Dual Nationality and a Turkish Estate: Which Law Governs Each Asset?
Short answer: Dual nationality does not give heirs a free choice between two inheritance systems. Under Articles 4 and 20 of Turkey’s Private International Law Act, the deceased’s relevant nationality must be identified using the statutory rules, and Turkish immovable property must be treated separately. Where the deceased had Turkish citizenship together with another citizenship, Article 4 gives priority to Turkish law for a nationality-based reference. Where the deceased held two foreign citizenships and no Turkish citizenship, Article 4 refers to the state with the closer connection. Bank balances, company shares and land must then be classified individually.
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Quick summary
| Legal issue | Dual Nationality and a Turkish Estate: Which Law Governs Each Asset? |
|---|---|
| Short answer | Dual nationality does not give heirs a free choice between two inheritance systems. Under Articles 4 and 20 of Turkey's Private International Law Act, the deceased's relevant nationality must be identified using the statutory rules, and Turkish immovable property must be treated separately. Where the deceased had Turkish citizenship together with another citizenship, Article 4 gives priority to Turkish law for a nationality-based reference. Where the deceased held two foreign citizenships and no Turkish citizenship, Article 4 refers to the state with the closer connection. Bank balances, company shares and land must then be classified individually. |
| Key legislation | Law No. 5718 — Articles 1, 2, 4, 7, 20, 43; Law No. 4721 — Articles 575, 599; Law No. 6100 — Articles 223, 224 |
Begin with the deceased’s nationality, not the heir’s passport
The general succession connecting factor in Article 20 of Law No. 5718 is the deceased’s national law. The citizenship of the person seeking an inheritance certificate is not a substitute. An heir’s foreign nationality can matter to other questions, including the legal conditions for retaining a particular property, but it does not by itself determine the shares in the deceased’s estate. Keep those issues separate throughout the file.
First establish the deceased’s full nationality history from reliable official evidence. A place of birth, a residence permit or an expired passport does not alone answer whether citizenship existed at the legally relevant time. Naturalisation, loss of citizenship and recovery of citizenship can affect that history. Record the dates of the relevant decisions and the dates on which they became effective, together with any dispute about what the overseas record means.
The sequence matters because death opens the succession under Civil Code Article 575. A later document confirming an earlier citizenship status must be read for the status it proves, rather than simply its issue date. The lawyer’s analysis should identify the relevant connecting factor and its temporal application expressly. Describing the deceased casually as “British-Turkish” or “American-Turkish” is insufficient where the legal record shows a different position.
Article 4 gives Turkish citizenship priority within its rule
Article 4(b) addresses people who hold several citizenships and are also Turkish citizens. Where the Act determines the applicable law by nationality and does not provide otherwise, Turkish law applies. This rule prevents a party from selecting the foreign citizenship solely because that country’s inheritance system produces a preferred beneficiary or distribution. The existence of a second passport is not an election clause.
The result must be connected to the exact issue being analysed. Article 4 supplies a rule for identifying the national law where the statute uses nationality. Article 20 still contains separate provisions concerning immovables, the opening and acquisition of inheritance, partition, the form of testamentary dispositions and testamentary capacity. A complete analysis reads those provisions together; it does not stop after writing “Turkish citizen” at the top of the file.
Distinguish genuine concurrent citizenship from former Turkish citizenship. A person who previously held citizenship and later ceased to hold it cannot be treated as a dual national merely because their family retains Turkish records or describes them that way. Conversely, residence abroad for many years does not establish loss of citizenship. Obtain the official status evidence before preparing the inheritance-share calculation or instructing institutions to release assets.
Two foreign citizenships require the closer-connection analysis
Article 4(c) applies where a person holds several citizenships without also holding Turkish citizenship. It refers to the law of the state with which the person has the closer connection. The provision does not say that the newest passport, the birthplace or the country where the heirs live automatically prevails. The factual and legal basis for the closer connection must be explained.
Build an evidence file that records the deceased’s residence history, family life, professional activity and other material links to the countries concerned. These are matters for the legal assessment of connection, not a mechanical points system created by the heirs. Identify inconsistencies, including where tax residence, ordinary residence and nationality records describe different relationships. A short stay or a mailing address should not be presented as conclusive proof of the required connection.
Once the relevant national law is identified, its content must still be established. Article 2(5) addresses states containing territorial units with different legal systems. The law of that state determines the appropriate unit; where it contains no determining rule, the unit most closely connected to the dispute is used. A reference to “US law,” for example, cannot be assumed to identify a complete set of succession rules without examining the relevant internal legal system.
Turkish immovable property follows the specific rule in Article 20
Article 20(1) expressly makes Turkish law applicable to immovable property situated in Turkey. Identify the actual registered rights before applying that rule: ownership of an apartment, a share in land, a limited real right and a contractual claim against a developer are not descriptions of the same asset. Obtain current title information and the documents establishing how the deceased acquired the interest.
