KÜHEYLAN HUKUK
Inheritance with Foreign Elements: Which Country's Law Applies? Immovable Property in Türkiye, Certificate of Inheritance and Foreign Court Decisions Law to be applied and procedure to be followed in the inheritance of a Turkish citizen who died abroad or a foreigner who died in Türkiye Legislation and case law information has been compiled as of October 2026. MÖHUK numbered 5718 art.20, art.43, art.50-59; Article 35 of the Land Registry Law No. 2644 and the decisions of the 7th Civil Chamber of the Supreme Court of Appeals dated 2024-2026 are taken as basis.
If the testator, one of the heirs or one of the assets in the estate is connected to a foreign country, the inheritance is considered to have a foreign element. In this case, Article 20 of MÖHUK No. 5718 comes into play: inheritance is, as a rule, subject to the national law of the deceased, but Turkish law is applied to immovable properties located in Türkiye. As a result, foreign law may be valid for movable properties in the same estate, and Turkish law may be valid for immovable properties in Türkiye. In its decision dated 12.01.2026, the 7th Civil Chamber of the Supreme Court of Appeals overturned the provision that did not discriminate, stating that separate inheritance certificates should be issued for movable and immovable properties. Inheritance documents issued by foreign courts are not automatically valid in Türkiye; recognition or enforcement decision is required. The 3-month period in Turkish law for rejection of inheritance should be evaluated according to the law applied to inheritance.
1. Which Inheritance is Considered to Have Foreign Elements?
The foreign element appears in three ways. The testator may be a foreign national or a Turkish citizen and may have lived or died abroad. One or more of the heirs may be foreign nationals. The estate may include a bank account, real estate or company share abroad. Even just one of these elements brings inheritance into the field of private international law and MÖHUK is applied to the case. The judge applies the Turkish conflict of laws rules and the foreign law authorized by them ex officio and, if necessary, requests the assistance of the parties (MÖHUK article 2/1).
MÖHUK article 20/1 sets two rules. Inheritance is subject to the national law of the deceased. Turkish law applies to immovable properties located in Türkiye. The article also states that the reasons for the opening of the inheritance, its acquisition and distribution are subject to the law of the country where the inheritance is located (Art. 20/2). MÖHUK article 7 is valid for the form of disposal due to death; Dispositions made in accordance with the national law of the deceased are also valid (Art. 20/4). The capacity to save depends on the national law of the person making the savings at the time the savings are made (Article 20/5).
Movables (money, accounts, vehicles, shares, goods) National law of the testator at the time of death MÖHUK article 20/1
Immovable properties abroad Generally, the rules of the country where the real estate is located (the law of that country is examined separately) MÖHUK article 20/2
For the testator who has more than one citizenship, if one of the citizenships is Turkish citizenship, Turkish law is applied (MÖHUK article 4/1-b). In cases where a stateless or refugee leaves an inheritance, the law of the place of residence is taken as basis (Art. 4/1-a). The own attribution rules of the competent foreign law are not taken into account in terms of inheritance; Reference to retroactivity or other law is only observed in personal law and family law disputes (MÖHUK art. 2/3). If the provisions of foreign law cannot be determined despite all research, Turkish law is applied (Art. 2/2). If the foreign law to be applied is clearly contrary to Turkish public order, that provision will not be applied (Article 5).
The 7th Civil Chamber of the Supreme Court of Appeals, in its decision dated 12.01.2026 and numbered E.2025/3452 K.2026/153, stated that the inheritance relationship has an international element; He emphasized that in accordance with Article 20 of MÖHUK, since the national law of the deceased will be applied in terms of movable properties and Turkish law will be applied in terms of immovable properties in Türkiye, a separate inheritance certificate should be issued for each of them. The court overturned the decision of the local court, which issued documents without determining the citizenship of the deceased on the date of death and without making this distinction. In practice, this means that in inheritance with foreign elements, a single deed of inheritance is not enough, and separate documents are required according to the type of property.
The ability of a foreign national to acquire real estate in Türkiye by inheritance depends on the limitations in Article 35 of the Land Registry Law. The article regulates that the total area of real estate and limited real rights acquired by foreign real persons cannot exceed ten percent of the district's surface area and thirty hectares per person. According to the last paragraph of the article, if immovable properties acquired by inheritance, other than the limitations in the law, are not liquidated by the owner within a period not exceeding one year to be given by the Ministry of Finance, they are liquidated and converted into value and the price is paid to the rightful owner.
It is also important to investigate reciprocity in files concerning ancient heritage. In the decision of the 7th Civil Chamber of the Supreme Court of Appeals dated 18.11.2025 and numbered E.2025/3813 K.2025/4834, it was stated that since it is understood from the letter of the Ministry of Justice that there is no reciprocity between Turkey and Bulgaria in terms of immovable properties in the inheritance opened in 1982, the certificate of inheritance should be issued by taking into account the limitations of Article 35 of the Land Registry Law. In the same decision, it was emphasized that the immovable property limitation does not affect inheritance in terms of movables and that the foreign heir continues to inherit in terms of the movables in the estate. In various decisions of the Supreme Court dated 2025-2026, it is seen that reciprocity is investigated by asking the General Directorate of Foreign Relations and European Union of the Ministry of Justice, based on the date when the inheritance was opened. The evaluation of currently opened inheritances must be made separately in accordance with Article 35 of the Land Registry Law on the date the inheritance was opened.
