Inheritance Sharing for Foreigners' Assets in Turkey

The assets left by a foreign person in Türkiye may be subject to inheritance sharing, regardless of the citizenship of the heirs. Houses, lands, bank accounts, vehicles, company shares and receivables in Türkiye are first included in the estate; Then, the shares of the heirs are determined and the sharing procedures are carried out. In connection with this topic Inheritance Law You can also review the content titled .

How the sharing will be carried out depends on the type of assets and the agreement of the heirs. Heirs can share the property by agreeing among themselves, sell some properties and divide the price, or if an agreement cannot be reached, they can apply to the Turkish courts. About the relevant aspect of the process Do Foreigners Have the Right to Inherit in Türkiye? There is detailed information on the page.

What Should Be Determined Before Sharing the Inheritance?

In order to share the inheritance, it is not enough to have only the goods in Türkiye. First, the entire estate, heirs and estate debts must be determined.

A healthy sharing file answers the following questions:

• Who are the legal and appointed heirs?
• How much is each heir's inheritance share?
• Which real estates are available in Türkiye?
• Are there bank accounts, vehicles and company shares?
• Is there a mortgage, lien, tax or loan debt on the estate?
• Is there a valid will or inheritance agreement?
• Has one of the heirs rejected the inheritance?

Sharing should be made not on the basis of gross assets, but by taking into account the debts of the estate and the obligations to be fulfilled.

Which Country's Law Applies to Goods in Türkiye?

The basic rule in inheritances containing foreign elements is that the inheritance is subject to the national law of the deceased. On the other hand, Turkish law applies to immovable properties located in Türkiye.

For this reason, the foreign decedent's house or land in Türkiye and his real estate in a foreign country may not be shared according to the same rules. Inheritance and sharing of real estate in Türkiye is carried out within the framework of Turkish inheritance and title deed law.

For bank accounts, vehicles, company shares and other values ​​in Türkiye, the nature of the property, its location and the national law of the testator are evaluated together.

Inheritance Partnership Forms Before Sharing

If there is more than one heir, a partnership of inheritance occurs between the heirs upon death. The heirs jointly own the estate until the sharing is completed.

During this period, no heir can claim that a particular house, vehicle or bank account corresponds only to his share. As a rule, all heirs must act together in order to dispose of the assets belonging to the estate.

However, each of the heirs may request the necessary procedures to protect the estate assets. If there is a serious dispute in the management of the property, the civil court of peace may be asked to appoint a representative to the inheritance partnership. Inheritance Procedures for Foreigners Deceased in Türkiye content explains other legal points related to this stage.

How are Inheritance Shares Calculated?

The shares of foreign heirs in terms of real estate in Türkiye can be determined according to the order of inheritance in the Turkish Civil Code. Foreign citizenship alone does not cause a lower share of inheritance.

For example, the surviving spouse:

• One fourth of the inheritance if the testator is the heir together with his children,
• Half of the inheritance if the inheritor is together with the parents,
• Three-fourths of the inheritance if he/she is the heir together with his/her grandparents,
• If these heirs are not available, he/she can receive the entire inheritance.

Children are equal heirs among themselves. If there is a will, the reserved shares and the scope of the will should be examined separately.

Scenario 1: The Heirs Want to Receive All Properties in Proportion to Their Shares

If the heirs do not make a special sharing, real estate and other assets can be transferred to the name of the heirs in proportion to their inheritance shares. For example, if there are three heirs and their shares are equal, it is possible to register one-third of the real estate in Türkiye in the name of each of them.

This method completes the transfer process, but may not completely end the partnership between the heirs. Even if the real estate turns into shared ownership, new disputes may arise regarding sales, use and rental income.

Scenario 2: The Immovable Property Will Be Left to One Heir, Other Properties Will Be Left to Other Heirs

Heirs may distribute the goods differently, provided that the economic value of their inheritance shares is preserved. For example, the house in Türkiye can be left to one heir, while the bank account and vehicles can be left to other heirs.

If the value of the real estate exceeds the share of the relevant heir, the difference can be offset by an equalization payment. In this type of sharing, it is important to determine the current values ​​of real estate, bank accounts and company shares correctly.

The sharing agreement between the heirs must be in writing. In order for the ownership of real estate to change, title deed registration procedures must be completed after the sharing agreement.

Scenario 3: Goods Will Be Sold and Money Will Be Divided

If the heirs do not want to use the real estate in Türkiye together, they can decide to sell the real estate and share the sale price in proportion to their inheritance shares. Also Inheritance Process of Foreigners Who Own Real Estate in Türkiye The issues explained in should be evaluated together with the concrete incident.

