Inheriting Turkish bank accounts and real estate: The Veraset İlamı and estate tax process for foreign heirs.

The Dual Law Split under Turkish Private International Law

Under Article 20 of Law No. 5718 (MÖHUK), cross-border estate succession in Türkiye operates under a dual-law system:

• Immovable Property (Real Estate): Real estate, land, and villas located in Türkiye are strictly governed by Turkish substantive inheritance law (lex rei sitae), regardless of the deceased person’s nationality or domicile.
• Movable Assets (Bank Accounts & Company Shares): Cash deposits, bank balances, and vehicle titles are governed by the national law of the deceased at the time of death.

Step 1: Obtaining the Turkish Certificate of Inheritance (Veraset İlamı)

A foreign grant of probate, letters of administration, or foreign notarial certificate is not directly executable in Türkiye. To establish who the lawful heirs are and their precise fractional shares, an application must be filed before the Civil Court of Peace (Sulh Hukuk Mahkemesi) in Türkiye.

Because one or more parties are non-Turkish citizens, Turkish notaries lack jurisdiction to issue the certificate; court proceedings are mandatory. The court requires:

1. An apostilled and sworn translated official death certificate.
2. Apostilled family census records or birth/marriage certificates establishing heir relationships.
3. A copy of any registered Turkish or foreign testamentary will.

Step 2: Filing the Inheritance and Transfer Tax Declaration

Under the Turkish Inheritance and Transfer Tax Law (Law No. 7338), all assets transferred by inheritance in Türkiye are subject to progressive estate tax rates (ranging from 1% to 10% for direct descendants). Statutory filing deadlines are strictly enforced:

• Death occurring in Türkiye: 4 months if heirs reside in Türkiye; 6 months if heirs reside abroad.
• Death occurring abroad: 6 months if heirs are in that foreign country; 8 months if heirs reside in another country.

Your attorney submits the tax declaration to the competent Tax Office (Veraset Vergi Dairesi), pays the assessed duty or sets up an installment schedule, and obtains the crucial Tax Clearance Certificate (İlişik Kesme Belgesi).

Step 3: Unfreezing Turkish Bank Deposits

Once the Tax Clearance Certificate and certified court Veraset İlamı are served upon the relevant Turkish banks (e.g. İşbank, Garanti BBVA, Akbank, Ziraat, Yapı Kredi), the bank unblocks the deceased's accounts and wire-transfers the funds directly to the heirs' designated international bank accounts.

Step 4: Transferring Real Estate Titles (Tapu İntikali)

For villas, flats, and land, the attorney presents the succession documents to the Land Registry Directorate (Tapu Müdürlüğü). The deceased owner’s name is formally removed from the title deed register and replaced by the new foreign heirs as co-owners (elbirliği mülkiyeti or paylı mülkiyet).

Protection of Statutory Forced Shares (Saklı Pay & Tenkis)

Under Turkish Civil Code (TMK Articles 505–509), certain close family members (children, surviving spouse, and parents) are protected by mandatory forced heirship rules (saklı pay). If a deceased relative drafted a will attempting to leave 100% of their Turkish real estate to a non-family third party, the statutory heirs can file a Reduction Lawsuit (Tenkis Davası) to claw back their protected legal quota.

Frequently Asked Questions