I- Certificate Of Inheritance

First of all, one of the inheritors must apply to the Civil Court of Peace where the property is located and obtain a certificate of inheritance.

In order for this document to be taken from the court;

1. The lawyer must be given a power of attorney.
2. Certificate of Population registry including the Apostille annotation* issued by the court or duly issued by the registry offices of the foreign country showing the relationship of the foreigner with the inheritor.
3. Birth certificate containing the apostille annotation* showing the relationship of the foreigner with the inheritor.
4. Family birth registration including the Apostille annotation* issued by the court of the foreign country or duly issued by the registry offices of the foreign country.
5. Death certificate containing foreign Apostille * issued by the court of the foreign country or duly issued by the registry offices of the foreign country.

For the countries that do not recognize the Apostille or Apostille annotation, in other words, for the countries that are not a party to The Hague Agreement, the document must be approved by the Turkish Consulate in that foreign country.

The issuance of a certificate of inheritance takes approximately a few weeks, although it varies according to the density of the courts.

II-    Property Declaration

An application is made to the municipality where the immovable is located, the property declaration is made and the taxes are paid. The documents required for real estate declaration are as follows.

1. A power of attorney must be given to a lawyer for inheritance transactions. (From all heirs)

2. Title deeds of inherited immovables

III- Inheritance Declaration

The declaration of inheritance must be submitted to the relevant inheritance tax office within three months from the date of death. Failure to do so will require a penalty based on delay. The documents required when making a declaration of inheritance are: (Tax rates are explained in annex 1)

1. Certificate of Inheritance

2. Certified property declaration

3. Death certificate

4. If the legator has money in the bank or banks, their breakdown, stock, analysis, telephone, car, etc. If there are movable properties, their breakdown and photocopies,

5. Title Deeds

IV- Title Deed Transfer

Together with all the documents, the required documents must be submitted by making an appointment with the Title Deed Office to which the property is affiliated, and the fee must be paid.

After all documents are submitted, a deed document showing the new heirs must be obtained for the real estate, since the real person is inherited by the foreigner.

Calculating Tax Rate On Inheritance

(2020)

As of 2020, 306.603 TL of the inheritance shares for each of the children and spouse, (and 613,582 TL of the inheritance share only in case there are no children) is accepted as an exception. So to make an example calculation

Example: The person who died in 2020 inherited 700,000 TL from his two children who have heirs after deducting 306.603 TL from the inheritance share of each child, the remaining amount will be taxed according to the tariff rate, as the inheritance and gift tax base is accepted.

Since the inheritance share of each child is 50% (350.000 TL), the basis for one will be: 350.000 - 306.603 = 43.397 TL Therefore, the total tax to be paid by an heir is: 43.397 X 1% = 433.97 TL.