What is the Turkish Mavi Kart (Blue Card)?

The Mavi Kart (Turkish: Blue Card) is an official document issued by Turkey to former Turkish citizens who renounced their Turkish citizenship with government permission — typically to acquire another nationality such as German citizenship. It documents the continuation of certain rights in Turkey under Article 28 of the Turkish Citizenship Law (Türk Vatandaşlığı Kanunu — TVK, Law No. 5901). Historically known as the Pembe Kart (Pink Card) or İzin Belgesi, the current Mavi Kart format was established with the 2009 reform of Turkish citizenship law.

What rights does the Mavi Kart preserve in Turkey?

Under Art. 28 TVK, Mavi Kart holders retain: the right to purchase, sell, gift, and inherit real property in Turkey without the restrictions that apply to regular foreign nationals; inheritance rights equivalent to Turkish citizens under the Turkish Civil Code (TMK); the right to establish and operate businesses; and access to certain Turkish social security benefits. Rights not retained include: Turkish voting rights, holding public office, obtaining a Turkish passport, and military service obligations.

Can a Mavi Kart holder buy property in Turkey?

Yes. Mavi Kart holders can acquire Turkish real estate under the same conditions as Turkish citizens — without the reciprocity requirement, area limitations, or special permits that apply to regular foreign nationals. At the Tapu Müdürlüğü (land registry office), the Mavi Kart is presented together with the German passport. Occasionally, registry clerks unfamiliar with the Mavi Kart status may attempt to apply foreign-national procedures — a lawyer's reference to Art. 28 TVK typically resolves this.

Do Mavi Kart holders have the same inheritance rights as Turkish citizens?

Yes. Art. 28(1)(b) TVK grants Mavi Kart holders the same inheritance rights in Turkey as Turkish nationals. They can be statutory heirs under the Turkish Civil Code (TMK), be named as beneficiaries in Turkish wills, claim their forced share (saklı pay), and bring forced-heirship reduction (tenkis) or sham-transfer cancellation (muris muvazaası) claims before Turkish courts.

What if I never applied for a Mavi Kart when I gave up Turkish citizenship?

The rights under Art. 28 TVK exist by operation of law — the Mavi Kart document is the proof of those rights, not their source. However, enforcing your rights before Turkish land registry offices, courts, and other authorities without the card is significantly harder in practice. You can apply for the Mavi Kart at any time through the Turkish consulate in your country or through Turkey's Immigration Administration.

Which law governs the inheritance of Turkish property owned by a Mavi Kart holder living in Germany?

Under the EU Succession Regulation (No. 650/2012), the law of the deceased's habitual residence generally applies to the overall estate — so German law for a Germany-resident Mavi Kart holder. However, Art. 1(2)(l) EU-ErbVO excludes rights in rem over immovable property from the Regulation's scope. In practice this means Turkish real estate follows Turkish succession law (TMK) for its distribution, forced-share calculations, and land registry procedures. The estate is handled in two tracks: one under German law (movables), one under Turkish law (Turkish real property).

Do I pay German tax on Turkish rental income or property sale profits?

Yes. As a German tax resident, you are subject to German income tax on worldwide income, including Turkish rental income and capital gains from Turkish property sales. The German-Turkish Double Taxation Agreement (DTA, 2011) allocates primary taxation rights for immovable property income to Turkey; Germany then credits the Turkish tax paid against the German tax liability (credit method). German taxation of gains from property held for more than 10 years (§ 23 EStG) generally does not apply after that holding period expires.

Can my German-citizen children (who never had Turkish citizenship) inherit my Turkish property?

Yes, as regular foreign nationals. Children who were never Turkish citizens inherit as 'foreigners' (yabancı) under Turkish law. For most property types this is unproblematic — the land registry transfer is possible, though documentation requirements are more demanding. Military exclusion zones and certain strategic areas cannot be transferred to foreign nationals; in such cases the property must be liquidated and the proceeds distributed. Early estate planning — including considering lifetime transfer — is particularly advisable in these mixed-nationality situations.

