Capital gains tax on property sales in Turkey

Selling a property in Turkey may have tax consequences, particularly if you sell it within five years of acquiring it. For foreign property owners, understanding the Turkish capital gains tax rules before completing a sale can help avoid unexpected liabilities and make it easier to estimate the net proceeds.

The tax treatment depends on how the property was acquired, when it was acquired, the gain calculated under Turkish tax rules and the seller’s individual circumstances.

At E&G International Law Firm, we assist international clients with Turkish real estate transactions and related legal matters, including title deed transfers and cross-border property sales.

Is Capital Gains Tax Payable When Selling Property in Turkey?

For individuals, a gain arising from the sale of certain real estate acquired for consideration may be subject to Turkish income tax if the property is sold within five years of its acquisition.

The five-year period is calculated by calendar days. It is important to establish the legally relevant acquisition date rather than relying only on the date a purchase agreement was signed.

If the property is sold after the five-year period has elapsed, the gain will generally fall outside the individual capital gains tax rules applicable to this type of property disposal. However, different rules may apply where the transaction forms part of a commercial activity or the property belongs to a business.

The specific circumstances should be reviewed before assuming that a sale is tax-free.

How Does the Five-Year Rule Work?

The five-year rule generally applies to real estate acquired for consideration, such as a residential apartment, house or plot of land.

For example, if an individual purchases an apartment in Turkey and sells it before five years have elapsed, the gain may be taxable. If the same individual sells the property after the five-year period, the gain will generally not be taxable under these particular capital gains provisions.

The acquisition date is normally the date of registration in the land registry. In certain circumstances, where the property was actually delivered for use before registration, the earlier date may be relevant if the applicable conditions are met and the date can be substantiated.

Special attention is required for properties acquired through construction arrangements, including certain transactions involving land-for-construction agreements.

What If You Inherited the Property?

Property inherited from a deceased person is generally treated differently from property purchased for consideration.

Under Turkish income tax rules, gains from the disposal of property acquired without consideration, including through inheritance, are generally outside the capital gains tax provisions that apply to property sold within five years.

This distinction can be particularly important for foreign heirs who inherit real estate in Turkey and later decide to sell it.

However, the fact that capital gains tax may not apply does not mean that every tax or administrative obligation is eliminated. Inheritance-related taxes, land registry procedures and other requirements should be considered separately where applicable.

How Is the Taxable Gain Calculated?

Where a property sale is taxable, the amount subject to tax is not necessarily the difference between the original purchase price and the sale price.

The calculation generally takes into account:

• The sale proceeds.
• The property’s acquisition cost, adjusted where the statutory indexation conditions are met.
• Eligible expenses borne by the seller in connection with the sale.
• Relevant taxes and fees paid by the seller.
• The annual exemption applicable to the relevant tax year.

Under the Turkish rules, acquisition cost indexation may be available where the increase in the Domestic Producer Price Index (Yİ-ÜFE) meets the statutory threshold, generally at least 10% under the applicable calculation.

The resulting taxable gain must be calculated using the rules applicable to the relevant tax year. The amount of the annual exemption also changes over time.

For this reason, a reliable calculation should be based on the acquisiti

on date, acquisition price, sale date, sale price and supporting expense documents.

Do Foreign Property Owners Have to Pay Turkish Tax?

Foreign nationality alone does not determine whether Turkish tax is payable.

The result may depend on the type of income, the circumstances of the sale, the seller’s tax status and any applicable provisions of a double taxation agreement.

A foreign owner should not assume that living outside Turkey automatically removes Turkish tax obligations relating to Turkish real estate.

It may also be necessary to consider tax reporting obligations in the seller’s country of residence. The treatment of the same transaction abroad will depend on that country’s domestic law and any relevant tax treaty.

Where the seller is a foreign tax resident, both Turkish tax rules and the potential treatment in the country of residence should be considered.

When Must Capital Gains Tax Be Declared and Paid?

Where a taxable gain must be declared, the applicable annual income tax return and payment deadlines should be checked for the relevant tax year.

The calculation and reporting requirements may differ depending on the nature of the income and the seller’s circumstances.

Sellers should retain documents supporting the transaction, including the title deed records, purchase and sale documentation, evidence of acquisition cost, eligible expenses and relevant tax or fee payments.

Keeping complete records can make the tax calculation and any subsequent review considerably easier.

For official guidance, consult the Turkish Revenue Administration (Gelir İdaresi Başkanlığı): https://gib.gov.tr/

What Should You Check Before Selling Your Property?

Before completing a sale, foreign property owners should consider the following steps:

1. Confirm the property’s legally relevant acquisition date.
2. Establish whether the property was purchased, inherited or acquired through another arrangement.
3. Calculate the potential gain under the applicable Turkish rules.
4. Check whether acquisition cost indexation and an annual exemption may apply.
5. Gather supporting documents for the acquisition price and eligible expenses.
6. Confirm any tax declaration and payment obligations.
7. Consider whether the sale also creates reporting obligations in the seller’s country of residence.

A review before completion can help the owner understand the potential tax exposure and plan the sale more effectively.

Legal Assistance for Foreign Property Owners

Selling property in Turkey can involve more than signing the title deed transfer documents. Tax consequences, ownership records, powers of attorney and international payment arrangements may all require attention.

E&G International Law Firm assists foreign individuals and international clients with Turkish property transactions, title deed procedures and related legal matters.

If you are considering selling a property in Turkey, we can help review the legal aspects of the transaction and identify issues that may need to be addressed before completion.

Contact E&G International Law Firm to discuss your Turkish property sale and the legal procedures relevant to your circumstances.

This article provides general information and does not constitute legal or tax advice. Tax treatment depends on the facts of each case and the legislation applicable to the relevant tax year. Individual advice should be obtained before relying on a particular tax outcome.

For foreign property owners, the key is to make sure that the sale is legally valid, that the representative has the correct authority and that the payment arrangements are secure.

At E&G International Law Firm, we assist international clients with Turkish real estate transactions, title deed procedures and legal matters involving property owners who live outside Turkey.

Can You Sell Property in Turkey Without Travelling There?

In many cases, yes. A property owner can generally appoint an authorised representative to complete the sale on their behalf, provided that the power of attorney meets the applicable Turkish requirements and expressly covers the intended transaction.

The ownership transfer must be completed through the relevant Turkish Land Registry Directorate (Tapu Müdürlüğü). A private agreement or a contract signed with a real estate agent does not, by itself, transfer ownership of the property.

Before proceeding, the owner should confirm the current title deed records, identify any restrictions affecting the property and agree on the essential terms of the sale.

1. Arrange a Valid Power of Attorney

A properly prepared power of attorney is one of the most important parts of a remote property sale.

Depending on where you live, there may be different ways to issue a power of attorney for use in Turkey. These may include executing the document before a Turkish consulate abroad or before a competent foreign notary, subject to the applicable authentication and translation requirements.

The exact formalities depend on the country where the document is issued and the requirements applicable to the transaction.

The power of attorney should expressly authorise the representative to carry out the necessary property sale procedures. Depending on the agreed arrangement, this may include signing the official transfer documents, submitting applications, paying relevant fees and completing other steps required by the Land Registry Directorate.

The scope of authority should be considered carefully. If the representative is also expected to receive the sale proceeds, that authority should be addressed expressly rather than assumed.

Before signing, it is advisable to have the document reviewed by a Turkish lawyer familiar with land registry transactions. A document that is valid for general administrative purposes may not be sufficient for a particular property sale.

2. Check the Title Deed Before the Sale

Before marketing the property or agreeing to a completion date, the owner should obtain and review the relevant title deed information.

The review should establish:

• Whether the ownership records accurately reflect the seller’s legal rights.
• Whether any mortgage, attachment, seizure, easement or other registered restriction affects the property.
• Whether any outstanding obligations could delay the transfer.
• Whether a mortgage or other restriction must be discharged before completion or addressed through an agreed closing arrangement.

