83c\uddf9\ud83c\uddf7 T\u00fcrkiye<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83c\udf0d Abroad<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center; font-weight: 800; color: #8b3516;\">\u23f3 6 months<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83c\udf0d Abroad<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83c\uddf9\ud83c\uddf7 T\u00fcrkiye<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center; font-weight: 800; color: #8b3516;\">\u23f3 6 months<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83c\udf0d Abroad<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83d\udccd Country where the death occurred<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center; font-weight: 800; color: #8b3516;\">\u23f3 4 months<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83c\udf0d Abroad<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center;\">\ud83c\udf10 Another foreign country<\/td>\n<td style=\"padding: 9px 7px; border: 1px solid #8b3516; text-align: center; font-weight: 800; color: #8b3516;\">\u23f3 8 months<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p>Under <strong>Article 8 of the Inheritance and Transfer Tax Law<\/strong>, the declaration may be filed separately for each taxpayer or <strong>jointly<\/strong> by the heirs, and taxpayers abroad may file with Turkish consulates. According to the Revenue Administration, if the declaration is filed <strong>within 15 days<\/strong> after the end of the filing period, no tax loss penalty is imposed; if it is filed after that, an <strong>irregularity penalty<\/strong> applies, and if it is filed after the second additional period notified by the tax office or not filed at all, <strong>an aggravated irregularity penalty or a tax loss penalty<\/strong> applies. It is therefore important to follow these periods.<\/p>\n<h3 id=\"3_How_Is_the_Inheritance_and_Transfer_Tax_Calculated_and_When_Is_It_Paid_in_Turkey\">3. How Is the Inheritance and Transfer Tax Calculated and When Is It Paid in Turkey?<\/h3>\n<p><strong>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.<\/strong> The tax is calculated by applying <strong>the progressive Inheritance and Transfer Tax tariff<\/strong> 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).<\/p>\n<p>Under <strong>Article 19 of the Inheritance and Transfer Tax Law<\/strong>, the assessed tax may be paid in <strong>six equal instalments over three years<\/strong>, 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.<\/p>\n<h3 id=\"4_How_Is_the_Tax_Cleared_and_What_Follows_in_Turkey\">4. How Is the Tax Cleared and What Follows in Turkey?<\/h3>\n<p><strong>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.<\/strong> According to the Revenue Administration, the tax clearance letter <strong>has the same function as a certificate of no tax debt<\/strong>; it can only be obtained by paying the inheritance and transfer tax, and no validity period is set for it in the legislation.<strong> 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.<\/strong><\/p>\n<p>With the <strong>&#8220;tax clearance letter,&#8221;<\/strong> the heirs can apply to the property registry to sell or transfer <strong>the deceased&#8217;s real estate<\/strong> once it has been registered in their names; <strong>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&#8217; names.<\/strong> They can also use this letter to request the transfer of <strong>the deceased&#8217;s assets from the bank<\/strong> and, if applicable, request the release of goods from any safe deposit box.<\/p>\n<p><strong>After the real estate is registered in the names of the heirs<\/strong>, if they cannot agree on the fate of the inherited properties, they may file a <a href=\"https:\/\/www.cbhukuk.com\/en\/partition-action-to-force-sale-of-property\/\"><strong>partition lawsuit in Turkey<\/strong><\/a> 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. <strong>Examining <a href=\"https:\/\/www.cbhukuk.com\/en\/property-types-and-zoning-turkey\/\">the property characteristics in the title deed register<\/a> when <a href=\"https:\/\/www.cbhukuk.com\/en\/buying-property-in-turkey\/\">purchasing real estate in Turkey<\/a> acquired through inheritance is of vital importance in terms of legal security among the essential steps in buying a house.<\/strong><\/p>\n<div style=\"max-width: 760px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 8px; overflow: hidden;\">\n<div style=\"padding: 9px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">\ud83e\uddfe INHERITANCE AND TRANSFER TAX PROCEDURES<\/div>\n<div style=\"padding: 12px;\">\n<div style=\"display: flex; gap: 8px; margin-bottom: 8px;\">\n<div style=\"flex: 1; min-width: 0; padding: 11px 12px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 11.5px; font-weight: 800; color: #8b3516;\">\ud83c\udfdb\ufe0f WHERE TO FILE THE TAX RETURN<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">The tax office at the place where the deceased was domiciled; for taxpayers residing abroad, Turkish consulates.