Last updated: 2 November 2026 · Legal review: Av. Gökhan Vural, İzmir Bar Association (Reg. No. 15813)
Last updated: 29 October 2026 · Legal review: Av. Gökhan Vural, İzmir Bar Association (Reg. No. 15813) · Law checked: October 2026
Forced heirship in Turkey means that a deceased person’s descendants, parents and surviving spouse are entitled to a protected minimum share of the estate that no will can take away. If you own a flat or villa in Turkey and have made a will in the UK, this rule matters directly: Turkish law, not English law, decides who inherits your Turkish real estate, and family members left out of your will can claim their reserved share before a Turkish court.
Key Takeaways
- Under Article 20(1) of Turkey’s Private International Law Act (Law No. 5718), succession follows the deceased’s national law, but Turkish law applies to real estate located in Turkey (lex situs).
- Turkish forced heirship protects descendants, parents and the spouse with reserved shares (saklı pay); siblings have had no reserved share since 2007.
- A UK will that ignores these shares is not void, but a reserved heir can bring an abatement action (tenkis davası) within strict time limits to reduce the gifts in it.
- Turkish inheritance tax applies to Turkish property, UK inheritance tax may apply to the same asset, and there is no UK–Turkey inheritance tax treaty.
- A separate Turkish will for Turkish property, drafted alongside your UK will, is often the safest structure.
Lex Situs: Turkish Law Governs Property in Turkey
Lex situs (also called lex rei sitae), the law of the place where a property is located, is the rule Turkey applies to immovable property in an inheritance: a house, apartment or land in Turkey passes under Turkish law even if the owner was British, lived in the UK and left an English will. Article 20(1) of the Turkish Act on Private International Law and International Civil Procedure (Law No. 5718) states that succession is governed by the deceased’s national law, and then adds that Turkish law applies to immovables located in Turkey.
Everything else therefore falls under the general rule. Bank accounts, vehicles and company shares follow the deceased’s national law, so one estate can be split between two legal systems: the law of your home country for the UK bank account, Turkish law for the apartment in Antalya. Whatever your English will says, Turkish law, including the Turkish reserved-share rules, decides who inherits your Turkish property and in what shares.
Which “national law” applies to a British citizen?
The UK has several legal systems, so “British law” is not a single law. Under Article 2(5) of Law No. 5718, a Turkish court looks to the UK’s own rules to decide whether English, Scottish or Northern Irish law applies; if those rules give no answer, it applies the law of the part of the UK most closely connected with the case. In practice this is usually the law of the part of the UK where you are domiciled.
English law itself refers movable assets to the law of your domicile. If you live permanently in Turkey, English law would point back to Turkish law. Turkish law accepts such a referral (renvoi) only in personal-status and family-law matters (Article 2(3)), and the prevailing Turkish view is that succession is outside that scope. A Turkish court will therefore generally apply the relevant UK law to your movables without following the referral back. British-Turkish dual nationals are treated as Turkish citizens, so Turkish law applies to their whole estate.
Our broader guide to inheritance law in Turkey for foreigners covers the full rules on legal heirs, the certificate of inheritance and how foreign heirs register title. This article focuses on one question: what happens to your Turkish property when your UK will says something different from Turkish forced heirship rules.
A practical example
David, a British citizen living in Manchester, owns an apartment in Fethiye. His English will leaves everything to his second wife. He also has two adult children from his first marriage. Under English law the will would be effective as written. For the Fethiye apartment, however, Turkish law applies, and his children hold reserved shares. If they bring an abatement action, the Turkish court can reduce the wife’s share of the apartment so that the children receive their protected minimum. (Illustrative scenario.) Before a will like this is signed, a property lawyer in Turkey can check how the title deed is held and which heirs Turkish law will recognise.
Forced Heirship Rules and Reserved Shares in Turkey
Forced heirship rules in the Turkish Civil Code (Law No. 4721) give certain close relatives a reserved share (saklı pay), a fixed fraction of what they would inherit without a will. Under Article 506, the reserved share is one half of the statutory share for descendants, one quarter for each parent, and, for a surviving spouse, the whole statutory share when inheriting alongside descendants or parents (three quarters otherwise). The owner can dispose freely only of what remains, the “disposable portion” (Article 505).
| Heir | Reserved share (Art. 506) |
|---|---|
| Descendants (children, grandchildren) | 1/2 of their statutory share |
| Each parent | 1/4 of their statutory share |
| Surviving spouse (with descendants or parents) | Full statutory share |
| Surviving spouse (other cases) | 3/4 of statutory share |
| Siblings | No reserved share (abolished by Law No. 5650 in 2007) |
How the disposable portion works
Take a married owner with two children. Without a will, the spouse would receive 1/4 of the estate (Article 499) and each child 3/8. With forced heirship applied, the spouse keeps the full 1/4 and each child is protected for half of 3/8, that is 3/16. Together the reserved shares total 5/8, so the owner can freely leave only 3/8 of the Turkish property by will. With more children the totals stay the same; only each child’s own fraction gets smaller. The fractions are applied to the net estate at the date of death, after debts and funeral costs (Article 507).