A registered restriction does not necessarily make a sale impossible, but its legal and practical consequences must be assessed before proceeding.

Where a mortgage exists, for example, the parties may need to coordinate the repayment of the secured debt and the release of the mortgage with the title deed transfer.

A review of the official records can help identify potential problems before they become obstacles to completion.

3. Agree on the Sale Price and Payment Arrangements

The sale price, payment method and timing should be agreed clearly before the transaction is completed.

Foreign owners should pay particular attention to the following:

• The agreed purchase price and currency.
• The identity of the person or entity making the payment.
• The bank account to which the sale proceeds will be transferred.
• Any mortgage repayment or other deduction from the proceeds.
• The timing of payment in relation to the title deed transfer.
• Any applicable banking, foreign exchange or reporting requirements.

The safest arrangements are those that clearly coordinate payment and transfer of ownership while preserving appropriate evidence of the transaction.

The parties should also verify which payment procedures are legally required on the intended completion date. Applicable rules and implementation dates may change, so these should be confirmed before the parties commit to a particular closing procedure.

4. Understand the Taxes and Costs of Selling Property in Turkey

The tax consequences of a property sale depend on several factors, including how the property was acquired, how long it has been owned, the seller’s tax status and the circumstances of the transaction.

Capital gains tax

For individuals, a gain from selling certain properties acquired for consideration may be subject to Turkish income tax if the property is sold within five years of acquisition. The calculation is subject to statutory rules, including applicable cost adjustments and exemptions.

Property acquired through inheritance or as a gift is generally treated differently under the Turkish capital gains rules.

The five-year rule should not be treated as a complete tax assessment. The acquisition date, acquisition method, taxable gain and applicable exemptions should be reviewed in the context of the individual transaction.

Official guidance is available from the Turkish Revenue Administration (Gelir İdaresi Başkanlığı): https://gib.gov.tr/

Title deed transfer fees and other expenses

A sale may involve title deed fees, land registry service charges, notary expenses, translation costs, banking expenses and professional fees.

The allocation of the title deed fee between the parties should be agreed in advance. The applicable fee base and any additional charges should be verified for the particular transaction.

Where the seller lives abroad, it is also important to consider whether a Turkish tax return or other tax formalities may be required after completion.

Obtaining tax advice before the transfer can help the seller understand the likely net proceeds and avoid unexpected obligations.

5. Can You Transfer the Sale Proceeds Abroad?

Foreign owners often wish to transfer the money received from a Turkish property sale to a bank account in their country of residence.

The available procedure may depend on the seller’s circumstances, the currency and source of the funds, the receiving bank’s requirements and any applicable Turkish banking or reporting rules.

The seller should keep the sale agreement, title deed transfer records, bank receipts and other documents evidencing the source of the funds.

It is sensible to confirm the proposed transfer route with the relevant bank before completion, particularly where a substantial amount will be transferred internationally.

6. What If You Have Inherited the Property?

If you inherited the property, additional legal and administrative steps may be necessary before it can be sold.

For example, the inheritance may need to be registered in the land registry, the heirs’ ownership shares may need to be established, and documents issued abroad may require formal recognition or translation for use in Turkey.

Where several heirs own the property jointly, their respective rights and the authority to proceed with the sale must be examined. The position may differ depending on whether all co-owners agree to sell and whether the inheritance registration has been completed.

A lawyer can review the inheritance documentation and determine what must be completed before the sale can proceed.

7. What Should You Do Before Selling Remotely?

Before proceeding with a remote property sale, consider the following checklist:

1. Obtain and review the current title deed records.
2. Confirm whether any mortgage, attachment or restriction affects the property.
3. Agree on the sale price and payment arrangements.
4. Prepare a power of attorney that covers the intended transaction and complies with Turkish requirements.
5. Check the applicable title deed fees, taxes and other expenses.
6. Confirm any banking and international transfer requirements.
7. Keep copies of the final transfer documents and payment records.

The appropriate steps will depend on the property’s legal status, the seller’s location and the details of the transaction.

How E&G International Law Firm Can Assist

Selling property in Turkey while living abroad can be straightforward when the documentation, payment arrangements and title deed procedures are properly coordinated.

E&G International Law Firm assists foreign individuals and international clients with Turkish real estate matters, including title deed transfers, powers of attorney, property due diligence and the legal procedures required for cross-border transactions.

We can review your documents, identify potential obstacles and advise on the steps needed to complete the sale.

If you own property in Turkey and are considering selling it from abroad, contact E&G International Law Firm to discuss your circumstances and the legal assistance you may need.

This article provides general information and does not constitute legal or tax advice. The requirements applicable to a particular transaction should be verified under the law and administrative procedures in force at the relevant time.

Debt recovery in Turkey for foreign companies

When a Turkish company fails to pay an invoice, fulfil a contractual payment obligation or repay a commercial debt, foreign creditors may face practical and legal challenges in recovering the money owed to them.

The creditor may be based in the United Kingdom, the United States, the Netherlands, Germany or another country, while the debtor, its assets and its business operations are located in Turkey.

Foreign companies can pursue debt recovery in Turkey through the available enforcement and judicial procedures. The most appropriate strategy depends on the evidence supporting the claim, the debtor’s response, the availability of assets and whether court proceedings have already taken place.

This guide explains the main options available to foreign companies seeking to recover commercial debts from Turkish debtors.

1. Can a Foreign Company Recover a Debt from a Turkish Company?

Yes. A foreign company can generally pursue a debt claim against a Turkish debtor, subject to the applicable procedural and substantive legal requirements.

The creditor does not necessarily need to establish a Turkish company or maintain a physical office in Turkey simply to pursue a debt claim.

Depending on the circumstances, a foreign creditor may seek recovery of:

• Unpaid invoices for goods or services.
• Outstanding payments under commercial contracts.
• Unpaid purchase prices.
• Debts arising from international trade.
• Loans and other contractual payment obligations.
• Amounts due under settlement agreements.
• Debts supported by negotiable instruments, such as cheques or promissory notes.

The first step is to assess the legal basis of the claim and determine the appropriate recovery procedure.

2. What Documents Are Needed to Recover a Commercial Debt?

Before commencing proceedings, a foreign creditor should assemble the available evidence supporting the claim.

Relevant documents may include:

• Commercial contracts and purchase orders.
• Invoices and account statements.
• Delivery notes and transport documents.
• Correspondence between the parties.
• Written acknowledgements of the debt.
• Payment records and bank statements.
• Settlement agreements.
• Cheques, promissory notes or other negotiable instruments, where applicable.

The evidence should establish the legal basis of the debt, the amount claimed and whether payment has become due.

Where the creditor and debtor have disputed the quality, quantity or delivery of goods, or whether contractual obligations were fulfilled, these issues should be examined before selecting a recovery strategy.

Documents issued abroad may also require appropriate translation, certification or other formalities if they are to be submitted to Turkish authorities or courts.

3. Can a Foreign Company Start Enforcement Proceedings Without a Court Judgment?

In certain circumstances, yes.

Turkish enforcement law provides procedures under which a creditor may initiate enforcement proceedings without first obtaining a court judgment.

For example, an ordinary enforcement proceeding for the collection of a monetary debt may be available where the creditor has a contractual claim or unpaid invoices. The exact procedure depends on the nature of the claim and any applicable special rules.

Broadly, the process may involve:

1. Filing an enforcement request with the competent Enforcement Office.
2. Service of a payment order on the debtor.
3. Allowing the debtor the applicable statutory period to pay or object.
4. Determining the appropriate next step if the debtor objects or fails to pay.
5. Pursuing enforcement against assets where the legal requirements are satisfied.

A creditor should not assume that an invoice automatically guarantees successful recovery. The debtor may dispute the claim, and the creditor may need to take further legal action.

Where the claim is based on a negotiable instrument, such as a qualifying cheque or promissory note, a different enforcement procedure may be available.

4. What Happens If the Turkish Debtor Objects to the Debt?

A debtor may object to an enforcement proceeding, potentially preventing the ordinary enforcement process from continuing until the objection is addressed through the applicable legal procedure.

