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Estate planning: wills, trusts and cross-border estates

Estate planning with a U.S. will can cover property in Turkey. Turkish law still decides which heirs must receive a share of Turkish real estate.

$15,000,0002026 U.S. estate tax exclusion per person (IRS)
$15Texas apostille, per document, for use in Turkey [19]
Within 4 yearsTo apply to probate the will in Texas, from the death [8]

Is this the right route?

A U.S. will can cover property in Turkey. Turkey accepts a will made in the form required where it was signed (MÖHUK Art. 20(4) and Art. 7), so a properly signed Texas will is valid in form. Turkish law still governs Turkish real estate (Art. 20(1)). That means the compulsory shares of children, parents and a spouse apply. Heirs then need a Turkish certificate of inheritance (mirasçılık belgesi). The U.S. estate tax exclusion for 2026 is $15,000,000 per person (IRS).

Who it's for Families with property, accounts or heirs in both the U.S. and Turkey, and parents who want to name a guardian for their children.

Key requirements

A will is valid in form in Turkey if it follows the law of the place where it was signed
Turkish law governs Turkish real estate, including heirs' compulsory shares
Heirs need a Turkish certificate of inheritance (mirasçılık belgesi)
2026 U.S. estate tax exclusion: $15,000,000 per citizen or domiciliary

How it works

List each asset and its country: Turkish real estate, Turkish accounts, U.S. assets.
Check each heir's citizenship, and whether anyone holds a Mavi Kart.
Decide on one will or a separate Turkish will, and make sure neither revokes the other.
Sign with the formalities of the place where you sign; in Texas, consider a self-proving affidavit.
Name an executor and a guardian for minor children, each with a backup.
Tell the executor where the original is kept.

Typical times

Texas: apply to probate the willWithin 4 years of the death; later only if the applicant was not in default [8]
Texas: notice to each beneficiary named in the willWithin 60 days of the order admitting the will [10]
Texas: the executor files the inventoryBefore the 91st day after the executor qualifies [11]
U.S. estate tax return (Form 706), when one is requiredWithin 9 months of the death; an extension of time can be requested [16]
Turkey: inheritance tax return (veraset ve intikal vergisi) after a death in the U.S.4 months if the heirs live in the U.S.; 6 months if they live in Turkey; 8 months if they live in a third country [4]
Turkey: the peace judge (sulh hâkimi) opens the will after it is handed inWithin 1 month of delivery [2]
Turkey: objection period before a certificate is issued to heirs named in a will1 month from notice [2]

Note 1

What it costs

$15 [19]Texas apostille (Secretary of State), per document, for use in Turkey
$20 [20]Texas certified death certificate (DSHS), first copy$3 for each extra copy ordered at the same time
Set by each county clerkTexas probate court filing fee
Set each year by official Turkish tariffsTurkish court, notary and land registry feescheck the current amount before filing

Note 2

Estate Planning: questions people ask

Is a U.S. will valid in Turkey?

A U.S. will is valid in Turkey in form if it follows the law of the place where it was signed (MÖHUK Art. 20(4)). Turkish law still governs Turkish real estate, including the compulsory shares of children, parents and a spouse. An attorney reviews the will.

Can foreigners inherit property in Turkey?

Foreign nationals can inherit property in Turkey, but Land Registry Law No. 2644 Art. 35 limits what they may own, and inherited property outside those limits must be sold within up to 1 year. Some former Turkish citizens keep citizens' rights. An attorney should check each heir's status before you plan.

Who inherits if there is no will in Turkey?

If there is no will, Turkish law applies to real estate in Turkey. Children inherit first, in equal shares (TMK Art. 495). A surviving spouse receives a quarter next to children and half next to the deceased's parents (TMK Art. 499). Merit Law LLP reviews your family facts.

What is the U.S. estate tax exemption for 2026?

The U.S. estate tax basic exclusion for 2026 is $15,000,000 per person for U.S. citizens and domiciliaries (IRS). The estate of a non-citizen who lived outside the U.S. must file Form 706-NA if its U.S.-situated assets exceed $60,000. Whether a return is due depends on your facts.

Should I have separate wills for the U.S. and Turkey?

Both can work. One will keeps the plan in one document, but a Turkish peace judge must open it, within 1 month of delivery, and it needs translation. A separate Turkish will for Turkish assets keeps each country's paperwork apart. The two must not contradict each other, so an attorney should review both.

Who handles your case

Nora Busra Turan, licensed in Texas, New York and Maryland, works on the U.S. will and Texas probate side. The Turkish-law side is reviewed with the firm's lawyers licensed in Turkey (Istanbul Bar).

