Whether foreigners can inherit real estate in Turkey is determined within the framework of the principle of reciprocity. For citizens of European Union member states, USA, Russia, Japan, and many other countries, it is possible to inherit real estate in Turkey. Article 35 of the Land Registry Law No. 2644 regulates this matter.
Certificate of Inheritance Process
For a foreign heir to ensure the registration of the real estate in Turkey in the land registry, they must first obtain a certificate of inheritance from the Turkish Civil Court of Peace. Required documents: death certificate from the foreign country (apostille-certified), population registration record, marriage certificate, identity documents.
A certificate of inheritance obtained from a foreign court can be made valid in the Turkish court through a recognition-enforcement lawsuit (PILA Art. 50-59). This process takes an average of 6-12 months.
Situation for Syrian Citizens
For Syrian nationals, the principle of reciprocity has been suspended by the Council of Ministers. However, according to the established case law of the Supreme Court 14th Civil Chamber, if the date of death is before the reciprocity suspension, the right of inheritance is preserved.
Tax Obligations
Foreign heirs are also obliged to pay Inheritance and Transfer Tax. The declaration period in case of death abroad is 6 months. Reductions may apply for countries with double taxation agreements.
As Elazığ Law Office
We provide our foreign clients with: obtaining certificates of inheritance, title deed registration procedures, recognition of foreign court decisions in Turkey, tax declaration preparation, and representation services when necessary. We have Turkish-English-Arabic working capabilities.