Inheritance law for not rezedentov Turkey
Inheritance of property in Turkey are governed by Turkish law to the procedure adopted in most countries. In case of death of the owner (foreign national) property transferred to his heirs. Coming into an inheritance occurs in the country of nationality of the successor. Real estate heir to the Census takes place in Turkey after the submission to the relevant Turkish court legalized and translated documents and the payment of inheritance tax. Inheritance of property by foreigners in Turkey is governed by the principle of reciprocity. Explanation is given in the Resolution of the Cabinet of Ministers of Turkey №2 / 13394 of 05.29.1940. Its meaning is to ensure that foreign nationals in Turkey subject to the same rules as for Turkish nationals in other countries. In the case of inheritance, shall be approved only valid will, drawn up in the country's heir.If such a will is not there, it comes into force legislation adopted by the Turkish law of succession. The tax is paid to the amount specified in the Tapu. Will is best to draw the Turkish notary, but you can make it in Russia or any other country signatory to the Hague Convention of 1961, and to assure apostil. And then you will not have any problems with the transfer of property by inheritance. The procedure for drawing up a will: 1. After the lawyer receives reliable information about your will, he shall submit an application to the notary to Your will set out in a will, has acquired an official character. Do you get a notary number and date of registration of the will, and a certified copy of it. 2. The notary, in turn, is obliged to keep the original wills and report it to the Chamber of Notaries of Turkey.3. Lawyer reports compiled testament to the Embassy of Turkey in your country. 4. Turkish Embassy in Russia sends relevant information to the Ministry of Foreign Affairs and the registry office of your country. 5. The lawyer submits an application to the local court to obtain the registration of wills. 6. In the event of your death, the lawyer asks the rightful heir (heirs) the death certificate. 7. Upon receipt of the death certificate lawyer goes to court to obtain the right to execute the will. And immediately after this application is submitted to the appropriate authority, registration of property rights to transfer the rights to the name of the heir. For the transfer of ownership in accordance with the will of the heir (-tsa) must present a letter from the court of his country and to assure him of the Turkish Consulate. Then, you must submit a letter to the appropriate court at the location of the property.Turkish court then issues an official document authorizing the transfer of ownership. After that, this letter is presented together with other documents to the Office for registration of Tapu. This transfer of ownership does not require the approval of the military. Do not apply other restrictions that exist for foreigners. Please note that the transfer of property by inheritance is taxed on inheritance, so if the heir to sell inherited property, it is exempt from income tax. Tax on inheritance and transfer of property in the Turkish real estate transfer within Turkey from one to another or on the inheritance subject to the payment of tax on inheritance and transfer. The taxpayer - is the person who receives the property by inheritance.The tax is calculated on the basis of the declaration submitted by the taxpayer. In the case of inheritance declaration must be filed within 4 months from the date of death. If the death occurred in Turkey, and the taxpayer - is Turkey's submission of the declaration period is extended to six months. In the case of the owner's death occurred outside Turkey, and the taxpayer is also outside of Turkey - the period of submission of the declaration once again becomes 4 months. However, if the death of the owner came in one country, and the taxpayer is in another, the period of submission of the declaration as 6 months. In the case of donation declaration must be filed within one month after the transfer of ownership. The tax rate varies each year. There are some discounts for inheritance daughters, sons and spouses. The provisions of the Turkish inheritance law: Article.495 In the absence of spouse (s), the heirs of the first stage are the children of the deceased with the division of the inheritance equally. If the death of one of the children, grandchildren and great grandchildren will inherit in the relevant parts of the scheme: Article. 496 In the absence of spouse (s), children or grandchildren, will inherit the property of the father and mother of the deceased in equal shares. In the absence of a parent inheritance is divided as follows: Article. 497 In the absence of spouse (s), children, grandchildren and parents, the inheritance is divided between other relatives in the degree of kinship (grandfather, grandmother, uncle, aunt) as follows: Article. 498 children born out of wedlock, provided their recognition by a parent or by a court decision recognized heirs an equal footing with legitimate children. Article. 499 If the deceased has a husband (a), in the absence of other relatives all legacy leaves him (her).If in addition to the spouse (and) there are other heirs, the inheritance is distributed as follows: Notes. If the spouse (a) is not resident (a), together with the late and can not prove their close relationship with him, it can be deprived of (a) legacy. Divorced spouses and bride (groom) are not eligible for inheritance. Article. 500 Adopted children have the same rights as native. If a person's adoptive parents, they lose the right to be his heirs. Article. 501 In the absence of the heirs of all the property leaves the state. Article. 514 Everyone has the right to make a will in favor of any other person or group of persons. A will can be changed at any time or liquidated. Article. 584 Missing persons can be declared dead when suspected confident in the death of the expiry of 5 years, with no news - after the expiration of 15 years.If in this case there is a missing heir, the property is kept by the state for 10 years, then departs treasury.Article. 593 The matter of inheritance is the judge, who is obliged to: • describe the property • Take steps to ensure his safety • to sell the property, if necessary (section between the heirs, payment of debts and taxes) • pay the debts and obligations of the deceased • settle the banking business of the deceased • ensure the normal operation enterprises and organizations belonging to the deceased. If this is not possible, take measures to freeze their activities These measures referee takes both personally and through their official representatives. Article. 594 If the heirs can not be detected during the year 2 times per month the judge makes the ads in the press about the inheritance. If during this time no claims received inheritance, then it moves to the state. Article. 598 During the month the court shall issue a certificate to the heirs of inheritance, which can be challenged in court.Article. 604 Any heir may renounce his share of the inheritance in favor of any heir or another state which is recognized as the rightful heir.