_______________________________

YOUR GUIDE IN TURKEY

_______________________________

ABC CONSULTANCY

-1-

ABC CONSULTANCY
Having combined my law degree and experience in the legal consultancy branch with the management
and organization experience of my husband in the Netherlands, we started ABC CONSULTANCY in
2001 in Turkey.
Our aim and goal with ABC CONSULTANCY is to build a team of lawyers, accountants and business
consultants under one roof to give the best quality of legal and business services for all foreign entities
who are not familiar with and within Turkey.
Although we started with granting sworn translation services, recommendations and all kind of advices
to foreigners we developed ourselves and our services to give the quality and quantity of consultancy
that we were used to from the Netherlands.
After joining the BAR of lawyers in 2003 we had to expand ABC CONSULTANCY and our team to a
wider location.
ABC CONSULTANCY has today a monopoly position in Antalya and his wide region. We are proud to
be the first organization in Antalya that has started to provide legal and business consultancy services
to all kind of foreigners and foreign entities. Our best competitor was and still is ourselves.
Our services are flexible and wide ranging. We like to guide and assist all our clients, stand them by to
meet the challenges of doing business in ever-changing economic climate of Turkey.
ABC CONSULTANCY approach to the client relationship can be summarized in two words: Trusted
Advisor. As a trusted advisor, we maintain our vendor neutrality to ensure that our clients are receiving
the best solutions without being influenced by our vendor ties.
We hope this handbook will give a first guide to the foreigner who steps in the world of Turkey.
We like to thank herewith our (trainee) Rabia Aslihan for her help in realization of this guide.
Av. Selma REN
Partner Lawyer
ABC Consultancy

ABC CONSULTANCY

-2-

Preface
This guide has been prepared by ABC CONSULTANCY to assist and guide all kind of foreigners or
foreign companies who are interested in Turkey.
It reflects the current law or practices in Turkey till December 2005.
This guide is not intended for definitive advice, but merely as an explanatory handbook. We would
strongly recommend that receivers seek professional advice before making any decisions.
Furthermore, it should also be kept in mind that Turkish regulations are subject to frequent change.
A more recent copy is available on ABC CONSULTANCY website:
www.abc-consultancy.com/guides.

Website
E-mail address

www.abc-consultancy.com
[email protected]
[email protected]

Address

Burhanettin Onat Cad.

Emrah Apt. No: 106/5
Antalya - Turkey

Telephone and Fax numbers

+90 242 3125444 (Tel)

+90 242 3118070 (Fax)
+90 533 9857469 (GSM Fax)

Turkey / Antalya
December 2005

ABC CONSULTANCY

-3-

Index
Part I

Guide for Expatriates in Turkey

Preface .......................................................................................................................................................3
1 The Visa ..............................................................................................................................................7
1.1 Obtaining Visa ...............................................................................................................................7
1.2 Selection of visa ............................................................................................................................7
1.3 The passport..................................................................................................................................9
2 Permits ................................................................................................................................................9
2.1.1
Residence permit..................................................................................................................9
2.1.2
The work permit ..................................................................................................................10
3 The Turkish nationality ......................................................................................................................12
4 Real estate ........................................................................................................................................13
4.1 Buying Real Estates ....................................................................................................................13
Obtaining the Title of Deed .............................................................................................................13
The Public Notary..............................................................................................................................14
Power of Attorneys ............................................................................................................................14
4.2 Land to build on ...........................................................................................................................14
Joint ownership .................................................................................................................................14
Development plans............................................................................................................................14
Iskan
14
4.3 Apartments ..................................................................................................................................15
The Union of Apartment owners .......................................................................................................15
Maintenance man / doorkeeper ........................................................................................................15
Contribution payment ........................................................................................................................15
4.4 Cooperative society .....................................................................................................................15
4.5 Payments.....................................................................................................................................16
4.6 Selling real estate ........................................................................................................................16
4.7 Renting real estate ......................................................................................................................16
4.8 Electricity & water ........................................................................................................................17
5 Consumer Protection Rights .............................................................................................................18
5.1 Rights and Limitations .................................................................................................................18
5.2 Complaint and Appeal .................................................................................................................18
6 Customs Duties .................................................................................................................................19
7 Cars ...................................................................................................................................................20
7.1 Import of cars...............................................................................................................................20
7.2 Buying Cars .................................................................................................................................20
New car 20
Second hand car ...............................................................................................................................21
7.3 Selling Cars .................................................................................................................................21
7.4 Restrictions of a blue license plate ............................................................................................21
7.5 Renting a car ...............................................................................................................................21
7.6 Car Insurances ............................................................................................................................22
7.7 Other Issues ................................................................................................................................22
8 Bank & Finance .................................................................................................................................24
9 Marriage & Family issues ..................................................................................................................25
9.1 Marriage ......................................................................................................................................25
9.2 Consummation of Marriage .........................................................................................................25
9.3 Divorcement ................................................................................................................................26
Children and Guardianship ...............................................................................................................26
Alimony regarding children................................................................................................................26
Indemnity...........................................................................................................................................26
Enforcement of the Turkish decision.................................................................................................27
9.4 Family Protection law ..................................................................................................................27
9.5 Other Issues related to Children..................................................................................................27

