After the death of a relative, the identity of the heirs must first be shown officially in order to access bank accounts, transfer real estate to the heirs at the land registry or collect receivables. A certificate of inheritance (veraset ilamı, mirasçılık belgesi) is obtained from a notary if the civil registry records are sufficient and no judicial examination is needed, and from the civil court of peace in cases such as the appointment of an heir by will, a foreign element or uncertainty in the records (TMK Art. 598; Notaries Law No. 1512, Art. 71/B). The certificate shows the heirs and their shares of the inheritance.
In this article, we cover what the certificate is used for, the notary and court routes, the position of heirs living abroad and foreign heirs, the annulment of the certificate and the steps after it is obtained. For other inheritance matters, see our inheritance law page.
What is a certificate of inheritance, and what is it used for?
The certificate of inheritance, as it is called in the law, is an official document showing the statutory heirs of the deceased and their shares. It is issued to persons determined, upon their application, to be statutory heirs, by the civil court of peace or by a notary (Turkish Civil Code (TMK) Art. 598(1)). For heirs appointed by will and legatees, the certificate is issued only by the civil court of peace, provided that no objection is raised within one month of notification of the disposition (TMK Art. 598(2)).
In practice, the certificate is required for the following transactions:
- Payment of the money in the deceased’s bank accounts to the heirs
- Transfer of real estate to the heirs at the land registry
- Transactions concerning vehicles, company shares and other assets
- Collection of receivables of the deceased and payments to heirs by institutions such as the SGK (Social Security Institution)
- The inheritance tax return and lawsuits concerning the estate
If you are considering renouncing the inheritance, the effect of obtaining a certificate and becoming involved in transactions concerning the estate on the right of renunciation should be assessed in advance. On this subject, see our article on renouncing an inheritance.
How is a certificate of inheritance obtained from a notary?
Notaries were given the power to issue certificates of inheritance in 2011 by Law No. 6217: Articles 71/A–71/C were added to the Notaries Law, and the words “or by a notary” were inserted into TMK Art. 598. The procedure is regulated by a regulation published in the Official Gazette of 4 October 2011.
The process works as follows:
- Application: One of the statutory heirs applies to a notary’s office in writing or orally; the notary records the request in minutes (Notaries Law, Art. 71/B).
- Examination: The notary examines the civil registry records and establishes whether the applicant is a statutory heir. The records can be obtained electronically; if this is not possible, they can be requested in writing from the civil registry office (Regulation, Art. 4).
- Certificate: If heirship is established on the basis of the civil registry records, the certificate showing the shares of the inheritance and copies of it are issued.
An identity document is presented at the application; because the notary can obtain the civil registry records electronically, it is often not necessary to bring separate documents. At a notary, fees and charges are collected under the Notarial Fee Tariff.
When a notary cannot issue a certificate of inheritance
The law limits the notary’s power. In the following cases, a notary cannot issue a certificate of inheritance (Notaries Law, Art. 71/B(3); Regulation, Art. 5):
- Where issuing the certificate requires judicial examination, for example where witnesses must be heard or a report from a court-appointed specialist (bilirkişi) obtained
- Where the civil registry records are insufficient, for example where a parent-child relationship, a death or a marriage that took place abroad has not been entered in the records
- Where the certificate is requested by foreigners
- Where the request involves a foreign element, for example where the deceased or one of the heirs is a foreign national
In addition, a notary can only issue a certificate of statutory heirship. If an heir has been appointed by will, the certificate for the appointed heir is issued by the civil court of peace (TMK Art. 598(2)). In these cases, applying directly to the civil court of peace saves time.
How is a certificate of inheritance obtained from the civil court of peace?
Issuing a certificate of inheritance is a non-contentious proceeding (Code of Civil Procedure (HMK) Art. 382(2)(c)(6)), and the court with subject-matter jurisdiction is the civil court of peace (HMK Art. 383). The court with territorial jurisdiction is the court of the place where the applicant or one of the interested parties lives (HMK Art. 384). This means that an heir can apply to the civil court of peace where they live, even if the deceased died in another city.
At court, the process begins with a petition. The court applies the simple procedure and investigates of its own motion (HMK Art. 385). It obtains the civil registry records itself and, where necessary, hears witnesses, examines foreign documents and takes any will into account.
The following documents are usually prepared for the application:
- The identity details of the deceased and the record showing the date of death
- The applicant’s identity and civil registry records showing the inheritance relationship (the court can also obtain these)
- Documents on births, marriages or deaths that occurred abroad, with an apostille and a certified Turkish translation
- Any will and the minutes of its opening
Judicial fees and an advance on costs are paid at the application. Those with a legal interest may appeal the court’s decision to the regional court of appeal (istinaf) within two weeks of learning of the decision (HMK Art. 387).
Notary or court?
| Issue | Notary | Civil court of peace |
|---|---|---|
| Legal basis | TMK Art. 598(1); Notaries Law Arts. 71/A–71/C | TMK Art. 598; HMK Arts. 382–388 |
| Who receives a certificate | Statutory heirs only | Statutory and appointed heirs, legatees |
| If the civil registry records are insufficient | Cannot issue | Can issue after investigation |
| Foreign element or request by foreigners | Cannot issue | Can issue |
| If witnesses or a specialist report are needed | Cannot issue | Carries out the examination |
| Process | Minutes and certificate based on civil registry records | Petition, investigation of its own motion, hearing if necessary |
| Costs | Notarial Fee Tariff | Judicial fees and advance on costs |
| Challenge | Objection to the civil court of peace (Art. 71/C) | Appeal (istinaf), two weeks (HMK Art. 387) |
Heirs living abroad and foreign heirs
If the heir is a Turkish citizen living abroad, the certificate can be obtained without travelling to Turkey. In foreign countries, notarial acts are carried out by Turkish consulates (Notaries Law, Art. 191). A representative in Turkey can handle the application under a power of attorney executed at the consulate. Documents obtained from a foreign authority are submitted with an apostille in countries party to the 1961 Hague Apostille Convention, or with consular legalisation in other countries, together with a certified Turkish translation.