Prior to the sale, the deed of inheritance, title deed transfer and necessary tax procedures must be completed. If there is more than one heir, the sale is carried out with the participation of all owners or their authorized representatives.

There may be restrictions on sales and real rights transactions after the inheritance and transfer tax on the real estate is not fully paid.

Scenario 4: Heirs Cannot Agree on Sharing

Each of the heirs may request the sharing of the inheritance unless there is a valid contract or legal reason to postpone the sharing.

In case an agreement cannot be reached, an application can be made to the court to share the inheritance or eliminate the partnership in a certain real estate. If it is possible to divide the real estate as it is, dividing it may be considered.

If exact sharing is not possible, it may be decided to sell the real estate and distribute the price to the heirs. The court takes into account the economic integrity of the property, the possibility of loss of value and the demands of the heirs.

How to Share Bank Accounts?

In order for bank accounts in Türkiye to be paid to heirs, an inheritance certificate, death certificate, records regarding tax transactions and identity documents of the heirs are generally required.

The bank may pay the money in the account separately to the heirs in proportion to their shares. If payment is to be made to one of the heirs, express instructions from the other heirs or appropriate power of attorney may be required.

In case of a joint account, time deposit, investment account or safe deposit box, different documents and procedures may be required for each asset.

How are Company Shares Passed to Heirs?

If the foreign testator has shares in a company in Türkiye, company shares are also included in the estate. The transfer of shares to the heirs is carried out according to the type of company, company agreement and commercial legislation.

Heirs may inherit company shares together, divide the shares among themselves, or consider transferring them to other partners or third parties. The limitations in the trade registry, share ledger and company agreement should also be examined.

If There Are Restrictions on the Foreign Heir's Acquisition of the Real Estate

Immovable property in Türkiye can be transferred to the foreign heir first by inheritance. However, there may be a limitation on the protection of property due to the citizenship of the heir or the region where the real estate is located.

If there is a situation where the foreign heir is not allowed to acquire the real estate, the real estate may need to be left to another heir, sold or liquidated in some other way within the specified period.

This does not mean that the heir's economic rights are completely lost. The sale or liquidation price of the real estate can be paid to the relevant heir.

How is Tax Assessed in Inheritance Sharing?

The transfer of property in Türkiye to foreign heirs through inheritance may be subject to inheritance and transfer tax. Heirs can submit their declarations together or separately for their own shares.

Heirs living abroad may be able to submit their declarations to the Turkish consulates in their country. Declaration deadlines vary depending on the country where the death and heirs are located.

When an heir receives more property than his legal share during the sharing of the inheritance and does not pay a price for it, it may require tax assessment in terms of unrequited gain in addition to sharing.

Can Foreign Heirs Share Without Coming to Türkiye?

Foreign heirs can follow inheritance, tax, title deed and sharing transactions through a lawyer or representative in Türkiye with a power of attorney containing the necessary authorities.

The special powers required for real estate transfer, inheritance sharing agreement, withdrawal from bank accounts, company shares and sales transactions should be clearly written in the power of attorney.

Powers of attorney issued at the Turkish consulate can be used directly in Türkiye. For documents prepared by a notary public of a foreign country, apostille or consular certification and Turkish translation may be required.

Final Check Before Sharing

• All heirs must be shown in the deed of inheritance.
• The debts of the estate and any liens on it should be investigated.
• Current values ​​of the goods must be determined.
• The sharing agreement must be signed by all heirs.
• Tax and title deed procedures must be carried out in accordance with the sharing method.
• The real estate acquisition status of the foreign heir should be checked.

Sharing Heritage with Short Questions

Will the share of the foreign heir be lower than that of the Turkish heir?

No. Citizenship alone does not reduce the share of inheritance. Shares are determined according to the applicable inheritance law.

If an heir does not want sharing, does the process stop?

No. One of the other heirs may ask the court to share the inheritance or eliminate the partnership.

Can the house in Türkiye be left to a single heir?

Yes. The shares of other heirs can be covered with other goods or an equalization payment.

Can an inheritance sharing agreement be made orally?

No. In order for the sharing agreement between the heirs to be valid, it must be made in writing.

Can real estate be sold without paying tax?

Transfer of title deed can be done without waiting for the tax to be accrued; However, sales and real rights transactions may not be carried out until the tax on the real estate is paid in full.

Legal information: This content has been prepared for general information purposes. How to share; It should be determined according to the citizenship of the testator, the type of assets, the agreement of the heirs, the debts of the estate and the restrictions on the acquisition of real estate by foreigners.