ABC CONSULTANCY

-4-

Adoption 27
General Legal Advice ..................................................................................................................28
Apostille stamp ..................................................................................................................................28
Interrogation ......................................................................................................................................28
To lodge a complaint .........................................................................................................................28
11
Law of Succession.......................................................................................................................29
International testaments are valid in Turkey provided that they have been concluded in accordance to
the National Law of the foreigner. ............................................................................................................29
12
Labor relations & Social security .................................................................................................31
12.1
Working employee ..................................................................................................................31
12.2
Social security SSK - BaMkur ...............................................................................................31
SSK
31
BaM-kur 31
12.3
Labor laws ...............................................................................................................................32
Employment contract.........................................................................................................................32
Notification period for termination of contract ...................................................................................32
Annual vacation.................................................................................................................................32
13
Doing Business............................................................................................................................34
13.1
Limited liability companies (LTD.) ...........................................................................................34
13.2
Joint Stock (A.S.) ....................................................................................................................34
13.3
Other business entities............................................................................................................35
Partnership (Unlimited) Company .....................................................................................................35
Limited partnership (Commandite Company) ...................................................................................35
Registered partnership ......................................................................................................................36
Partnership partially limited by shares ..............................................................................................36
Liaison offices....................................................................................................................................36
Joint venture......................................................................................................................................36
14
Tax issues in Turkey....................................................................................................................38
14.1
Income tax...............................................................................................................................38
14.2
Tax on expenditure .................................................................................................................39
14.3
Stamp duty ..............................................................................................................................40
14.4
Tax on enrichment ..................................................................................................................40
14.5
Double tax agreements ...........................................................................................................41
15
Investment incentives ..................................................................................................................42
Underdeveloped areas ......................................................................................................................42
Free Trade Zones..............................................................................................................................42
Vocabulary................................................................................................................................................44
Index .........................................................................................................................................................48
Appendix A
Addresses of ministries in Turkey ..................................................................................49
Appendix B
Countries with reciprocity ...............................................................................................50
Appendix C
Tapu example .............................................................................................................51
Appendix D
Social security agreements ............................................................................................51
Appendix D
Social security agreements ............................................................................................52
Appendix E
Countries for which visa is not required .........................................................................53
Appendix F
Treaties on the prevention of double taxation ................................................................54
Appendix G
Foreign banks in Turkey.................................................................................................55
Appendix H
Turkish banks abroad .....................................................................................................56
Appendix I
Trade Commissions and businessmen associations.........................................................58
Appendix J
Foreign embassies in Turkey .........................................................................................61
Appendix K
Foreign consulates in Turkey .........................................................................................63
Appendix L
Turkish consulates abroad ............................................................................................65
Appendix M
Turkish embassies abroad .............................................................................................67
Appendix N
Useful internet sites ........................................................................................................71
Appendix O
Real Estate expertise of ABC CONSULTANCY ............................................................73
Appendix Q
Copyright ........................................................................................................................74
10

ABC CONSULTANCY

-5-

_________________________________________
PART I LIVING AND WORKING
IN TURKEY
_________________________________________

ABC CONSULTANCY

-6-

1 The Visa
Regardless of your purpose to Turkey, you have to obtain a visa in order to enter this country, unless
the visa is not required due to legislation or mutual agreements. The kind of visa to enter the borders of
Turkey is depending on your nationality and on your personal reasons, like scholarship, vacation,
working, passing through, etc.
This and the following chapter enclose the necessary information about the visa requirements and
permits which are the bases for your stay in Turkey.

1.1

Obtaining Visa

There are four kinds of entry visas for Turkey:

Multiple entry visa: This type of visa grants the right of multiple entry for a period of three, six or
twelve months.

Single entry visa: this type of visa is valid for one year from the date of issue and grants the
right of one entry.

Return visa: when leaving Turkey you have the choice to obtain a return visa before your
depart. This visa is valid for one year from the date of your departure from Turkey.

Transit visa: This type of visa grants the right to pass through Turkey on the way to another
country. This visa has to be used within three months of the date of issue.

The most common visas are the tourist/business visa, education visa and the work visa.
You can obtain a visa at the Turkish Consular Office in your own country or at the borders of Turkey
(like the Airport or the Customs).
However, due to the existence of mutual agreements between Turkey and foreign countries, some
citizens of these countries can enter Turkey without obtaining a visa. In these situations the foreigners
belonging to these countries are exempted from the visa fee or do not require a visa. (See appendix E)
Also immigrants who come with the permission of the government, foreign ships crew, international
land and air transportation civil servant/personnel and refugees are exempted to enter Turkey without a
visa.
You will risk a heavy money-fine/penalty and directly removal from Turkey if you stay without a valid
visa in Turkey.
(See also http://www.egm.gov.tr/hizmet.yabancilar.vize.asp, only available in Turkish)

1.2

Selection of visa

The tourist/business visa

The tourist visa is a multiple entry visa which grants the right of multiple entry of Turkey. This visa
remains valid for one year after receiving it; during this period you can leave and enter Turkey as much
as you wish. However after it has been expired you have to leave the country.
If you have a tourist visa you do not require a residence permit, unless you will stay longer than the
duration of your visa.

ABC CONSULTANCY

-7-

Education visa
Applications for the education visa can not be submitted from within Turkey. You have to obtain the visa
at the local Turkish Consular Offices in your own country. The education visa will be affixed to your
passport before you leave to Turkey. Without an education visa you will not be allowed to study in
Turkey.
Regardless of the degree of the education, you have to obtain an education visa for the period of study
in Turkey, unless the following situations are applicable:

You have followed successfully a secondary education and/or an university and you want to
extend your study in Turkey (by following a post graduate education or a master education) with
an earlier education permit, provided the start of the date of the second education in less then
one year,
You are a child whose parents are in the possession of a living and/or work permit;
You are applying for the examination for foreigners (YS) to go to a post graduate education.

If your spouse and / or children will accompany you, their applications also have to be submitted at the
same time as the application of yours.
Besides having the education visa you need also to obtain a residence permit. You can obtain the
residence permit by applying to the local Police Department in the place where you will study, within 15
days after your arrival in Turkey. Do not forget to bring all the documents for your study with you and
bear in mind that the application has to be done within one month. It is possible that you have to extend
your residence permit during your study.
(See also http://www.egm.gov.tr/hizmet.yabancilar.ogrenci.asp, only available in Turkish)
ABC reminder: You are not allowed to work during your study period in Turkey. The Turkish
legal provisions prohibit your working during the education.
The work visa
If you have the intention to work in Turkey you need to apply for a work visa in order to obtain a work
permit. Without a work visa (and workpermit) you will not be allowed to work in Turkey.
If you live abroad Turkey you should make your work visa application through the local Turkish
Consular Offices in your own country at least six weeks in advance. The Turkish Consular will forward
the application to the Minister of Labor and Social Security for an outcome, in order to have a work
permit.
It is also possible to obtain a work visa within Turkey. If you have a valid residence permit on the basis
of any kind of visa except education visa for at least six months and a work permit granted by the
Ministry of Labor and Social Security, you can also apply for a work visa directly to the Ministry. The
Ministry of Labor and Social security has to evaluate and conclude the application within ninety days.
Besides having a work visa and a work permit you need also to obtain a residence permit. You can
obtain the residence permit by applying to the local Police Department in the place where you will work
and live, within 30 days after your arrival in Turkey. It is possible that you have to extend your residence
permit during your stay in Turkey.
ABC advice: Working in Turkey means obtaining a work visa, a work permit and a residence
permit. (See for the permits chapter 2 or www.csgb.gov.tr)

