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Investment Guide

REAL ESTATE ACQUISITION AND INVESTMENT GUIDE IN TURKEY

Turkey, noting significant progress with its developing economy in recent years, investments in construction and real estate sectors, is becoming a center of attraction for institutional and individual investors. In this process, the country offers significant opportunities to foreign investors who need to master local dynamics to make successful investment decisions. As Trem Global team, we are closely following developments in order to provide support to investors in real estate acquisition and investment issues, which are highly dependent on internal and external factors and have unique problems, with our experienced and industry-dominated staff. In order to meet the needs of our customers in Turkey, and to help them achieve successful results in investment decisions we present Real Estate Acquisition and Investment Guide in Turkey to the investors, where we provide sector-specific knowledge. The information in this guide is general, not social, tax or legal advice.

Taxation of Real Estate Capital Income

The liable persons of immovable property’s income are the owners, tenants (persons having the rights to use actually), possessors, servitudes and usufruct right owners of the property and their tenants in the event of leasing of a rented property and right.

    Real estate capital income is the income derived from the leasing of property and rights by the persons listed below.

·      Owners; (the owner of the property or right of ownership of the leased property, that is, the person whose name has been registered in the title deed.)

·      Possessor; (A person who has the power to use it on a property or right. This person may also be in the holder or possessor position.)

·      Holder; (Persons who hold and control real estate or property at hand and have actual control over these.)

·      Easement right holders; (Persons who hold the same right established in favor of another real estate or person on a real estate by registering the title deed.)

·      Owners of Right of Usufruct; (Persons who are registered in the title deeds on behalf of their rights to use, holding, possession on real estate pursuant to law or contract.)

Tenant; (It is the person who has leased the property or the right to a real estate. The income from the leasing of a rented real estate or right by the tenant to another person is also the real estate capital will.)

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