Cross-Border Inheritance in Turkey: Wills, Estate Planning, and Tax (2026 Guide)

Cross-border inheritance in Turkey forces you to deal with two legal systems at once: Turkish law governs real estate inside Turkey, while Chinese law shapes your assets at home and how heirs are recognised. If you have bought property, opened a company, or placed funds in Turkey while your family remains in China, know that Turkey reserves a mandatory "reserved portion" for children, a surviving spouse, and parents. A will drafted only along Chinese lines may not be carried out in full here. As of this writing (July 2026), this guide sets out the applicable law, the procedure, the estate tax, and advance planning, drawing on cases our Istanbul-based, Mandarin-speaking team has run.

Key Takeaways

• As of this writing, Turkey applies Turkish law to real estate located inside Turkey (the territorial rule), while movable assets and who qualifies as an heir are judged with reference to the deceased's national law, under Turkey's International Private and Procedural Law (Law No. 5718, known as MÖHUK).
• The Turkish Civil Code sets a "reserved portion" (saklı pay) for children, the surviving spouse, and parents that a will cannot simply strip away, so it must be built into any will you draft.
• To inherit property in Turkey you usually first obtain a certificate of inheritance (mirasçılık belgesi, or veraset ilamı from a court) at a Turkish notary (Noter) or a civil court, then register the transfer at the Land Registry (Tapu).
• Death, kinship, and marriage documents issued in China generally need Chinese notarisation plus an Apostille (China has applied the Convention since November 2023) before they are easy to use in Turkey, with exact requirements set by the receiving authority.
• Turkey's inheritance and gift tax (Veraset ve İntikal Vergisi) is charged on a progressive scale and can be paid in instalments, with rates and exemption adjusted annually by the Turkish tax authority, so treat any figure as accurate only for the filing year.

Which Country's Law Governs Cross-Border Inheritance in Turkey?

The governing law depends on the type of asset. Under Turkey's International Private and Procedural Law (Law No. 5718, known as MÖHUK), real estate inside Turkey is governed by Turkish law, with almost no exception, while movable assets (bank deposits, shares, vehicles) and who is entitled to inherit are assessed by reference to the deceased's national law. One estate can therefore be handled partly under Turkish law and partly under rules reaching back to China.

For a family based in China, this creates two practical problems. First, the succession rules of China's Civil Code and the Turkish Civil Code do not agree on the order of heirs, the spouse's share, or whether a mandatory reserved portion exists at all. Second, China does not recognise dual nationality, so if an heir or the deceased holds a Turkish passport without having renounced Chinese nationality, the two sides may recognise that status differently, which affects inheritance, social insurance, and property registration. For these overlapping issues we suggest mapping the asset list and applicable law item by item with a cross-border adviser, starting with our China-Turkey cross-border legal advisory.

What Is the "Reserved Portion" in Turkish Inheritance Law?

The "reserved portion" (saklı pay) is a minimum share the law protects for close relatives and shields from a will. Under the Turkish Civil Code, children, the surviving spouse, and (where there are no children) the parents are statutory heirs who hold a reserved portion. Even if the deceased left a will directing property to one person, other protected relatives can still claim the share the law keeps for them. This rule surprises many Chinese clients dealing with cross-border inheritance in Turkey.

This differs sharply from Chinese practice, where the Civil Code gives the testator broad freedom and reserves a necessary share only for "an heir who lacks both the ability to work and a source of income." Turkey instead protects fixed proportions by family status. A will drafted in China that leaves your whole Turkish estate to your spouse may therefore be partly adjusted once it touches a child's reserved portion, which is why a Turkish-law will drafted in advance beats leaving heirs to litigate.

What Steps Does Inheriting Property in Turkey Involve?

Inheriting property in Turkey follows one core sequence: prove who the heirs are, then register the transfer. The first step is usually obtaining a certificate of inheritance (mirasçılık belgesi, called veraset ilamı when a court issues it), which confirms who the heirs are and each share. Heirs can apply at a Turkish notary (Noter), or, where the case is complex or foreign documents are involved, at the civil court for the deceased's last residence or the location of the property.

Once the certificate is in hand, the heirs file an inheritance tax declaration, obtain proof of payment or exemption, then register the change of ownership at the Land Registry (Tapu Müdürlüğü), drawing on the death certificate, proof of the heirs' identity and kinship, and the land registry record. If the heir cannot travel to Turkey, a representative can usually act under a power of attorney from a Turkish notary or a Turkish consulate in China. Our Mandarin-speaking team in Istanbul often coordinates the hand-off between the notary, the tax office, and the Tapu.

How Are Chinese Documents Recognised in Turkey?

Documents from China used in a Turkish inheritance generally require notarisation plus an Apostille before they will be accepted. China joined the Hague Apostille Convention in November 2023, so a death certificate, kinship certificate, or marriage record, once notarised in China, can be given an Apostille by the designated authority and, with a qualified Turkish translation, used before Turkish authorities. This is usually faster than the old consular legalisation route, though acceptance still depends on the receiving authority.