ABC CONSULTANCY

-8-

1.3

The passport

Entering the country without a valid passport is not possible, unless you have the permission of the
Turkish Police Department there for.
By lost of your passport you can contact the nearest embassy or consulate of your own country. They
will be able to help you obtaining a periodical/emergency passport in order to leave Turkey. Depending
on the circumstances of the illegal stay in Turkey the local civil service will appoint for you a place to
stay until the lost of the passport has been investigated. The investigation will be held by the Ministry of
Internal affaires. (see www.icisleri.gov.tr)
ABC advice: Keep always a copy of your passport and the official report of the Turkish police
which confirms the lost or robbery of your passport.

2 Permits
2.1.1 Residence permit
According to the Turkish regulations, the application for a residence permit should be made personally
at the local Police Department of Foreigners.
When the residence permit expires you should apply to the same authorities within 15 days in order to
extend it. You have to also notify the Police Department within 15 days of all the changes in your marital
status. Do not forget to have the details registered in your residence permit. If you loose your residence
permit you have to inform the local Police Department of Foreigners immediately and obtain the new
one.
Residence Permit by working
If you have obtained your work permit you are also obliged to have a residence permit, within one
month of your arrival date to the country. Related to the period of working, you will obtain working
commentary residence permits for a maximum of five years period. With the view of the Ministry of
Foreign Affaires the Ministry of Interior can expire or shorten this period. You must receive your work
permit before starting with your work.
Residence Permit by education
Also student foreigners who are in the possession of an education visa are obliged to obtain a
residence permit for their period of study. You have to apply within 15 days after the arrival in Turkey.
Do not forget to bring all the documents for your study with you and bear in mind that the application
has to be done within one month.
Residence Permit by owning or renting a house
If you are the legal owner of a house or if you do rent a house you can obtain a residence permit on the
condition of the existence of reciprocal agreement between the countries. (See appendix B for the
countries with the mutual agreement)
For the application of the residence permit you need to show your property title the Tapu or your
house rent contract, which rent period is not lesser than 6 months.
When your permit expires you should apply to the authorities within 15 days in order to extend it.
Permit by marrying
It is also possible to obtain a residence permit by marrying a Turkish citizen. Do not forget to bring with
you your marriage certificate. (See also www.iem.gov.tr, only available in Turkish)
ABC advice: Without a residence permit, you are not allowed to import your personal
belongings into Turkey.

ABC CONSULTANCY

-9-

2.1.2

The work permit

Types of work permit

There are four types of work permits;
Limited work permit
Unlimited work permit
Independent work permit
Permit based on exception
Limited work permit
Unless provided otherwise in bilateral or multilateral agreements of which Turkey is a part of, you are
initially entitled to apply for utmost one year work permit. The duration of the permit could be extended
at the end of the one year period up to three years under the condition that you continue to work for the
same employer.
After the period of three years the work permit could be extended for six years for a job in the same
work field, without the condition that you work for the same employer.
This permit can be granted to the spouse and children once they have lived legally and continuously for
five years in Turkey.
Unlimited work permit
An unlimited work permit can be granted for an indefinite period of time, under the condition that you
have lived legally and continuously for more than eight years and worked for more than six years in total
in Turkey.
This work permit allows to work without any specific type of undertaking, professionals, and regional
limitation.
Independent work permit
An independent work permit could be granted under the condition that you have lived legally and
continuously for more than five years in Turkey. An independent worker is defined as a foreigner who
works for him or herself even if he/she employs others.
Exception
The Turkish legislation provides the possibility that some foreigners are excluded from the above
described work permits, like EU member state nationalities. If you are an EU member state nationality,
you can get a general or independent work permit without any time limitation. Even your spouse and
children (regardless of their EU or non EU origin) can obtain a work permit. The time limit restriction will
not be applied.
We like to refer you to the law of working expatriates regarding other exception possibilities.
The application
The general rule is that you have to apply for a work permit at the local Turkish Consular Office in your
own country, at the same time with applying for the work visa. Under some conditions you can apply for
the work permit within Turkey, directly to the Ministry of Labor and Social Security.
Head rule: Application in your own country
You can apply for a work permit to the nearest Turkish Consular Office, under the condition that you or
your employer have send the required documents mentioned at www.csgb.gov.tr within three days to
the Minister of Labor and Social Security.
The Department of the Ministry will determine his decision of approval on the views of the concerned
authorities. The decision of the Department should be announced within 90 days conform the existing
legislation. The practice is different.
After receiving the work permit it is necessary to appeal for an entry visa within 90 days counting of the
day of receiving the work permit. After entering Turkey you have also to obtain a residence permit at the
local Police Department of Foreigners.

ABC CONSULTANCY

- 10 -

Exception: Application within Turkey

The existing legislation offers the possibility to apply for a work permit within Turkey under the condition
that you are in the possession of a residence permit on the basis of any kind of visa (except education
visa) for at least six months and that you have obtained the requested work permit during the same
period of the validity of your residence permit.
(See also http://www.egm.gov.tr/hizmet.yabancilar.calisma.asp, only available in Turkish or
www.calisma.gov.tr in English)
ABC Advice: There are consulting offices who can obtain your work permit for you. We would
recommend you to assign them to take care of your work permit. It could save you a lot of time!