<\/div>\n<\/div>\n<div style=\"flex: 1; min-width: 0; padding: 11px 12px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 11.5px; font-weight: 800; color: #8b3516;\">\u23f1\ufe0f TAX RETURN DEADLINE<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">If the death and heirs are in T\u00fcrkiye, <strong>4 months<\/strong>; in cases involving foreign elements, <strong>6 or 8 months.<\/strong><\/div>\n<\/div>\n<\/div>\n<div style=\"display: flex; gap: 8px; margin-bottom: 8px;\">\n<div style=\"flex: 1; min-width: 0; padding: 11px 12px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 11.5px; font-weight: 800; color: #8b3516;\">\ud83d\udcce DOCUMENTS ATTACHED TO THE TAX RETURN<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">Certificate of inheritance, population registry record showing the domicile, real estate tax value certificate, title deed copies, bank documents, and safe deposit box inventory report.<\/div>\n<\/div>\n<div style=\"flex: 1; min-width: 0; padding: 11px 12px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 11.5px; font-weight: 800; color: #8b3516;\">\ud83e\uddee TAX CALCULATION<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">The tax office assesses the tax based on the applicable tariff within <strong>15 days<\/strong> at the latest from the filing of the tax return.<\/div>\n<\/div>\n<\/div>\n<div style=\"display: flex; gap: 8px;\">\n<div style=\"flex: 1; min-width: 0; padding: 11px 12px; background: #fff; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 11.5px; font-weight: 800; color: #8b3516;\">\ud83d\udcb3 PAYMENT<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\">The tax is paid in <strong>six equal installments<\/strong> over three years, in <strong>May and November.<\/strong><\/div>\n<\/div>\n<div style=\"flex: 1; min-width: 0; padding: 11px 12px; background: #f6ede9; border: 1px solid #d9c4bb; border-left: 4px solid #8b3516; border-radius: 6px;\">\n<div style=\"font-size: 11.5px; font-weight: 800; color: #8b3516;\">\ud83d\udcc4 TAX CLEARANCE DOCUMENT<\/div>\n<div style=\"margin-top: 6px; font-size: 10.5px; line-height: 1.5;\"><strong>The tax clearance letter<\/strong> is used for the sale and transfer of real estate and for receiving payments from banks.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 id=\"HOW_MUCH_INHERITANCE_TRANSFER_TAX_MUST_BE_PAID_ON_INHERITED_ASSETS_IN_TURKEY_IN_2026\" class=\"cb-bh\">How Much Inheritance Transfer Tax Must Be Paid on Inherited Assets in Turkey in 2026?<\/h2>\n<p><strong>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&#8217;s inheritance share, and it is paid on the part exceeding the exemption amount.<\/strong> Real estate can be registered in the heirs&#8217; names even before the tax is paid; however, under Article 19 of the Inheritance and Transfer Tax Law, <strong>the property cannot be sold or transferred<\/strong> until the tax attributable to it has been paid in full, and under Article 17 banks <strong>withhold 5%<\/strong> 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 <strong>inherited assets in Turkey<\/strong> in practice.<\/p>\n<p><strong>The inheritance transfer tax in Turkey<\/strong> is calculated based on the following rates, depending on the value of the inherited estate. It is important to seek <a href=\"https:\/\/www.cbhukuk.com\/en\/legal-services\/tax-lawyer-in-turkey\/\"><strong>tax law consultancy in Turkey<\/strong><\/a> to avoid errors in tax calculations.<\/p>\n<p>With the <strong>General Communiqu\u00e9 on the Inheritance and Gift Tax Law (Serial No: 57)<\/strong>, published in the<strong> Official Gazette dated December 31, 2025, and numbered 33124 (5th Bis)<\/strong>, the exemption amounts and tax base brackets to be applied to <strong>inheritance and gift taxes in Turkey<\/strong> have been redefined, effective from<strong> January 1, 2026.<\/strong> The exemption amounts are shown first, followed by the tax schedule.<\/p>\n<h3 id=\"1_Inheritance_Exemption_Amounts_to_be_Applied_in_Turkey_in_2026\">1. Inheritance Exemption Amounts to be Applied in Turkey in 2026<\/h3>\n<p>Starting from <strong>January 1, 2026<\/strong>, 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&#8217;s share that does not exceed the exemption amount:<\/p>\n<ul>\n<li><strong>For inheritance shares falling to each descendant (including adopted children) and the spouse:<\/strong> 2,907,136 TL<\/li>\n<li><strong>For the inheritance share falling to the spouse in the absence of descendants:<\/strong> 5,817,845 TL<\/li>\n<li><strong>For gratuitous transfers (gifts):<\/strong> 66,935 TL<\/li>\n<li><strong>For prizes won from competitions, lotteries, and games of chance involving money or property:<\/strong> 66.935 TL<\/li>\n<\/ul>\n<h3 id=\"2_2026_Inheritance_and_Gift_Tax_Schedule_in_Turkey\">2. 