Which Law Applies to Cross‑border Inheritance in Turkey? Applicable Law for Succession (2026 Guide)

Applicable law inheritance turkey questions arise the moment a person with connections to more than one country dies leaving assets, especially real estate, within Turkish borders. For foreign heirs, executors and international advisers, the central issue is deceptively simple to ask but complex to answer: which legal system actually governs the succession, and to what extent can Turkish mandatory rules override a foreign will or foreign choice of law? This 2026 guide sets out the governing rule under Turkish private international law, explains how Turkey’s reserved‑portion regime (saklı pay) can constrain foreign outcomes, and provides a practical, step‑by‑step procedure for obtaining a Turkish Certificate of Inheritance and registering inherited property. Throughout, statutory references point to Law No.

5718 and the Turkish Civil Code (Law No. 4721) so that every conclusion can be traced to primary sources.

Quick answer: which law applies to cross‑border inheritance in Turkey?

Under Turkish private international law, succession is in principle governed by the national law of the deceased at the time of death. This is the core connecting factor set out in Law No. 5718 (Act on Private International and Procedural Law). However, there is a decisive carve‑out: immovable property (real estate) located in Turkey is governed by Turkish law. That single distinction shapes almost every cross‑border estate involving Turkish assets.

The practical consequence is that a foreign national who dies owning an apartment in Antalya may have their movable assets distributed under their national law, while the Turkish apartment is distributed under Turkish law, including Turkey’s mandatory reserved shares. A short example: a German citizen resident in Munich dies owning bank accounts in Germany and a villa on the Turkish coast. German law may govern the movables, but the villa falls under Turkish succession rules, and the Turkish saklı pay (reserved portion) protections of the Civil Code (Law No. 4721) apply to that immovable regardless of what the deceased’s will attempts. Understanding applicable law inheritance turkey therefore begins with separating movables from immovables.

Governing rules: lex successionis under Turkish private international law

The lex successionis is the law that governs the substance of a succession, who inherits, in what proportions, and what claims heirs may bring. In Turkey, the identification of the lex successionis is a matter of private international law, codified in Law No. 5718. That statute establishes the connecting factors Turkish courts use to determine which national or territorial law applies to a given estate. For any adviser working on cross‑border succession turkey matters, Law No. 5718 is the starting point, and it must be read alongside the Turkish Civil Code, which supplies the substantive rules whenever Turkish law is the applicable law.

Turkish conflict rules operate on a scission model: they do not apply a single law to the entire estate. Instead they distinguish between categories of property. This is what makes the applicable law inheritance turkey analysis different from unified systems that apply one law, typically that of habitual residence, to the whole estate. The scission approach means an estate can be governed by two or more legal systems simultaneously.

Main connecting factors: nationality, habitual residence and immovables

Three connecting factors dominate the analysis of applicable law inheritance turkey:

• Nationality of the deceased. As a general rule, succession is governed by the national law of the deceased at the time of death. This is the primary connecting factor for movable assets under Law No. 5718.
• Location of immovable property. Real estate situated in Turkey is governed by Turkish law (lex rei sitae). This rule cannot be displaced by a foreign will or by the deceased’s nationality, the location of the land is decisive.
• Habitual residence and domicile. These factors are relevant to procedural questions, to the recognition of foreign documents, and to certain aspects of will formality and the identification of applicable rules where nationality alone does not resolve the issue.

The scission between movables and immovables is the single most important practical point. A foreign heir may assume that a valid foreign will controls everything the deceased owned. For Turkish real estate, that assumption is wrong: the Turkish villa or apartment is subject to Turkish succession law and Turkish reserved portions, no matter how comprehensively a foreign will purports to dispose of the worldwide estate.

When the deceased chooses the law (party autonomy)

Party autonomy, the ability of a testator to select the governing law, is limited in the Turkish context, particularly for immovables. Where a foreign instrument or foreign conflict rule points to a chosen law, Turkish courts will still apply Turkish law to Turkish immovable property and will still enforce Turkish mandatory rules where public policy so requires. In other words, even a validly chosen foreign law can be overridden to the extent it conflicts with Turkey’s protective reserved‑portion regime for assets and heirs within Turkish jurisdiction.

International instruments may also be relevant in some cases. Advisers should confirm whether Turkey is bound by any particular convention on the law applicable to succession before relying on it, and should always test any choice‑of‑law conclusion against the mandatory rules of Turkish domestic law. For applicable law inheritance turkey purposes, the safe working assumption is that Turkish immovables and Turkish reserved shares are not freely disposable by foreign choice.