The appropriate response depends on the type of enforcement proceeding, the grounds of the objection and the supporting evidence.

Depending on the circumstances, the creditor may need to consider proceedings for the removal or annulment of the objection, or another appropriate legal action.

The creditor should assess:

• Whether the debtor disputes the existence of the debt.
• Whether the amount claimed is contested.
• Whether the debtor alleges defective goods or incomplete performance.
• Whether the debtor relies on set-off, counterclaims or prior payments.
• Whether the contract contains relevant dispute-resolution provisions.
• Whether mandatory mediation applies before court proceedings.

The evidence and the legal grounds for the claim should be reviewed before choosing the next step.

5. Is Mediation Required Before Filing a Commercial Debt Claim in Turkey?

Mandatory mediation applies to certain commercial disputes involving monetary claims under Turkish law.

Where a dispute falls within the scope of mandatory commercial mediation, the parties generally need to complete the required mediation process before the relevant court action can be filed.

This requirement may be relevant when a foreign company seeks to recover an unpaid commercial invoice or another monetary claim from a Turkish business.

However, mediation requirements should not be confused with the separate rules governing the commencement of enforcement proceedings.

The applicable procedural route should be determined according to the nature of the claim and the relief being sought.

6. Can a Foreign Creditor Freeze the Turkish Debtor’s Assets?

In appropriate cases, a creditor may seek a precautionary attachment (ihtiyati haciz) to protect its ability to recover a monetary claim.

This is a legal measure intended to secure a claim where the statutory requirements are satisfied. It is not an automatic consequence of an unpaid invoice.

The availability of precautionary attachment depends on factors such as the nature of the claim, the supporting evidence and the applicable legal conditions. The court may require security from the creditor.

Depending on the circumstances, the measure may help preserve the effectiveness of later enforcement proceedings.

A creditor considering this option should obtain legal advice promptly, particularly where there are indications that the debtor may dispose of assets or become unable to pay its debts.

7. What If the Turkish Company Has No Money or Assets?

Debt recovery can become more difficult when the debtor lacks sufficient assets or is experiencing financial distress.

Before incurring substantial litigation or enforcement costs, the creditor should consider whether there are identifiable assets against which enforcement may be pursued.

Depending on the case, this may involve examining available information about the debtor’s business, property, receivables and financial position through lawful means and appropriate legal procedures.

If the debtor is insolvent or subject to bankruptcy or restructuring proceedings, the creditor may need to assess the available options under Turkish insolvency law.

These may include filing or registering a claim in the relevant insolvency process, subject to the applicable requirements and deadlines.

A favourable court judgment or enforcement order does not, by itself, guarantee that the creditor will receive payment if the debtor has insufficient assets.

8. Can a Foreign Company Enforce a Court Judgment in Turkey?

Yes, a foreign company may be able to enforce a foreign court judgment in Turkey, but the judgment generally cannot be treated as automatically enforceable merely because it was issued abroad.

Depending on the applicable international treaty, statutory rules and the nature of the judgment, the creditor may need to obtain recognition and/or enforcement (tanıma ve tenfiz) from a competent Turkish court.

The legal assessment may involve:

• Whether the judgment is final and enforceable under the applicable rules.
• Whether the relevant jurisdictional requirements are satisfied.
• Whether the necessary service and procedural requirements have been met.
• Whether an applicable international treaty affects the procedure.
• Whether the judgment satisfies the relevant recognition and enforcement conditions under Turkish law.

Once the necessary enforcement requirements have been satisfied, the creditor may pursue the available Turkish enforcement procedures.

A foreign creditor should have the judgment and supporting documents reviewed before deciding whether to pursue enforcement directly in Turkey or first obtain a judgment in the appropriate jurisdiction.

9. What If the Contract Is Governed by Foreign Law?

International commercial contracts may contain clauses specifying the governing law and the courts or arbitral tribunal responsible for resolving disputes.

These clauses should be reviewed before commencing proceedings.

A foreign governing-law clause does not necessarily mean that enforcement against assets located in Turkey can be completed without Turkish procedures.

Similarly, a jurisdiction clause or arbitration agreement may affect where the underlying dispute should be resolved, while the enforcement of a judgment or arbitral award in Turkey may raise separate legal questions.

The creditor should consider the contract, the dispute-resolution provisions, the evidence and the location of the debtor’s assets together.

10. How Long Does Debt Recovery in Turkey Take?

There is no single timeframe for commercial debt recovery in Turkey.

A claim that is undisputed and supported by adequate documentation may follow a different path from a contested claim requiring extensive litigation.

The duration may depend on:

• Whether the debtor objects to the enforcement proceeding.
• Whether mandatory mediation or court proceedings are required.
• The complexity of the commercial dispute.
• The availability and service of documents.
• Any appeal proceedings.
• The debtor’s financial position and identifiable assets.
• Whether a foreign judgment must first be recognised or enforced.

A realistic assessment should distinguish between establishing the legal claim and actually collecting the money.

11. Can a Foreign Creditor Handle the Process Without Travelling to Turkey?

In many cases, a foreign company can appoint a Turkish lawyer to manage the necessary legal procedures.

Depending on the matter, representation may cover demand letters, enforcement proceedings, court litigation, precautionary attachment applications, settlement negotiations and insolvency-related claims.

The required corporate documents, authorisations and Powers of Attorney should be prepared in accordance with the applicable Turkish procedural requirements.

The precise documentation will depend on the creditor’s country of incorporation, the identity of the authorised signatory and the procedure to be followed.

This can make it possible for a foreign creditor to pursue a claim in Turkey without having to manage every step personally.

12. What Should a Foreign Company Do Before Starting Debt Recovery?

Before initiating proceedings, a foreign creditor should consider the following steps:

1. Review the contract: Confirm the payment obligation, due date and dispute-resolution clauses.
2. Calculate the claim: Identify the outstanding principal and assess any contractual or statutory interest that may be recoverable.
3. Organise the evidence: Collect invoices, delivery documents, correspondence and payment records.
4. Assess the debtor: Consider available information concerning the debtor’s business and assets.
5. Select the appropriate procedure: Determine whether ordinary enforcement, a special enforcement procedure, court proceedings or another route is appropriate.
6. Check procedural requirements: Identify any applicable mediation, limitation period, security or documentation requirements.
7. Consider settlement: Evaluate whether a negotiated settlement would be commercially sensible, without unnecessarily compromising the claim.

Taking these steps early can help the creditor choose a proportionate strategy and avoid unnecessary procedural costs.

How E&G International Law Firm Can Help

E&G International Law Firm assists foreign companies and other international creditors with debt recovery and commercial disputes in Turkey.

Our services include:

• Legal assessment of unpaid commercial debts.
• Preparation and service of formal demand letters.
• Turkish enforcement proceedings.
• Representation in commercial debt litigation.
• Responses to debtor objections.
• Precautionary attachment applications, where appropriate.
• Recognition and enforcement of foreign court judgments.
• Settlement negotiations.
• Creditor representation in bankruptcy and insolvency proceedings.

Based in Izmir, our firm assists international clients with Turkish legal proceedings and commercial recovery matters throughout Turkey.

If your company is owed money by a Turkish business, we can review the available documents, assess the potential recovery routes and advise on the appropriate next steps.

Contact E&G International Law Firm to discuss your commercial debt recovery matter in Turkey with an English-speaking Turkish lawyer.

How to Check a Turkish Title Deed | E&G Law

Buying property in Turkey requires more than checking the appearance of a house or apartment and agreeing on a purchase price. Before completing a real estate transaction, foreign buyers should verify the property’s official registration, the seller’s ownership rights and any legal restrictions that may affect the purchase.

The Turkish title deed, commonly known as the Tapu, is a central part of this process. However, reviewing a copy of the title deed alone may not reveal every issue that could affect the transaction.

A proper legal review should examine the current Land Registry records and, where necessary, other official records relating to the property.