2026 Inheritance and Gift Tax Schedule in Turkey<\/h3>\n<p>Starting from <strong>January 1, 2026<\/strong>, 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:<\/p>\n<div style=\"max-width: 760px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 6px; overflow: hidden;\">\n<div style=\"padding: 10px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">INHERITANCE AND TRANSFER TAX RATES<\/div>\n<div style=\"overflow-x: auto; padding: 10px;\">\n<table style=\"width: 100%; min-width: 600px; border-collapse: collapse; font-size: 11.5px; line-height: 1.4; color: #222;\">\n<thead>\n<tr>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: left; font-weight: 800; color: #8b3516;\">Tax Base Bracket<\/th>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: center; font-weight: 800; color: #8b3516;\">Transfers by Inheritance (%)<\/th>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: center; font-weight: 800; color: #8b3516;\">Transfers Without Consideration (%)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">First TRY 3,000,000<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">1<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">10<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Next TRY 7,000,000<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">3<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">15<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Next TRY 15,000,000<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">5<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">20<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Next TRY 30,000,000<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">7<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">25<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">Amount exceeding TRY 55,000,000<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center; font-weight: bold;\">10<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center; font-weight: bold;\">30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p><strong>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.<\/strong> For gratuitous transfers to a person from their <strong>mother, father, spouse or children<\/strong> (excluding transfers from an adopted child to the adoptive parents), <strong>half<\/strong> 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.<\/p>\n<p>Furthermore, <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/taxation-of-foreign-sourced-income-in-turkey\/\">the taxation of the deceased\u2019s foreign-sourced income<\/a><\/strong> may be subject to different tax regimes in the country where such income is derived. Therefore, in each specific case, <strong>the relevant legislation of the respective country<\/strong> must be separately assessed. It is recommended to seek <a href=\"https:\/\/www.cbhukuk.com\/en\/legal-services\/tax-lawyer-in-turkey\/\"><b>tax law consultancy in Turkey<\/b><\/a> <strong>to prevent errors in tax calculation.<\/strong><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-3221\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-1-800x188.jpg\" alt=\"probate in turkey\" width=\"800\" height=\"188\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-1-800x188.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-1-300x70.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-1-1024x240.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-1-100x23.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-1-90x21.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2023\/04\/probate-in-turkey-1-120x28.jpg 120w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h2 id=\"TIME_LIMITS_COSTS_AND_CONSEQUENCES_OF_NOT_COMPLETING_THE_INHERITANCE_TRANSFER_IN_TURKEY\" class=\"cb-bh\">Time Limits, Costs and Consequences of Not Completing the Inheritance Transfer in Turkey<\/h2>\n<p><strong>Although there is no statutory time limit for registering inherited real estate in the heirs&#8217; names in Turkey, the inheritance and transfer tax declaration must be filed within its legal period, vehicles must be registered in the heirs&#8217; names within 90 days and heirs cannot dispose of the property until the transfer is registered, so the process should not be delayed.<\/strong> 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.