ABC CONSULTANCY

- 11 -

3 The Turkish nationality

Obtaining the Turkish nationality is possible by birth, by marriage or by the Law.
By birth: If you are born or adopted within the borders of Turkey or if you are born outside the borders of
Turkey, but have at least one Turkish parent.
By marriage: You can also obtain the Turkish nationality by marrying a Turkish citizen, under the
condition that you stay married for at least three years. Only if you lose your own nationality by marrying
a Turkish citizen, you can obtain the Turkish nationality direct after the marriage. You can apply to the
local Police Department of Foreigners here for.
By Law: You can apply for the Turkish nationality at the Turkish Consulate of your country or, if you are
in Turkey to the Ministry of Consul. According to the Turkish nationalization law you need to have
fulfilled the conditions as described below:

To be of age 18 ;
To have residence for at least five years in Turkey, without being less than six months abroad in
five years time;
Having indications to settle in Turkey, like working in Turkey, marrying in Turkey, making capital
investments etc;
Having a good behavior;
Having a good health;
To have the knowledge of the Turkish language, at least to express yourself and to understand
what is said;
To take care and maintain yourself and your family.

ABC comment: Fulfilling the conditions by law do not always mean that you will obtain the Turkish
nationality! It depends on the point of view of the Ministry of Consul if the governments sovereign rights
are accepted or not.

ABC CONSULTANCY

- 12 -

4 Real estate
Increasingly foreigners are more and more interested in purchasing real estate property in Turkey. This
is not surprisingly, if you look at the reasons: a very popular holiday destination, fast growing economy,
stable market, growing foreign investments, reasonable real estate prices, etc.
Although this chapter should give you the necessary information about the Turkish legislation regarding
buying and selling of real estates, it does not. The reason is that the existing Law (article 35 of the Tapu
Law) has been cancelled by the Turkish Highest Court in April 2005. Although the Highest Court has
given the legislative Government a time of 3 months to bring a new substitute Law in force, they did not
had the possibility to do so until now. However, there is a draft version of the substitute Law on the
moment of printing of this handbook. We like to refer you to our website www.abc-consultancy.com for
the necessary information about the draft.
Although the new law is in preparation, it is expected that the old procedure of obtaining the Title of
Deed (the Tapu) will be the same. That is the reason that we have paid attention to the old procedure
in the first paragraph. The new law is expected to come into force in the beginning of 2006.
Furthermore, the chapter gives you the necessary information about buying and selling at the Tapu, the
possibilities at the Public Notary, renting of houses, right and obligations regarding apartments,
cooperative houses and much more.

4.1

Buying Real Estates

Obtaining the Title of Deed

If a foreigner may buy a real estate in the boundaries of Turkey is depending on the condition if there is
reciprocity between Turkey and the country of the foreign buyer. Turkey has with the most of the West
European Countries a reciprocity agreement. (See appendix B for the countries)
Although in the most of the West European countries the Public Notary is the authorized person who
transfers the Title of Deed of a real estate, in Turkey the authorized person is the civil servant at the
Land Registry Office (the Tapu office). In order to obtain the so called TAPU (the Deed) the buyer and
seller in person or their representatives acting by a Power of Attorney has to undersign the sales
agreement in front of the civil servant of the Tapu office. If you are foreigner you need a certified
translator with you. (See appendix C for a Tapu example
Every sales agreement or provisional agreement or reserve agreements made outside the Tapu office
is void. Unfortunately these agreements are not legally binding and therefore not enforceable. You just
may use this kind of contracts and agreements as evidence in a debt recovery case. Be aware also of
the fact that you will not be protected by the Law regarding third parties who have bought the real estate
at the Tapu before you, although you had an earlier sales contract with the owner or the real estate
agent.
Before you may undersign the contract at the Tapu office, a written permission of the Ministry of
Defense is required. The Ministry of Defense investigates if the purchased real estate is in the
neighborhood of a military base. Turkish and foreign citizens are prohibited to buy a house in the first
area of a military base. The buyer or seller (or his real estate agent) may apply for this permission at the
Tapu office.
The duration of this permission can take at least 3-5 months.
At the end of this investigation it is possible that you are not allowed to buy a house in Turkey according
to the Ministry of Defense. Therefore, it is not advisable to pay purchase amounts in advance.

ABC CONSULTANCY

- 13 -

A lot of foreign buyers have been mislead by real estate agencies / owners who have applied together
for this permission, to make the buyer believe that he is already signed in the register as the owner of
the real estate. The request is the first step for the title of deed of the real estate, but it is definitely not
the Title of Deed (the Tapu) himself!
It is possible that in the meanwhile of waiting for the permission the property owner / real estate agency
sells his property to someone else. This third party in good faith is not obliged to be a ware of your
purchase.
The Public Notary
As here above explained you do not have the possibility to conclude an effective and valid sales
contract in front of the Notary. But you have the possibility to conclude a promise to sell contract, which
obliges the parties to sell and buy the real estate following to the provisions as stated in the contract.
This notarized contract has two important issues, that if you do not fulfill these issues the contract has
no value at all:
o You have to mention the total purchase amount
o You have to let the contract registered at the Land Registry Office in order to have protection to
third parties.
Power of Attorneys
Although the power of attorney is a common practice for buying and selling real estates, you should be
much more careful by granting these powerful documents. It is advisable to have a good certified
translator with you at the Notary, who is authorized to grant these powers.
Furthermore, grant the power just for buying on your name or limit the power in time. Do not take
everything granted what the real estate agent or translator tells you.
It is also possible to discharge someone later for the given powers through a Public Notary. It is
necessary to have a copy of the power of attorney document to do so.
ABC advice: It is recommended to investigate the object on legal restrictions before you buy
and pay anything in advance. ABC as a real-state expertise can helpful you fulfilling this
investigation. (See appendix O)