This guide explains how to check a Turkish title deed, which records and restrictions to investigate, and why independent legal due diligence is important before buying property in Turkey.

1. What Is a Turkish Title Deed (Tapu)?

A Tapu is an official Land Registry document relating to registered rights over real estate in Turkey.

Depending on the property and the registration, the document may contain information about the registered owner, the property’s location and registration details, the nature of the ownership and other relevant entries.

Foreign buyers should understand that a title deed document is not, by itself, a complete legal assessment of the property.

The current registry records, the legal status of the building and any relevant planning or construction documents may also need to be examined.

2. Check the Registered Owner

The first step is to verify that the person selling the property is legally entitled to do so.

The buyer should confirm:

• The identity of the registered owner.
• Whether the seller owns the entire property or only a share.
• Whether there are multiple registered owners.
• Whether the seller has the necessary authority to complete the transaction.
• Whether a representative is acting under a Power of Attorney.

If the property is jointly owned, the transaction may require additional checks concerning the rights and consent of the relevant owners.

Where a company owns the property, the authority of the person signing on behalf of the company should also be verified.

Do not rely solely on a title deed copy supplied by the seller. The relevant current Land Registry records should be checked through the appropriate official procedures.

3. Check the Property’s Registration Details

The property should be identified accurately before the purchase proceeds.

The review should include the relevant province, district, neighbourhood, cadastral information and other registration details necessary to identify the property.

For an apartment or other independent unit in a building, it is particularly important to confirm that the registered unit corresponds to the property being offered for sale.

Buyers should also understand the distinction between different types of registration, including condominium ownership (kat mülkiyeti) and condominium easement (kat irtifakı).

These registration types are not interchangeable, and their significance should be assessed in the context of the building, its construction status and the intended purchase.

4. Check for Mortgages, Liens and Other Encumbrances

One of the most important parts of title deed due diligence is checking whether the property is subject to registered rights or restrictions.

Depending on the circumstances, the relevant records may disclose:

• Mortgages (ipotek).
• Attachments or seizure-related entries (haciz).
• Easements and other rights in rem.
• Restrictions on disposal.
• Annotations (şerh).
• Declarations or other relevant registry entries (beyan).

The legal effect of each entry must be examined individually.

For example, a mortgage may affect the buyer’s ability to obtain the property free of the existing security interest. A restriction on disposal may affect whether or how the transfer can proceed.

The existence of an entry does not necessarily mean that the transaction is impossible. However, the buyer should understand its implications and determine what must be done before completion.

Where an encumbrance is to be removed as part of the transaction, the release arrangements should be coordinated with the payment and title deed transfer process.

5. Does the Title Deed Prove That the Building Is Legally Compliant?

Not necessarily.

A registered title deed is an important part of the ownership review, but it should not be treated as conclusive proof that every aspect of the building complies with planning and construction legislation.

Depending on the property, additional checks may be required concerning:

• The applicable zoning and planning status.
• Building permits.
• Approved architectural projects.
• The occupancy permit (Yapı Kullanma İzin Belgesi), where applicable.
• Extensions or alterations to the building.
• Differences between the approved project and the actual structure.

This is particularly important when buying a villa, a property with extensions, a newly constructed apartment or a property that has undergone renovation.

Where the physical condition of the property differs from the approved project, the buyer should understand the potential legal and financial consequences before proceeding.

6. What Is the Difference Between Kat Mülkiyeti and Kat İrtifakı?

Foreign buyers may encounter these two terms when reviewing an apartment’s title deed.

Kat mülkiyeti generally refers to condominium ownership of an independent unit in a completed building, established in accordance with the applicable legal requirements.

Kat irtifakı is a condominium easement associated with a property or independent unit to be constructed or completed under the relevant project and legal framework.

The distinction matters because the registration type may raise questions about the building’s completion, approved project and occupancy status.

However, the registration type alone does not establish whether a property is safe to purchase or whether the building complies with every applicable requirement.

The buyer should review the relevant registration, construction documents and occupancy status together.

7. Check the Zoning and Planning Status

A property may appear suitable for residential or commercial use while its legal planning status raises questions that are not apparent from a physical inspection.

Where relevant, buyers should investigate the applicable planning decisions and permitted use through the appropriate municipal or other competent authorities.

This is particularly important when purchasing:

• Undeveloped land.
• Agricultural land.
• A villa with extensions.
• Commercial premises.
• A property intended for redevelopment.
• A building in a protected or specially regulated area.

The buyer should not assume that land can be developed or that an existing building can be used for any desired purpose simply because a title deed exists.

8. How Can Foreign Buyers Verify a Title Deed?

Foreign buyers may face practical difficulties when the relevant records and procedures are in Turkish.

The Turkish Land Registry and Cadastre Directorate (Tapu ve Kadastro Genel Müdürlüğü) provides official information and services relating to Land Registry procedures. Certain transactions and applications can be initiated through the official Web Tapu system, subject to the applicable requirements.

The appropriate procedure for obtaining or reviewing records depends on the buyer’s legal status, the property and the information requested.

A buyer should ensure that the review relates to the correct property and sufficiently current records.

Official information can be found through the Turkish Land Registry and Cadastre Directorate.

9. Can a Foreign Buyer Check the Title Deed Without Travelling to Turkey?

In many cases, preliminary legal checks and parts of the transaction can be coordinated remotely.

A foreign buyer may appoint a Turkish lawyer through an appropriately prepared Power of Attorney to assist with obtaining relevant information, reviewing documents and coordinating the transaction.

However, the scope of the Power of Attorney and the requirements of the relevant authorities must be considered carefully.

A buyer should not assume that every registry document or transaction can be completed remotely without additional formalities.

10. What Should You Do If You Discover a Problem?

If the title deed review reveals a mortgage, attachment, restriction, ownership discrepancy or another potential problem, the transaction should be assessed before the buyer commits to completion.

Depending on the circumstances, the appropriate steps may include:

• Obtaining further registry documents.
• Clarifying the nature and legal effect of the entry.
• Requesting additional documentation from the seller.
• Agreeing on legally effective arrangements to remove an encumbrance.
• Reviewing the purchase agreement.
• Coordinating payment with the completion requirements.
• Obtaining advice concerning any planning, construction or ownership issues.

The appropriate response depends on the nature of the problem. Some issues can be resolved before completion, while others may make the transaction unsuitable or require more extensive legal analysis.

11. Why Should You Obtain Legal Advice Before Buying Property in Turkey?

A title deed review should form part of a broader legal due diligence process.

An independent Turkish property lawyer can examine the relevant registration records, identify potential legal risks and assess whether further investigations are needed.

This can be particularly important for foreign buyers purchasing property remotely, buying from a developer or dealing with a property that has undergone construction or ownership changes.

Legal due diligence should ideally take place before signing binding transaction documents or making substantial payments.

How E&G International Law Firm Can Help

E&G International Law Firm assists foreign individuals and investors with Turkish real estate transactions and property-related legal matters.

Our services include:

• Turkish title deed and ownership checks.
• Review of mortgages, attachments and other encumbrances.
• Property legal due diligence.
• Review of purchase agreements.
• Investigation of relevant planning and construction documentation.
• Assistance with title deed transfers.
• Power of Attorney arrangements for buyers living abroad.
• Advice concerning property disputes and developer-related issues.

Based in Izmir, E&G International Law Firm assists international clients with property matters in Izmir and throughout Turkey.

If you are considering purchasing an apartment, villa, house or other real estate in Turkey, we can help you review the relevant records and identify potential legal issues before you proceed.

Contact E&G International Law Firm to discuss a Turkish title deed review or property due diligence with an English-speaking Turkish lawyer.

If you have inherited a house, apartment or other real estate in Turkey, you may need to complete several legal and administrative procedures before the property can be registered in your name or sold.

For foreign heirs, the process may involve obtaining an inheritance certificate, determining the applicable succession law, preparing foreign documents, completing Turkish tax formalities and applying to the relevant Land Registry Office (Tapu Müdürlüğü).