A foreign will does not remove the statutory need to determine the governing law. The validity of its form and the extent of the testator’s substantive power to dispose are separate questions. Similarly, a foreign probate grant that administers a broad overseas estate does not by itself establish the shares governing a Turkish apartment. Read the foreign instrument for its real scope, and calculate the Turkish immovable succession using the applicable Turkish provisions.
The rights of the heirs must also be distinguished from the practical completion of registration. Article 599 of the Turkish Civil Code provides for acquisition by operation of law, subject to statutory exceptions. A certificate and land-registry process provide the evidential and registration framework needed to act on that right. The existing guide to spouse and descendant shares addresses the substantive Turkish distribution rules once Turkish law has been identified.
A bank balance is a claim requiring its own analysis
A bank account does not become immovable property because the bank’s branch is in a building in Turkey. The estate generally holds a contractual claim against the relevant institution. Identify the account holder, contracting institution, account type and any joint-holder or beneficiary arrangement shown in the contract. A relative’s access credentials or authority to operate the account during the deceased’s life are not proof that the balance belongs to that relative after death.
Apply Article 20’s national-law rule together with its additional rules for the opening, acquisition and partition of the estate. The nationality analysis under Article 4 can therefore change the treatment of a monetary asset even where the Turkish apartment remains subject to Turkish succession law. The correct conclusion requires the asset’s legal nature and location to be established; the address on one bank statement is not a complete conflicts analysis.
Distinguish beneficial entitlement from the bank’s release conditions. The bank must be given documents that establish the persons authorised and entitled to receive the relevant money. An inheritance certificate, death record and other transaction requirements serve different purposes. A legal opinion on applicable law does not itself operate as a payment instruction. Equally, a request for further documentation from the bank does not establish that its preferred inheritance shares override the governing law.
Do not treat company shares as direct ownership of company land
The distinction between a shareholder’s asset and the company’s assets is essential in an international estate. Commercial Code Article 125 recognises commercial companies as legal persons capable of holding rights and obligations, subject to statutory exceptions. If the deceased owned shares in a Turkish company, the estate’s asset is the relevant ownership interest in that company. The company’s apartment, factory or bank account remains company property. Looking through the company and distributing its real estate as though the deceased held personal title misidentifies what is being inherited.
The succession analysis must be coordinated with the rules governing the company and its ownership interests. Obtain the articles of association, share records, relevant register information and any agreement affecting the particular shares. Questions about a transfer’s recognition by the company, the exercise of voting rights and the management of an undivided inherited interest are not answered solely by an inheritance-share percentage.
The same discipline applies to a contractual right to buy property. A promise of sale, money paid to a developer and registered ownership are different positions. Determine which rights and obligations existed at death. That inquiry affects asset classification, value, potential litigation and the documents needed to complete or recover the investment. It should be completed before an estate schedule labels every property-related investment “Turkish real estate.”
A will raises several legal questions, not one
Article 20(4) refers the form of testamentary dispositions to Article 7 and additionally recognises dispositions made in accordance with the deceased’s national law. Article 20(5) provides a separate rule for testamentary capacity, referring to the testator’s national law at the time the disposition was made. These are distinct from the rule determining the substantive succession to an asset. The relevant dates and legal questions should be recorded separately.
A will can therefore pass a formal-validity test while a particular disposition still requires examination under the law governing the inherited asset. Conversely, assuming that every overseas will is unusable because it was not executed before a Turkish notary disregards the statutory conflicts framework. International agreements also require attention because Article 1(2) preserves the applicable treaty provisions.
Obtain the complete testamentary instrument and any later codicils or revocations. Identify the law relied on for its form, capacity and substantive effect. Do not infer that a statement selecting a foreign law has unlimited effect in Turkey. Its operation must be tested under the applicable Turkish conflicts rules and any relevant treaty. The foreign-will guide provides further detail on the form question without replacing this nationality and asset analysis.
Prove both the citizenship facts and the relevant foreign law
Two evidence tasks run together. The first establishes facts: identity, citizenship, deaths, family relationships and ownership of assets. The second establishes the content of the foreign law selected by the Turkish conflicts rules. Article 2 requires the court to apply the relevant foreign law of its own motion and permits it to seek assistance from the parties. A party should provide reliable legal materials rather than a conclusion without its sources.
Foreign-language documents require translations under Article 223 of the Code of Civil Procedure. Article 224 concerns authentication of foreign official documents while preserving treaty rules. Prepare the documents for their intended use and keep the authentication question distinct from whether the underlying citizenship statement is substantively accurate. An authentic document must still be interpreted correctly.
For states with several legal systems, make the territorial-unit analysis explicit. Explain why the supplied law is the relevant system, the date of the provisions relied on and how the foreign law treats the precise succession issue. If a competing heir submits a different foreign-law opinion, identify the actual disagreement: nationality, territorial connection, asset classification, legal content or testamentary interpretation. Those questions require different evidence and should not be merged into a general argument about fairness.
