According to the legislation of Turkey, foreign citizens have the same rights as Turkish heirs. The right of inheritance comes from the moment of death of the testator, and the statute of limitations on the application of heirs of their rights is 10 years. Turkish laws define the order of inheritance, according to which the property of the testator is distributed. Even if the latter left a will, the following relatives are entitled to receive their share.
The order of succession is as follows:
1. official spouse and children
2. Parents
3. grandparents
4. Siblings
5. Grandchildren
Generally, shares are allocated as follows:
1. Children - 75%, spouse - 25%
2. Spouse - 50%, parents - 50% (when the testator has no children).
3. Spouse - 75%, grandparents - 25% (when the testator has no children and parents)
4. Spouse - 100% when the testator has no other relatives mentioned above.
In order to receive inheritance, heirs will have to pay inheritance and transfer tax in Turkey - Veraset ve İntikal Vergisi. The amount of tax depends on the degree of kinship and the cadastral value of the real estate. For close relatives the amount of tax will be minimal.
Depending on the cadastral value, the inheritance tax is calculated as follows:
up to 1,100,000 lire - 1%
more than 2,600,000 liras - 3%
more than 5,500,000 - 5%
more than 10,900,000 - 7%
more than 20,100,000 - 10%
As in other countries, in addition to inheritance, the heirs will have to assume responsibility for the debts of the testator, if any.