Inherited property in Turkey: What German heirs should know in 2026
Transfer of title · Certificate of inheritance · Inheritance tax DE & TR · Deadlines · Power of attorney
Data as of June 2026
Alanya · Antalya · Îzmir · Istanbul
Law & Taxes
✦ Veraset ve Întikal Vergisi 2026
Inherited property in Turkey — Tapu, certificate of inheritance, taxes and deadlines for German heirs
Anyone inheriting real estate in Turkey faces practical questions: Which certificate of inheritance is required? How does the transfer of title (Tapu) work? What taxes must be paid in Germany and Turkey? This guide explains the most important points clearly — as of June 2026.
Decker Real Estate · Approx. 12 min. reading time
2.907.136
TL tax-free allowance
Children & Spouse (Türkiye 2026)
1–10 %
Inheritance tax TR
progressive tax rate
400.000 €
Tax-free allowance DE
per parent per child
0
Double Taxation Agreement on Inheritance
No DE/TR agreement on inheritance tax
As of June 2026 · Values in Türkiye are adjusted annually · Not legal advice
Tip: Anyone buying property in Turkey should plan for succession early on. Our guide Buying property in Alanya explains what to look out for when buying.
Why an inheritance case with a connection to Türkiye proceeds differently
An inheritance case involving Turkey is rarely a standard one. Even if the family lives in Germany, Turkish law can come into play as soon as assets are located in Turkey. Therefore, it's crucial to clarify early on which rules apply in which country. Typical scenarios include an apartment in Alanya, Antalya, Îzmir, Istanbul, or Fethiye, a property in Turkey, a Turkish bank account, and multiple heirs in both Germany and Turkey. The decisive factor is not only who the heirs are, but also how they can prove their status to the authorities.1 — Tax Law
Is there a double taxation agreement for inheritances?
Germany and Turkey have a double taxation agreement. However, this agreement primarily concerns income tax matters—current income, rental income, or business profits. There is no specific double taxation agreement for inheritance and gift tax. This does not automatically mean double taxation. It does, however, mean that both countries can assess their own tax claims.How Germany and Turkey are proceeding
Germany primarily considers whether the deceased or heir resides there. Consequently, if the heir is resident in Germany, Germany can take the worldwide estate into account for tax purposes. Turkey, on the other hand, is particularly interested in assets located within its territory. Therefore, such a case should be examined from both perspectives.What the DBA covers
- Income tax (rental income)
- Corporate profits
- Capital gains from Turkish sources
- Double taxation of current income
What the DBA does not cover
- Inheritance tax
- Gift tax
- Veraset ve Întical Vergisi
- Estate planning / transfer of assets
2 — Proof of inheritance
German or Turkish certificate of inheritance — which applies when?
For real estate in Türkiye, proof of Turkish inheritance is regularly required, often in the form of... Veraset Îlamı or Mirasçılık Belgesi This is indicated. Without this proof, a transfer of the title and bank release is not possible in practice.What is the Veraset Îlamı used for?
This proof is important so that heirs can act on behalf of their property with Turkish authorities—especially the land registry, the tax office, and banks. Furthermore, it is a prerequisite for the subsequent management or sale of the property.Practical example: A family from Germany inherits an apartment in Alanya. Although a certificate of inheritance already exists in Germany, a Turkish proof of inheritance is often required for the transfer of the title (Tapu).
3 — Tapu
Transfer of Tapu in inheritance cases: The steps at a glance
Tapu is the Turkish title deed for real estate. When a property is inherited, heirs must not only prove their status as heirs but also ensure the correct transfer is recorded in the land register.1
Clarify heirship
Reviewing wills, inheritance contracts or statutory succession — relevant under both German and Turkish law.2
Obtain documents
Death certificate, birth certificates, passport, extract from the title deed (Tapu). Apostilles are often required — apply for them at the registry office well in advance.3
Apply for Turkish proof of inheritance
Veraset Îlamı (certificate of inheritance) via a Turkish court or notary. Not replaceable by a German certificate of inheritance — separate step.4
Inheritance tax declaration (Türkiye)
Submit your Veraset ve Întikal Vergisi declaration. Clarify deadlines and the responsible tax office (Vergi Dairesi).5
Obtain tax approval
The tax office approves the process. Without this approval, the transfer of the title to the tax office (Tapu) is not possible.6
Tapu transfer at the land registry office
Property is transferred to the heirs. All heirs must be present or have granted power of attorney.| Step | What happens | Notice |
|---|---|---|
| 1. Clarify the heirship | Review wills, inheritance contracts, and statutory succession | German and Turkish relevant |
| 2. Obtain documents | Death certificate, birth certificates, passport, extract from the title deed (Tapu). | Apostilles are often required |
| 3. Apply for Turkish proof of inheritance | Veraset Îlamı via Turkish court or notary | Not replaceable by a German certificate of inheritance |
| 4. Inheritance tax declaration TR | Veraset ve Întikal Vergisi Declaration Submit | Pay attention to deadlines |
| 5. Tax approval | Tax Office (Vergi Dairesi) releases the transaction | Prerequisite for Tapu rewriting |
| 6. Tapu rewriting | Land registry office transfers ownership to heirs | All heirs or a power of attorney is required. |
As of: June 2026 · Source: Tapu ve Kadastro Genel Müdürlüðü / Decker Real Estate
4 — Germany
Inheritance tax in Germany: What heirs need to know
Germany can levy inheritance tax if there is a sufficient connection to Germany. Therefore, heirs must consider not only the Turkish aspect of the inheritance but also their obligations in Germany.Important German tax allowances
500.000 €
Spouse's tax allowance
Germany, Inheritance Tax Act § 16
400.000 €
Child tax allowance
per parent, Inheritance Tax Act § 16
3 months.