4.2

Land to build on

Joint ownership
Another issue to be careful of with buying real estate is the fact that you could be confronted with joint
ownership in great plots of land. They share together one Tapu, but their share part may be transferred
independently to the buyer.
Development plans
Before you buy a house in building from a constructor or a piece of land from a real estate agent to build
on, you should investigate the development plan and the building permit in order to know if your plans
with the real estate are legitimate. The building permit on the other could be important to receive the
Iskan (living permit) of the building. The Iskan is the permit given by the Municipality in order to receive
the utility facilities, like water, electricity and telephone.
Iskan
The Iskan means actually domiciliation permit in order to receive the normal utility facilities, like water,
electricity and telephone. You have two kinds of Iskan given by the Municipality: the general Iskan and
the private Iskan.
The General Iskan is received by the constructor from the Municipality when the building permit and all
other obligations of the constructor have been fulfilled according to the development plan. Hereafter the
owner of the house may apply to the Municipality to get his private Iskan for the house/apartment that

ABC CONSULTANCY

- 14 -

he bought. You can apply with this document to have water, electricity subscription. (See paragraph
4.8)
ABC advice: It is recommended to investigate the object on legal restrictions before you buy
and pay anything in advance. ABC as a real-state expertise can helpful you fulfilling this
investigation. (See appendix O)

4.3

Apartments

If you live in an apartment (vertical working) or houses within a site (couple of villas together in a villa
park-horizontal working) you are submitted to the Apartment Law. Most of the apartment buildings or
sites have common places like a garden, a swimming pool, the roof, stairs which need maintenance.
The Apartment Law prescribes what your rights and obligations are as an owner or renter of an
apartment.
The Union of Apartment owners
Every apartment building with more than 4 floors must set up a union of apartment owners. The union
will have at least a president and a vice-president to undertake the necessary actions for the general
maintenance of the building and protect the rights of the owners.
The union is obliged to have a general meeting once a year. All the decisions of the general meeting
have to be written in the decision book (karar defteri) of the apartment building. The decisions will be
taken in majority, unless the Law has provided different.
For each apartment that you own, you have one vote. However, you may not have more than 1/3 of the
votes, no matter how much floors you own. Also renters of an apartment in the building have a vote.
Maintenance man / doorkeeper
Most of the buildings have a doorkeeper living in the building who is responsible for the maintenance of
the common places of the building, like the elevator, stairs, swimming pool, and garden.
The union of apartments is statutory obliged to pay the social security (SSK, see for more details
chapter 12) of the doorkeeper.
Contribution payment
Due to the services of the doorkeeper, the maintenance of the building as well as the swimming pool or
garden or common use of heating, every apartment building has contribution payment. The height of
this payment can change from one apartment to another. The Union of Apartments decides the height
of the payments every year during the general annual meeting. Not using a common place does not
exclude you not to pay the contribution. The Union of Apartment owners have the right to open a debt
collecting case to an apartment owner or renter when he does not pay his contribution on time.

4.4

Cooperative society

The aim of building cooperative societies is to develop and build low budget houses with the collective
contribution payments in terms for his members.
All of the members constitute the general assembly and chooses the board of managers and book
controllers. The assembly gathers once in a year in order to take the necessary decisions.
Provided that the statutes of the cooperative do not have cohesive restrictions regarding foreigners you
can join as a member the cooperative, but bear in mind that a person with a foreign nationality is not
allowed (cohesive law) to be elected as a manager or book controller of a cooperative. This can be very
annoying when you are confronted with mismanagement.
Although it could be attractive to join a cooperative in order to become a house owner, the membership
of a cooperative has his disadvantages that you have to be a ware of.

ABC CONSULTANCY

- 15 -

The practice shows that:

there are always members in the cooperative that will not pay (on time) their membership
fee/contribution, which will lead to cash flow problems and slowing down of the realization of the
buildings;

4.5

that the eventual contribution that the member pays is a multiple of the amount which as a lure
is initially represented. The initial money is reflected in Turkish Liras. The most of the members
are extremely disillusioned because of the inflation and the mostly slowed down construction
and disappearing money because of the mismanagement.

because of the cash flow problems, there are always internal quarrel on the general meeting of
the members

it takes years before the buildings are finished and delivered.

Payments

We would like to advise you to use a bank account for any payments to third parties in order that you
have a piece of small evidence of payment. We recommend also that you transfer the purchase amount
to the owner and not to an (real estate) agent and do not forget to mention the specifications of the
purchase or the reason of the transfer in details to exclude any misunderstanding.

4.6

Selling real estate

The procedure regarding the selling of a real estate is the same as buying a real estate. The Title of
Deed transfer has to be done in front of the land register officer (Title of Deed - Tapu register).
According to the current law, the seller of the real estate, who sells his real estate within four years
starting from the date of buying, is obliged to pay income tax over the profit that gained from the sell
over a limited amount that changes every year. Ask your Municipality about it.

4.7

Renting real estate

You are able to rent a house by making a rent contract with the landlord. Parties are free to agree about
the rent conditions, provided that the cohesive provisions of the Turkish Code of Obligation will be taken
into account. It is common in practice that parties use the standard contract forms here for, which can
be bought at the stationers. It is not allowed to rent a house in the forbidden military zone, unless you
have permission there for from the Council of Ministry.
If you rent a real estate for a long term it would be advisable to let the agreement registered at the Land
Register office (the Tapu office), in order that you are protected to the actions of third parties. To do the
registration at the Tapu, you need to have the written consent of the landlord.
You have to pay brokerage commission if you rent a real estate through an agent. It is advised to agree
(written) brokerage commission in advance.
Just some items to remember before singing a rent contract:
Check if the landlord is the property owner according to the Tapu, or has a valid proxy to
undersign any rent agreement on behalf of the owner(s);
Think about a notice term if you agree for a longer term than one year. If you do not agree
about a notice term you cannot terminate the contract before the end of the contract without
paying indemnity;
Be carefully of undersigning any blank document, or early evacuate conditions;

ABC CONSULTANCY

- 16 -

Check if the electricity, water bill and the apartment contribution has been paid by the former
renter;
Check with the landlord if the real estate has both of the Iskan (see paragraph%%%%) in order
to have subscription for the normal electricity and water in stead of the expensive construction
electricity;
Negotiate about the conditions of advance payments, terms of payment, guarantee payments,
and embody the conditions in the agreement
Read carefully all other special stipulations of the contract; have an independent translator with
you!

