Why the Process Differs
When a deceased person's heirs reside abroad and the estate includes real estate located in Turkey, the inheritance transfer process is handled at the intersection of Turkish law and the procedural rules of the heirs' country of residence. This can extend the timeline due to apostille and translation requirements for documents, but with proper planning the process can be managed predictably.
Obtaining the Certificate of Inheritance
The first step is obtaining the certificate of inheritance (veraset ilamı). This document can be obtained from civil courts of peace or notaries in Turkey. If the heirs are located abroad, a power of attorney issued through the Turkish consulate in the relevant country allows the process to be carried out in Turkey by a legal representative.
Inheritance and Transfer Tax Declaration
After obtaining the certificate of inheritance, heirs must file an inheritance and transfer tax declaration with the tax office where they reside or where the property is registered. The filing deadline varies depending on whether the heir resides in Turkey or abroad; heirs residing abroad are given a longer period.
- Heirs residing in Turkey must file within 4 months of the date of death.
- If the heir resides abroad but in the same country where the deceased passed away, the period is 6 months.
- If the heir and the deceased were in different foreign countries, the period may extend up to 8 months.
Failing to file the inheritance and transfer tax declaration on time may result in late payment interest and penalties. Heirs should therefore begin the process without delay once they learn of the deceased's passing.
Registration and Transfer at the Land Registry
After the tax office declaration, a clearance letter is obtained to register the property in the heirs' names at the land registry. Heirs may choose to keep the property in joint ownership or sell it and share the proceeds. Where heirs cannot reach agreement, a partition action (izale-i şuyu) may become necessary.