<\/p>\n<h3 id=\"1_Is_There_a_Time_Limit_for_Inheritance_Transfer_in_Turkey\">1. Is There a Time Limit for Inheritance Transfer in Turkey?<\/h3>\n<p><strong>There is no statutory time limit for registering inherited property in the heirs&#8217; names in Turkey, and heirs may complete the transfer at the land registry even years after the death.<\/strong> 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&#8217;s vehicles must be registered in the heirs&#8217; names <strong>within 90 days of the death<\/strong> 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 <strong>three-month period<\/strong> set out in Article 606 of the Turkish Civil Code, and an heir who does not renounce within this period <strong>acquires the inheritance unconditionally<\/strong> under Article 610.<\/p>\n<h3 id=\"2_How_Long_Does_the_Inheritance_Transfer_Take_in_Turkey\">2. How Long Does the Inheritance Transfer Take in Turkey?<\/h3>\n<p><strong>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.<\/strong> 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.<\/p>\n<h3 id=\"3_How_Much_Does_Inheritance_Transfer_Cost_in_Turkey\">3. How Much Does Inheritance Transfer Cost in Turkey?<\/h3>\n<p><strong>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.<\/strong> The main financial burden for the heirs is the inheritance and transfer tax calculated on inheritance shares exceeding the exemption amounts. In addition, <strong>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.<\/strong><\/p>\n<div style=\"max-width: 760px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 6px; overflow: hidden;\">\n<div style=\"padding: 10px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">FEES AND TAXES ON THE TRANSFER OF REAL ESTATE BY INHERITANCE<\/div>\n<div style=\"overflow-x: auto; padding: 10px;\">\n<table style=\"width: 100%; min-width: 600px; border-collapse: collapse; font-size: 11.5px; line-height: 1.45; color: #222;\">\n<thead>\n<tr>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: left; font-weight: 800; color: #8b3516;\">Item<\/th>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: left; font-weight: 800; color: #8b3516;\">Explanation<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">Title deed fee<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Not charged for transfers by inheritance<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">Revolving fund fee<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Paid for the transaction at the land registry office; determined annually<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">Inheritance and transfer tax<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Calculated according to the applicable tariff for the portion of the inherited share exceeding the exemption amount<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">Notary fee<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Paid if the certificate of inheritance is obtained from a notary<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">Partition fee<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Charged based on the registered value if the real estate is partitioned among the heirs<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 id=\"4_What_Happens_If_the_Inheritance_Transfer_Is_Not_Completed_in_Turkey\">4. What Happens If the Inheritance Transfer Is Not Completed in Turkey?<\/h3>\n<p><strong>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.<\/strong> In this case, the property cannot be sold, <strong>donated or<\/strong> <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/mortgage-in-turkey\/\"><strong>mortgaged<\/strong><\/a>, and banks can pay the funds in <strong>the deceased&#8217;s accounts only after withholding 5% unless proof of tax payment is submitted.<\/strong> Vehicles not registered in the heirs&#8217; names in time are taken off the road if driven.<strong> 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.<\/strong><\/p>\n<p><strong>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.<\/strong> Therefore, even though there is no statutory time limit for the transfer at the land registry, <strong>it is important not to miss the declaration period.<\/strong><\/p>\n<h3 id=\"5_Is_a_Lawsuit_Required_for_Inheritance_Transfer_in_Turkey\">5. Is a Lawsuit Required for Inheritance Transfer in Turkey?<\/h3>\n<p><strong>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.<\/strong> Where the certificate of inheritance cannot be obtained from a notary, an application is made to the civil court of peace; however,<strong> this application is a request for a certificate of inheritance in the nature of non-contentious jurisdiction.