A 1% Inheritance Tax Signal: Türkiye’s New Pitch to Global Wealth

Article 2 introduces a striking inheritance tax advantage for individuals benefiting from the foreign-income exemption regime.

Under the proposal, inheritance transfers occurring during the exemption period would be taxed at a rate of only 1%.

By Turkish standards, this is a very low rate. But the more important point is the strategic signal behind it.

Türkiye is not only targeting investors. It is also targeting wealthy individuals, family wealth structures and internationally mobile people considering long-term relocation.

Globally, inheritance tax, family wealth planning and intergenerational asset transfers increasingly influence residency and investment decisions.

From this perspective, a 1% rate could position Türkiye as an attractive alternative to European countries with heavier inheritance tax regimes.

At the same time, the measure may also trigger debates around tax fairness, wealth concentration and international transparency.