Inheritance and power of attorney: the legal framework for foreign owners

2026-10-08 · Author: Grand Emlak

Inheritance and powers of attorney are the two questions foreign buyers in Antalya ask most; this article relies only on legislation and official notes.

Which law governs inheritance?

Under Article 20 of Law No. 5718 on Private International Law and Procedure, succession follows the national law of the deceased, but Turkish law applies to immovable property in Türkiye. Opening, acquisition and division of the estate follow the law of the country where it is located, and an heirless estate in Türkiye passes to the State. The form of a will is governed by Article 7, wills under the deceased's national law are also valid, and under Article 21 real rights over immovables follow the law of the place where the property lies. Source: Legislation Information System – Law No. 5718 (MÖHUK), accessed 08.10.2026

When the heir is a foreigner, Article 35 of the Land Registry Law applies: foreign natural persons from countries determined by the President may acquire immovable property and limited real rights within legal limits; the total area may not exceed ten percent of the privately owned area of the district or thirty hectares per person nationwide. The President may restrict acquisitions by country, person, region, duration, type and amount, and registry transactions follow the maps of military forbidden and security zones. Source: Legislation Information System – Land Registry Law No. 2644, accessed 08.10.2026

Inheritance and gift tax (2026)

According to the Revenue Administration brochure of September 2026, transfers of assets in Türkiye by inheritance or without consideration are subject to inheritance and gift tax and require a return. Under General Communiqué No. 57 in the Official Gazette of 31 December 2025, from 1 January 2026 the exempt share for each child, including adopted children, and the spouse is 2,907,136 TL, 5,817,845 TL for a sole-heir spouse, and 66,935 TL for gratuitous transfers. Source: Revenue Administration – Inheritance and Gift Tax Brochure (September 2026), Official Gazette – Inheritance and Gift Tax General Communiqué No. 57, accessed 08.10.2026

The 2026 tariff starts at one percent for the first 3,000,000 TL and reaches ten percent above 55,000,000 TL; gratuitous transfers are taxed at ten to thirty percent. The return is due within four months of a death in Türkiye if the taxpayer is in Türkiye and six months if abroad; for a death abroad, within six months if the taxpayer is in Türkiye, four months in the country of death and eight months in another country. A return is filed even below the exemption. Source: Revenue Administration – Inheritance and Gift Tax Brochure (September 2026), accessed 08.10.2026

Power of attorney: notary, consulate and apostille

Under Article 89 of the Notary Law, powers of attorney requiring a land registry transaction, wills, promises to sell real estate and estate division agreements are drawn up in the "regulatory" form; under Article 74 a sworn interpreter attends if the person does not speak Turkish. Articles 191 and 192 assign notarial acts abroad to consuls on consular premises, and Article 195 has the consul certify a foreign authority's signature and seal, subject to special laws. Source: Legislation Information System – Notary Law No. 1512, accessed 08.10.2026

The note of the Consular Section of the Turkish Embassy in Stockholm shows the practice: documents drawn up by a Swedish notary with an apostille are valid in Türkiye without further certification; without an apostille, the Swedish Ministry for Foreign Affairs and then the consulate must certify them. Documents are presented in Turkish, so a translation by a sworn translator registered with the consulate or linked to a notary in Türkiye is required. Powers of attorney for land registry transactions, wills, promises to sell and estate division agreements must be drawn up in person at the consulate; real estate powers require a photograph and the title deed details. Source: Turkish Embassy in Stockholm, Consular Section, accessed 08.10.2026

The Consulate General in Hamburg likewise states that a German notarial power of attorney is apostilled by a German court, translated by a sworn translator registered with the consulate and certified; the address does not replace the title deed details, two photographs under six months old are needed, and the buyer cannot also be the representative. Source: Turkish Consulate General in Hamburg, accessed 08.10.2026

The apostille rests on the Hague Convention of 5 October 1961. According to HCCH records, Türkiye signed on 8 May 1962, ratified on 31 July 1985 and the Convention entered into force for Türkiye on 29 September 1985; as of 30 June 2026 there are 130 contracting parties, including Germany (1966), Russia (1992), Sweden (1999) and Ukraine (2003). The Ministry of Justice publishes the list of states, updated 10 February 2025, and a model apostille as annexes to its circular. Source: Hague Conference on Private International Law (HCCH), Ministry of Justice, Directorate General for Foreign Relations and EU, accessed 08.10.2026

Practical checklist

• Write the block, parcel and unit details and the representative's identity in full.
• Abroad, prefer the consulate; a foreign notary requires apostille and sworn translation.
• Owners who do not speak Turkish act with a sworn interpreter.
• When an estate opens, diarise the tax filing deadlines.

Inheritance and agency rules vary by person and country and legislation changes; this is general information and every transaction needs confirmation by a lawyer and an accountant. Source: Legislation Information System – Law No. 5718 (MÖHUK), accessed 08.10.2026

Grand Emlak guides document preparation through its guide to buying in Türkiye, FAQ and process pages.