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Nora Busra Turan
Partner · Attorney

Watch the firm's video on YouTubeIs a Will Prepared in the US Valid in Turkey?21 May 2026

Documents to prepare

The original signed will, and any self-proving affidavit attached to it (Texas Estates Code §251.101).
Certified death certificate, with a Texas apostille for use in Turkey.
Turkish identity numbers (T.C. kimlik no.) and civil registry (nüfus) records for the deceased and each heir.
Tapu (title deed) records for each property in Turkey, and statements for Turkish and U.S. accounts.
Sworn Turkish translations (yeminli tercüme) of the will, the death certificate and any Texas court order.
Passports and proof of citizenship for each heir, and the Mavi Kart of anyone who gave up Turkish citizenship with permission.
For a guardian: the will or a separate written declaration naming the guardian and a backup (Texas Estates Code §1104.053).

Common reasons for refusal or delay

A will that leaves Turkish assets beyond the disposable part. The testator can dispose only of what is outside the compulsory shares of descendants, parents and a spouse (TMK Art. 505).
Dual U.S.–Turkish citizens: Turkey applies Turkish law to their whole inheritance, not only to Turkish real estate (MÖHUK Art. 4(1)(b) and Art. 20(1)).
Using a Texas court order directly at a Turkish land registry office. An administrative act in Turkey based on a foreign court decision first needs recognition by a Turkish court (MÖHUK Art. 58(3)).
Expecting a notary to issue the certificate of inheritance for foreign heirs. When foreigners request it, or the civil registry records are not enough, only the peace court (sulh hukuk mahkemesi) can issue it (Notary Law Art. 71/B).
Missing the Texas 4-year window. After that, a will can be probated only if the applicant was not in default, and letters testamentary generally cannot be issued (Texas Estates Code §256.003).
Heirs who hold only foreign citizenship: Land Registry Law No. 2644 Art. 35 limits real estate owned by foreign nationals, and inherited property outside those limits must be sold within a period of up to 1 year set by the Ministry, or it is liquidated and the value paid to the owner.
A handwritten Turkish will without the year, month and day in the testator's own hand (TMK Art. 538).
A late Turkish inheritance tax return. The deadline runs from the date of death (VİVK Art. 9).

When this is not the right route

You live in Turkey and all your assets are there: a Turkish official will made before a notary (resmî vasiyetname) may be simpler. See our Turkish law page.
Tax planning alone: estate and inheritance tax in both countries needs a tax adviser. This page covers the legal side.
A dispute between heirs that is already in a Turkish court: that is litigation in Turkey, for lawyers licensed in Turkey. See our Turkish law page.

Full details

Who this is for

Families with a home, land or bank accounts in Turkey and heirs in the U.S.
Turkish and dual citizens in Texas who want to know whether their will works in Turkey.
Parents who want to name a guardian for their children in both countries.
Heirs dealing with a death in Texas and property in Turkey.

Key requirements

Form: Turkey accepts a will made in the form of the country where it was signed, or in the form of the testator's national law (MÖHUK Art. 20(4) and Art. 7). Texas accepts a written will made under the law of the place where it was signed or where the testator lived (Texas Estates Code §251.053).
Treaties: Turkey has been a party to the 1961 Hague Convention on the form of testamentary dispositions since 22 October 1983; the United States is not. Both countries are parties to the Apostille Convention, so Texas documents for use in Turkey get an apostille from the Texas Secretary of State.
A Texas will must be in writing, signed, and witnessed by two credible witnesses aged 14 or older. A will written wholly in the testator's handwriting needs no witnesses (§251.051–251.052).
Which law: Turkish law applies to real estate in Turkey (MÖHUK Art. 20(1)). For other assets, Turkey applies the deceased's national law, and for a dual citizen who is also Turkish, that is Turkish law (Art. 4(1)(b)).
Compulsory shares under Turkish law (TMK Art. 506): half of the legal share for each descendant, a quarter of the legal share for each parent, and for a surviving spouse the whole legal share next to descendants or parents (three quarters otherwise). Siblings have no compulsory share (TMK Art. 505).
Example under Turkish law: a parent survived by a spouse and two children can leave 3/8 of the estate to anyone; the other 5/8 is protected.
Federal estate tax: the IRS lists a 2026 exclusion of $15,000,000 per person for U.S. citizens and domiciliaries. The estate of a non-citizen who lived outside the U.S. must file Form 706-NA if its U.S.-situated assets exceed $60,000.

What to check with an attorney

Which law applies to each asset, and whether any heir is a dual citizen.
Whether the will respects Turkish compulsory shares for Turkish assets.
Who will act in each country, and whether they need a power of attorney (vekâletname) for Turkey.
Tax exposure in both places. A tax adviser should review this.

Sources and review date

Fees and rules reviewed 16 Oct 2026. Sources below.

Official sources:

What changed: added the Turkish conflict-of-laws rules (MÖHUK Art. 20), compulsory shares, the certificate of inheritance, guardianship in both countries, Texas probate deadlines and fees.

Keep reading

Family or property in Turkey? Plan both sides before you sign.

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Notes

These are legal deadlines and periods, not predictions. Court times in both countries vary with each court's calendar and with how quickly documents arrive from the other country. ↑
Sworn translation costs are set by the translator. Attorney fees are quoted after a first conversation. ↑