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13th February 2018


Inheritance tax

With the valid certificate of inheritance (‘Mirasçılık Belgesi’) one of the heirs or their representative proceed to the ‘Vergi Dairesi’ (tax office) and pay the related inheritance tax (‘intikal vergisi’). The tax is calculated based on the official value of the real estate (‘rayiç bedeli’), which can be obtained from the municipality the property is registered in. For vehicles, the so-called ‘kasko değeri’ (kasko value) is considered and the value of cash in banks is clear anyway. 

There is a tax exempt amount which is adapted every year. In 2018, inheritors do not pay tax for the first 202.000 TL. 1% tax must be paid for the next slice of 240.000 TL, 3% for the next slice, for further information please inquire directly at the tax offices.

With the inheritance certificate and the tax receipts the property/vehicle, cash at bank can be transferred to the inheritors according to their share. Consequently, a car can have many owners, but it is possible for the inheritors to make a waiver declaration before the notary in favour of one of the heirs.

Please note that the certificate of inheritance does only state the names of the heirs and their respective shares, not what is included in the estate. If there is a disagreement about the scope of the estate, a ‘tereke tespit davası’ must be filed.

You may also want to know that it is always possible to contest a certificate of inheritance. In case a legal inheritor has not been considered or was not knows to the court, or if inheritors believe that the testator was not of sound mind when he/she made the will, an objection can be filed to the court, even if the estate has already been shared.


Why a Turkish will?

There are no definite requirements regarding the form of a will. It can be signed before a notary or a lawyer, with or without a witness, it can be typed or handwritten, even on the day of the testator’s death. (Please note: We DO NOT recommend a hand written will and without any witnesses)

A Turkish judge will not only have to consider a Turkish will but equally one made in a foreign country. 

So what’s the point then in paying quite a bit of money to a notary and a translator to make a Turkish will? 

A Turkish will is simply a safety measure. To make sure that your assets are divided in line with your wishes, it is wise to make the will as safe and incontestable as possible.

A will may get lost, heirs can contest the authenticity of the testator’s signature, they can argue that the testator was under pressure or not of sound mind – if you want to avoid such legal disputes, a will done before a Turkish notary is dead certain. The notary certifies the identity of the testator, has two witnesses sign the will and asks for a doctor’s certificate confirming the testator’s competence to sign. One copy of the will is kept in the notary office, another copy goes to the central Union of Turkish Public Notaries, which is notified if a foreign resident of Turkey passed away. The third copy is given to the testator himself/herself.


Additional note regarding the procedure of obtaining a certificate of inheritance:

If you employ a lawyer to deal with the inheritance formalities it is recommendable to authorize him/her to establish a list of the testator’s estate (bank, real estate, stock, insurances) once the application for the certificate has been filed, in order to speed up the transfer.


Many thanks to lawyer Gamze Akderin, who shared her experiences with inheritance matters. 


We provide legal assistance for Turkish Wills - Please contact YellAli to arrange a meeting with a legal representive.


Written by Annette HANİSCH - YellAli Consultant

Content by YellAli - (All Copyright is protected and owned by YellAli - This content may NOT be copied & distributed by another third party, unless appropriate accreditation is given). 

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