Turkish Inheritance from Germany — The Complete Legal Guide 2026

The scenario plays out in families across Germany every year. A parent who emigrated from Turkey decades ago passes away. The children — born or raised in Germany, working in Germany, living their lives in Germany — suddenly discover that their parent still owned an apartment in Istanbul or a plot of land in Antalya. What now?
What follows is rarely straightforward. Two legal systems collide. Documents must be apostilled and translated. Tax declarations must be filed in a country many of them have never worked in professionally. Family members in Turkey and Germany may have different ideas about what should happen to the property. And behind all of this, deadlines are running.
This guide explains what you need to know and — crucially — what you need to do.
1. The Split Estate Problem — Which Country's Law Applies?
The first thing to understand about a German-Turkish inheritance is that it almost always involves two different legal systems operating simultaneously.
The Rule That Surprises Everyone
For any real estate located in Turkey, Turkish law governs the inheritance — regardless of the deceased's nationality, regardless of where they lived, and regardless of what any foreign will says. This is the lex rei sitae principle (the law of the place where the property is located), embedded in the 1929 German-Turkish Consular Convention (§§ 14(2), 18) and confirmed repeatedly by German courts, including the OLG Köln in 2014 and the OLG Hamm in 2019.
For movable assets — bank accounts, vehicles, investments — the law of the deceased's nationality applies. A Turkish national who lived in Germany: their bank accounts are governed by Turkish law. A German national who owned a holiday apartment in Antalya: that apartment is governed by Turkish law, even though everything else about the estate is German.
This creates what lawyers call a split estate (Nachlassspaltung): the same inheritance is divided between two legal systems. The practical consequence is that the inheritance shares and procedures differ depending on what type of asset you are dealing with.
Why This Matters in Practice
Consider a concrete example. A Turkish-born father lived in Germany for 30 years, holds Turkish nationality, and dies without a will. He leaves behind a wife, two adult children, a German bank account and a property in Turkey.
Now change the scenario: the father had already acquired German citizenship. Same family, same assets.
The wife's position changes dramatically depending on which asset is in question. This is the split estate problem in action — and it is the reason why thoughtful estate planning that accounts for both legal systems matters so much.
The EU Succession Regulation Does Not Apply to Turkey
The EU Succession Regulation (No. 650/2012), which would generally apply the law of the deceased's last habitual residence to the entire estate, does not bind Turkey. Turkey is not an EU member state, and the bilateral 1929 Convention takes precedence. No choice-of-law clause in a European will or European Certificate of Succession changes the applicable law for Turkish real estate.
2. Turkish Inheritance Law — What You Need to Know
Since Turkish law governs all real estate in Turkey, heirs need to understand its core principles.
Legal Heirs and Their Shares (Turkish Civil Code Art. 495–502)
| Situation | Spouse's share | Children's share |
|---|---|---|
| With children | 1/4 | 3/4 (equally divided) |
| No children, with parents | 1/2 | — (parents share 1/2) |
| No children, no parents | 3/4 | — |
| Sole heir | Everything | — |
Turkish law makes no distinction between sons and daughters — all children inherit equally. Children born outside of marriage have the same inheritance rights as those born within it.
Forced Heirship (Saklı Pay / Reserved Shares)
Turkish inheritance law protects certain heirs with a reserved share (saklı pay) that cannot be taken away by will or lifetime gifts:
If a will or a lifetime transfer reduces a forced heir's share below this minimum, they have the right to bring a forced heirship claim (Tenkis Davası) to recover the shortfall.
Wills in Turkey — Three Valid Forms
Notarial will (Resmî Vasiyetname): Executed before a Turkish notary with two witnesses. The most secure form.
Holographic will (El Yazılı Vasiyetname): Written entirely in the testator's own handwriting, signed and dated (day, month and year). Typed or computer-written text is invalid.
Oral will: Valid only in life-threatening emergencies; expires one month after the emergency ends if no written will is made.
Does a German Will Work for Turkish Property?
Not for determining the applicable law. Turkish law governs Turkish real estate regardless of what any foreign will says. A German will cannot override Turkish forced heirship rules or change the distribution of Turkish property.
However, a foreign will can be submitted as evidence of the testator's wishes. For it to be considered by a Turkish court, it must be apostilled and officially translated into Turkish by a certified translator.
