Arv og testamenter i Tyrkia: Hva norske borgere bør vite

An increasing number of Norwegians are settling in Turkey or investing in property there. This has led to questions related to inheritance and wills becoming highly relevant. Turkey's inheritance law differs in several respects from the Norwegian, and it is important to be aware of these differences to ensure that the inheritance process proceeds smoothly. In this article, we go through the main aspects of Turkish inheritance law and provide tips on how you can adapt to the system.

Main Principles in Turkish Inheritance Law

Turkey's inheritance law is regulated by the Turkish Civil Code. The fundamental principles are:

• Mandatory Share Inheritance: Close relatives are entitled to a certain share of the inheritance. Heirs in the first order of succession (children, grandchildren) are entitled to at least half of their legal portion. For the second order of succession (parents, siblings), the mandatory share is a quarter.

• The Spouse's Right of Inheritance: The surviving spouse inherits together with the children. If there are no descendants, the spouse inherits at least half. The remainder goes to the deceased's parents or siblings.

• The State's Right of Inheritance: If there are neither relatives nor a surviving spouse, the inheritance passes to the state. This differs from Norwegian law, where more distant relatives always take precedence over the state.

• Freedom of Testament: The testator is free to bequeath the portion exceeding the mandatory share. Note that equal distribution among children is not required as in Norway.

Creating a Valid Will

For a will to be valid under Turkish law, it must either be handwritten and signed by the testator or executed at a notary with two witnesses present. Norwegians are advised to prepare a separate Turkish will for assets in Turkey, in addition to a Norwegian will. It is important that the content of the two wills corresponds to avoid conflict. A Turkish will can be written in English and translated by a certified translator.

Inheritance Tax in Turkey

The inheritance tax varies from 1 to 30 percent, based on the value of the inheritance and the kinship to the deceased. The spouse and children benefit from the lowest rates. The tax must be paid within three years after the death to avoid delay interest. Certain types of assets, such as furniture and personal belongings, are exempt from tax.

Execution of the Inheritance Process

Upon a death, the peace court (sulh mahkemesi) issues an inheritance certificate that identifies the rightful heirs and their respective shares of the estate. With this, heirs can transfer real estate and withdraw bank accounts. The process usually takes 2-3 months. Foreign nationals must also provide an inheritance certificate from their home country, which must be translated into Turkish and affixed with an apostille stamp. Norwegian nationals also need to obtain a marriage certificate.

Summary

The differences between Norwegian and Turkish inheritance law can create pitfalls for Norwegians with ties to Turkey. By familiarizing oneself with the main principles, creating a valid will, and obtaining the necessary documentation, one can facilitate a smooth inheritance process. It is recommended to seek advice from a lawyer with expertise in cross-cultural inheritance cases to best safeguard one's interests.