<\/strong> If the heirs cannot agree on the division, remedies such as <strong>a lawsuit for the termination of co-ownership<\/strong>, or a lawsuit for<strong> the determination of the estate<\/strong> where the deceased&#8217;s assets are unknown, may come into play.<\/p>\n<div style=\"max-width: 760px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 6px; overflow: hidden;\">\n<div style=\"padding: 10px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">\ud83d\udccb SUMMARY OF DEADLINES AND COSTS FOR INHERITANCE TRANSFERS<\/div>\n<div style=\"overflow-x: auto; padding: 10px;\">\n<table style=\"width: 100%; min-width: 680px; border-collapse: collapse; font-size: 11.5px; line-height: 1.45; color: #222;\">\n<thead>\n<tr>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: left; font-weight: 800; color: #8b3516;\">Subject<\/th>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: center; font-weight: 800; color: #8b3516;\">Deadline<\/th>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: left; font-weight: 800; color: #8b3516;\">Consequence of Failure to Comply<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\ud83c\udfe0 Transfer at the Land Registry<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">No statutory deadline<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">The real estate cannot be disposed of until registration is completed<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\ud83d\ude97 Vehicle Registration<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">90 days<br \/>\n(HTL Art. 20\/1-f)<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">TRY 3,000 administrative fine and removal from traffic<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\ud83e\uddfe Inheritance and Transfer Tax Return<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">4 months<br \/>\n(6 or 8 months in cases involving foreign elements)<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Irregularity or tax loss penalty after the additional period<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\u2696\ufe0f Renunciation of Inheritance<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">3 months<br \/>\n(TCC Art. 606)<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">An heir who does not renounce the inheritance acquires it unconditionally (TCC Art. 610)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\ud83d\udcb0 Payment of Tax<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; text-align: center;\">Over 3 years<br \/>\n6 equal installments<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">The transfer and registration of the real estate cannot be completed until the tax is fully paid<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 id=\"PROCESS_OF_INHERITANCE_TRANSFER_IN_TURKEY_FOR_FOREIGNERS_WHO_ARE_NOT_TURKISH_CITIZENS\" class=\"cb-bh\">Process of Inheritance Transfer in Turkey for Foreigners Who Are Not Turkish Citizens<\/h2>\n<p><strong>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 (M\u00d6H\u00dcK).<\/strong> For a foreign heir to inherit assets in Turkey, certain legal procedures must be followed. The applicable law, <strong>the limits on foreigners acquiring real estate, the certificate of inheritance and tax obligations are explained separately below.<\/strong><\/p>\n<h3 id=\"1_Turkish_Law_and_MOHUK_Application\">1. Turkish Law and M\u00d6H\u00dcK Application<\/h3>\n<p><strong>If the deceased is not a Turkish citizen, the procedures must follow the rules of M\u00d6H\u00dcK (Private International Law and Procedural Code).<\/strong> Under Article 20 of M\u00d6H\u00dcK, inheritance is governed by the national law of the deceased, but <strong>Turkish law applies to immovable property located in Turkey<\/strong>. M\u00d6H\u00dcK specifically determines how inheritance is handled for foreigners\u2019 assets in Turkey. For instance, for immovable properties in Turkey, <strong>Turkish Law applies regardless of the nationality of the foreign heir<\/strong>; however, for movable assets, <strong>the applicable law is based on the nationality of the deceased.<\/strong><\/p>\n<p>This means that different legal rules apply for the transfer of immovable properties compared to movable assets. Moreover, when transferring immovable property, <strong>the legal provisions regarding <a href=\"https:\/\/www.cbhukuk.com\/en\/foreigners-buying-property-in-turkey\/\">foreign ownership of real estate in Turkey<\/a> must also be considered.<\/strong><\/p>\n<h3 id=\"2_Is_Reciprocity_Still_Required_for_Foreign_Heirs_in_Turkey\">2. Is Reciprocity Still Required for Foreign Heirs in Turkey?<\/h3>\n<p><strong>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.<\/strong> Under the article as currently in force, subject to legal restrictions, foreign individuals who are <strong>citizens of countries determined by the President<\/strong> may acquire real estate and limited rights in rem in Turkey;<strong> 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.