Turkish Blue Card (Mavi Kart): Inheritance and Property Rights in Turkey Explained

*This article is for general information only and does not constitute legal advice. Please consult a qualified lawyer for guidance on your specific situation.*

If you gave up Turkish citizenship to obtain a German passport, you may have assumed you were starting from scratch in Turkey — that you were now a foreigner, with all the limitations that implies for property ownership and inheritance.

The reality is considerably better than that. But only if you know about it.

Turkish law specifically addresses your situation through a document called the Mavi Kart — the Turkish Blue Card. Under Article 28 of Turkey's Citizenship Law (Türk Vatandaşlığı Kanunu — TVK, Law No. 5901), former Turkish citizens who gave up their citizenship with government permission retain a substantial set of rights in Turkey — including the right to buy and sell real estate without the restrictions that apply to other foreign nationals, and the full inheritance rights of a Turkish citizen.

Hundreds of thousands of people living in Germany, the Netherlands, Austria, and other European countries hold or are eligible for a Mavi Kart. Many do not fully understand what it gives them — or have not yet applied for one.

This guide explains what the Mavi Kart is, what rights it preserves, how it works in practice for property purchases and inheritance, how Turkish estates interact with German succession law, and the tax implications for Mavi Kart holders in Germany.

What Is the Mavi Kart?

The Mavi Kart (Blue Card) is a status document issued by the Turkish state confirming that its holder was formerly a Turkish citizen, renounced Turkish citizenship with state permission, and retains specified rights in Turkey under Art. 28 TVK.

It was previously known as the Pembe Kart (Pink Card) or İzin Belgesi (permit document). The current Mavi Kart format was introduced when Turkey reformed its citizenship law in 2009 with Law No. 5901.

Important: The Mavi Kart is not a passport or an identity document. It is a status certificate. It does not allow re-entry to Turkey as a Turkish national — you use your German (or other) passport for travel. But it unlocks a specific set of rights that distinguish you from an ordinary foreigner.

Who Is Eligible?

Anyone who:

Was formerly a Turkish citizen

Renounced Turkish citizenship with government permission (izinle) — typically to naturalise in another country

Has not had their former Turkish citizenship revoked as a penalty or lost it involuntarily

The key distinction is voluntary, permitted renunciation. People who lost Turkish citizenship without permission — for example, by acquiring another nationality without applying for renunciation — are in a different category and should take legal advice on their specific situation.

The Rights Preserved Under Art. 28 TVK

Article 28 of the Turkish Citizenship Law sets out an exhaustive list of rights that Mavi Kart holders retain:

Right	What It Means
Real property acquisition	Buy, sell, gift, and inherit Turkish real estate without the restrictions that apply to regular foreign nationals
Inheritance	Full statutory heir status and testamentary capacity under Turkish Civil Code
Business activities	Establish and operate companies and commercial enterprises in Turkey
Social security access	Join certain Turkish social security schemes (SGK)
Access to public services	Use certain state facilities and services

What the Mavi Kart Does NOT Give You

Right	Position
Voting rights	No — cannot participate in Turkish elections or referendums
Public office	No — cannot serve as civil servant, judge, or elected official
Turkish passport	No — travel with your foreign nationality passport
Military service	Art. 29 TVK: Mavi Kart holders are exempt from military service obligations
Consular protection by Turkey	No — Turkey does not provide consular protection to Mavi Kart holders as it would to its own nationals

Buying Property in Turkey as a Mavi Kart Holder

Why Mavi Kart Holders Have an Advantage

Turkey imposes significant restrictions on property purchases by regular foreign nationals. Under Turkish land registry law and the rules governing foreign persons' real estate acquisition:

Reciprocity requirement: Only nationals of countries that allow Turkish citizens to buy property can purchase Turkish real estate

Area limits: A foreign national may not own more than 10% of the total surface area in any single district (ilçe), and no more than 30 hectares in total across Turkey

Restricted zones: Military zones and certain strategically sensitive areas are entirely closed to foreign purchasers

Mavi Kart holders are exempt from all of these restrictions. They transact exactly as Turkish citizens do.