5. How are Foreign Court and Authority Decisions Used in Türkiye?
An inheritance certificate, joint inheritance certificate or inheritance rejection decision issued by a foreign court does not automatically produce results in Türkiye. An enforcement decision is required in accordance with MÖHUK Article 50 et seq., and a recognition decision is required in accordance with Article 58. Recognition is the acceptance of the decision as final judgment or definitive evidence without coercive execution. The decision must be final, an approved copy of the decision, an approved translation and a document showing that it has become final must be attached to the enforcement petition (MÖHUK article 53). In its decisions dated 2025, the 9th Civil Chamber of the Supreme Court of Appeals stated that a recognition decision cannot be made without submitting a finalization annotation and document, and that recognition only carries legal benefits if it is to be put forward as a final judgment or conclusive evidence or if it is necessary for an administrative procedure.
The Supreme Court's attitude is restrictive in terms of inheritance documents. In the decision of the 7th Civil Chamber of the Supreme Court of Appeals dated 17.10.2025 and numbered E.2025/599 K.2025/4398, the local court and appeal decisions rejecting the request for enforcement of the joint inheritance document issued in Germany were approved. According to the reasoning of the first instance court, since the certificate of inheritance is valid in Turkish law until the contrary is proven, no more power can be attributed to the certificate of inheritance obtained from a foreign court than is granted by Turkish law. Therefore, in practice, for transactions in Türkiye, it is safer to obtain an inheritance certificate from the Turkish court of peace or a notary in accordance with the relevant property group. Recognition of a final inheritance rejection decision is also evaluated; In the file numbered E.2023/1147 K.2024/1233 of the 7th Civil Chamber of the Supreme Court of Appeals, the request for recognition of the inheritance rejection decision given by foreign courts has become a matter of dispute.
Cases regarding inheritance are heard in the court of the last place of residence of the deceased in Türkiye, or in the court of the place where the goods included in the estate are located, if the last place of residence is not in Türkiye (MÖHUK article 43). The 5th Civil Chamber of the Supreme Court of Appeals, in its decision to determine the jurisdiction dated 02.03.2026 and numbered E.2025/13170 K.2026/3621, stated that the dispute should be heard in Mersin 1st Civil Court of Peace since the assets included in the inheritance of the testator are located in Mersin.
The 3-month period stipulated in Turkish law for the rejection of inheritance (TMK Article 606) starts from the date when the heir learns about the death of the deceased. In transactions abroad, the rules of law by which this period will be calculated are determined by the law applicable to inheritance. In cases where foreign law must be applied, time and form rules should also be investigated. The inheritance and transfer tax declaration period also varies depending on the foreign factor: if the death occurred abroad and the taxpayers are in Turkey, it is 6 months, if the taxpayers are in the country where the deceased is located, it is 4 months, and if it is in another foreign country, it is 8 months (DIVK article 9/1-b).
Hans, who resides in Germany and has only German citizenship, dies in Germany in 2026. He leaves behind his wife and a daughter who is a Turkish citizen. The estate includes a bank account in Germany and an apartment in Istanbul.
In terms of movable assets such as bank accounts, inheritance is subject to Hans' national law, that is, German law (MÖHUK article 20/1). Turkish law applies to the flat in Istanbul. In order to transfer the flat, a certificate of inheritance must be obtained from the Turkish civil court of peace or a notary public regarding this real estate in Türkiye. The document issued in Germany cannot be used directly in the land registry without a recognition decision in the Turkish court. The shares of the spouse and daughter in terms of real estate are determined in accordance with the provisions of TMK Article 499.
The heirs apply to the German authorities for their assets in Germany and to the Turkish authorities for the flat in Istanbul. Coordination of the two transactions, apostille and sworn translation of documents, and inheritance tax declaration periods are followed on a separate calendar.
According to which law, the inheritance in Türkiye of a Turkish citizen who dies abroad is shared?
The national law of a deceased Turkish citizen is Turkish law. Immovable properties in Türkiye are also subject to Turkish law. When transferring goods abroad, the rules of that country are also investigated.
Can a foreign heir buy a real estate in Türkiye?
The restrictions in Article 35 of the Land Registry Law must be complied with. If the limitations are exceeded and the immovable property is not sold within the period given by the Ministry of Finance, it is liquidated and the price is paid to the heir.
Can title deed transactions be carried out in Türkiye with an inheritance certificate obtained from Germany?
Usually no. In order for a foreign document to be used in Türkiye, a decision of recognition or enforcement is required. The Supreme Court grants limited power to foreign inheritance documents; It is safer to obtain a new inheritance certificate in Türkiye.
Are apostille and translation required for foreign documents?
Yes. Sworn translation of foreign official documents with apostille or consulate approval is usually required. In the enforcement case, an approved translation and finalization document must be submitted in accordance with MÖHUK Article 53.
Which law applies if the testator is both a Turkish and a foreign citizen?
Turkish law applies to dual citizens who also have Turkish citizenship (MÖHUK article 4/1-b).
Trying to use a foreign court document in Türkiye without obtaining a recognition or enforcement decision
Ignoring the limitations of Article 35 of the Land Registry Law and the risk of liquidation
Assuming inheritance rejection and tax periods in foreign countries are the same as those in Turkish law
Inheritance with foreign elements is an area where the applicable law differs according to the type of property and the country, and the documents are subject to different validity conditions in the two legal systems. Küheylan Law Firm carries out the entire process within a single legal strategy, from determining the citizenship of the testator at the time of death to obtaining an inheritance certificate for immovable properties in Türkiye, from recognition and enforcement of foreign court decisions to coordination with foreign heirs. The transactions of heirs living abroad can be followed from Türkiye with power of attorney and apostille documents.
Important Legal Notice: The information contained in this guide is for general information purposes and does not constitute a legal opinion. The outcome may vary depending on the specific circumstances of each concrete case, the nature of the documents in the file, and the legislative provisions at the relevant date. It is recommended that the process be carried out with the support of a lawyer, in order not to miss the limiting deadlines and to prevent procedural errors.
KÜHEYLAN HUKUK