ABC notice: ABC CONSULTANCY as real-estate expert can guide and stand you by every kind of
agreements. (See appendix O)

4.8

Electricity & water

According to the new regulation that has been put into force in January 2005 it is not possible anymore
to obtain water and electricity subscriptions for your house without that the real estate has an individual
ISKAN (living permit). With this new regulation the Government strives after to decrease the illegal build
real estates. You can obtain the Iskan at the local municipality in whose territory the real estate is
located.
The supplier of water is the local Municipality. Electricity is being supplied through a local electricity
company.
If you obtain or rent a new built house, you need besides the water and electricity subscription a
connection to your house. The electricity firm or Municipality will charge a small amount for this
connection.
The most of the existing buildings have already a subscription for the public supplies. In this situation it
is imported to control if the former house owner/ renter have paid his bills or not.
Electricity, water and telephone bill will be invoiced per month. You can pay the invoice directly in cash
to the supplier or through a bank assignment. If you do not pay the bill on time, the subscription of the
public supplies will be disconnected immediately. The interest of a delayed invoice is very high.
It is advisable to register public supplies such as water and electricity on the name of the renter.

ABC CONSULTANCY

- 17 -

5 Consumer Protection Rights

As a foreigner you have the same consumer protection rights as any other Turkish citizen. The
Consumer Protection Law is applicable to any kind of movable goods (like jewelry, carpets, cars) that
has been bought to consume it.
This chapter describes in headlines the rights and obligations of a consumer regarding bad bargains,
and defect products, and what kind of actions he can undertake.

5.1

Rights and Limitations

You are able as consumer to return your purchase within 30 days without giving any reason of returning
to the seller (manufacturer or producer or supplier or agency or importer) provided that you did not use
the product and you have the receipt. The seller is obliged to return the purchase amount. He cannot
restrict this 30 day right, even not with signs or notice boards hanged in his shop telling no money
return.
Depending on the existence of a guarantee agreement you are able to bring your defect product after
30 days. Most of the electrical products have a guarantee document (the agreement) inside the
package. It is very important to let these guarantee documents undersigned by your seller during or
after the purchase.
Restricted to the circumstances of the defect product the Law provides different kind of rights like the
reparation of the defect, change the defect product with a non-defect one or even restitute the purchase
amount, provided that you did not exceed the term of limitations mentioned in the Law. The term of
limitations various from one till three years.
For example: If the defect product has been several times in reparation for the same problem for at
least 30 days in total, the seller is obliged to change it with a new one or to return the purchase amount
to you. You are able to ask for indemnity of the manufacturer-producer, if you have damages caused
by the defect product.
Naturally the Law is not applicable to your situation, if you knew of the defect of the product.

5.2

Complaint and Appeal

You are able to take legal steps by applying to the Consumer Courts of Justice (or the Court of
Commerce) provided that the value of the case exceeds the amount of 500 YTL. There are no legal
costs charged for opening such a case.
Besides the Consumer Courts of Justice you have the possibility to make a complaint or put a claim to
the Consumer Protection Commission regarding your bad bargain or defect product. All cases beneath
the 500YTL are under the competence of this Commission.
These Commissions have been set up to investigate every kind of issues concerning defect products.
You will find in all most every city with a Chamber of Commerce a Consumer Protection Commission.
The decisions of the Commission are binding upon parties.

ABC CONSULTANCY

- 18 -

6 Customs Duties
Head rule: Shipping of household goods and personal effects into Turkey is subject of customs
regulations. All goods that enter Turkey have to be declared, unless you are official personnel of foreign
government or personnel for specific duties based on mutual international agreements. They are
exempt of the customs duties.
You may enjoy this privilege likewise on condition that you stay for a minimum of two years. Household
goods imported in this way must be owned by the expatriate and have been in possession for at least
six months.
Some goods are exempted from customs duties, like goods with a total value of under 100 euro, used
household belongings of individuals, dowry of individuals by marrying a Turkish resident, personal
goods acquired by inheritance, scholastic materials of foreign students coming to Turkey to study,
motor vehicles or vehicles used for private road transportation, which are not more than three years old
at the date of their purchase, and owned by individuals who have transferred their legal residence to the
Customs Territory of Turkey.
It is illegal to export antiquities and the penalty for this can be severe. Real antiquities may only be
exported with a certificate from the Museum Directorate. It is advisable to check on this point before
exporting any antique carpets or similar items which may be apprehended as antiquities at customs. A
certificate may be obtained for certain items, e.g. imitations, confirming that they are not antique and in
any case a receipt should be obtained from the seller.
ABC Advise: The Turkish customs legislation is complicated and subject to frequent changes. It
is therefore advisable to employ a customs agent at the boarder or employ an international
operating removable firms or contractors for bringing in your household goods.

ABC CONSULTANCY

- 19 -

7 Cars
This chapter is about buying, selling, importing cars and herewith other related issues.
The term car implies automobiles, trailers and caravans that are attached to automobiles and jeeps.