Foreign heirs can inherit property in Turkey, subject to applicable legal restrictions. The procedure depends on the nationality of the deceased and the heirs, the nature of the property, the available inheritance documents and whether there is a will or a dispute between the heirs.

This guide explains how foreign nationals can transfer inherited property in Turkey and how the process can be handled when the heirs live abroad.

1. Step One: Establish Your Inheritance Rights

Before transferring inherited property, you must establish that you are legally entitled to inherit it.

The first step is to determine who the legal heirs are and what inheritance shares they are entitled to receive.

Where the deceased was a foreign national, the relevant Turkish private international law rules must be examined to determine which country’s law governs the succession.

Under Turkish private international law, succession is generally governed by the deceased’s national law, while Turkish law applies to immovable property located in Turkey. The applicable rules should be assessed in each case, particularly where the deceased owned assets in several countries or left a foreign will.

The documents required to establish inheritance rights may include a death certificate, birth or marriage certificates, a will and foreign probate or inheritance documents.

2. Step Two: Obtain a Certificate of Inheritance

A Certificate of Inheritance (Mirasçılık Belgesi or Veraset İlamı) is an important document in Turkish inheritance proceedings.

It identifies the heirs and their inheritance shares and is commonly required for property inheritance procedures.

For foreign estates, the appropriate document and procedure depend on the circumstances. A foreign probate document or inheritance certificate may not automatically be sufficient for a Turkish Land Registry transaction. It may be necessary to obtain a document from a Turkish court or have foreign inheritance documentation recognised or approved through the applicable procedure.

Before applying, it is advisable to review the existing documents and determine which authority is competent to issue or accept the required certificate.

3. Step Three: Prepare and Legalise Foreign Documents

If the deceased or the heirs lived abroad, some of the documents required for the inheritance procedure may have been issued by foreign authorities.

Depending on the country of issue and the applicable international arrangements, these documents may need to be apostilled or legalised and translated into Turkish by an authorised translator.

Common documents include:

• Death certificates.
• Passports or other identity documents.
• Birth and marriage certificates.
• Documents proving the relationship between the deceased and the heirs.
• Foreign probate documents or inheritance certificates.
• A will, where applicable.
• A Power of Attorney, if a representative will act in Turkey.

Document requirements can vary. It is therefore sensible to confirm the requirements before arranging translations, apostilles or consular legalisation.

4. Step Four: Check Whether the Foreign Heir Can Register the Property

Foreign nationals can inherit real estate in Turkey, but certain restrictions on foreign ownership may apply.

The relevant authorities may need to consider the heir’s nationality, the type and location of the property, and any restrictions applicable to the particular property or foreign national.

This is particularly important where the inheritance includes land, agricultural property or real estate in an area subject to special ownership restrictions.

The legal position should be checked before assuming that registration in the foreign heir’s name can be completed without further action.

5. Step Five: Complete Turkish Inheritance Tax Formalities

Inheritance of property in Turkey may give rise to Turkish inheritance and transfer tax obligations.

The heirs may need to submit an inheritance and transfer tax declaration and provide supporting documents to the relevant tax office.

The applicable tax treatment depends on the circumstances of the estate, the value of the inherited assets and the relevant Turkish tax rules.

Importantly, the registration of inherited property and the subsequent sale or transfer of that property are not necessarily subject to the same procedural requirements. In certain circumstances, inheritance registration can proceed before the inheritance tax has been fully paid, but the property generally cannot be sold or otherwise transferred until the applicable tax requirements have been satisfied or the necessary clearance has been obtained.

The tax position should therefore be reviewed before planning a sale.

6. Step Six: Apply to the Turkish Land Registry (Tapu Müdürlüğü)

Once the necessary inheritance documentation and other applicable requirements have been satisfied, an application can be made to the relevant Land Registry Office to register the inherited property.

Depending on the case, the documents may include:

• The Certificate of Inheritance or other accepted inheritance documentation.
• Passports or identity documents of the heirs.
• Relevant title deed information.
• Required tax documentation.
• Foreign documents with the necessary legalisation and Turkish translations.
• A Power of Attorney, where a representative acts on behalf of an heir.

The Land Registry will assess the documents and the applicable requirements before completing the registration.

Where several heirs inherit the same property, their respective rights must also be reflected in accordance with the applicable inheritance and property rules.

7. Can Foreign Heirs Complete the Procedure Without Travelling to Turkey?

In many cases, yes.

Foreign heirs living in the United Kingdom, the United States, Europe or elsewhere may be able to handle the Turkish property inheritance procedure through a properly prepared Power of Attorney.

A Turkish lawyer may assist with obtaining inheritance documentation, communicating with the relevant authorities, completing tax procedures and applying to the Land Registry.

The Power of Attorney must contain the necessary authority for the intended transactions. Additional formalities may apply where the document is signed abroad.

Whether the entire process can be completed remotely depends on the specific circumstances and the requirements of the relevant authorities.

8. What Happens When There Are Several Heirs?

If a property is inherited by several people, the heirs may acquire shared ownership rights.

Problems can arise when one heir wants to sell the property while another wishes to retain it, or when the heirs live in different countries and cannot coordinate the process easily.

The available options depend on the ownership structure, the inheritance shares and the circumstances of the estate.

Depending on the case, the heirs may agree to sell the property, arrange a transfer between heirs where legally permissible, or consider the appropriate legal proceedings if an agreement cannot be reached.

Obtaining advice before signing documents or making arrangements with other heirs can help avoid unnecessary disputes.

9. Can Foreign Heirs Sell the Inherited Property?

Yes, inherited property can generally be sold once the relevant legal and Land Registry requirements have been satisfied.

Before a sale, the heirs should confirm that their ownership rights have been properly established, that applicable foreign ownership restrictions have been addressed and that the relevant tax requirements have been met.

Where the heirs live abroad, a lawyer or other authorised representative may be able to handle the sale under a Power of Attorney containing the necessary powers.

The legal and tax consequences of the sale should be assessed separately where appropriate.

10. How Long Does the Property Transfer Take?

There is no single timeframe for every inheritance case.

A straightforward matter with complete documentation and no dispute may be processed more quickly than a case involving a foreign will, multiple jurisdictions, missing documents or disagreement between heirs.

The need to obtain a Certificate of Inheritance, legalise foreign documents or clarify the applicable law can also affect the timeframe.

A preliminary review of the estate and available documents helps identify the steps required and potential obstacles.

Frequently Asked Questions

Do I need to visit Turkey to inherit property?

Not necessarily. In many cases, the procedure can be handled through a properly prepared Power of Attorney, subject to the requirements of the relevant authorities.

Is a foreign probate document sufficient to transfer Turkish property?

Not automatically. The document must be assessed under the applicable Turkish legal and procedural requirements. Additional Turkish documentation or recognition procedures may be necessary.

Do I have to pay inheritance tax before registering the property?

The registration of inherited property may, in certain circumstances, proceed before inheritance tax is fully paid. However, applicable tax clearance requirements generally need to be satisfied before the property can subsequently be sold or transferred.

Can a foreign heir inherit land in Turkey?

Potentially, yes, but restrictions may apply depending on the nationality of the heir, the nature and location of the land and the relevant ownership rules.

What if the deceased left a will abroad?

The will should be reviewed to determine its validity and legal effect in relation to the Turkish property. The applicable succession law and any relevant compulsory inheritance rights must also be considered.

How E&G International Law Firm Can Help

E&G International Law Firm assists foreign individuals and families with inheritance and real estate matters in Turkey.

Our services include:

• Inheritance procedures for foreign nationals.
• Certificates of Inheritance and related documentation.
• Transfer of inherited property through the Turkish Land Registry.
• Foreign wills and probate documents.
• Powers of Attorney for heirs living abroad.
• Inheritance tax and related administrative procedures.
• Sale of inherited property.
• Disputes between heirs and related litigation.

Based in Izmir, we assist international clients with legal matters involving Turkish property and inheritance throughout Turkey.

