In this regard, international private law basically determines which existing legal system will be used on a case-by-case basis. In practice, legal conflicts between the individual states often arise in this regard. With regard to the topic of heirs abroad, the nationality of the testator is in principle decisive for the Turkish International Private Law and Turkish Inheritance Law; then the law applicable to succession is also based.
There are numerous cases of inheritance law with a foreign connection. An inheritance case with a foreign connection can affect foreign inheritance law in a variety of ways. In the past, the following cases with a direct foreign connection were primarily dealt with in German inheritance law :
As a Turkish citizen, the testator has assets abroad;
As a Turkish citizen, the testator has his last place of residence abroad;
As a Turkish citizen, the testator made a death will (will) abroad.
The testator is not a Turkish citizen, but has assets to be inherited in Germany;
The testator is not a Turkish citizen and has drawn up a will that also includes property located in Turkey;
The testator is not a Turkish citizen, but lives in Turkey and also wants to make his will here;
A mixed national couple (example: husband is Turkish, wife is German) has drawn up or drawn up a will.
Inheritance with touching abroad as a difficult matter. The cases listed above related to the Turkish Inheritance Law relating to foreign countries already make it clear that the topic of inheritance abroad is one of the most complex and difficult matters within the entire inheritance law. It is always important to decide whether foreign legal systems are to be observed in addition to the Turkish Law. This must already be taken into account, for example, when drafting the will and planning the estate. In addition, an inheritance across national borders can have a negative impact on the amount or extent of the respective proportion of heirs. The inheritance tax paid abroad is not always recognized by the Turkish tax authorities. With regard to capital investments in particular, heirs are often asked to pay twice. In particular if investments are part of the inheritance, this type of increased tax burden applies to the corresponding heirs in the event of a succession.