Turkey is one of the most strategically positioned countries in the world — a bridge between Europe and Asia, with a booming economy, ancient culture, and a growing appeal for international residents. Istanbul alone is home to tens of thousands of expats: Western professionals, Iranian diaspora, retirees from the Gulf and the Balkans, and digital nomads drawn by the city's extraordinary energy and relatively low cost of living.
For those who settle here long-term, Turkish estate planning is an essential priority. The country has its own succession law rooted in the Türk Medeni Kanunu (Turkish Civil Code), a system of forced heirship that limits what you can leave to whom, three distinct types of will each with different requirements, and — in a welcome surprise for many expats — no inheritance tax whatsoever. But without a properly prepared will, your Turkish assets could be tied up in probate proceedings for years, governed by default rules that may not reflect your wishes at all.
Turkey's inheritance law is found in the Türk Medeni Kanunu (Law No. 4721), which came into force in 2002, replacing the earlier Civil Code. It follows the tradition of the Swiss Civil Code (the original 1926 Turkish Civil Code was modelled directly on Swiss law), with important modifications over the decades.
Under the Code, the statutory order of heirs (mirasçılar) when there is no will is:
A surviving spouse (sağ kalan eş) inherits alongside each class: one-quarter share alongside children, one-half alongside parents, and three-quarters alongside grandparents. If there are no blood relatives, the spouse inherits the entire estate.
The most important constraint on Turkish testamentary freedom is the concept of saklı pay (literally "reserved share" or "protected share") — the portion of the estate that certain heirs are legally entitled to receive regardless of what the testator's will instructs.
Under the current Turkish Civil Code (amended in 2002), the saklı pay is:
What does this mean in practice? As a testator in Turkey, you can freely dispose of only the "disposable portion" (tasarruf nisabı) of your estate — everything above the saklı pay entitlements. If you attempt to disinherit a protected heir or reduce their share below the saklı pay threshold, they can bring a tenkis davası (reduction action) in Turkish court to reclaim their reserved share.
The most common and most reliable form for expats. The testator appears before a Turkish notary (noter) and declares their wishes. The notary prepares the will document, which is then signed by the testator and two witnesses. The witnesses must be present during the reading and signing. The will is then recorded in the national notary database (Türkiye Noterler Birliği), making it searchable after death. This is the gold standard for expats with significant Turkish assets.
Entirely handwritten, dated, and signed by the testator — no witnesses required. Must be written entirely by hand (not typed). This is legally valid under Turkish law but carries a higher risk of challenge and a higher risk of being lost. Not recommended for complex estates, though it is a useful emergency option.
An emergency measure only, available when the testator is unable to use the other forms due to imminent death, war, or disaster. The testator orally declares their wishes to two witnesses, who must promptly record the declaration before a court or magistrate. This form expires if the emergency passes and the testator could have made an official will within one month.
For most expats: The resmi vasiyetname is the right choice. Have it prepared in both Turkish and your home language (bilingual format), executed before a Turkish notary, with two independent witnesses.
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Start Your Expat Will →One of Turkey's most significant attractions for expats from high-tax countries is its complete absence of inheritance and gift tax. Turkey abolished the Veraset ve İntikal Vergisi (Inheritance and Transfer Tax) in 2008 for transfers between family members and substantially reduced it before final abolition. Today, there is no inheritance tax on assets passed to heirs in Turkey regardless of the value of the estate or the relationship between testator and heir.
This means that a £1 million apartment in Istanbul passed to your children carries zero Turkish inheritance tax burden. Compare this to the UK (40% above £325,000) or Spain (up to 34% depending on the region). For British, German, or French expats who have purchased Turkish property, the absence of local inheritance tax is a major planning advantage — though they should remember that their home country's estate or inheritance tax may still apply to their worldwide estate.
Most foreign nationals can purchase real estate in Turkey, subject to reciprocity conditions and national security restrictions. In practice, citizens of most Western and Middle Eastern countries can purchase apartments, houses, and commercial property in Turkey. The title deed system (tapu sicili) is administered by the General Directorate of Land Registry and Cadastre.
Restrictions apply in military zones and certain strategic areas; always confirm eligibility with a Turkish real estate lawyer before purchasing. Foreign nationals cannot acquire more than 30 hectares of land in Turkey, and there are zone-specific limitations.
Property purchased by expats is fully inheritable and can be devised under a Turkish will. The transfer of property to heirs requires a title deed transfer at the local Land Registry Office (Tapu Müdürlüğü) — a process that runs smoothly when a valid, registered will exists.
Istanbul has one of the world's largest Iranian diaspora communities, with hundreds of thousands of Iranians who have relocated to Turkey — either permanently or as a transit point. For Iranian nationals, estate planning requires particular care: assets in Iran are governed by Iranian law (including Islamic inheritance principles and gender-based distribution rules), while Turkish assets are governed by Turkish law. A cross-border will strategy covering both jurisdictions is essential.
Beyond the Iranian community, Istanbul hosts large communities of expats from Germany, the UK, the United States, Arab countries, and South Asia. Each nationality brings its own home-country tax exposure — and each should be addressed in a properly coordinated estate plan.
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