If the deceased or one of the heirs is a foreign national, the certificate is obtained from the civil court of peace. The main points to note in these cases are as follows:
- Applicable law: Succession is governed by the national law of the deceased; however, Turkish law applies to real estate located in Turkey (Law No. 5718 on Private International Law and International Civil Procedure (MÖHUK), Art. 20(1)). For this reason, movable assets and real estate in Turkey within the same estate may be subject to different laws.
- Certificate obtained from a foreign authority: A certificate of inheritance obtained abroad may not be directly usable in Turkey, particularly for land registry transactions; depending on the case, recognition or a new certificate from a Turkish court may be required.
- The reciprocity debate: The former text of Article 35 of the Land Registry Law No. 2644 made the acquisition of real estate by foreigners subject to reciprocity. Following the amendments of 2005 and 2012 (Law No. 6302), the current text provides that nationals of countries determined by the President may acquire real estate within statutory limits; real estate acquired by inheritance outside these limits is converted into money if it is not liquidated within the period granted. Where the death occurred long ago, there are cases in which reciprocity has been examined as at the date of death. The Constitutional Court held that annulling a certificate of inheritance without clearly establishing the absence of reciprocity violated the right to property (İoanis Maditinos, App. No. 2015/9880, 8/5/2019). This is a contested area that may lead to different results depending on the date of death and the heir’s nationality.
- Blue Card holders: Persons who were Turkish citizens by birth and gave up citizenship with permission, and their descendants up to the third degree, continue to enjoy the rights granted to Turkish citizens, subject to the exceptions in the law (Turkish Citizenship Law No. 5901, Art. 28).
For foreigners’ other transactions in Turkey, see our immigration law page.
Annulment of a certificate of inheritance and proof to the contrary
A certificate of inheritance is not conclusive proof of the heirship it shows. Under the law, the invalidity of the certificate can be asserted at any time (TMK Art. 598(3)); decisions in non-contentious proceedings also, as a rule, do not have substantive res judicata effect (HMK Art. 388). For this reason, the contrary can be proven, and no time limit is set for its annulment.
Annulment of a certificate usually arises in the following situations: an heir not shown in the certificate at all, a person who is not an heir being included, shares being calculated incorrectly, a parent-child relationship established later, or an error in the civil registry records. In actions for annulment of a certificate of inheritance and issuance of a new certificate, in addition to the court of the deceased’s last domicile, the court of the place where each of the heirs lives also has jurisdiction (HMK Art. 11(3)). In practice, the action is brought against the other heirs shown in the certificate.
There is an additional route for a certificate issued by a notary: those whose interests are infringed may object to the civil court of peace, and the court notifies its decision to the notary concerned and to the Union of Turkish Notaries (Notaries Law, Art. 71/C). The right to bring an action for annulment of a will is reserved separately (TMK Art. 598(4)).
After obtaining the certificate: tax return and land registry transfer
Inheritance and gift tax return
Heirs who acquire assets by inheritance are obliged to declare them in a tax return (Inheritance and Gift Tax Law No. 7338 (VİVK), Art. 7). The return is filed with the tax office at the place of the deceased’s residence; taxpayers abroad may file their returns with Turkish consulates (VİVK Arts. 6, 8). The return is filed within the following periods after the date of death (VİVK Art. 9):
- If the death occurred in Turkey: 4 months if the heirs are in Turkey, 6 months if they are abroad
- If the death occurred abroad: 6 months if the heirs are in Turkey, 4 months if they are in the country where the death occurred, 8 months if they are in another foreign country
The exemption amounts are updated every year by the revaluation rate (VİVK Art. 4); check the current amounts in the announcements of the Revenue Administration (GİB). The tax assessed is paid over three years, in two equal instalments each year in May and November (VİVK Art. 19).
Land registry transfer
Real estate is registered in the names of the heirs by applying to the land registry office with the certificate of inheritance. Registration of inherited real estate is carried out without waiting for the inheritance tax to be assessed. However, until the tax attributable to the property has been paid in full, the property cannot be transferred and no right in rem can be created over it; land registry officials cannot carry out a transfer without a tax clearance certificate issued by the tax office (VİVK Art. 19).
After the transfer, the heirs own the property jointly until the division and dispose of it together (TMK Art. 640). If no agreement is reached on the division, an action to end co-ownership may be brought; on this subject, see our real estate law page. Finding out the current list of documents required by the land registry office from the relevant office before applying helps avoid delays.
Checks before applying
The most common delays in obtaining a certificate of inheritance are applying to a notary in a case where the notary route is not available, or submitting documents from abroad without the required apostille and translation. Checking at the outset whether there are gaps in the civil registry records, a will or a foreign heir, and noting the deadline for the tax return, makes the subsequent steps easier. For an assessment specific to your case, you can contact our office.