For anyone with assets in both countries, the recommended approach is a dual-jurisdiction will — one document that specifically addresses Turkish assets under Turkish law, and another (or the same document, appropriately drafted) addressing German assets. This is best prepared by a lawyer who understands both systems.
3. The Turkish Inheritance Certificate (Veraset İlamı) — Why a German Probate Document Is Not Enough
Everything in a Turkish inheritance process flows from this one document. Without it, nothing moves.
What Is the Veraset İlamı?
The Veraset İlamı (also called Mirasçılık Belgesi — Certificate of Heirship) is an official document issued by a Turkish court or notary that identifies who the legal heirs are and in what proportions they inherit. It is required for:
Why a German Erbschein Does Not Work
For Turkish real estate, Turkish land registry offices accept exclusively the Turkish Veraset İlamı. A German Erbschein — even if apostilled and officially translated — is not accepted for property title transfers. This catches many families completely off guard.
For movable assets (bank accounts), a German Erbschein with apostille is theoretically sufficient under Article 14 of the 1929 Convention. In practice, however, Turkish banks frequently insist on the Turkish certificate as well. The safest approach is always to obtain the Turkish certificate.
The Special Rule for Foreign Nationals as Heirs
Turkish nationals inheriting from Turkish nationals can sometimes obtain the Veraset İlamı directly from a notary. Foreign nationals — or cases involving foreign family records — cannot. Turkish notaries can only verify family relationships through the Turkish civil registry (MERNİS), which does not contain foreign records. All foreign heirs must go through the Turkish court process to obtain the Veraset İlamı.
What Documents Are Required
If you need background on Turkish powers of attorney, our German-language guide to Vollmacht auf Türkisch explains the consular process in detail.
How Long Does It Take?
Under normal circumstances, obtaining the Veraset İlamı takes between 4 and 12 weeks, depending on court backlog and the completeness of documentation submitted.
4. Turkish Inheritance Tax — What to Expect and When to Pay
Who Pays Turkish Inheritance Tax?
Turkish inheritance tax (Veraset ve İntikal Vergisi) applies to all assets located in Turkey — regardless of the heir's nationality or country of residence. If you inherit a property in Antalya, Turkish inheritance tax applies whether you live in Germany, the UK or Australia.
For Turkish nationals as heirs, the tax also applies to assets inherited outside Turkey. Foreign nationals are liable only for assets located in Turkey.
2026 Tax Rates and Exemptions
The following figures are drawn from General Communiqué No. 57, published in the Official Gazette on 31 December 2025:
| Category | 2026 Exemption Amount |
|---|---|
| Spouse and each child | 2,907,136 TL |
| Surviving spouse (no descendants) | 5,817,845 TL |
| Gifts and other gratuitous transfers | 66,935 TL |
| Band | Rate |
|---|---|
| First band | 1% |
| Second band | 3% |
| Third band | 5% |
| Fourth band | 7% |
| Fifth band and above | 10% |
Turkey is a low-tax jurisdiction for inheritance by international standards — the maximum rate of 10% is reached only on very large estates. For most family inheritances, the effective tax rate is 1–3%.
Filing Deadlines
| Situation | Deadline |
|---|---|
| Death in Turkey, heirs in Turkey | 4 months |
| Death in Turkey, heirs abroad (Germany) | 6 months |
| Death abroad, heirs in Turkey | 6 months |
| Death abroad, heirs also abroad | 8 months |
Critical: You cannot transfer the title deed or unfreeze bank accounts until the tax is paid and the tax authority issues a clearance certificate (İlişik Yoktur Yazısı). This certificate is the gateway to completing the inheritance.
The Double Taxation Risk — and How to Reduce It
Germany and Turkey have no double taxation agreement for inheritance tax. The bilateral DTA of 2011 covers income and corporate tax only — not inheritance. This means that if you are resident in Germany and inherit Turkish assets, both countries may tax the same inheritance.
Germany taxes heirs based on the residence of the heir or the deceased. Turkey taxes based on the location of the assets and the nationality of the heir. These criteria can overlap significantly.
The practical solution under German law (§ 21 ErbStG): The Turkish inheritance tax paid can be credited against the German inheritance tax — but only if:
Keep all Turkish tax documents — original assessments, payment receipts, and the clearance certificate — apostilled and officially translated. You will need them for the German inheritance tax return.
