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Turkish law topic · 1 article

Inheritance and Gift Tax in Türkiye

Ölüm veya karşılıksız (ivazsız) intikal yoluyla edinilen malların değeri üzerinden alınan vergidir. Mirasçılar kanunda öngörülen süre içinde beyanname vermek zorundadır; vergi yıllara yayılan taksitlerle ödenir ve tapu ile banka işlemleri çoğu hâlde vergi dairesinden alınacak ilişik kesme belgesine bağlıdır.

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Do Foreign Heirs Pay Inheritance Tax on Turkish Assets?

Foreign heirs inheriting Turkish assets are generally subject to Turkish inheritance and transfer tax, with a filing obligation separate from the civil inheritance procedure.

Related Legislation

  • VİVK m. 1
  • VİVK m. 4
  • VİVK m. 9
  • VİVK m. 19

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Related topics
Distribution of InheritanceDisclaimer of InheritancePersonal Income Tax in Türkiye

This topic supports our Inheritance and Estate Matters in Türkiye for Heirs Abroad service.

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