7.1

Import of cars

You are allowed to bring in your private car into Turkey temporarily without paying any customs or
import taxes. Land, sea and air transport vehicles other than automobiles, minibuses caravans and
motorcycles are subject to normal import procedures on condition that a foreign exchange permit is
presented and the usual customs duties and charges are levied.
In order to benefit from the temporary exemption regime you should give a guarantee to obtain a
Temporary Drivers License no II (triptique) from TURING; the Turkish Touring and Automobile Union
which institution makes import of cars possible (See www.turing.org.tr).
The car with the foreign registration plate will be registered in your passport for the period of your stay in
accordance of your visa. During this period you can leave the country (for example to the Greek islands)
under the condition that you leave the car behind at the nearest Customs or take it with you. You will be
subject to severe money penalties if you do not take out the car out of the country before your visa
exceeds.
The blue license plate
It is also possible that you bring in your car into Turkey in order to obtain a blue license plate (a Turkish
registration plate), although the color of the plate is no longer blue. You are able to apply for a Turkish
registration plate (the so called MA/MZ plate) at the TURING under the fulfillment of some conditions,
like having a working permit, paying deposit or giving a bank guarantee letter. The deposit amount
depends on what kind of mark the car has and which year the car is built.
Working persons
Foreigners with a working permit are able to import their car tax free, under the provision that a
bank guarantee or deposit has been paid. This payment will be refund back to them when they take
the car out of the country again.
Retired persons
As a non-employed person you are able to import a car tax free under the condition that you have a
living permit and fulfilled other conditions like paying the deposit of the car. This sum will be refund
to you when you take the car out of the country. You should consider the fact that you are obliged
to leave the car at the Customs when you leave Turkey. This can be very annoying in practice.
Students
Also student can import their personal car into Turkey tax free under the condition that they pay the
bank guarantee or deposit, which will be returned back to them when they leave the country with
the car again. Also in this situation, the car has to be left at the Customs when the person leaves
Turkey for traveling.

7.2

Buying Cars

New car
If you do not import a car, you still have the possibility to buy a car at a car dealer with or without paying
tax. In both of the situation the car dealer will handle with the necessary bureaucracy at the TURING
regarding the transfer of the car on your name and the blue license plate.

ABC CONSULTANCY

- 20 -

Second hand car

If you buy a secondhand car in Turkey you have to conclude a purchase agreement with the seller at a
local public notary. This purchase agreement has to be registered at the Vehicle Registration
Department of the local Police Centre (the so called Trafik) in order to register the ownership of the car
on your name. Every kind of purchase contract without the intervention of a notary is void.
Also a secondhand car will have a MA/MZ registration plate. Because of the fact that this second hand
car has been bought under the payment of the necessary tax through the former owner, you will not
have to deal with TURING.

7.3

Selling Cars

The selling of a blue license plate car (which is imported or bought without tax payment) can only be
concluded at the Consulate of the country of which seller is citizen of. Sales transactions concluded at
Turkish Consulates are not accepted by TURING.
You can sell this kind of cars only to foreigners who do not have any restriction. We like to refer you to
the following paragraph.
Selling blue license plate car which is imported or bought with the necessary tax payment can be
transferred through the local Turkish public notary. This agreement has to be registered at the Vehicle
Registration Department of the local Police Centre in order to register the ownership of the car on your
name.

7.4

Restrictions of a blue license plate

You should consider the following facts before you buy a car with a MA/MZ registration plate that has
been imported or bought without tax payment:

7.5

Selling of a MA/MZ registration plate car is only possible to another foreigner;

A Turkish legal entity (company) cannot own a car with a MA/MZ registration plate, even if the
shareholders or general manager has a foreign nationality;

Turkish citizens with more nationalities are not allowed to buy or own MA/MZ registration plates;

Foreign nationality married to a Turkish citizen is not allowed to buy or have a MA/MZ
registration plate;

Driving a car with a MA/MZ registration plate is restricted to the owner and his nearest family; It
is not allowed to be used by third parties or organizations.

Nowadays it is not possible anymore to give someone else a power of attorney to sell your car;
you are obliged to sell it yourself or to deliver it to the Customs.

The selling of the car can only be done at the Consulate of the country that you are citizen of.

Renting a car

The procedure of renting a car in Turkey will be similar to any other renting procedure in WestEuropean countries. Some ABC reminders regarding renting a car in Turkey:

ABC CONSULTANCY

- 21 -

7.6

Hire a car from a known Rent a car company and conclude always a written renting contract
about all the issues that you have agreed with the renter. Even if you make any deals through
the internet.

Check the car for any existing damages before you rent it. If there are any damages have them
noted in the agreement. This will prevent you to be liable for existing damages.

Verify the current dealer regarding the speed limit possibilities on the Turkish highways.

Be sure that the car has all risk insurance for both of the parties. Every Rent a car company
operates with different insurance policies. Keep in mind to read the small letters!

Car Insurances

Third Party Insurance

According to the Traffic law every car owner is obliged to conclude a legally Third Party Insurance. This
insurance will only cover the damages of the third-party which has been caused by your car.
Not concluding Third party Insurance will be punished by money-fines.
Casco Insurance
The Casco insurance is a voluntary insurance that you can conclude with any assurance company in
Turkey. The insurance policies and also the rates can vary form company to company. It is advisable to
ask different assurance companies for proposals.
Some insurance policies have limited their insurance payments to the driver and his family. The
insurance companies do not refund any insured sum when the incident has been caused by another
person than the driver!
ABC Reminder: Read the small letters carefully before you undersign any insurance policy and
especially not if it is not in your own language

7.7

Other Issues

Driving License Requirements

You must have an international driving license in order to drive a vehicle in Turkey. Such licenses are
issued on the basis of bilateral or multilateral international agreements.
Drunk Driving
Any driver, found guilty of driving under the influence of drugs or alcohol, may lose his driving license
immediately. The penalty involved for driving under the influence of alcohol may vary from revoking the
license till prison sentence.
Being involved in a car accident under influence of alcohol or drugs will also be effective on the
refunding of your insurance sum.
Even if you are not drunk, but you are involved in an accident or incident (like robbery), you have to
have an official report from the authorities and alcohol report in order to apply to your insurance
company.
Car accidents, Theft or Damage
Never under absolutely no condition move the car from in the event of an accident. The police will not
make an official report when the car is moved. Statements will be taken from the parties. As this report
can be important in any future court case, it may be advisable to have a lawyer present while it is
prepared. It is also required for any claims for repair under insurance.
Within the borders of the Municipality the Traffic Police (154) is competent to make an official report.
Outside the borders of the municipality the Gendarme is the competent authority (156). The parties who

ABC CONSULTANCY

- 22 -

are involved with the car accident may not leave the place of the accident, without the permission of the
authorities.
All such incidents must be properly recorded so that entries in the passport of the owner of the car can
be cancelled in order to allow him to leave the country.
Cars that are determined by the customs offices to have been damaged in an accident or cars that
require maintenance in order to leave the country are delivered to a repair garage approved by the
Customs for a reasonable period for repair which must be documented.
The owner of the car or the item that has been stolen during the period of stay in Turkey is not required
to pay tax on the stolen car/item, and the guarantee on the car/item is cancelled.

