Valuable Residence Tax In Practice

This article examines the permit and compliance framework for short-term tourism rentals of residential property in Turkey. It considers the scope of the rental regime, the eligible permit holder, apartment-owner consent, property standards, management arrangements, guest registration, sanctions and changes of ownership.

This article examines the statutory restrictions affecting foreign acquisition of immovable property in Türkiye. It distinguishes foreign natural persons, overseas companies and Turkish companies with foreign capital, and considers nationality conditions, quantitative limits, military and security areas, project obligations and liquidation risks.

This article considers the principal legal issues affecting foreign buyers and sellers of Turkish real estate. It examines acquisition eligibility, title and encumbrance checks, security restrictions, undeveloped land, formal transfer requirements, off-plan purchases, taxes and powers of attorney. The discussion also distinguishes ownership from residence permission and citizenship eligibility, and considers the Court of Cassation authorities cited in the text. The analysis treats due diligence as an assessment of the proposed buyer, the property and its intended use. Its purpose is to connect the commercial expectations of the transaction with the ownership, use and exit position supported by the documents.

The MGC Legal team has meticulously prepared the article "What is Web Tapu?" for our valued readers. We recommend that you read the following article to learn more information.

The Law No. 7464 on the Rental of Residential Properties for Tourism Purposes and Amendments to Certain Laws1 provided the short-term rental of residential properties for tourism purposes in Türkiye with a legal framework.

A 2026 guide to Turkish inheritance law for foreign heirs, covering applicable law, proof of heirship, inherited real estate, tax filing and key deadlines.

This article examines the legal preparation required for a Turkish citizenship application based on real estate investment. It considers the qualifying acquisition, valuation, payment evidence, registry restrictions, contractual safeguards, family documentation and the continuing obligations associated with the transaction.

Turkey introduces a mandatory Secure Payment System for real estate transactions, requiring sale prices to be held in blocked bank accounts until title transfer is complete. The system aims to eliminate risks of cash handling, counterfeit money, and under-declared prices while ensuring simultaneous exchange of property title and payment. Implementation has been postponed to December 1, 2026, pending completion of technical infrastructure between land registry authorities and banking institutions.

Kat mülkiyetine tabi yapılarda ortak yerlerde yapılacak değişiklikler için gerekli hukuki şartlar ve prosedürler incelenmektedir. Beşte dört yazılı rıza kuralı, balkon ve dış cephe müdahaleleri, kiracı ve malik ayrımı ile izinsiz müdahalenin sonuçları detaylı olarak ele alınmaktadır.

The practical conclusion is straightforward: an international form is only the starting point. Effective risk allocation requires a Turkish law review of the contract documents, authority chain, notice machinery, security package, dispute clause and project records.

The European Commission has launched a formal investigation into potential gun-jumping violations by XXXLutz and Porta regarding XXXLutz's proposed acquisition of Porta, an Austria-Germany furniture retail transaction announced in January 2025. The investigation examines whether the parties may have implemented the merger before obtaining required regulatory approval, despite the transaction having an EU dimension requiring Commission notification.

The Free Trade Agreement between Ukraine and Türkiye, ratified in July 2026, establishes a comprehensive framework extending far beyond simple tariff reductions. While the agreement introduces product-specific customs duty eliminations and phased reductions, it also creates binding rules for services trade, commercial establishment, electronic commerce, and state-to-state dispute resolution.

The European Commission has launched an antitrust investigation into Sanofi over allegations that the pharmaceutical giant abused its dominant market position through a misleading communication campaign disparaging a competitor's influenza vaccine. The probe examines whether Sanofi falsely portrayed CSL Seqirus' Fluad vaccine as scientifically inferior while promoting its own Efluelda product to healthcare professionals in Germany and France.

The Turkish Competition Authority has conditionally approved Uber Technologies' acquisition of Getir's food and grocery delivery operations, marking a significant consolidation in Turkey's digital marketplace. As part of the approval, Uber committed to investing USD 500 million in Turkey to support employment and strengthen the country's digital technology ecosystem.

Since the early 1990s, over 3,500 Turkish companies have established operations in Ukraine, with 92% remaining active despite ongoing conflict. These firms span critical sectors from infrastructure...

Turkey's Capital Markets Board has lowered the public disclosure threshold for shareholding changes in listed companies from 5% to 3%, effective September 11, 2026. This regulatory amendment requires earlier disclosure of shareholder structure changes and updates the Central Securities Depository's reporting requirements, though indirect shareholding data remains informational only for certain capital markets regulations.

Turkey's Capital Markets Board has introduced a comprehensive new framework for calculating free float ratios of publicly traded companies on Borsa Istanbul. The regulation establishes detailed criteria for determining which shareholdings should be excluded from free float calculations, including direct and indirect ownership structures through funds and other listed companies.

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.

Under Dutch law legal entities in the Netherlands may prepare their financial report based on Dutch GAAP or IFRS.

The Capital Markets Board of Turkey has introduced a new framework for calculating shares in actual circulation for companies listed on Borsa İstanbul's Equity Market, fundamentally changing how free float ratios are determined. The updated regulations establish comprehensive exclusion criteria for certain shareholdings and introduce a novel approach that accounts for indirect shareholdings through hedge funds and other publicly traded entities. This regulatory shift requires monthly reporting obligati