If you have inherited a property in Turkey and need assistance registering it in your name, selling it or completing the necessary legal formalities, contact E&G International Law Firm to discuss your circumstances with an English-speaking Turkish lawyer.

Yes, foreigners can inherit property in Turkey, but inheritance of Turkish real estate by a foreign national may be subject to certain legal restrictions and procedural requirements.

The fact that the heir is not a Turkish citizen does not, by itself, prevent the heir from inheriting a house, apartment or other real estate in Turkey.

However, the nationality of the heir, the type and location of the property, the applicable inheritance rules and the deceased person’s circumstances may all need to be examined before the property can be registered in the heir’s name.

This guide explains what foreign heirs should know about inheriting property in Turkey.

Can a foreign citizen inherit a house in Turkey?

In principle, yes.

A foreign national may inherit residential property in Turkey from a deceased owner. The inheritance process is different from purchasing property because the heir acquires the property through succession rather than through an ordinary sale.

Nevertheless, Turkish law imposes certain restrictions on the acquisition and ownership of real estate by foreign nationals. These restrictions should be checked before the inheritance is registered.

For example, different rules may apply depending on:

• the nationality of the heir;
• the type of property;
• the location of the property;
• whether the property is land or a completed building;
• the total amount of real estate owned by the foreign heir; and
• any specific restrictions applicable to the foreign national.

Therefore, foreign heirs should not assume that every inherited property can automatically be registered without further legal review.

Does the heir need to be in Turkey?

No.

In many cases, a foreign heir living abroad can complete the necessary procedures without travelling to Turkey.

The heir may appoint a Turkish lawyer through a Power of Attorney (POA) to handle the inheritance and property procedures.

Depending on the authority granted, the lawyer may assist with:

• inheritance documentation;
• applications to Turkish authorities;
• tax procedures;
• Land Registry (Tapu) procedures;
• registration of the inherited property;
• obtaining official documents;
• sale of the inherited property; and
• other necessary administrative and legal procedures.

This can be particularly useful where the heirs live in the United Kingdom, United States, Canada, Europe or another country.

What is the procedure for inheriting property in Turkey?

Although each case is different, the process generally involves several stages.

1. Establishing the death of the property owner

The death of the owner must be officially documented.

Where the death occurred outside Turkey, the relevant foreign death certificate may need to be apostilled or legalised and translated into Turkish.

2. Establishing who the heirs are

The legal heirs must be identified.

This may involve obtaining a Turkish Certificate of Inheritance (Mirasçılık Belgesi) or using foreign inheritance/probate documents, depending on the circumstances and applicable law.

3. Determining the applicable inheritance law

Where the deceased was a foreign national, determining which country’s law applies to the succession may be necessary.

This can be particularly important where the deceased lived in one country, was a citizen of another country and owned property in Turkey.

4. Preparing foreign documents

Documents issued outside Turkey may need:

• apostille;
• consular legalisation where applicable;
• certified Turkish translation; and
• notarisation in Turkey.

The requirements depend on the country where the documents were issued and the nature of the document.

5. Completing Turkish tax formalities

Inheritance-related tax obligations may arise in Turkey.

The heirs may need to submit the relevant declarations and complete the applicable tax procedures before or in connection with the registration of the inherited property.

6. Registering the property with the Land Registry

Once the necessary requirements have been satisfied, the inherited property can be registered with the relevant Turkish Land Registry Office in accordance with the heirs’ rights.

What if the deceased was also a foreigner?

This is a common situation.

For example, a British citizen may own an apartment in Izmir and subsequently die while living in the United Kingdom.

The deceased may leave children or other heirs who also live outside Turkey.

In such a case, the inheritance may involve both Turkish procedures and foreign probate or succession proceedings.

The fact that the deceased and the heirs are all foreign nationals does not mean that the Turkish property can be dealt with entirely through the foreign probate process.

The Turkish property may still require separate procedures in Turkey.

What if there is a foreign will?

A foreign will may be relevant to the inheritance of property located in Turkey.

For example, a person may have prepared a will under the law of England and Wales, the United States or another jurisdiction and included their Turkish property within their estate planning.

The existence of such a will does not automatically mean that the property can be transferred in Turkey without further examination.

The validity, interpretation and legal effect of the will should be assessed under the applicable Turkish private international law rules and the relevant succession law.

The following questions may need to be considered:

• Where was the will made?
• Under which law was it made?
• Is it formally valid?
• Who are the heirs?
• Are there protected inheritance rights?
• Does the will specifically deal with the Turkish property?
• What documents are required to use the will in Turkey?

For this reason, foreign heirs should have the will reviewed before beginning the property transfer process.

Can foreign heirs sell inherited property in Turkey?

Yes, in principle.

Once the heirs’ rights have been established and the property has been properly registered or the necessary legal requirements for disposal have been satisfied, the inherited property may generally be sold.

Foreign heirs may choose to:

• keep the property;
• sell it;
• transfer their rights to another heir where legally possible; or
• otherwise deal with the property according to their inheritance rights.

If the heirs live abroad, the sale may in many circumstances be handled through a properly drafted Power of Attorney.

However, the POA should be prepared carefully, particularly where it gives authority to sell real estate.

What happens if there are several heirs?

Where a Turkish property is inherited by several people, the heirs may have shared rights in the property.

This can create practical issues when the heirs have different wishes.

For example:

One heir may want to sell the property while another wants to keep it.

Or:

The heirs may live in different countries and find it difficult to coordinate the transaction.

The appropriate solution depends on the ownership structure, the inheritance shares and the circumstances of the estate.

A lawyer can review the title records and inheritance documents and advise the heirs on the available options.

Can a foreign heir inherit land in Turkey?

The answer may depend on the nature, location and size of the land as well as the nationality of the heir.

Foreign ownership rules can be more restrictive for certain types of land than for ordinary residential property.

Therefore, where an inheritance involves:

• agricultural land;
• undeveloped land;
• large parcels;
• strategically restricted areas; or
• other property subject to special restrictions,

the position should be examined before the inheritance is registered.

What documents are normally required?

The exact documents depend on the circumstances, but a foreign inheritance case may require documents such as:

• death certificate;
• passport of the deceased;
• passport of the heir;
• birth certificates;
• marriage certificates;
• documents establishing family relationships;
• will, if applicable;
• inheritance certificate or relevant probate documentation;
• title deed information;
• tax documents; and
• Power of Attorney, where the heir is represented in Turkey.

Foreign documents may require apostille or legalisation and certified Turkish translation.

It is usually preferable to determine the exact document requirements before arranging apostilles and translations, because requirements can vary depending on the jurisdiction and the nature of the inheritance.

Are foreign heirs required to pay inheritance tax in Turkey?

Inheritance involving property in Turkey may give rise to Turkish tax obligations.

The tax treatment depends on the circumstances of the estate and the applicable Turkish tax legislation.

Factors such as the value of the inherited assets and the relationship between the deceased and the heir may be relevant.

Foreign heirs should therefore obtain advice regarding the applicable tax obligations before completing the transfer or sale of the property.

What if the property cannot be registered in the foreign heir’s name?

In some cases, restrictions applicable to foreign ownership may prevent a particular property from being registered in the foreign heir’s name.

This does not necessarily mean that the heir simply loses the economic value of the inheritance.

The appropriate legal solution depends on the circumstances and should be determined after reviewing the property, the heir’s nationality and the applicable ownership restrictions.

This is one of the reasons why foreign heirs should obtain legal advice before taking steps to dispose of inherited property.

Can the inheritance procedure be handled entirely from abroad?

In many straightforward cases, a significant part of the process can be handled without the heir travelling to Turkey.

A Turkish lawyer can coordinate the procedure through a Power of Attorney, including communication with relevant authorities and Land Registry offices.

However, whether the entire process can be completed remotely depends on the documents required and the specific circumstances of the estate.

How E&G International Law Firm Can Help

E&G International Law Firm assists foreign individuals and families with inheritance and Turkish property matters.

