Germany–Turkey Inheritance Tax Treaty Explained

This distinction matters. A family may know that Germany and Turkey have a tax treaty and assume it protects an inheritance from double taxation. The current Germany–Turkey agreement does allocate taxing rights for income and capital taxes, but it does not allocate inheritance or gift tax rights. It cannot be used to decide which country may tax a death transfer.

This guide explains the position checked on 18 September 2026. It focuses on inheritances involving German residents, Turkish citizens, heirs in either country and assets located in Germany or Turkey. It is a tax overview, not advice on succession, matrimonial property, probate or forced-heirship law. Those legal questions may require a succession lawyer in addition to tax advisers in both countries.

Why the Germany–Turkey income tax treaty does not solve inheritance tax

Tax treaties are not interchangeable. Their scope is defined by the taxes listed in the agreement. The bilateral Germany–Turkey treaty applies to taxes on income and capital. Inheritance tax in Germany (Erbschaftsteuer) and Turkish inheritance and transfer tax (Veraset ve İntikal Vergisi) are separate transfer taxes.

Germany’s Federal Ministry of Finance publishes inheritance and gift tax treaties in a distinct section. Its 2026 list names Denmark, France, Greece, Switzerland and the United States as treaties in force; the former treaty with Sweden ceased to apply after 31 December 2023. Turkey is absent from that section. The absence means there is no treaty tie-breaker that assigns an estate asset exclusively to Germany or Turkey.

When can Germany tax the inheritance?

Section 2 of the German Inheritance and Gift Tax Act (Erbschaftsteuer- und Schenkungsteuergesetz, ErbStG) distinguishes unlimited and limited tax liability.

• Unlimited tax liability: the entire acquisition may enter the German tax base when the deceased at death or the heir when the tax arises is an “Inländer.” This generally includes a person with a German residence or habitual abode. Certain German citizens who recently moved abroad can also remain within the rule.
• Limited tax liability: if no relevant person is an Inländer, Germany can still tax specified German-situs assets under Section 121 of the German Valuation Act. German real estate and certain substantial shareholdings are common examples.

German nationality alone is not the only test, and registration formalities do not replace a factual residence analysis. A person can also have more than one residence for German tax purposes. Departure dates, available homes, family circumstances and the statutory citizen rules should be reviewed before assuming that only German-situs property is taxable.

German allowances and rates in 2026

German tax is charged to the recipient after available exemptions and deductions. The personal allowance under Section 16 ErbStG depends on the relationship and, for unlimited tax liability, includes:

For limited tax liability, the allowance can be proportionally reduced under Section 16(2). German rates under Section 19 range from 7% to 30% in Tax Class I, 15% to 43% in Tax Class II and 30% to 50% in Tax Class III. The exact rate depends on the taxable acquisition and the recipient’s tax class. Business-property, family-home, maintenance and other reliefs require their own conditions and should not be assumed from the relationship allowance alone.

When can Turkey tax the inheritance?

Turkish Law No. 7338 uses connecting factors that are not identical to Germany’s. Turkish inheritance and transfer tax can apply to assets in Turkey and can extend to transfers involving Turkish citizens, including certain foreign assets. A statutory exception can apply where a non-Turkish person domiciled outside Turkey receives a Turkish citizen’s property located outside Turkey.

The analysis should therefore record:

• the deceased’s citizenship and domicile;
• each heir’s citizenship, residence and domicile;
• the legal and physical location of each asset;
• the ownership percentage and any liabilities attached to the asset; and
• the date and legal basis of the acquisition.

For the complete Turkish scope, valuation and filing rules, see our separate Inheritance and Gift Tax in Turkey 2026 guide. That page targets the general Turkish filing intent; this article addresses the narrower Germany–Turkey coordination problem, so it complements rather than duplicates the existing guide.

Turkey’s 2026 inheritance rates and exemptions

For transfers occurring in 2026, the standard Turkish inheritance tariff is progressive:

The 2026 inheritance exemption is TRY 2,907,136 for each descendant, including an adopted child, and the surviving spouse. A surviving spouse with no descendants has a TRY 5,817,845 exemption. The brackets apply progressively after the relevant exemption and allowable deductions; the top rate is not charged on the entire share.

How double taxation relief works without a treaty

Where both countries tax the same acquisition, relief depends on domestic law. It is not guaranteed to eliminate every overlap.

