STRATEGY

Netherlands Investors: Inheritance and Succession Planning for Turkish Real Estate

How Dutch property owners in Türkiye can navigate inheritance law conflicts, probate timelines, and ownership structures before succession becomes urgent.

May 2, 2025·5 min read
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Dutch families with property holdings in Türkiye increasingly ask a question that has little to do with yield or entry price: what happens to this asset when it passes to the next generation. Inheritance planning is rarely addressed at the point of purchase, yet it shapes how smoothly a property transitions across borders, and how much of its value survives the process intact.

Two Legal Systems, One Asset

A Dutch national who owns real estate in Türkiye sits at the intersection of two inheritance regimes. The Netherlands applies its own succession law to worldwide assets under EU Regulation 650/2012, which generally allows a testator to elect the law of their nationality to govern their estate. Türkiye, however, applies the principle of lex rei sitae to immovable property located within its borders: Turkish law governs how Turkish real estate is inherited, regardless of what a Dutch will states.

This is not a conflict that resolves itself. Without deliberate planning, a Turkish property can end up distributed according to Turkish forced heirship rules, which reserve fixed shares for children and a surviving spouse, even where a Dutch will expresses a different intention. Investors who assume their Dutch estate planning automatically extends to their Turkish portfolio are often mistaken.

Practical implication : Foreign owners should treat their Turkish property as a separate estate planning matter, addressed with a Turkish will or an explicit choice-of-law clause where permitted, rather than an extension of their Dutch arrangements.

The Probate Process in Türkiye

Turkish inheritance proceedings for a foreign national typically begin with a veraset ilamı, a certificate of inheritance issued by a Turkish court or notary confirming the legal heirs. Dutch heirs will usually need to supply an apostilled and translated Dutch death certificate, proof of kinship, and sometimes a certificate from a Dutch notary confirming applicable succession law. The process can take several months, longer where heirs are unresponsive, dispersed across countries, or where the estate includes property that has not been properly registered or has outstanding encumbrances.

Title transfer at the land registry (Tapu ve Kadastro) follows once the veraset ilamı is finalized. Inheritance tax in Türkiye is calculated on the assessed value of the property and applies on a sliding scale, with rates and exemptions that differ meaningfully from Dutch succession tax thresholds. Because the Netherlands and Türkiye do not have a comprehensive treaty eliminating double taxation on inheritance, heirs should confirm in advance how each jurisdiction credits or offsets tax paid in the other.

Structuring Ownership Ahead of Time

Several structuring choices affect how smoothly a Turkish property passes to heirs. Direct personal ownership is the simplest to acquire but exposes the asset fully to Turkish forced heirship and probate timelines. Holding property through a Turkish or Dutch corporate structure can, in some cases, simplify succession by transferring shares rather than the underlying real estate, though this introduces its own tax and compliance considerations that require case-by-case evaluation. Joint ownership between spouses, and clearly documented beneficiary intentions registered with a Turkish notary, can also reduce ambiguity at the point of transfer.

None of these choices is universally correct. The right structure depends on the size of the holding, the number of intended heirs, whether the property is income-producing, and how the Dutch and Turkish tax positions interact for the specific family involved.

What to Prepare Now

Owners should keep a Turkish will in place alongside their Dutch will, addressing Turkish assets specifically, and should ensure that title documents, purchase contracts, and any mortgage records are current and easily accessible to heirs. A Turkish power of attorney held by a trusted local representative, kept current, materially shortens the time between a death and a completed transfer, since many procedural steps in Türkiye still require in-person or notarized action.

Bottom line : Succession planning for Turkish real estate is a distinct exercise from Dutch estate planning, governed by different rules and timelines. Addressing it early, with coordinated Turkish and Dutch legal advice, protects both the value of the asset and the interests of the heirs who will eventually inherit it.

Eurasia Experts works with Dutch property owners and their advisors to review ownership structures and coordinate with local legal counsel on succession matters affecting Turkish real estate holdings.

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