We can assist foreign heirs with:

• inheritance procedures in Turkey;
• Turkish Certificates of Inheritance;
• inherited houses and apartments;
• foreign wills and Turkish property;
• transfer of inherited property;
• Land Registry (Tapu) procedures;
• inheritance-related tax procedures;
• sale of inherited property;
• Powers of Attorney for heirs living abroad; and
• inheritance disputes and related litigation.

Based in Izmir, E&G International Law Firm assists international clients with legal matters throughout Turkey.

If you have inherited property in Turkey or expect to inherit Turkish real estate, we can review your circumstances and explain the legal steps required to protect and exercise your inheritance rights.

Contact E&G International Law Firm to discuss your inheritance and property matter in Turkey.

What happens to a house, apartment or other property in Turkey when the owner dies? This is a common concern for foreign nationals who own property in Turkey and for their family members and heirs.

The death of a foreign property owner does not automatically mean that the property is lost, transferred to the Turkish state or sold. In most cases, the deceased’s heirs can establish their inheritance rights and subsequently register or transfer the Turkish property in accordance with Turkish law and the applicable international rules.

However, the process can be more complicated when the deceased was a foreign citizen, particularly where the heirs live abroad, the deceased left a foreign will, or the estate includes property in more than one country.

This guide explains the main legal steps for foreign heirs dealing with property in Turkey.

1. What happens to Turkish property after the owner’s death?

When a property owner dies, the property becomes part of the deceased person’s estate.

If the deceased was a foreign national, determining who has inherited the property may require an examination of both Turkish law and the law applicable to the deceased’s succession.

The heirs generally need to establish their legal status before the Turkish land registry (Tapu) can register the inherited property in their names.

The procedure may involve:

• determining the heirs;
• obtaining an inheritance certificate;
• determining the applicable succession law;
• preparing and legalising foreign documents;
• completing inheritance and tax formalities in Turkey; and
• registering the inherited property with the relevant Land Registry Office.

The exact procedure depends on the nationality of the deceased, the location and nature of the assets, whether there is a will, and the circumstances of the estate.

2. Can foreigners inherit property in Turkey?

Yes. Foreign nationals can, in principle, inherit property located in Turkey.

However, inheritance does not mean that every foreign national can automatically own every type of Turkish property without restriction. Certain restrictions applicable to foreign ownership may also need to be considered.

For this reason, an inheritance involving Turkish real estate should be reviewed on a case-by-case basis.

This is particularly important where the deceased owned:

• residential property;
• land;
• commercial property;
• agricultural land; or
• more than one property in Turkey.

3. Do foreign heirs need to come to Turkey?

Not necessarily.

In many cases, heirs living abroad can handle the necessary procedures through a properly prepared Power of Attorney (POA) granted to a Turkish lawyer.

This can be particularly useful where the heirs live in the United Kingdom, United States, Europe or another country and do not wish to travel to Turkey simply to complete inheritance formalities.

A Turkish lawyer can, depending on the circumstances and the scope of the POA, assist with matters such as:

• obtaining or completing inheritance documentation;
• communicating with Turkish authorities;
• tax and administrative procedures;
• Land Registry procedures;
• registration of inherited property;
• sale of inherited property; and
• distribution or transfer of assets where legally appropriate.

The wording of the POA is important. A general power of attorney may not always provide sufficient authority for every transaction involving Turkish real estate.

4. What is a Turkish Certificate of Inheritance?

One of the key documents in a Turkish inheritance procedure is the Certificate of Inheritance (Mirasçılık Belgesi).

It is used to establish who the legal heirs are and their respective inheritance shares.

For estates involving foreign nationals, however, obtaining and using an inheritance certificate may require additional documentation and legal analysis.

Foreign civil-status documents, such as:

• death certificates;
• birth certificates;
• marriage certificates; and
• documents establishing family relationships

may need to be officially legalised, apostilled where applicable, and translated into Turkish.

The precise documentation depends on the country where the relevant document was issued.

5. What if the deceased left a will in another country?

A foreign will does not necessarily become irrelevant simply because the deceased owned property in Turkey.

For example, a deceased person may have made a will in the United Kingdom, United States or another country while also owning an apartment or house in Turkey.

The validity and effect of that will in relation to Turkish assets must be examined under the applicable conflict-of-laws rules.

Questions may include:

• Was the will validly executed?
• Which country’s law governs succession?
• Does the will affect Turkish real estate?
• Are there compulsory heirship or reserved portion rules that apply?
• What documents are required to prove the validity and contents of the will in Turkey?

A foreign will should therefore be reviewed before attempting to transfer or sell the Turkish property.

6. What if the heirs live in different countries?

This is another common situation.

For example, a British citizen may die owning a property in Izmir and leave three children living in the UK, the United States and Germany.

The inheritance procedure may then involve documents originating from several jurisdictions.

The practical process may include:

1. obtaining the death certificate;
2. establishing the family relationship between the deceased and the heirs;
3. determining the applicable succession law;
4. obtaining the necessary inheritance documentation;
5. legalising or apostilling foreign documents;
6. obtaining certified Turkish translations;
7. completing Turkish tax formalities;
8. registering the heirs’ rights with the Land Registry; and
9. deciding whether the property will be retained, transferred or sold.

A Turkish lawyer can coordinate these steps so that the heirs do not necessarily need to travel to Turkey.

7. Can inherited property in Turkey be sold?

Yes, inherited Turkish property can generally be sold once the heirs’ ownership rights have been properly established and the necessary Land Registry procedures have been completed.

The heirs may decide to:

• keep the property;
• transfer their shares;
• sell the property and divide the proceeds;
• transfer the property to one of the heirs; or
• otherwise deal with the property in accordance with the applicable inheritance rules.

If there are multiple heirs, their respective rights and consent requirements should be examined before a sale or transfer is arranged.

A Power of Attorney may also allow a Turkish lawyer or another authorised person to handle the sale on behalf of heirs living abroad, provided that the POA contains the necessary authority.

8. What taxes and expenses may arise?

An inheritance involving Turkish property can create tax and other administrative obligations in Turkey.

Depending on the circumstances, these may include inheritance and transfer tax, Land Registry charges, translation and notarisation costs and other administrative expenses.

The applicable tax treatment depends on factors such as:

• the value of the inherited assets;
• the relationship between the deceased and the heirs;
• the type and location of the property; and
• the applicable Turkish tax rules.

Foreign heirs should therefore obtain advice before transferring or selling inherited property.

9. What if the deceased owned property in several countries?

It is common for internationally mobile individuals to own assets in more than one country.

For example, a person may own:

• a house in Turkey;
• a bank account in the UK;
• investments in the United States; and
• other assets in Europe.

The succession of these assets may not be governed by exactly the same rules.

The Turkish part of the estate may therefore require separate procedures even where the heirs have already completed probate or inheritance proceedings in another country.

Completion of an inheritance procedure abroad does not necessarily mean that the Turkish property can simply be registered in the heirs’ names without further Turkish procedures.

10. What documents may be required?

The documents required will depend on the circumstances of the estate. Common documents may include:

• death certificate;
• passport or identity documents of the deceased;
• passports or identity documents of the heirs;
• birth certificates;
• marriage certificates;
• documents proving family relationships;
• will, if applicable;
• inheritance certificate or equivalent foreign probate documentation;
• Turkish tax number, where required;
• title deed information; and
• Power of Attorney, where the heirs are represented in Turkey.

Foreign documents may need to be apostilled or otherwise legalised and accompanied by certified Turkish translations.

Because requirements can vary depending on the country of origin, heirs should obtain advice before ordering or legalising documents unnecessarily.

11. What if there is a dispute between the heirs?

Inheritance matters can become more complicated where the heirs disagree.

Potential disputes may concern:

• the validity or interpretation of a will;
• inheritance shares;
• ownership of the property;
• the sale of the property;
• the distribution of sale proceeds;
• lifetime gifts made by the deceased;
• claims concerning reserved portions; or
• the management of jointly inherited property.

