There are many foreigners who have been living in Turkey and during staying period most of them owned immovable and movable properties.
If a foreigner dies who has assets in Turkey, according to International Private Law rules, certificate of inheritance will be prepared by Turkish Courts.
International Private Law Article 20- (1) The national law of the deceased shall govern inheritance. Turkish law shall apply to immovable property located in Turkey. (2) Provisions relating to the reasons of opening, acquisition and distribution of succession shall be governed by the law of the state where the estate is located. (3) The State shall inherit estates situated in Turkey that do not have any inheritors. (4) The form of a testamentary disposition is subject to the provision of Article 7. A testamentary disposition executed in compliance with the national law of the deceased shall also be valid. (5) The legal competency to e to execute a testamentary disposition is governed by the national law of the executing person at the time of the execution.
In accordance with the article, heirs need to apply to the civil court to get inheritance certificate where the immovable property is located.
Inheritance certificate shows that who are the heirs and what are their shares and it is valid unless the contrary has been proved. In other words, ıf the heirs are not identified clearly, it can be voidable anytime. For this reason, it is very important to determine the heirs correctly.
There is a civil registration system in Turkey, so Turkish courts determine the Turkish heirs within its system. If the foreigner applicant has a similar system in their country and informed the Turkish Court, courts have a right to ask and request his documents from the foreigner applicant’s country’s authorities by a legal letter.
If the foreigner applicants don’t have any civil registration system in their country, then they must submit the death certificate of the deceased. Birth certificates of all heirs; if the deceased is married be prior to death marriage certificate should be submitted. Moreover, court sometimes need statutory declaration where the statement is given by one of the heirs before the notary.
All these documents which is written above are to be evaluated by Turkish Courts and they can for ask additional documents to determine the heirs.
After the completion of the court procedure, heirs have to apply to tax office to take tax numbers, all heirs must have tax numbers and after getting tax number they must pay succession tax.
Succession tax values change every year. Up to first 380.000TL is %1, the over 380.000TL, up to 900.000TL is %3 and over 900.000 TL , up to 1.900.00TL is %5. Succession taxes shall be calculated for the immovable property such as land, flat etc with the value of the year’s prices on the death of deceased person. For the movable property, such as bank accounts, it shall be calculated the current value of the amount. After paying succession tax, heirs shall apply to land registration office to transfer of the property into their names.
We would like to underline that inheritance certificate shall be prepared for properties by Turkish court under the light of Turkish Rules, on the other hand inheritance certificate for immovable properties such as car, bank account etc, shall be prepared under the light of deceased national law shall be applicable by Turkish Court.
We would like to point out that all heirs or heir’s legal representatives must be ready before bank to withdrawing deceased’s money which is invested in a Turkish Bank account. In other words, no one can acquire his share without all the other heirs are present at the bank.