<\/strong><\/p>\n<p>For <strong>real estate acquired by inheritance<\/strong> outside these limits, the foreign heir&#8217;s right to inherit does not lapse; under Article 35 of the Land Registry Law, such property <strong>is liquidated and converted into money, and the proceeds are paid to the right holder<\/strong>, if the owner does not liquidate it within a period not exceeding one year granted by the Ministry of Finance. <strong>For a foreign heir, therefore, the real question is not whether the transfer will be rejected but whether the property falls within these limits.<\/strong><\/p>\n<h3 id=\"3_How_Do_Foreigners_Obtain_the_Inheritance_Certificate_in_Turkey\">3. How Do Foreigners Obtain the Inheritance Certificate in Turkey?<\/h3>\n<p><strong>For a foreign person to initiate probate in Turkey, a death certificate and an inheritance certificate are required.<\/strong> <strong>An inheritance certificate<\/strong> <strong>issued in a foreign country is not valid in Turkey<\/strong> and cannot be recognized. Therefore, heirs must apply to <strong>the Court of Peace<\/strong> to obtain a legal inheritance certificate; the court issues this certificate for foreign heirs, <strong>who can then use it to transfer the assets in Turkey.<\/strong><\/p>\n<p>The Turkish Court of Cassation takes the same approach. In its decision <strong>Turkish Court of Cassation (Yarg\u0131tay) 7th Civil Chamber, E. 2023\/1967, K. 2024\/926, dated 19.02.2024<\/strong>, the Court <strong>reversed<\/strong> the first-instance judgment in so far as it had recognised and enforced a certificate of inheritance issued in Greece, <strong>reasoning that a certificate of inheritance issued by a foreign court has no res judicata effect and therefore cannot be recognised or enforced.<\/strong> For this reason, a certificate of inheritance must be obtained separately from <strong>a Turkish civil court of peace<\/strong> for the transfer of assets in Turkey.<\/p>\n<h3 id=\"4_Tax_and_Legal_Compliance\">4. Tax and Legal Compliance<\/h3>\n<p><strong>The inheritance of foreign nationals must comply with Turkish tax laws.<\/strong> Taxes such as Inheritance and Transfer Tax must be paid for the inheritance proceedings in Turkey; <strong>heirs must submit a declaration to the tax office<\/strong>, pay the necessary taxes, and obtain a tax clearance letter. With this letter, <strong>they can proceed with the inheritance transfer of immovable and movable assets in Turkey<\/strong>.<\/p>\n<p>However, foreign heirs may also have to pay inheritance taxes in their own country. They are required to fulfill their <strong>tax obligations according to the tax laws of their home country. <\/strong>Furthermore, to avoid delays or complications from <a href=\"https:\/\/www.cbhukuk.com\/en\/masak-investigation-bank-account-block-turkey\/\"><strong>MASAK (Financial Crimes Investigation Board) scrutiny<\/strong><\/a> during the transfer of substantial sums in bank accounts to heirs who are foreign nationals or residing abroad,<strong> it is recommended that banking transactions be conducted with due diligence and proper documentation.<\/strong><\/p>\n<h3 id=\"5_How_Can_Heirs_Living_Abroad_Complete_the_Inheritance_Transfer_in_Turkey\">5. How Can Heirs Living Abroad Complete the Inheritance Transfer in Turkey?<\/h3>\n<p><strong>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.<\/strong> For a power of attorney issued before a foreign notary to be used in Turkey,<strong> it must as a rule bear an apostille or be legalised by the consulate, and its Turkish translation must be certified.<\/strong> With this power of attorney, stages such as<strong> obtaining the certificate of inheritance, the tax office procedures and the transfer at the land registry<\/strong> can be completed on behalf of the heir. On the other hand, <strong>in order for foreign divorce decrees of the decedent or the heirs to be reflected in Turkish civil registry records<\/strong> and for inheritance shares to be accurately determined, <a href=\"https:\/\/www.cbhukuk.com\/en\/foreign-divorce-recognition-turkey\/\"><strong>the recognition process of the foreign divorce judgment in Turkey<\/strong><\/a> must first be completed.<\/p>\n<p><strong>The same legalisation and translation requirements apply to official documents issued abroad, such as a death certificate.<\/strong> The fact that heirs are abroad also affects the period for filing the inheritance and transfer tax declaration, <strong>which may be extended to six or eight months;<\/strong> taxpayers abroad may also file their declarations with Turkish consulates under <strong>Article 8 of the Inheritance and Transfer Tax Law.