Where a dispute arises, Turkish inheritance and civil litigation procedures may become relevant.

The appropriate legal strategy depends on the nature of the dispute and the law applicable to the estate.

12. How long does the process take?

There is no single timeframe applicable to every inheritance involving Turkish property.

A relatively straightforward case may be completed without significant difficulty where:

• the heirs are clearly identified;
• there is no dispute;
• the required foreign documents are readily available;
• there is no complicated will; and
• the property records are clear.

Cases involving foreign wills, multiple heirs, several jurisdictions, disputed inheritance rights or missing documentation may take considerably longer.

For this reason, obtaining an initial review of the estate and the available documents can help identify potential problems at an early stage.

How E&G International Law Firm Can Help

E&G International Law Firm assists foreign individuals and families with inheritance and property matters in Turkey.

We can assist with matters including:

• inheritance procedures for foreign nationals;
• Turkish Certificates of Inheritance;
• inherited property in Turkey;
• foreign wills and Turkish assets;
• transfer of inherited property;
• Land Registry (Tapu) procedures;
• sale of inherited property;
• Powers of Attorney for heirs living abroad;
• inheritance-related tax and administrative procedures; and
• inheritance disputes and related litigation.

Our office is based in Izmir, and we assist international clients with legal matters concerning property and inheritance throughout Turkey.

If you or a family member has inherited property in Turkey, or if a foreign property owner has passed away leaving assets in Turkey, we recommend obtaining legal advice before attempting to transfer or sell the property.

Contact E&G International Law Firm to discuss your inheritance or Turkish property matter with an English-speaking Turkish lawyer.

Izmir has become one of the most attractive cities in Turkey for foreign investors seeking to establish a company and expand their business operations. With its strong commercial infrastructure and strategic location, Izmir offers significant opportunities for international businesses.

For foreign investors, company formation in Izmir is not only a procedural step but also a legal process that requires proper structuring and compliance with Turkish corporate law.

Corporate Law Framework in Turkey

Corporate law in Turkey is governed by the Turkish Commercial Code, which regulates the establishment and operation of companies.

Foreign investors can establish and own companies in Turkey without major restrictions. However, ensuring compliance with legal and regulatory requirements is essential.

Company Formation in Izmir

The most commonly preferred company types for foreign investors include:

Limited Liability Company (LLC)

• suitable for small and medium-sized businesses
• requires at least one shareholder
• provides limited liability protection

Joint Stock Company (JSC)

• suitable for larger investments
• allows share transfers
• offers more complex corporate structure

Key Steps in Company Formation

Establishing a company in Izmir generally involves:

• preparation of Articles of Association
• registration with the Trade Registry
• tax registration
• opening a corporate bank account
• completion of regulatory procedures

Proper legal structuring at the initial stage is essential for long-term business success.

Corporate Legal Services for Foreign Investors

Foreign investors often require legal assistance in:

• company formation and structuring
• shareholder agreements
• corporate governance
• compliance and regulatory matters
• commercial contract drafting

Working with an English-Speaking Corporate Lawyer in Izmir

For international clients, working with a lawyer who can provide legal services in English is essential.

Professional legal support in English includes:

• clear communication of legal procedures
• drafting and reviewing legal documents
• managing cross-border legal matters

Law firms in Izmir that regularly work with foreign clients are able to provide structured and efficient legal services aligned with international standards.

Conclusion

Company formation in Izmir offers strong opportunities for foreign investors. However, obtaining proper legal guidance is crucial to ensure compliance, minimize risks, and establish a solid legal foundation.

👉 Learn more:
https://eglegal.net/en/

When a person passes away leaving assets in Turkey, certain legal procedures must be completed before heirs can access or transfer those assets. This process is commonly referred to as probate in common law jurisdictions.

For foreign clients, probate in Turkey may involve additional legal and administrative steps, especially when assets such as real estate, bank accounts, or investments are involved.

What Is Probate in Turkey?

Although the Turkish legal system does not use the term “probate” in the same way as the United States or the United Kingdom, the concept is similar.

Probate in Turkey generally includes:

• identifying legal heirs
• obtaining a Certificate of Heirship
• determining inheritance shares
• transferring ownership of assets

These steps must be completed before heirs can legally claim inherited property.

Certificate of Heirship (Key Step)

The most important step in probate procedures in Turkey is obtaining a Certificate of Heirship.

This document:

• confirms who the legal heirs are
• determines inheritance shares
• is required for all inheritance transactions

It can be obtained through a Turkish court or notary, depending on the case.

Probate Process for Foreigners in Turkey

For foreign nationals, probate procedures in Turkey typically involve:

1. Obtaining official documents (death certificate, identity records)
2. Preparing translations and notarizations
3. Applying for a Certificate of Heirship
4. Filing inheritance tax declarations
5. Transferring assets such as property or bank accounts

Because of cross-border elements, the process may require coordination with foreign authorities.

Probate and Property in Izmir

Cities such as Izmir are popular among foreign property owners. When real estate is involved, probate procedures must also include:

• title deed (Tapu) transfer
• land registry procedures
• compliance checks

Foreign heirs often need assistance to complete these steps efficiently.

Common Challenges in Probate Cases

Foreign clients may face several challenges, including:

• incomplete or missing documents
• delays in legal procedures
• language barriers
• unfamiliarity with Turkish law

Proper legal guidance can help avoid these issues.

Why Work With a Probate Lawyer in Turkey?

Probate cases involving foreign clients can be complex and time-consuming.

A lawyer can assist with:

• managing court and administrative procedures
• preparing legal documents
• representing heirs before Turkish authorities
• ensuring compliance with legal requirements

English Speaking Probate Lawyer in Izmir

Foreign clients often require legal assistance in English when dealing with probate matters.

Our law firm assists international clients with probate procedures, estate matters, and property transfers in Izmir and across Turkey.

👉 If you are dealing with probate or inheritance matters in Turkey, you may find this guide helpful:
https://eglegal.net/en/inheritance-lawyer-izmir/

Izmir has become one of the most attractive cities in Turkey for foreigners seeking residence due to its lifestyle, climate, and investment opportunities. Many international clients choose Izmir not only for living but also for property investment.

Foreign nationals who wish to stay in Turkey for more than a short period are generally required to obtain a residence permit.

Types of Residence Permits in Turkey

Foreigners in Izmir may apply for different types of residence permits depending on their situation:

• Short-term residence permit
• Property-based residence permit
• Family residence permit
• Long-term residence permit

Among these, the short-term residence permit is the most common for foreign property buyers in Izmir.

Residence Permit Through Property Ownership

Foreign nationals who purchase property in Izmir may apply for a residence permit based on ownership.

This type of application typically requires:

• Title deed (Tapu)
• Valid passport
• Health insurance
• Proof of address

Owning property in Izmir can make the residence permit process more straightforward.

Application Process for Residence Permit in Izmir

The application process generally involves:

1. Online application through the immigration system
2. Appointment with the local immigration office
3. Submission of required documents
4. Evaluation by the authorities

The process may vary depending on the applicant’s nationality and circumstances.

Common Issues Faced by Foreign Applicants

Foreign applicants in Izmir may face certain challenges such as:

• Missing or incorrect documentation
• Application delays
• Legal misunderstandings
• Changes in regulations

Proper preparation is essential to avoid these issues.

Why Work With a Lawyer in Izmir?

Many foreign clients prefer to work with a lawyer when applying for a residence permit in Izmir.

A lawyer can assist with:

• Preparing application documents
• Managing the process
• Avoiding common mistakes
• Communicating with authorities

English Speaking Legal Assistance in Izmir

Foreign applicants often require assistance in English when dealing with residence permit procedures.

Our law firm provides legal support for international clients applying for residence permits in Izmir and across Turkey.

Contact for Residence Permit Assistance in Izmir

If you are planning to apply for a residence permit in Izmir, obtaining legal assistance can help ensure a smooth and efficient process.

👉 Learn more:
https://eglegal.net/en/