Notification obligation
after knowledge, § 30 Inheritance Tax Act
7 %
up to 43 % possible
Tax classes I–III, above tax-free allowance
Important: According to Section 30 of the Inheritance Tax Act, a taxable acquisition must generally be reported to the responsible tax office within three months of becoming aware of it. This deadline applies regardless of whether tax is actually due.
Spouses generally have a tax-free allowance of €500,000. Children generally have a tax-free allowance of €400,000 per parent. Consequently, inheritance tax is not automatically levied in Germany—the decisive factor is the value of the taxable inheritance after deducting any applicable allowances.
5 — Türkiye 2026
Inheritance tax in Türkiye 2026: Allowances and tax rates
In Turkey, the inheritance and gift tax is called... Veraset ve Întical Vergisi. It particularly affects real estate, land and bank deposits in Turkey.| control | Amount / Rate |
|---|---|
| Tax-free allowance for spouse and children per share of inheritance | 2,907,136 TL |
| Tax-free allowance for spouse without descendants | 5,817,845 TL |
| Gift tax allowance | 66,935 TL |
| Inheritance tax rate (progressive) | 1 % to 10 % |
| Gift tax rate (progressive) | 10 % to 30 % |
As of June 2026 · Source: Resmî Gazete / Gelir Îdaresi Baškanlıðı · Values adjusted annually
Tax rates compared: Inheritance vs. Gift
Brand: Gifts made during one's lifetime are taxed significantly higher in Turkey (10-30 %) than inheritances (1-10 %). Anyone considering transferring assets prematurely should factor this difference into their calculations.
6 — Bank balance
Exercise particular caution with bank balances in Turkey
Many property owners think of real estate first when planning their estate. Turkish bank balances can also play a significant role. Therefore, substantial bank balances in Turkey should definitely be included in estate planning. For this reason, it is advisable to consult with a tax advisor experienced in Turkey as early as possible.Turkish banks can freeze accounts in the event of inheritance. Without a tax clearance and a declaration of inheritance (Veraset Îlamı), access for heirs is often blocked in practice—even if the amounts are below the tax-free allowances.
7 — Deadlines
Know the deadlines — before it's too late
In inheritance cases, several deadlines often run simultaneously. This is one of the most common reasons why German-Turkish inheritance cases become unnecessarily complicated.| deadline | Period | Land |
|---|---|---|
| Notification to the tax office (acquisition) | 3 months after becoming aware of it | Germany |
| Rejection period (standard) | 6 weeks | Germany |
| Rejection period (abroad) | 6 months | Germany |
| Inheritance tax declaration Türkiye | Depending on residence / place of death | Türkiye |
As of June 2026 · Section 30 of the German Inheritance Tax Act (ErbStG) / Turkish tax law
Therefore, the practical recommendation is: Clarify early on which steps are necessary in Germany and in Turkey — do not wait until a bank or authority requests documents.8 — Typical mistakes
The most common mistakes in German-Turkish inheritance cases
Typical misunderstandings
- „"I have a German will, so everything is settled." — Therefore, it should be examined what effect the will has in Turkey.
- „"Turkey has low taxes, so no problem." — Tax processing is crucial for release at the bank or Tapu.
- „"Bank deposits are easier than real estate." — Bank deposits can be particularly sensitive because both countries treat such assets differently.
- „"The heirs will sort it out later." — The more heirs are involved, the more difficult the vote becomes.