<\/strong><\/p>\n<div style=\"max-width: 760px; margin: 20px auto; background: #fff; border: 2px solid #8b3516; border-radius: 6px; overflow: hidden;\">\n<div style=\"padding: 10px 12px; background: #8b3516; color: #fff; text-align: center; font-size: 13px; font-weight: 800;\">\ud83c\udf0d INHERITANCE PROCEDURES FOR HEIRS LIVING ABROAD<\/div>\n<div style=\"overflow-x: auto; padding: 10px;\">\n<table style=\"width: 100%; min-width: 680px; border-collapse: collapse; font-size: 11.5px; line-height: 1.45; color: #222;\">\n<thead>\n<tr>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: left; font-weight: 800; color: #8b3516;\">Subject<\/th>\n<th style=\"padding: 10px 8px; background: #f6ede9; border: 1px solid #8b3516; text-align: left; font-weight: 800; color: #8b3516;\">Rule<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\ud83c\udfe0 Real Estate in T\u00fcrkiye<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Turkish law applies regardless of nationality<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\ud83d\udcbc Movable Property<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">The applicable law is determined according to the nationality of the deceased<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\ud83d\udcdc Restrictions on Acquisition of Real Estate<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Real estate acquired by inheritance outside the applicable restrictions is subject to liquidation and converted into monetary value (Land Registry Law, Art. 35)<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\u2696\ufe0f Certificate of Inheritance<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Obtained from the civil court of peace in T\u00fcrkiye<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\ud83d\udcb0 Tax<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Inheritance and transfer tax in T\u00fcrkiye; inheritance tax may also arise in the heir&#8217;s country of residence<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516; font-weight: bold;\">\ud83c\udf0d Heirs Living Abroad<\/td>\n<td style=\"padding: 9px 8px; border: 1px solid #8b3516;\">Transactions may be carried out through an attorney using a power of attorney issued at a consulate or apostilled power of attorney<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2 id=\"THE_IMPORTANCE_OF_SEEKING_THE_ASSISTANCE_OF_A_PROBATE_LAWYER_FOR_PROBATE_IN_TURKEY\" class=\"cb-bh\">The Importance of Seeking the Assistance of a Probate Lawyer for Probate in Turkey<\/h2>\n<p><strong>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&#8217; rights.<\/strong> When the inheritance involves foreign nationals who are not Turkish citizens, <strong>the process becomes even more intricate due to the interaction of local laws<\/strong>, <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/turkish-citizenship\/\">foreign nationals&#8217; law<\/a>, and international law principles.<\/strong> In this context, seeking legal support from an experienced <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/english-speaking-lawyer-in-turkey\/\">English-speaking lawyer<\/a><\/strong> in Turkey is of utmost importance.<\/p>\n<p><strong>Probate lawyer in Turkey<\/strong> assists throughout the inheritance transfer process, <strong>from evaluating the deceased&#8217;s assets to preparing tax declarations, covering a wide range of tasks.<\/strong> Following the legally determined steps during <strong>the probate process in Turkey<\/strong> is critical for ensuring the protection of the heirs&#8217; rights.<\/p>\n<p>Additionally, <strong>probate lawyer in Turkey can engage in tax planning on behalf of the heirs<\/strong>, minimizing the tax burden that may arise due to the inheritance distribution. This can help reduce the overall costs for the heirs.<\/p>\n<p>Another key advantage of having legal support during <strong>the inheritance transfer process in Turkey<\/strong> is the prevention of potential legal disputes. <strong>Probate lawyer in Turkey<\/strong> can identify possible legal issues that may arise during <strong>the inheritance distribution and propose the most suitable solutions<\/strong>, ensuring the process progresses smoothly and swiftly. This also helps maintain healthy relationships among the heirs.<\/p>\n<p>In conclusion, obtaining legal support from <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/inheritance-lawyer-in-turkey\/\">a probate attorney in Turkey<\/a> during the inheritance transfer process<\/strong> is crucial for safeguarding the heirs&#8217; rights, reducing tax burdens, and preventing potential legal disputes. <strong>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.