5. Rejecting an Inheritance — When the Debts Outweigh the Assets
A fact many heirs do not know: under Turkish law, if you do not actively reject an inheritance, you have accepted it — including all debts of the deceased.
The 3-Month Deadline
Turkish Civil Code Article 605 gives heirs 3 months from learning of the death and their status as heir to formally reject the inheritance. This applies equally to heirs living in Germany. The period is not automatically extended for people living abroad.
Once this deadline passes, the inheritance is deemed accepted. The heir becomes personally liable for the deceased's debts — including mortgages, tax liabilities, and private debts.
Before You Decide: What to Investigate
Before the 3-month deadline, a thorough investigation of the estate's liabilities is essential:
If the liabilities clearly exceed the assets, rejection is the right course. If uncertain, your lawyer can apply for provisional rejection under reservation (ihtiyaten reddi miras), which buys time for a more thorough assessment.
How to Reject
The rejection declaration must be filed with the Turkish Civil Court of Peace (Sulh Hukuk Mahkemesi) at the deceased's last place of residence in Turkey. Your lawyer can do this on your behalf — no travel required.
6. Forced Heirship Claims (Tenkis Davası) — When Your Share Has Been Reduced
One of the most common scenarios in German-Turkish inheritance cases: the deceased transferred Turkish property to one child or to a third party during their lifetime, leaving the other heirs with far less than they are legally entitled to.
What the Law Protects
Turkish law guarantees that spouses, children and sometimes parents cannot be completely cut out of an inheritance. These reserved shares (saklı pay) are:
If lifetime transfers or testamentary dispositions reduce anyone's share below these minimums, the affected heirs can bring a Tenkis Davası (Reduction / Forced Heirship Claim) to restore their rightful portion.
What Can Be Challenged
Strict Time Limits Apply
Unlike the fraudulent transfer claim described in the next section, the Tenkis Davası has firm deadlines:
These are absolute cut-off dates. Missing them permanently extinguishes the right to bring the claim. If you suspect your forced share has been violated, act immediately.
Managing This Claim from Germany
With a suitable power of attorney, your lawyer can file and conduct the Tenkis Davası in Turkey entirely on your behalf. The claim is filed at the civil court at the deceased's last place of residence in Turkey.
7. Muris Muvazaası — When Property Was Hidden Before Death
This is the issue that almost no English-language guide covers clearly — and yet it is one of the most common problems affecting Turkish diaspora families in Germany.
What Is Muris Muvazaası?
Muris Muvazaası — often translated as inheritance fraud or fraudulent conveyance — refers to a situation where the deceased transferred property before their death to a favoured person (typically one child, a new spouse, or a third party), but disguised the transfer as a sale rather than a gift. The land registry shows a sale. No money actually changed hands, or the price was far below market value. The real intention was a gift — used to deprive the other heirs of their rights.
This is common in Turkish families where:
The Most Important Feature: No Time Limit
Unlike the Tenkis Davası, a Muris Muvazaası claim has no statute of limitations. It can be brought at any time after the deceased's death — even if the transfer took place 20 or 30 years ago. The reasoning is that the underlying transfer is void from the beginning, so the right to challenge it does not expire.
The only condition: the claim can only be brought after the deceased has died.
How the Claim Works
The claim is a title deed cancellation and re-registration lawsuit (Tapu İptali ve Tescil Davası), filed at the civil court of first instance (Asliye Hukuk Mahkemesi) at the location of the property. Each heir can bring the claim independently — you do not need the co-operation of other heirs.
Burden of proof lies with the claimant heir. Key evidence includes:
Injunctive relief (İhtiyati Tedbir) is essential: File for a precautionary injunction at the same time as the main claim. This prevents the property from being transferred to a third party while the lawsuit is pending. If the property changes hands to a bona fide purchaser before you obtain the injunction, recovering it becomes significantly harder.
Bringing This Claim from Germany
With a power of attorney that explicitly includes authority to file lawsuits, seek injunctive relief, and conduct legal proceedings, your lawyer can bring this claim entirely in Turkey on your behalf. You do not need to travel to Turkey.
8. The Co-Heir Problem — When Agreement Is Impossible
When a property is inherited by multiple heirs, a joint ownership community (Miras Ortaklığı) is automatically created. The property cannot be sold, mortgaged or significantly altered without the agreement of all heirs.