Document names, translations, and validity periods do not line up perfectly between the two countries, so a notary or court may ask for more material. To cut down on repeat trips, we confirm the checklist first, then have you gather, notarise, and Apostille everything in China in one pass. Where cross-border property is involved, we pair that document check with our Turkey real estate service to verify title and registration at the same time.

How Is Cross-Border Inheritance in Turkey Taxed?

Turkey charges an "inheritance and gift tax" (Veraset ve İntikal Vergisi) on a progressive scale, usually payable in instalments. The rate bands and exemption threshold are updated each year by the Turkish tax authority (Gelir İdaresi Başkanlığı), and the rate on an inheritance is generally lower than on a gift. The figures as of this writing should be treated as accurate only for the filing year, and we check them with you first. Beyond the tax, the process can generate notary fees, court fees, translation and Apostille costs, and Tapu registration charges.

For Chinese families one point is easy to overlook: China currently levies no inheritance tax, but your assets at home are handled under Chinese law, and tax paid in Turkey is not automatically credited against them. Whether double taxation arises depends on your asset structure and the rules on both sides, so we suggest a cross-border tax and legal review before you act, not once an inheritance has already opened.

How to Plan Cross-Border Inheritance Between China and Turkey in Advance?

A separate will for your Turkish assets under Turkish law is the most direct step. The Turkish Civil Code recognises several will forms, including the "official will" (resmi vasiyetname) made before a notary, a handwritten and dated "holograph will," and, in exceptional situations, an oral will; of these, the official will usually carries the most reliable evidentiary weight. Sound advance planning gives your assets on each side an arrangement that holds up locally, rather than a last-minute patch.

A few further steps help on that foundation:

• Organise a clear inventory of your Turkish property, company shares, and bank accounts, so heirs are not left hunting.
• Build the reserved portion into your distribution plan up front to reduce conflict.
• If your plans involve a second status, a child's education (such as using a Turkish passport to sit the Joint Entrance Examination for Overseas Chinese Students), or a future US E-2 visa, keep in mind the knock-on effects of China not recognising dual nationality.

The earlier you arrange status, the more options you tend to keep, though this path requires careful compliance with the eligibility conditions on both sides.

Cross-border inheritance in Turkey spans legal, tax, and property matters at once, which suits a team familiar with the rules on both sides. If you would like help aligning your assets and documents across China and Turkey, contact us to book a free consultation in Mandarin or English.

Frequently Asked Questions

Is a will made in China valid in Turkey?

A will made in China cannot always be carried out in full in Turkey, particularly where Turkish real estate is involved. Turkey applies its own law to that real estate and imposes a mandatory reserved portion (saklı pay). The safer approach is a separate will for your Turkish assets that meets Turkish formal requirements.

How long does inheritance in Turkey usually take?

A straightforward matter may take several months from obtaining the certificate of inheritance to completing the Tapu transfer, while a complex or disputed case takes longer. The duration depends on whether all heirs are present, the completeness of documents, and any court involvement. As of writing, we cannot give a fixed timeline for any particular case.

Can an heir who is not in Turkey handle it remotely?

Yes, an heir who is not in Turkey can usually handle most of the process remotely through a power of attorney (issued at a Turkish notary or a Turkish consulate in China with a compliant translation). A representative can then apply for the certificate of inheritance, file the tax declaration, and complete the Tapu transfer. Some steps may still require the heir's personal confirmation.

What is the inheritance tax rate in Turkey?

Turkey's inheritance and gift tax (Veraset ve İntikal Vergisi) is charged on a progressive scale, with the rate on an inheritance generally lower than on a gift. The rate bands and exemption amounts are updated each year by the Turkish tax authority (Gelir İdaresi Başkanlığı), so any figures as of writing are for reference only. We check the current numbers with you before filing.

Does China not recognising dual nationality affect inheritance?

Yes, it can affect how status and assets are handled in a cross-border inheritance. If the deceased or an heir holds a Turkish passport without having renounced Chinese nationality, the authorities on each side may reach different conclusions about that status. We suggest clarifying nationality status in advance and consulting a cross-border legal adviser.

What happens when Turkish property is inherited by several heirs together?

The property first enters shared ownership in fractions, with each heir holding the share fixed by the certificate of inheritance. From there the heirs can agree that one buys out the others, sell jointly and split the proceeds, or keep it in common. Failing agreement, any heir can apply for division under Turkish law; a professional valuation is advisable for high-value assets.

Which Chinese documents do I need for a Turkish inheritance?

You typically need a death certificate, kinship certificate, marriage status certificate, and the heirs' identity documents from China. Most require Chinese notarisation plus a Hague Apostille and a Turkish translation. The exact list depends on the notary or court handling the case, so confirm it before assembling everything to avoid repeat filings over formatting issues.

Disclaimer: This article is for general informational purposes only and does not constitute legal, tax, immigration, or investment advice. Policies and figures change; please confirm the current details and your personal eligibility with a qualified advisor before acting.