Turkey (TR)
Turkey is a transcontinental nation straddling Europe and Asia across the Bosphorus Strait, uniting 85 million people under a rich civilisational heritage stretching from the ancient Hittites and Romans to the Byzantine Empire and Ottoman Empire.
Estate & Inheritance in Turkey
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Turkish inheritance law is governed by the Türk Medeni Kanunu (Turkish Civil Code). Turkey does NOT have an inheritance tax (veraset vergisi was abolished for inheritances in 1959) — but there is a Veraset ve İntikal Vergisi (Inheritance and Transfer Tax) on both inheritances and gifts. This tax is relatively low by international standards. Foreign residents with assets in Turkey (especially property) should plan their estate carefully — Turkish forced heirship rules (saklı pay) limit testamentary freedom. For expats, the EU Succession Regulation (No. 650/2012) does NOT apply in Turkey — Turkish private international law determines which succession law applies to Turkish-situated assets.
Intestacy — What Happens Without a Will
If a person dies without a will (vasiyetsiz ölüm / intestate) in Turkey, Turkish Civil Code succession rules (yasal miras) apply to Turkish-situated assets: (1) Children (çocuklar) inherit equally — each receives 1/number of children of the total estate. (2) If no children: parents (anne/baba) and their descendants. (3) If no parents/descendants: grandparents. (4) Surviving spouse: depending on who else inherits — with children: spouse gets 1/4; with parents: spouse gets 1/2; alone: full estate. Turkish law does not discriminate between biological and adopted children. Children from a previous marriage have equal rights to current children.
Types of Valid Will
Notarial Will
Resmi Vasiyetname (Noterde Düzenlenen)The most legally robust type of will in Turkey — prepared and signed before a Turkish noter (notary) with two witnesses. Stored in official noter records and easily discoverable upon death.
Indefinite. Registered in noter records system.
Strongly recommended for foreigners with Turkish assets. Prevents forgery or disputes. The noter keeps a record which is searchable by courts. If will is in a foreign language, an official Turkish translation must accompany it.
Handwritten Will
El Yazılı VasiyetnameEntirely handwritten, dated, and signed by the testator (in their own handwriting — typed versions not valid). No witnesses required. Must be kept somewhere discoverable — left with a noter, lawyer, or trusted person.
Valid but more vulnerable to challenges regarding authenticity and forced heirship claims.
Must be entirely in the testator's handwriting — no typed, dictated, or printed elements. Date must be complete (day, month, year). Weakness: can be lost or concealed. Strength: can be made without a lawyer instantly.
Official Witnessed Will
Resmi Vasiyetname (Tanıklar Önünde Hazırlanan)Declared before two witnesses and a noter or judge. The testator declares their wishes, the officer drafts the document, the testator confirms it, and both witnesses sign confirming the testator was competent.
Indefinite. Same legal standing as notarial will.
Used when notarial will is not convenient. Two witnesses: must be adults, not heirs, and not spouse of testator.
Foreign Will
Yabancı Vasiyetname (Yabancı Mahkemede Düzenlenen)A will made in your home country (e.g., UK will, German Testament) can be recognised in Turkey for Turkish assets but must go through Turkish probate proceedings. The Turkish court must issue an exequatur (tanıma ve tenfiz) recognising the foreign will.
Valid if recognised by Turkish court. Recognition not guaranteed if will violates Turkish forced heirship rules.
For expats with both Turkish and home country assets: have both a Turkish will for Turkish assets and a home country will for other assets. Cross-reference to ensure no conflict. The Turkish will takes precedence for Turkish-situated property.
Forced Heirship
Saklı Pay (Forced Heirship): Turkish law grants compulsory shares of the estate to close family members regardless of the will's content. Saklı paylar (reserved portions): Descendants (children, grandchildren): 1/2 of their legal intestate share. Parents: 1/4 of their legal intestate share. Spouse: full legal intestate share. These reserved portions cannot be overridden by the will — any testamentary provision that violates them can be challenged (tenkis davası — reduction claim) in court. This limits testamentary freedom significantly — expats cannot simply leave everything to a non-family partner unless the forced heirship rights are not violated.
