Inheritance Procedures in Türkiye for Heirs Living in Germany

Overview

An inheritance involving assets in Türkiye rarely consists only of obtaining a certificate of inheritance. Real estate, bank accounts, vehicles, company shares or pending court proceedings may each require different documents and procedures before different authorities.

For heirs living in Germany, it is therefore important to plan the process in advance. The heirs, the scope of the estate and the required powers of attorney should be identified at the outset.

First Step: Identifying the Estate and the Heirs

Before inheritance procedures begin, the assets located in Türkiye and the persons who may qualify as heirs should be identified.

The nature of the assets determines which authorities and institutions must be involved. The procedure for real estate may differ from that for a bank account, vehicle or company share.

• Real estate and land
• Bank accounts and other receivables
• Vehicles
• Company shares
• Rental or other income
• Pending court and enforcement proceedings
• Debts and other liabilities

Turkish Certificate of Inheritance

After the estate and potential heirs have been provisionally identified, the form of inheritance certificate required for the procedures in Türkiye should be assessed.

A Turkish certificate of inheritance identifies the heirs and their respective shares. It generally forms the basis of further procedures before the land registry, tax authority, banks and other institutions.

In an inheritance matter involving a foreign element, it should be determined whether a foreign certificate of inheritance can be used in Türkiye or whether a separate Turkish certificate must be obtained. This depends on the nature of the foreign document, the assets concerned and the intended transaction.

For land registry procedures, a foreign certificate of inheritance may need to undergo the judicial or official procedures required under Turkish law before it can be used.

Documents from Germany

The following documents may be required from Germany for inheritance procedures in Türkiye:

Whether a document requires an apostille, consular certification or a Turkish translation depends on the type of document, the issuing authority and its intended use.

The required content of a power of attorney also depends on the planned procedures. The land registry, tax authority, bank, court and other institutions may require different powers of representation.

Reviewing the documents before they are issued and sent to Türkiye may help prevent repeated formalities and delays.

• Death certificate
• Civil status and family register records
• Identity documents of the heirs
• Power of attorney
• Will or inheritance agreement
• Certificate of inheritance issued in Germany
• Other documents evidencing the family relationship

Inheritance Tax and Land Registry Transfer

Once the heirs have been identified, the tax obligations and transfer of the inherited assets should be planned.

The required documents depend on the composition of the estate. For real estate, the certificate of inheritance, representation documents, tax records, municipal valuation documents and, where applicable, compulsory earthquake insurance may be requested.

• Filing the Turkish inheritance tax return
• Determining and declaring the value of the estate
• Submitting documents concerning real estate, bank accounts and company shares
• Reviewing debts and deductible expenses
• Obtaining the necessary tax documentation
• Transferring inherited real estate through the land registry

Sale of Inherited Real Estate

If inherited real estate is to be sold after transfer, the ownership position and the consent of the co-heirs should be reviewed.

Reviewing these matters in advance may help prevent delays during the sale process.

• Have all heirs been registered in the land register?
• Do all co-heirs with authority to dispose of the property consent to the sale?
• Are there any mortgages, attachments or other encumbrances?
• Are there outstanding taxes, fees or other liabilities?
• Does the power of attorney contain sufficient authority to sell and receive the purchase price?
• How will the purchase price be paid to heirs living abroad?

Distribution or Further Use of the Estate

After the transfer, the co-heirs must decide how the inherited assets will be used.

A sale is not the only option. Depending on the circumstances, leasing, transfer of an inheritance share, an agreed distribution or judicial partition proceedings may be considered.

For heirs living abroad, clear communication, properly defined signing authority, documented payment flows and reliable representation in Türkiye are particularly important.

What Does Professional Legal Advice Provide?

Obtaining a certificate of inheritance and completing the full administration of an estate require different advisory arrangements. In some cases, reviewing the documents and obtaining the certificate may be sufficient. In others, the inheritance tax return, land registry transfer, banking procedures, sale, leasing or distribution of the estate may need to be planned together.

Dedeoğlu Partner advises heirs living in Germany on inheritance matters in Türkiye. The advice may include reviewing and preparing the power of attorney, coordinating the required documents, obtaining the Turkish certificate of inheritance and legally coordinating procedures with the land registry, tax authority, banks and other relevant parties.

Subsequent matters concerning the leasing, sale or distribution of the estate can also be prepared in a structured and transparent manner for all parties involved.

Disclaimer

This article is intended solely for general information and does not constitute legal or tax advice. The required documents and procedural steps may vary depending on the nationality of the parties, the composition of the estate and the intended transaction. A case-specific legal and tax assessment should therefore be obtained before the procedure begins.