Turkish Civil Code: mandatory shares (saklı pay) and public policy limits

The concept that most often surprises foreign heirs and testators is saklı pay, the reserved portion. Turkish law protects certain close relatives by guaranteeing them a minimum share of the estate, and this protection is a matter of public policy. It cannot be freely defeated by a will, and in the cross‑border context it constrains what a foreign lex successionis can achieve in relation to assets within Turkey. Any analysis of applicable law inheritance turkey is incomplete without a clear grasp of how reserved shares operate.

The reserved‑portion rules are set out in the Turkish Civil Code (Law No. 4721). They define which heirs are protected, the fraction of their intestate entitlement that is reserved, and the remedies available where a testator has disposed of more than the freely disposable portion. Because these are mandatory rules grounded in public policy, Turkish courts treat them as capable of applying even where the general succession is governed by foreign law, especially in respect of Turkish immovable property.

Who has a saklı pay and how it is calculated

The protected class under the Turkish Civil Code centres on the deceased’s closest family. In broad terms, the reserved portion is calculated as a fraction of the heir’s statutory (intestate) share, and the specific fraction depends on the category of heir:

• Descendants (children and their issue). Children are the principal protected heirs and hold a reserved portion of their statutory entitlement.
• Surviving spouse. The spouse is protected and holds a reserved share that varies according to which other heirs survive alongside them.
• Parents. Where the deceased leaves no descendants, surviving parents may fall within the protected class in the manner set out in the Civil Code.

The mechanism works in two stages. First, the notional estate is established, taking into account the assets and, where relevant, certain lifetime dispositions. Second, each protected heir’s statutory share is calculated, and the reserved fraction of that share is the amount the testator cannot lawfully remove. If a will or a lifetime gift encroaches on the reserved portion, the protected heir may bring an action to reduce the excessive disposition (the reduction claim, tenkis davası). Because exact fractions and the treatment of lifetime gifts turn on the precise family constellation and the current text of Law No. 4721, the calculation should always be verified against the statute and confirmed by a Turkish‑qualified lawyer.

How courts reconcile lex successionis with saklı pay

The reconciliation of a foreign lex successionis with Turkish reserved portions is where many cross‑border estates become contentious. The guiding principle is that Turkish courts apply the connecting rules of Law No. 5718 to identify the governing law, but they will not give effect to a foreign outcome that offends Turkish public policy, and the reserved‑portion regime is treated as an expression of that public policy, particularly in relation to Turkish immovables.

In practice, this produces a layered result. Foreign law may determine the general framework of distribution for movable assets connected to the deceased’s nationality, while Turkish law asserts itself over Turkish real estate and over any attempt to strip a protected heir of their reserved minimum within Turkish jurisdiction. The Court of Cassation (Yargıtay) has considered disputes concerning the recognition of foreign wills and the application of mandatory Turkish rules; practitioners citing such authority should reference the specific decision by case number and confirm it against the official Yargıtay records. The reserved‑portion conflict is precisely the point at which competing guides fall silent, and it is where careful, statute‑anchored advice matters most.

Interaction: when foreign succession law governs but Turkish mandatory and formality rules still apply

The most common real‑world scenario is not “either foreign law or Turkish law” but “both, in different registers.” Foreign law may govern the substantive distribution of certain assets, while Turkish rules govern the immovable property, the formalities of transfer, and the protection of reserved heirs. Getting the applicable law inheritance turkey analysis right therefore means mapping each asset and each procedural step to the correct legal system.

The following decision sequence helps advisers structure the analysis:

1. Identify each asset and classify it as movable or immovable.
2. For immovables located in Turkey, apply Turkish law, including saklı pay, regardless of the deceased’s nationality or any foreign will.
3. For movables, apply the connecting factors of Law No. 5718 (as a general rule, the national law of the deceased).
4. Test any foreign outcome against Turkish mandatory rules and public policy before relying on it for Turkish‑situated assets.
5. Ensure that the formalities of transfer, notarisation, translation, apostille, and land‑registry registration, comply with Turkish procedural requirements.

Case study A: EU national with Turkish real property

A French national habitually resident in Lyon dies leaving a bank account in France and a holiday apartment in Bodrum. Under Turkish conflict rules, the Bodrum apartment, as immovable property situated in Turkey, is governed by Turkish law, and the reserved portions of the Civil Code protect the deceased’s children in respect of that apartment. Even if the French will leaves the apartment entirely to a surviving partner, the children retain their Turkish reserved minimum in the immovable and may bring a reduction claim. The French bank account, by contrast, is a movable asset and follows the connecting factors of Law No. 5718.

The estate is thus resolved under two legal systems, and any adviser who treats the French will as controlling the Turkish apartment will reach the wrong result.

