Cross-Border Succession and Estate Administration in Turkey
When an international citizen passes away owning assets in Turkey, succession is governed by private international law principles (MÖHUK Law No. 5718).
1. Applicable Law to Inherited Assets
Real estate (immovable property) located in Turkey is strictly governed by Turkish substantive law (Lex rei sitae). Movable assets (bank accounts, company shares) are subject to the national law of the deceased.
2. Obtaining a Turkish Certificate of Inheritance (Mirasçılık Belgesi)
Foreign inheritance certificates are generally not accepted directly by Turkish Land Registries or banks. Foreign heirs must petition the local Civil Court of Peace (Sulh Hukuk Mahkemesi) in Turkey to issue an official Turkish Certificate of Inheritance.
3. Inheritance Tax Obligations
Heirs must file an Inheritance Tax Return (Veraset ve İntikal Vergisi Beyannamesi) with the Turkish Tax Authority before title transfers or bank asset releases can occur.