Abatement action (tenkis davası)
A will that breaches a reserved share is not automatically void. The affected heir must bring an abatement action before the Turkish courts to reduce the excessive gifts. Under Article 571, this right lapses one year after the heir learns that their reserved share has been infringed, and in any event ten years after the will is opened (or, for other dispositions, after the death). These are strict time bars, not ordinary limitation periods; once they expire, the will is applied as written, although the reduction can still be raised as a defence. The case is heard by the civil court of first instance (asliye hukuk mahkemesi); where the deceased had no last domicile in Turkey, the court where the estate assets, such as the property, are located has jurisdiction (Article 43, Law No. 5718).
Disinheritance
Turkish law allows a reserved heir to be disinherited only on narrow grounds: a serious crime against the testator or someone close to them, or a serious breach of family-law duties (Article 510). The ground must be stated in the will, and if it is challenged, the person benefiting must prove it (Article 512). Even then, the disinherited person’s own descendants can still claim the reserved share (Article 511). A descendant with a certificate of insolvency can be disinherited for half of their reserved share, provided that half goes to their children (Article 513). A simple wish to leave a child out, which is common in English wills, is not enough.
Where the estate involves a second marriage, children from different relationships or a spouse who is not a Turkish resident, a family lawyer in Turkey can assess how forced heirship interacts with the family’s situation before a dispute arises.
Inheritance Tax on Property Abroad: Turkey and the UK
Inheritance tax on property abroad can arise in two countries for the same asset: Turkey taxes heirs who receive Turkish property, and the UK may also charge inheritance tax on that property depending on the deceased’s UK residence history. Planning for inheritance tax on overseas property therefore means looking at both systems together.
Turkish inheritance tax
Turkish inheritance tax (veraset ve intikal vergisi) applies to Turkish property whatever the nationality of the deceased, and each heir pays on the share they receive. For 2026, each child’s and the spouse’s share is exempt up to TRY 2,907,136 (TRY 5,817,845 for a spouse where there are no descendants), and the excess is taxed at progressive rates from 1% to 10% (Inheritance and Transfer Tax General Communiqué No. 57). Real estate is generally valued at its official tax value rather than market price. The full 2026 rate bands are set out in our inheritance guide linked above.
The return is due within four months if the death occurs in the UK and the heirs live there; other combinations give four, six or eight months, counted from the day after the death. The tax can be paid in six equal instalments over three years, in May and November, but the property cannot be transferred at the land registry until the tax on it has been paid or secured. The Turkish Revenue Administration’s guide for heirs explains the filing steps. A tax lawyer in Turkey can prepare the return together with the transfer.
UK inheritance tax
Since 6 April 2025, UK inheritance tax reaches worldwide assets, including a Turkish home, if the deceased was a “long-term UK resident”, broadly someone UK-resident for at least 10 of the previous 20 tax years (Finance Act 2025, section 44). After leaving the UK, this exposure continues for a “tail” of three to ten years depending on how long you lived there. A Briton who left the UK long ago and is outside that tail is generally taxed in the UK only on UK assets. HMRC’s guidance for long-term UK residents explains the test; current thresholds and rates should be confirmed with a UK tax adviser.
Avoiding double taxation
There is no inheritance tax treaty between the UK and Turkey; the UK’s estate tax treaties are listed on GOV.UK, and Turkey is not among them. Where UK inheritance tax also applies to your Turkish property, HMRC gives unilateral credit under section 159 of the Inheritance Tax Act 1984 for the Turkish tax actually paid on that property, capped at the UK tax charged on it. Because Turkish rates are far lower than UK rates, the Turkish tax is usually fully creditable, but the Turkish payment should be documented before the UK return is filed.
International Will or a Separate Turkish Will?
An international will is a will made in the special form set out in the 1973 UNIDROIT Washington Convention, designed to be accepted as formally valid in every country that has joined it. Turkey is not a party to this Convention, and the UK, although a signatory, has never brought it into force, so an international will gives no special recognition in either country. For Turkish property, the real choice for most UK owners is between relying on their UK will and making a separate Turkish will, and neither can override forced heirship for Turkish real estate.