German foreign inheritance tax credit under Section 21 ErbStG

For a German unlimited-tax-liability case, Section 21 ErbStG may, on application, credit foreign tax that corresponds to German inheritance tax. The foreign tax must be assessed on the recipient, paid, not refundable and attributable to qualifying foreign assets that are also subject to German inheritance tax. The credit is capped at the German tax attributable to those assets and is calculated separately by country.

The timing condition also matters: the German inheritance tax relating to the foreign assets must arise within five years of the foreign inheritance tax. The heir must prove the foreign asset value and the assessment and payment of foreign tax. German authorities may require certified German translations.

Turkish deduction for certain foreign taxes and liabilities

Article 12 of Turkish Law No. 7338 allows specified debts and, for qualifying foreign assets belonging to a Turkish citizen, documented foreign inheritance and transfer taxes related to those assets to be deducted in determining the Turkish taxable base. This operates as a deduction from the base, not necessarily as a one-for-one tax credit. Its value can therefore be lower than the German tax paid.

The relief mechanisms are asymmetric: Germany may provide a capped credit for qualifying foreign tax, while Turkey’s provision may reduce the taxable base in the circumstances it covers. Differences in asset classification, valuation date, currency conversion, taxpayer identity and the person legally charged with tax can prevent a full offset.

Four common Germany–Turkey estate scenarios

These examples identify possible connecting factors; they do not determine liability by themselves. The result can change if the deceased retained a German home, an heir has dual residence, the asset is held through a company, the estate has debt, or matrimonial property rules change the inherited share.

Filing deadlines in Germany and Turkey

Germany: notification is usually due within three months

Under Section 30 ErbStG, a taxable acquisition generally must be notified in writing to the competent German tax office within three months after the heir learns of the acquisition. Exceptions exist for certain German court, notary or consular cases, but those exceptions do not generally protect a case involving foreign assets. The notification is not necessarily the full tax return. The tax office can later request a return and set its deadline.

Turkey: the period depends on the death and taxpayer locations

A Turkish inheritance return is generally required even when the heir’s share is below the exemption. The standard tax is paid in six equal instalments over three years, in May and November. Filing should not be delayed while waiting for the other country to issue its assessment; instead, advisers should coordinate protective filings, later evidence and any amendment or relief procedure.

Documents to prepare for a coordinated filing

• death certificate and evidence of the legally relevant date of death;
• will, probate certificate, certificate of inheritance and heirship records;
• passports, citizenship evidence and address/residence history for the deceased and heirs;
• marital-property agreement or family status records where relevant;
• asset register showing country, legal owner, percentage, acquisition history and date-of-death value;
• land-registry records, bank statements, securities statements and company documents;
• loan agreements, mortgages and other evidence of deductible liabilities;
• foreign tax returns, assessment notices, proof of payment and confirmation that tax is not refundable;
• exchange-rate and valuation working papers; and
• apostilles and certified translations required by the receiving authority.

Use one reconciled asset schedule for both countries, but keep separate columns for each country’s taxable value, exemption, debt treatment, currency conversion and relief claim. This makes differences visible before an assessment becomes final.

A practical cross-border workflow

1. Freeze the facts: record death, knowledge and filing dates immediately.
2. Map people: determine citizenship, domicile, residence and any German extended-residence rule.
3. Map assets: classify each asset under both countries’ situs and valuation rules.
4. Calculate independently: prepare provisional German and Turkish tax computations before applying relief.
5. Test relief asset by asset: identify whether German Section 21 credit or the Turkish Article 12 deduction is available and what evidence is missing.
6. File on time: do not wait for one country’s final assessment if the other filing deadline is running.
7. Reconcile final assessments: submit proof of assessment and payment, certified translations and any amendment request within the relevant procedural period.

For an English-speaking review of the Turkish side, see our Turkish tax advisory service. Families who also have income, rental or investment connections can use the broader tax overview for foreigners in Turkey to separate estate tax from ongoing tax obligations.

Key conclusion

The phrase “Germany–Turkey inheritance tax treaty” describes a real search problem, but not an existing treaty. As of 18 September 2026, the two countries have no bilateral inheritance or gift tax agreement. Both domestic systems may apply, and relief depends on statutory provisions that use different asset definitions and different mechanisms.

The safest approach is to calculate both exposures early, preserve proof by asset and taxpayer, and coordinate the order and timing of claims. High-value estates, business interests, dual residence, recent migration, family companies and mixed bank or securities portfolios require case-specific advice in both jurisdictions.