EU Succession Regulation (Brussels IV)
The EU Succession Regulation (No. 650/2012) does NOT apply to Turkey — Turkey is not an EU member state. This means: (1) For Turkish-situated property: Turkish succession law applies regardless of your EU habitual residence. (2) If you are an EU citizen habitually residing in Turkey: your worldwide estate may be governed by Turkish private international law (Turkish courts apply the lex situs for immovable property). (3) Expats from EU countries in Turkey should consult both a Turkish inheritance lawyer and their home country estate planner to ensure their wishes are achievable across both legal systems.
Inheritance Tax
Turkey has Veraset ve İntikal Vergisi (Inheritance and Transfer Tax) on inherited and gifted assets. Relatively low rates compared to EU countries (max 30% for gifts, max 10% for inheritances). Paid by the recipient.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Inheritance from any source (veraset) | TRY 3,000,000 tax-free per heir (2026 — General Communiqué No. 57, Official Gazette 31 Dec 2025; indexed annually) | Progressive: 1% to 10% on amounts above threshold (lower rates for close relatives). Maximum 10% for distant relatives. |
| Gift from parent to child (ölüme bağlı olmayan intikal) | Limited exemption for gifts | Progressive: 10% to 30% on gifts (higher than inheritance rates). Gifts between spouses and to children: same scale. |
| Spouse | Surviving spouse has a saklı pay right and inheritance exemptions | Low rates at the bottom of the scale (1–3% for first amounts over threshold) |
Turkish Veraset ve İntikal Vergisi must be declared to the Vergi Dairesi within 1 month of death (from abroad: 6 months). Tax paid in 3 years of installments. Property received must be registered at Tapu Müdürlüğü with tax declaration attached. Foreign assets inherited by Turkish residents are also taxable.
Cross-Border & Multi-Country Estates
For expats: Turkish-situated property (tapu/title deed registered) is governed by Turkish succession law regardless of testator's nationality or country of residence (lex situs principle in Turkish private international law). Bank accounts, shares, and movable property: Turkish courts will apply the law of the owner's nationality at death (lex patriae) or residence (various rules). Practical advice: register a Turkish will for Turkish property with a noter to minimize probate complications. Without a Turkish will, your heirs must apply to a Turkish court for an inheritance certificate (veraset ilamı) before Turkish assets can be transferred — this can take 6–18 months.
Certificate of Inheritance
Veraset İlamı (Inheritance Certificate): issued by Turkish notaries or Sulh Hukuk Mahkemesi (civil first instance court). Required for heirs to access and transfer the deceased's Turkish assets (bank accounts, property, vehicles). Heirs apply with: death certificate (apostilled if foreign), family tree documentation, and identity documents. Processing: 2–8 weeks for notary-issued; 3–6 months for court-issued in complex cases. The veraset ilamı lists all legal heirs and their proportional shares.
Will Registration
Turkey does not have a single national will registry. However: notarial wills are stored by the noter and accessible to courts upon request through the notary registry system. Handwritten wills: held by the testator, a noter (for safekeeping), or their lawyer. Recommendation: store your Turkish will with a Turkish noter and inform your heirs where it is held. For foreign wills intended to cover Turkish assets: ensure apostilled copies are accessible to your Turkish heirs and lawyer.
Living Will & Healthcare Power of Attorney
Türkiye'de yaşayan vasiyetnamesi (living will / advance directive): not formally recognised in Turkish law in the same way as Anglo-Saxon jurisdictions. End-of-life medical decisions are primarily governed by the Turkish Medical Deontology Regulation and Patient Rights Regulation. Patients have the right to refuse treatment. For expats: a letter of medical wishes (tıbbi istek mektubu) — while not legally binding in the same way — can guide family and doctors. Consult a Turkish doctor and lawyer for current best practices.
Useful Links
Estate & Inheritance
Unlock the complete Estate & Inheritance guide for Turkey — including every detail, document, tip and link you need.
Become a SupporterSupport the guide on Ko-fi · Unlocks every premium section, everywhere