What helps instead
- Check early on whether a will is suitable for assets in Turkey.
- Complete and timely tax processing
- Include bank balances in estate planning
- Grant clear powers of attorney and secure documents
- Seek qualified advice early on
Power of attorney for Turkey — useful and often necessary
Many heirs live in Germany and cannot travel to Turkey for every official matter. With a suitable power of attorney, an authorized representative or lawyer can prepare or carry out certain steps—applying for proof of inheritance, preparing the title deed (Tapu), and releasing bank accounts. It is crucial that the power of attorney is precisely tailored to the specific purpose. A power of attorney that is too general is not always sufficient and can therefore lead to problems. Careful preparation is thus a decisive step.A notice: Powers of attorney for dealings with Turkish authorities generally need to be notarized and apostilled. Requirements can vary depending on the office – so clarify them well in advance.
What owners should check while they are still alive
Anyone who owns property in Turkey shouldn't wait until inheritance matters arise to address succession planning. Other important questions to consider are: Are there multiple heirs? Is there a will that also covers assets in Turkey?✓ Conclusion — These are the most important points
Therefore, the essential points can be reduced to four key statements that are relevant for every heir with a connection to Turkey:
1. No double taxation agreement for inheritances
There is no specific double taxation agreement between Germany and Turkey regarding inheritance and gift tax. Therefore, heirs should have both tax systems reviewed early on.
2. Turkish proof of inheritance is mandatory
For Tapu transfer and bank release, the Veraset Îlamı is regularly required — a German certificate of inheritance alone is not sufficient.
3. Inheritance tax TR moderate
Tax-free allowance of 2,907,136 TL per inheritance share, tax rate 1–10 %. Gifts are taxed significantly higher at 10–30 %.
4. Plan early
Those who take care of documents, powers of attorney and wills early on avoid costly delays.
Your next step
Have you inherited a property in Turkey or are you planning your estate in advance? We offer direct and free advice in German on practical questions concerning real estate on site.
Decker Real Estate · YetgiNo 3506573 · Îzmir / Alanya · info@decker-realestate.com
The 10 most important questions — answered briefly
Is a German certificate of inheritance sufficient for the transfer of title (Tapu) in Turkey?
A German certificate of inheritance alone is usually not sufficient. The Veraset Îlamı (title deed) is typically required for the transfer of the title to the German land register (Tapu).
What is the Veraset Îlamı and what is it needed for?
The Veraset Îlamı is the Turkish certificate of inheritance. It proves heirship to authorities, banks, and the Tapu office. Without it, a Tapu transfer and bank release are not possible.
What will the inheritance tax rate be in Turkey in 2026?
In 2026, there will be a tax-free allowance of 2,907,136 TL per inheritance share for spouses and children. The tax rate is % for inheritances (1-10) and % for gifts (10-30).
Does an inherited property in Turkey also have to be taxed in Germany?
Yes, if the deceased or heir lives in Germany. Tax-free allowances: €500,000 for spouses, €400,000 for children per parent.
Is there a double taxation agreement for inheritances?
There is no specific double taxation agreement between Germany and Turkey regarding inheritance tax and gift tax.
What steps are necessary for the transfer of the title to the title (Tapu) after an inheritance?
Clarify heirship, apply for Veraset Îlamı (inheritance tax return), submit inheritance tax declaration, obtain tax clearance and rewrite Tapu (inheritance document).
What deadlines do heirs need to be aware of?
In Germany: Notification to the tax office within 3 months, deadline for disclaiming the inheritance 6 weeks (abroad: 6 months). Turkey has its own deadlines for inheritance tax declarations.
Can an authorized representative handle the transaction in Turkey?
Yes, with a special power of attorney, an authorized representative can handle official procedures, tapu preparation, and bank release.
What should owners arrange during their lifetime?
Check the will for suitability in Turkey, keep Tapu data up to date, secure documents, appoint a trusted person and seek tax advice early on.
What documents are required in an inheritance case involving Turkey?
Death certificate, birth and marriage certificates, will if applicable, extract from the title deed (Tapu), Turkish tax identification number, passport, certified translations and apostilles.
Sources and status
- Analysis status: June 2026
- Tapu ve Kadastro Genel Müdürlüðü — tkgm.gov.tr
- Gelir Îdaresi Baškanlıðı — gib.gov.tr
- Resmî Gazete — resmigazete.gov.tr
- Inheritance Tax Act § 2, § 16, § 19, § 21, § 30 (as of 2026)
- Own market observation: Decker Real Estate, June 2026
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