Why This Creates Problems
Co-heir disputes are extremely common in German-Turkish families. Some heirs live in Germany and want to sell. Others live in Turkey and want to keep the property, use it for rental income, or have an emotional attachment to it. One person's refusal blocks everyone.
There is no automatic resolution mechanism — unless a court is involved.
The Partition Lawsuit (İzale-i Şuyu)
Any single co-heir — acting alone, without the consent of the others — can file an İzale-i Şuyu (Dissolution of Partnership / Partition) lawsuit. The court then orders either:
The auction route is by far the most common outcome for urban apartments and houses.
Filing from Germany: Your lawyer can file and conduct the İzale-i Şuyu proceedings without you needing to appear in Turkey.
Before filing: Ensure the inheritance has been formally registered in the land registry (title deed transfer completed, inheritance tax paid) and that the shares of all heirs are correctly reflected. Filing a partition claim on an unregistered inheritance creates complications.
9. Selling an Inherited Turkish Property from Germany
Once the title deed transfer is complete, many heirs want to sell the property rather than maintain it from abroad. This is entirely possible without travelling to Turkey.
The Power of Attorney Route
A sale power of attorney (Tapu Satış Vekaletnamesi) issued at a Turkish consulate in Germany authorises your lawyer or another trusted person to sell the property in your name. The consulate-issued document is valid in Turkey immediately — no apostille required.
Important: A power of attorney issued by a German notary is generally not accepted by Turkish land registry offices for property sales. The document must be issued at the Turkish consulate.
The power of attorney for a property sale must specifically include:
Tax on the Sale
Turkish capital gains tax may apply if the property is sold within 5 years of the inheritance (the date the title deed was transferred to the heir). If the 5-year period has passed, the sale is exempt.
If the property is sold within 5 years, the gain is calculated as the sale price minus the official declared value at the time of inheritance (which appears on the inheritance tax assessment). The applicable rates are the personal income tax brackets — currently ranging from 15% to 40%.
In Germany, the inherited property may also be subject to German capital gains tax under the Spekulationsfrist rules (10-year period). Since inheritance counts as acquisition, selling shortly after inheriting may generate a taxable gain in Germany as well. Both countries should be assessed before completing the sale.
10. Step by Step — Managing a Turkish Inheritance from Germany
Step 1 — Immediately (within the first weeks):
Investigate the estate. What properties exist? What debts? Request a land registry search (Tapu query). Start the 3-month countdown for potential inheritance rejection.
Step 2 — Issue a Power of Attorney:
Visit your nearest Turkish consulate in Germany. Consulates with notarial functions exist in Frankfurt, Berlin, Stuttgart, Munich, Cologne, Hamburg, Hanover, Karlsruhe, Münster and Nuremberg. Have a comprehensive power of attorney drawn up in Turkish, covering all estate proceedings including litigation authority.
Step 3 — Obtain the Veraset İlamı:
Your lawyer petitions the Turkish court. All foreign documents must be apostilled and officially translated into Turkish. Expect 4–12 weeks.
Step 4 — File the inheritance tax declaration:
Deadline: 4–8 months depending on your specific situation. Pay the tax and obtain the İlişik Yoktur Yazısı (clearance certificate).
Step 5 — Transfer the title deed:
Apply through WEBTAPU (online system of the Turkish Cadastral Office). The title deed is transferred to the heirs' names.
Step 6 — Assess whether claims exist:
Step 7 — German inheritance tax return:
Declare the Turkish inheritance in Germany. Apply for credit of Turkish inheritance tax under § 21 ErbStG. Attach original Turkish tax documents, apostilled and translated.
Handle Your Turkish Inheritance with Doğru Kanzlei
Doğru Kanzlei holds dual bar membership with the Ankara Bar Association and the Karlsruhe Bar Association (§ 207 BRAO). We handle Turkish inheritance proceedings directly — without a relay through a third-party Turkish law firm you have never met.
We access UYAP (Turkey's Justice Portal) through the attorney portal, monitor all filing deadlines in real time, and manage every step of the process from our office in Mannheim. Attorney Hasan Doğru spent approximately a decade as a member of Turkey's Special Operations (Özel Harekat) unit before his legal career — giving our estate litigation work a perspective on how Turkish institutions operate that very few lawyers can match.
What we handle for clients across Germany:
LEGAL NOTICE: This article is for general information only and does not constitute legal advice. For your specific situation, contact Av. Hasan Doğru at Doğru Kanzlei.
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