العربية
Among the concerns and inquiries of foreigners interested in property ownership in Turkey is the possibility of bequeathing properties to their relatives.
or beneficiaries through a will after their passing. Does Turkish law allow the inheritance of real estate by foreigners in Turkey?
Who are the heirs under Turkish law? What is the inheritance tax? And what is a will in Turkish law?
Turkish Law on Inheriting Foreigners’ Real Estate:
- The Turkish law on inheriting property by foreigners regulates matters of wills, inheritance contracts, and required conditions under Article 20 of the International Private and Procedural Law.
- If the properties subject to inheritance are immovable, Turkish law applies to the inheritance, meaning the inheritance of immovable properties.
- regardless of the foreigner’s nationality. For movable properties like cars and money, the legal disputes are subject to the law of the country where the properties are located.
Equality in Turkish Inheritance Law:
- Turkish inheritance law provides for equality between genders (male and female) when it comes to inheritance.
- In cases where the deceased is the father, the sons and daughters share the inheritance equally, particularly if the deceased is the father.
- In this case, sons and daughters are entitled to an equal share of their father’s estate, regardless of their numbers.
Inheritance Taxes in Turkey:
- Inheritance tax on real estate in Turkey is relatively low compared to many European countries. Foreigners are required to pay inheritance and transfer tax if they.
- have movable and immovable properties in Turkey in their name upon the owner’s death, even if the primary owners live outside Turkey.
- The percentage of inheritance tax in Turkey varies between 1% and 10%, depending on the residence status of the inheritor and the geographic location of the property.
- The tax is divided into two types of properties, each with different rates. These include properties obtained without compensation.
- such as gifts and donations, as well as those acquired through inheritance.
The following table illustrates the rates of inheritance tax in Turkey:
- Gift or Donation Tax
- Real Estate Inheritance Tax
- Property Value
- 10%
- 1%
- Up to 500,000 Turkish Lira
- 15%
- 3%
- 1,200,000 Turkish Lira
- 20%
- 5%
- 2,500,000 Turkish Lira
- 25%
- 7%
- 4,900,000 Turkish Lira
- 30%
- 10%
- 9,100,000 Turkish Lira and above
Who Are the Heirs According to Turkish Inheritance Law?
According to Turkish inheritance law, heirs of properties in Turkey include:
- The spouse, husband, and children: The spouse receives 50% of the inheritance, while children, both sons and daughters, equally share the remaining 50%.
- Parents and siblings: In the absence of children, the estate is divided equally between the spouse and the parents of the deceased, and if there are no parents, siblings share the inheritance equally.
- Grandparents and descendants: If the deceased is unmarried, has no parents, and no siblings, the inheritance goes to the grandparents from both.
- the mother’s and father’s sides, followed by descendants as the last priority.
What Happens to the Properties in the Absence of Heirs?
In the absence of any close relatives mentioned above, the entire estate goes to the Turkish state.
Required Documents for Estate Inventory of Foreigners in Turkey:
To prepare an estate inventory for a foreigner in Turkey, the following documents are required:
- Death certificate from a Turkish hospital.
- Family statement translated into Turkish and notarized.
- Valid passport.
- Passport-sized photos of the deceased and the heirs.
Shares of Heirs According to Turkish Inheritance Law:
- Turkish inheritance law states that the share of the deceased’s spouse or surviving spouse is 50%, while the remaining 50% is divided equally among.
- the sons and daughters of the deceased. However, foreigners can follow the laws of their home countries for property distribution, provided it is applied to all heirs.
Wills in Turkey:
Whether a will exists or not is examined by the Turkish court for the deceased’s preferred property distribution before proceeding with division according to Turkish inheritance law.
In the presence of a will, even if the deceased wishes to distribute their entire estate to charitable organizations and deprive their legal and lawful heirs.
the will must be written by a Turkish lawyer and authenticated by a notary to be legally valid.
