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Pursuant to Article 127 of the Turkish Commercial Code No. 6102 ("TCC"), any type of immovable property may be contributed as capital.

The Regulation Amending the Regulation on the Qualifications of Tourism Facilities was published in the Official Gazette dated 31 August 2026 and numbered 33356 (“Regulation Amendment”). The Regulation Amendment introduces an exception to the prohibition on condominium ownership and construction servitudes for accommodation units meeting certain conditions.