Jurisdiction, estate administration and tax remain distinct
Check the treaty position before treating the Act’s domestic rules as the whole framework. Article 1(2) preserves the provisions of international agreements to which Turkey is a party. Identify the agreement, contracting states, entry into force and precise subject covered before relying on it. A document-authentication treaty and a treaty provision governing inheritance are not interchangeable. Record whether the verified agreement changes the particular legal question, concerns only the treatment of documents or has no application to that issue. The nationality of an individual heir does not, without that analysis, establish that a treaty governs the deceased’s entire succession.
The applicable law does not by itself select the court. Article 43 of Law No. 5718 provides a specific Turkish international-jurisdiction rule for inheritance litigation, referring to the deceased’s last domicile in Turkey and, where there was no such Turkish domicile, the location of estate property. The appropriate court and procedure must also be identified for the particular request. The inheritance-jurisdiction guide explains this separate stage.
Likewise, a foreign succession law does not eliminate Turkish procedural requirements for a Turkish case or administrative requirements for a Turkish asset transaction. A certificate suitable for identifying heirs is different from authority to represent every heir in a sale. Where several heirs hold rights together, representation and decision-making must be organised lawfully. One heir’s citizenship does not authorise them to sign on behalf of all the others.
Tax analysis should use the relevant tax legislation and the actual persons, assets and events. A conclusion under Article 20 is not a tax exemption certificate. Keep tax calculations outside the succession-law table unless the relevant tax basis has been separately verified. This prevents a nationality decision from being stretched into an unsupported conclusion about tax residence, inheritance tax or the later sale of property.
Record the conclusion for each asset and each legal issue
A useful working schedule states the asset, its legal owner at death, its classification, the relevant nationality rule, the applicable succession rule and the documents supporting the conclusion. Add separate fields for testamentary form, capacity, court jurisdiction and practical release or registration steps. This is a decision record rather than a substitute for legal reasoning: every conclusion should point back to its supporting fact and legal provision.
Check the schedule against the inheritance certificate and any overseas estate papers before requesting payment or registration. Explain any difference in shares or beneficiaries instead of presenting inconsistent documents to different institutions. Where the dispute concerns the evidence itself, resolve that problem before treating the shares as settled. An apparent mismatch can arise from identity errors, different legal functions of probate instruments or genuinely different governing rules.
For clients abroad, the first review should therefore include all citizenship records, the death document, the will, the family evidence and an asset list. Bakırcı & Keskin Law Office provides Mersin-based legal services throughout Turkey with direct English communication. The analysis is anchored to the actual deceased, actual assets and verified law; it does not assume that the most convenient passport determines the result.
Frequently asked questions
Can the heirs choose the more favourable nationality?
No. Article 4 supplies the rules for nationality-based references. The heirs’ preference does not replace those rules.
What if the deceased had both Turkish and British citizenship?
Where Article 4(b) applies to a nationality-based reference, Turkish citizenship takes priority. Article 20’s separate asset and testamentary rules must still be considered.
What if the deceased had two foreign citizenships but no Turkish citizenship?
Article 4(c) refers to the state with the closer connection. That connection must be established; neither passport automatically wins merely because it was issued first or last.
Does my nationality as an heir determine my share?
It does not replace the deceased’s national law as Article 20’s general connecting factor. The heir’s own status can be relevant to other asset-specific requirements.
Does foreign succession law govern a Turkish apartment?
Article 20 expressly applies Turkish law to immovable property in Turkey. The right being inherited must first be correctly identified.
Are shares in a company that owns land treated as the land itself?
No. Company shares and company-owned land are different assets. Succession to the shares must be coordinated with the company’s governing rules.
Can different estate assets require different legal analysis?
Yes. The specific Turkish-immovable rule, the national-law rule and Article 20’s other provisions must be applied to the relevant assets and issues.
Is a formally valid foreign will automatically effective for every Turkish asset?
No. Testamentary form, capacity and substantive entitlement are separate questions. The governing rules for the particular asset remain relevant.
Is an old passport enough to prove dual nationality?
It is evidence to examine, but the relevant citizenship history must be established. Naturalisation and loss or recovery of citizenship require attention to their official records and dates.
Does the succession-law conclusion settle Turkish tax?
No. Tax consequences require analysis under the relevant tax legislation. Article 20 does not itself establish a tax exemption or a tax calculation.
Official legal sources
- Law No. 5718 — Articles 1, 2, 4, 7, 20, 43
- Law No. 4721 — Articles 575, 599
- Law No. 6100 — Articles 223, 224
- Law No. 6102 — Articles 125
The official Turkish legislation and applicable treaty provisions control. The governing rules must be applied to the facts and documents of the particular estate.
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