Case study B: non‑EU domiciliary who chose foreign law

A non‑EU national, domiciled abroad, executes a will expressly choosing the law of their home country to govern their entire estate, including a commercial property they own in Istanbul. When the estate reaches the Turkish courts, the choice of foreign law does not displace Turkish law over the Istanbul property: immovables in Turkey remain subject to Turkish succession rules and to saklı pay. The chosen foreign law may still be relevant to movable assets and to questions of construction, but the mandatory Turkish rules operate as an outer limit. This illustrates the practical ceiling on party autonomy in the applicable law inheritance turkey framework, a foreign choice cannot convert Turkish immovables into freely disposable property.

Wills and formalities: recognition of foreign wills in Turkey

A foreign will can be relevant in Turkey, but it must clear two distinct hurdles: formal validity and substantive effect. Formal validity concerns whether the will was properly made under a law recognised for that purpose, for example the law of the place of execution or the deceased’s national law. Substantive effect concerns whether the will’s dispositions can be given effect in Turkey, which is where reserved portions and the immovables rule re‑enter the picture. A will that is perfectly valid abroad may still be unable to override Turkish reserved shares in respect of Turkish real estate.

To be usable before a Turkish notary, court or land registry, a foreign will and its supporting documents generally require legalisation and translation. Documents from states party to the Apostille Convention are authenticated by apostille; documents from non‑party states typically require consular legalisation. Sworn Turkish translations are almost always necessary. Turkish courts will consider a foreign will where these formalities are met, but they will not enforce dispositions that conflict with Turkish mandatory rules over Turkish immovables.

Practical checklist for foreign wills

• Obtain a certified copy of the will and any foreign probate grant or court order.
• Secure an apostille (Apostille Convention states) or consular legalisation (non‑party states).
• Arrange sworn Turkish translations of the will and all supporting documents.
• Verify that the will’s execution satisfies a recognised standard of formal validity.
• Assess in advance how Turkish reserved portions will affect the disposition of Turkish immovables.

Common pitfalls: signatures, witnesses and language

Recurring problems include wills that fail local witnessing or signature requirements, translations that are not sworn or that mistranslate technical terms, and testators who assume a foreign will can freely dispose of Turkish real estate. Another frequent error is delay in legalising documents, which stalls the entire probate process. Addressing these formalities early, before any application is filed in Turkey, prevents costly re‑submissions and keeps the applicable law inheritance turkey process moving.

Procedure for foreign heirs and executors: certificates of inheritance, proof of law and property registration

For foreign heirs and executors, the practical machinery of a Turkish succession revolves around the Certificate of Inheritance (veraset ilamı / mirasçılık belgesi), the recognition of foreign documents, and registration of assets. The following sequence sets out the typical path for a non‑resident heir handling a cross‑border succession turkey matter.

1. Gather proof of death. Obtain the death certificate, legalised (apostille or consular) and translated into Turkish.
2. Assemble heirship evidence. Collect documents establishing the family relationship and the identity of the heirs, birth and marriage certificates, and any foreign probate grant, all legalised and translated.
3. Determine the applicable law. Classify each asset (movable/immovable) and identify the governing law under Law No. 5718, noting that Turkish immovables fall under Turkish law.
4. Apply for the Certificate of Inheritance. File the application with a Turkish notary or, where the matter involves a foreign element that requires it, with the competent Turkish court.
5. Prove foreign law where relevant. Where foreign law governs part of the estate, provide evidence of that law’s content to the Turkish authority.
6. Deal with tax filings. Complete the required inheritance and transfer tax declarations before registering property.
7. Register the assets. Update the land registry (tapu) for immovables and complete transfers of bank and other movable assets.

How to obtain a Turkish Certificate of Inheritance when foreign law applies

The Certificate of Inheritance is the document that formally identifies the heirs and their shares; without it, transferring Turkish assets is generally impossible. Notaries can issue certificates in straightforward cases, but where the estate contains a significant foreign element, a foreign will, foreign heirs whose status must be proven under foreign law, or a dispute, the matter is more likely to require the competent Turkish court (the civil court of peace, sulh hukuk mahkemesi). When foreign law governs part of the succession, the applicant must present translated and legalised evidence of the foreign relationships and, where necessary, of the content of the foreign law.

Because the choice between notary and court depends on the facts, this step benefits from local legal guidance early.

Registering inherited real estate at the land registry (tapu) for foreign heirs

Registration at the tapu (land registry) is the final and decisive step for immovable property. Turkish law governs the transfer of Turkish real estate, so the registry will require the Certificate of Inheritance, proof that inheritance tax obligations have been addressed, and legalised, translated identity and heirship documents. The registry gives legal effect to the transfer; until registration is complete, the heirs’ title is not perfected. Foreign heirs should anticipate that the reserved‑portion position must be resolved before or alongside registration, since a reduction claim by a protected heir can affect who is ultimately entitled to be registered.