The Purchase Process at the Land Registry (Tapu Müdürlüğü)

The Turkish land title transfer happens at the land registry office — unlike in Germany or the UK where the notary is central. The process:

1.Agree on sale price and prepare contract — can be managed from Germany via power of attorney

2.Obtain a Turkish tax ID number (vergi kimlik numarası) — available at any Turkish tax office; German passport suffices

3.Book a Tapu Müdürlüğü appointment — both parties (or their authorised representatives via power of attorney) attend

4.Documents required: Mavi Kart + German passport + Turkish tax ID + passport photos + (sometimes) a municipal valuation document

5.Pay title transfer fee (Tapu Harcı) — currently 4% of the declared sale price, split equally between buyer and seller

6.Collect the title deed (tapu senedi)

⚠️ Practical note: Not all land registry clerks are familiar with the Mavi Kart status. It does happen that a Mavi Kart holder is initially treated as a regular foreign national, triggering requirements for additional permits. Your lawyer can resolve this quickly with a written reference to Art. 28 TVK — and if necessary, by escalating to the regional land registry directorate (TKGM).

Inheritance Rights for Mavi Kart Holders

Inheriting From a Turkish Estate

Mavi Kart holders stand in the same position as Turkish citizens in the Turkish succession framework. Specifically:

They are statutory heirs in the first line (children, grandchildren), second line (parents, siblings), or third line (grandparents) under the Turkish Civil Code (TMK)

They can be named as beneficiaries in a Turkish will

Their forced share (saklı pay) is protected — they can bring a tenkis (forced-heirship reduction) claim if the deceased exceeded the disposable portion, or a muris muvazaası (sham-transfer cancellation) claim if the deceased used a fake sale to cut them out

They can file these claims before Turkish courts and enforce judgments

All of these rights apply in exactly the same way as they would for a Turkish citizen. The Mavi Kart status does not diminish them.

When a Mavi Kart Holder Dies: Which Law Governs?

If a Mavi Kart holder is habitually resident in Germany and dies leaving assets in both countries — including real property in Turkey — two legal systems must be navigated simultaneously.

EU Succession Regulation No. 650/2012 (Brussels IV):

The Regulation applies to the estates of persons who die habitually resident in an EU member state. It generally points to the law of the habitual residence — German law for a Germany-resident Mavi Kart holder — as governing the estate.

The Lex Situs Exception:

Art. 1(2)(l) Brussels IV expressly excludes from the Regulation's scope "the nature of rights in rem" over immovable property. In practice, Turkish courts and the Turkish land registry process Turkish real estate under Turkish law regardless of what Brussels IV says about the overall estate. Turkey is not an EU member and does not apply Brussels IV.

The practical result is a two-track estate:

Asset Type	Applicable Law	Forum
German bank accounts, car, securities	German succession law	German probate court
Turkish real property	Turkish succession law (TMK)	Turkish probate court / land registry

This split means the estate often needs legal management in both countries simultaneously — with the two-track approach coordinated by a lawyer familiar with both systems.

Mixed-Nationality Estates: Mavi Kart Parent, German Children

A very common scenario: one or both parents hold a Mavi Kart. Their children were born in Germany and have only German citizenship — they were never Turkish nationals.

What Can the Children Inherit?

Children who were never Turkish citizens inherit as regular foreign nationals (yabancı) under Turkish law. The following applies:

For most types of real property (residential, commercial, agricultural in non-restricted areas): inheritance and land registry transfer is possible

Military exclusion zones and strategic security areas cannot be transferred to foreign nationals — these properties must be liquidated and proceeds distributed

The documentation and processing requirements are more demanding than for Turkish citizen heirs

Timeline: registration processes for foreign-national heirs can take longer

Planning Ahead

If you are a Mavi Kart holder with Turkish real property and children who do not have Turkish citizenship, consider:

Option 1 — Lifetime transfer (inter vivos gift): Transfer the property to your children now, while you are alive, under the favorable Mavi Kart transaction terms. After your death, they would hold the property as already registered owners, not as foreign-national heirs navigating the Turkish probate system.

Option 2 — Turkish will: Draft a separate will in Turkish, governed by Turkish law, specifically addressing your Turkish real property. This minimises ambiguity and potential disputes between heirs.

Option 3 — Accept the two-track process: If no action is taken, the estate will proceed as described above — straightforward for Mavi Kart holders who also inherit, more complex for German-only heirs. Legal representation in Turkey handles the process, but timeline and cost should be factored in.