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-html\"><div class=\"cb-legal-box\">\n    <div class=\"cb-legal-inner\">\n        <p class=\"cb-legal-text\">\n            You can explore our other <a href=\"https:\/\/www.cbhukuk.com\/en\/blog\/\" class=\"cb-legal-link\">articles<\/a> or contact us for your legal support inquiries.\n        <\/p>\n        <div class=\"cb-legal-action\">\n            <a href=\"https:\/\/www.cbhukuk.com\/en\/contact-us\/\" class=\"cb-legal-btn\">Contact Us<\/a>\n        <\/div>\n    <\/div>\n<\/div>\n\n<style>\n.cb-legal-box {\n    background: #ffffff;\n    border: 2px solid #8b3516; \n    border-radius: 8px;\n    padding: 30px;\n    margin: 30px auto;\n    width: 100%;\n    box-sizing: border-box;\n    font-family: Arial, Helvetica, sans-serif;\n    box-shadow: 0 4px 15px rgba(0, 0, 0, 0.05);\n}\n\n.cb-legal-inner {\n    display: flex;\n    align-items: center;\n    justify-content: space-between;\n    gap: 30px;\n}\n\n.cb-legal-text {\n    margin: 0;\n    font-size: 19px;\n    color: #333333;\n    line-height: 1.5;\n    flex: 2;\n}\n\n.cb-legal-link {\n    color: #8b3516;\n    text-decoration: underline;\n    font-weight: bold;\n}\n\n.cb-legal-action {\n    flex: 1;\n    text-align: right;\n}\n\n.cb-legal-btn {\n    display: inline-block;\n    background-color: #8b3516;\n    color: #ffffff !important;\n    padding: 14px 28px;\n    border-radius: 5px;\n    text-decoration: none !important;\n    font-weight: bold;\n    font-size: 16px;\n    transition: all 0.3s ease;\n    border: 2px solid #8b3516;\n    white-space: nowrap;\n}\n\n.cb-legal-btn:hover {\n    background-color: #000000;\n    border-color: #000000;\n}\n\n\/* MOB\u0130LDEK\u0130 G\u00d6R\u00dcNT\u00dcY\u00dc D\u00dcZELTEN KISIM *\/\n@media (max-width: 768px) {\n    .cb-legal-box {\n        padding: 20px 15px; \/* Yan bo\u015fluklar\u0131 azaltt\u0131k *\/\n        margin: 20px 0;\n        width: 100% !important;\n    }\n    \n    .cb-legal-inner {\n        flex-direction: column !important;\n        gap: 15px; \/* Yaz\u0131 ve buton aras\u0131ndaki bo\u015flu\u011fu daraltt\u0131k *\/\n    }\n    \n    .cb-legal-text {\n        font-size: 16px; \/* Yaz\u0131y\u0131 mobilde bir t\u0131k k\u00fc\u00e7\u00fcltt\u00fck ki s\u0131\u011fs\u0131n *\/\n        text-align: center !important;\n        width: 100%;\n    }\n    \n    .cb-legal-action {\n        width: 100%;\n        text-align: center !important;\n    }\n    \n    .cb-legal-btn {\n        width: 80%; \/* Butonun ekran\u0131 komple bo\u011fmas\u0131n\u0131 engellemek i\u00e7in %80 yapt\u0131k *\/\n        padding: 12px 20px;\n        font-size: 15px;\n        display: inline-block; \/* Block yerine inline-block + %80 daha zarif durur *\/\n    }\n}\n<\/style><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_0a0f4a9a height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_275474cc has_text_color\"><div class=\"wpb_wrapper\"><style id=\"cb-yasal-uyari-css\">div.cb-yasal-uyari{background:#f7f7f7;border-left:3px solid #8b3516;border-radius:0 6px 6px 0;padding:12px 16px;margin:0;box-sizing:border-box}div.cb-yasal-uyari p{margin:0;font-size:12.5px;line-height:1.6;color:#555;text-align:left}div.cb-yasal-uyari strong{color:#8b3516;font-weight:700}section.l-section:has(div.cb-yasal-uyari){background:none!important;border-radius:0!important}<\/style><div class=\"cb-yasal-uyari\" role=\"note\"><p><strong>Legal Disclaimer:<\/strong> The copyright in the articles and content on this website belongs to Attorney Orbay \u00c7okg\u00f6r; the content may be quoted provided that the source is credited and an active link to the relevant page is given. All content on this website is for general information purposes only, does not constitute legal advice and does not create an attorney-client relationship. The information may have become outdated due to changes in legislation and case law; for your specific legal situation, always seek legal assistance from a lawyer.<\/p><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"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...","protected":false},"author":1,"featured_media":2796,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/posts\/2802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=2802"}],"version-history":[{"count":0,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/posts\/2802\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/media\/2796"}],"wp:attachment":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=2802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=2802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=2802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}