Tax and costs: inheritance tax, fees and likely timelines

Cross‑border estates in Turkey attract inheritance and transfer taxation, notary and registry fees, and professional costs. Inheritance tax obligations must generally be dealt with before registration of inherited property can be completed, so tax planning is not a postscript but a gating step in the procedure. Inheritance and gift tax in Turkey is levied under the Inheritance and Gift Tax Law (Law No. 7338) at progressive rates on the taxable value, with exemptions and rates set and periodically revalued by the tax authorities. Because rates, thresholds and payment arrangements are set by Turkish tax legislation and can change, heirs should confirm the current position with official Turkish tax guidance before filing.

Where to file tax returns

Inheritance and transfer tax declarations are filed with the Turkish tax authorities (the Revenue Administration, Gelir İdaresi Başkanlığı), and evidence of compliance is required for land‑registry transactions. Foreign heirs frequently need Turkish tax identification numbers to complete filings and registrations, and the declarations must reflect the assets governed by Turkish law. Given the interaction between tax filing and registration, sequencing these steps correctly avoids delay.

Lawyer fees and notary costs

Professional costs vary with the complexity of the estate, the number of jurisdictions involved, and whether the matter is contested. Uncontested successions with clear documentation move considerably faster and cost less than disputes involving reserved‑portion claims or challenges to a foreign will. Lawyers’ fees are subject to the minimum fee tariff issued annually by the Union of Turkish Bar Associations, above which fees are agreed by contract. As a general expectation, a straightforward, uncontested cross‑border transfer may be resolved within several months once documents are legalised, while contested reserved‑portion litigation can extend well beyond a year.

Practical checklist and recommended next steps for foreign heirs

Foreign heirs facing an applicable law inheritance turkey question should take a structured approach from the outset:

• Act early on documents. Obtain the death certificate, heirship documents and any foreign will, and begin apostille/legalisation and sworn translation immediately.
• Map the assets. List movable and immovable assets and identify which law governs each under Law No. 5718.
• Assess reserved portions. Determine whether any protected heirs have saklı pay rights over Turkish immovables.
• Contact the right people. Engage a Turkish‑qualified inheritance lawyer and, where needed, the relevant consulate for document authentication.
• Watch the red flags. A foreign will purporting to dispose of Turkish real estate, disinherited close relatives, and un‑legalised documents are the most common sources of dispute and delay.

Comparison table: when Turkish law applies vs when foreign law applies

The table below summarises, at a glance, how the key issues divide between Turkish and foreign law and what the practical effect is for a cross‑border estate. It is a working summary only; the precise outcome always depends on the facts and on the current text of Law No. 5718 and Law No. 4721.

Conclusion and key takeaways

The applicable law inheritance turkey question rarely has a one‑word answer, because Turkey’s conflict rules apply different laws to different categories of property. For anyone advising on or inheriting a Turkish estate, the essential points are these:

• Succession is governed in principle by the deceased’s national law, but Turkish immovable property is always governed by Turkish law (Law No. 5718).
• Turkey’s reserved portions (saklı pay) under the Civil Code (Law No. 4721) are mandatory public‑policy rules that can override a foreign will in respect of Turkish assets.
• Foreign wills can be recognised, but only after apostille/legalisation, sworn translation and testing against Turkish mandatory rules.
• A Turkish Certificate of Inheritance and land‑registry (tapu) registration are indispensable procedural steps, and inheritance tax compliance gates the transfer.
• Early document preparation and precise asset mapping are the most reliable ways to avoid delay and dispute in a cross‑border succession turkey matter.

Because outcomes turn on the exact family constellation, the classification of each asset and the current statutory text, foreign heirs and executors should obtain tailored advice from a Turkish‑qualified inheritance lawyer before relying on any general rule set out here.

Sources

1. Mevzuat, Official Turkish Legislation Portal (Law No. 4721 Turkish Civil Code; Law No. 5718 Act on Private International and Procedural Law; Law No. 7338 Inheritance and Gift Tax Law)
2. Revenue Administration (Gelir İdaresi Başkanlığı)
3. Republic of Türkiye, Ministry of Justice (Adalet Bakanlığı)
4. Court of Cassation (Yargıtay)
5. General Directorate of Land Registry and Cadastre (Tapu ve Kadastro Genel Müdürlüğü)
6. Union of Turkish Bar Associations (Türkiye Barolar Birliği)
7. HCCH, Hague Conference on Private International Law