Formal validity comes instead from the 1961 Hague Convention on the Form of Testamentary Dispositions, to which both the UK and Turkey (by Law No. 2662) are parties. A will is formally valid if it complies with the law of the place where it was made, of the testator’s nationality, domicile or habitual residence, or, for real estate, of the place where the property is located. A properly executed English will is therefore normally valid in form in Turkey, while its content remains subject to the Turkish reserved-share rules for Turkish property. In practice, however, a foreign will must be translated, apostilled and opened through the Turkish courts before it can be used at the Land Registry, which adds time and cost for the heirs.
| One UK will covering everything | UK will + separate Turkish will | |
|---|---|---|
| Validity in Turkey | Usually valid as to form (1961 Hague Convention) | Made in Turkish form, directly usable |
| Forced heirship | Still applies to Turkish property | Still applies, but the will can be drafted to respect it |
| Paperwork for heirs | Apostille, sworn translation, court process | Turkish document from the start |
| Risk | Clauses that conflict with reserved shares invite litigation | The two wills must not revoke each other |
Common mistakes with two wills
- Using a standard UK revocation clause (“I revoke all former wills”) that unintentionally cancels the Turkish will. Each will should state which assets it covers.
- Leaving the Turkish property to one person without checking the reserved shares of children or parents.
- Not updating the Turkish will after selling or buying property in Turkey.
Turkish law recognises three forms of will: the official will made before a notary or civil judge with two witnesses (Article 532), the handwritten will written entirely, dated and signed in the testator’s own hand (Article 538), and the oral will, which is allowed only in emergencies (Articles 539-541). A Turkish testator must be at least 15 and have the capacity to discern (Article 502), but a foreigner’s capacity to make a will is governed by their national law (Article 20(5), Law No. 5718). A Turkish lawyer can draft a Turkish will that fits your UK estate plan and the forced heirship rules.
Frequently Asked Questions about Forced Heirship in Turkey
Is my UK will valid for property in Turkey?
Yes, a properly executed UK will is normally valid in Turkey as to its form under the 1961 Hague Convention, but Turkish law still governs the inheritance of Turkish property. Any gift that breaches a reserved share can be reduced by the courts if a reserved heir brings an abatement action in time.
Can I have a will in two countries?
Yes. Many owners keep a UK will for their UK assets and a separate Turkish will for their Turkish property. The two wills must be drafted together so that neither one revokes the other and both respect Turkish forced heirship.
Does the EU Succession Regulation (Brussels IV) apply to Turkey?
No. The EU Succession Regulation (No. 650/2012), often called Brussels IV, does not apply in Turkey, and the UK never opted into it. A Turkish court will not apply a choice of law made under it to Turkish property. It becomes relevant only if a British owner of Turkish property is habitually resident in an EU member state such as Spain or Cyprus.
Can I leave everything to my wife or husband in my will?
For Turkish property, only if no one with a reserved share challenges the will in time, or if you have no descendants or parents with reserved shares. Children and parents can claim their reserved shares through an abatement action.
Can foreign heirs inherit property in Turkey?
Yes. Foreign heirs inherit Turkish property even where it exceeds the limits for foreign ownership (10% of a district’s private land and 30 hectares per person nationwide) or lies in a restricted zone. In that case, however, the heir must dispose of it within a period set by the Ministry of not more than one year, failing which the State liquidates it and pays the proceeds to the heir (Article 35, Land Registry Law No. 2644).
How do foreign heirs prove their right to inherit?
Where the deceased or any heir is a foreign national, a Turkish notary cannot issue the certificate of inheritance (mirasçılık belgesi); it must be obtained from the Turkish civil court of peace (sulh hukuk mahkemesi), supported by apostilled and translated civil status documents. A UK Grant of Probate cannot be filed directly at the Turkish land registry: under Article 37 of the Land Registry Law, foreign heirs are registered on the basis of a Turkish court certificate, or a foreign certificate confirmed by a Turkish court.
How can E-Law Turkey help?
We review your title deeds and family situation, draft a Turkish will that works alongside your UK will, and, for heirs, obtain the certificate of inheritance, file the Turkish tax return and complete the transfer at the Land Registry, usually under a power of attorney so you do not need to travel. Send your documents on WhatsApp (+90 530 949 29 91), call the office on +90 533 301 52 23 or use our contact page to book a consultation.
About the author: Written and legally reviewed by Av. Gökhan Vural, attorney at law, registered with the İzmir Bar Association (Registration No. 15813), with 7 years of practice in immigration and property law for foreign nationals in Turkey. Last updated: 29 October 2026.
This article is general information, not legal advice. Inheritance outcomes depend on the facts of each estate.