Tax Implications for Mavi Kart Holders in Germany

Rental Income from Turkish Property

As a tax resident of Germany, you are subject to German income tax on your worldwide income — this includes rental income from Turkish properties.

The German-Turkish Double Taxation Agreement (DTA, 2011) governs the allocation:

Turkey has the primary right to tax income from Turkish immovable property

Germany applies the credit method: Turkish income tax paid is credited against the German income tax liability

Result: you pay Turkish income tax on rental income and declare it in Germany, but receive a credit for the Turkish tax paid — avoiding full double taxation

Capital Gains on Property Sales

Selling a Turkish property may trigger tax in both countries:

In Turkey (Değer Artışı Kazancı — capital gains):

Property held for more than 5 years: no Turkish capital gains tax

Property held for less than 5 years: subject to Turkish income tax on the gain

In Germany (§ 23 EStG — speculative gain):

Property held for more than 10 years: German speculative gain tax does not apply

Property held for less than 10 years: the gain is subject to German income tax; Turkish tax paid is credited under the DTA

The 5-year Turkish and 10-year German thresholds do not align, creating a window (years 5–10) where Turkey does not tax the gain but Germany may. Tax advice from someone who knows both systems is essential.

Inheritance Tax

Germany levies inheritance tax (Erbschaftsteuer) on worldwide assets when either the deceased or the heir is resident in Germany (§ 2 ErbStG). Turkish property inherited by a German resident therefore falls within the German inheritance tax base.

Turkey also levies a Veraset ve İntikal Vergisi (inheritance and gift tax), but at very low rates compared to Germany (0.5% to 10% depending on value and relationship degree).

There is no bilateral estate tax treaty between Germany and Turkey — which means the inheritance of Turkish property by a German resident can result in tax exposure in both countries, requiring careful planning and potentially German-Turkish tax specialist advice.

Applying for or Replacing a Mavi Kart

First-Time Application

If you renounced Turkish citizenship to obtain German nationality but never applied for a Mavi Kart, you can do so at any time:

In Germany: At the Turkish General Consulate in Berlin, Hamburg, Frankfurt, Cologne, Munich, Stuttgart, or Hanover.

In Turkey: At a provincial office of the Immigration Administration (Göç İdaresi Müdürlüğü).

Typical documents required:

Proof of renunciation of Turkish citizenship (İzin Belgesi — the permission document)

Valid foreign passport (German passport)

Passport photographs

Lost or Expired Mavi Kart

A lost or damaged card can be replaced at the consulate. The underlying rights under Art. 28 TVK do not lapse — the card is only the proof, not the right itself. However, without the card, enforcing those rights before Turkish bureaucratic authorities is significantly more difficult in practice.

Doğru Kanzlei: Advising Mavi Kart Holders in Europe

Doğru Kanzlei holds dual bar membership — Ankara Bar (Reg. No. 47068) and Karlsruhe Bar (§ 207 BRAO). We advise Mavi Kart holders throughout Germany, Austria, Switzerland, the Netherlands, and the UK on Turkish property acquisition, inheritance planning, and estate disputes.

Typical mandates include:

Mavi Kart holders facing bureaucratic resistance at Turkish land registry offices — we intervene with a written Art. 28 TVK reference and, if necessary, escalate administratively

Estate planning for Mavi Kart holders who own Turkish real property and have German-only children — evaluating lifetime transfer versus testamentary transfer

Inheritance proceedings after the death of a Mavi Kart holder — coordinating the two-track German/Turkish estate process

Forced-heirship and sham-transfer claims in Turkey on behalf of Mavi Kart holder clients

In an initial consultation, we assess your Mavi Kart status, your specific property or inheritance question, and the next practical steps.

Book a consultation with Doğru Kanzlei →

This article is also available in German:

Blaue Karte (Mavi Kart): Erbrecht und Immobilien in der Türkei →

This article is also available in Turkish:

Mavi Kart ile Türkiye'de Miras ve Gayrimenkul Hakları →

Turkish Blue Card (Mavi Kart): Inheritance and Property Rights in Turkey Explained | Doğru Kanzlei