ABC CONSULTANCY

- 23 -

8 Bank & Finance

Opening a Bank account
Individuals and legal entities may open fixed term deposit and demand deposit bank accounts in
Turkish Lira at Turkish banks. Fixed deposit accounts earn interest.
You need to obtain a tax number at the local Tax office before you can apply for a bank account. For
opening a bank account on behalf of a company, you need to submit the name and official signatures of
the manager who is officially the representative of the company. Other entity documents and
authorizations will be required.
Credit cards and cheques
The Turkish banking legislation has no general rules on credit card issues. Therefore many Turkish
banks apply different rules for issuing credit card and cheques, like residence permit, work permit,
signature of a guarantor. (See appendix G and H for banks in Turkey and abroad)
Money transfers
You have to use a SWIFT or an IBAN (International Bank Account Number) in order to transfer money
from one account to another. IBAN is the standard for the bank account number of the beneficiary in
cross-border payments. The IBAN contributes for a faster processing of the payments and give
efficiency advantages to companies and banks. The constituent and his bank can control in a simple
way if the account number of the beneficiary is correct, irrespective of the country.
The indication of the IBAN in foreign country tasks, and moreover the BIC (Bank Identifier Code) of the
bank of the beneficiary is also obliges keen in a regulation of the European Association. Both data has
to be mentioned on invoices which are sent to the border.
Turkey has inserted the IBAN in 2004, and put into force in 2005. Still today the SWIFT transfer is an
often used system in Turkey. You can ask your personal Swift or IBAN number at your bank.
Limitations
There are no limitations regarding the amount of transfers from one country to another, provided that
you have fulfilled tax regulations, like income tax, company tax, etc.
Internet possibilities
Most of the Turkish banks have nowadays possibilities of internet banking. Ask the details and the
possibilities before you open a bank account.

ABC CONSULTANCY

- 24 -

9 Marriage & Family issues

The name of the heading tells you enough about the content of this chapter.

9.1

Marriage

The conditions of marriage are depending on the joint national Law of parties to be married. If parties do
not have joint nationalities the applicable law is the law of the joint land where in they domicile.
However, even if this rule is not applicable the Turkish law will be applied.
The Turkish process Law is applicable regarding the solemnization (execution) of the marriage.
Application
It is possible as foreigner to marry in Turkey in front of the Civil servant of the Municipality, provided that
you have the necessary papers with you. The following documents will be requested for the
solemnization of the marriage of a foreigner:

Document of your own country that you are able to marry, provided with an Apostille stamp
A birth certificate, provided with an Apostille stamp;
Certified translation of your passport;
4 passport photographs;
A blood test and a detailed health report.

It is advisable to let you informed beforehand at the Municipality regarding the requested documents.
After the solemnization of the marriage you will obtain a certificate.
The General Consulates
Due to international agreements the solemnization of a marriage at the Consulates is valid.

9.2

Consummation of Marriage

This paragraph is important for those of you who are married to a Turkish spouse, even if you have
married out side the borders of Turkey. Do not take for granted that the goods (like real estate, bank
accounts, companies, etc) are joined possession.
De current Law regarding consummation of marriage is in force since January 2002. The former law is
also in force for the marriages and the gained goods / properties before this date.
Situation before 1 January 2002
All Turkish parties who are married before 2002 are married under the separate estate arrangement
unless the spouses concluded a different marriage settlement in front of the Notary, like marrying under
equal terms.
Situation after 1 January 2002
According to the current law you will be married to the regime of gained property during the marriage.
This means that goods which has been gained before marriage, goods from inheritance, or goods not
obtained through labor will not be in community of property.
Marriage settlement at the Notary
You may conclude before or during your marriage a different marriage settlement with your spouse at
the local Public Notary in order to not to be married according to the statutory regime of gained
properties. You have the following possibilities:

ABC CONSULTANCY

- 25 -

- Separate estate arrangement; there is no shared community of goods. The goods have one owner.
- Partial community of property; in this settlement parties divide some goods to be shared (like a car,
house, bank account) from other goods.
- Community of goods; you are married in equal terms, the goods before or after the marriage are
shared.
If you do not have a separate agreement signed at the Notary you are married

9.3

Divorcement

According to the International Private Law, the conditions of divorce are depending on the joint national
Law of parties. If parties do not have joint nationalities the applicable law is the law of the joint land in
which they domicile. In the end, if this rule is not applicable the Turkish law will be applied.
The divorce case has to be opened by putting a request at the Family Court (or in the absence of the
Family Court at the Asliye Court) of the municipality where the respondent domicile or you both have
domiciled in the past 6 months. You have to state a reason of divorce and proof it with evidence like
documents, pictures, statements of evidence, etc. The most common reason of divorcement is that the
marriage has been broken down irretrievably.
It is also possible that, provided that you have been married for at least one year, you agree on the
terms of divorcement. Matters like children, alimony, sharing of the common goods have to be settled
unanimously.
Children and Guardianship
During the divorcement the custody of children under the age of 18 has to be settled. The judge will
place a child under one of the parents guardianship if parents do not agree unanimously about it.
In practice, the custody of children under the age of 7 will be given to the mother. The judge will decide
a visit settlement in favor of the other parent who does not have the guardianship over the children.
Also grandparents may request a visit settlement in favor of them to see their grandchildren.
Alimony regarding children
The height of the monthly alimony regarding the children is depending on the expenses of the children,
like education costs, maintenance, clothing, vacation, etc. The alimony regarding children ends with the
majority of the child, unless the child claims that the alimony should be carried on due to his education.
Alimony regarding wife/husband
During or even before the divorce case the judge may decide for alimony pendente lite for the party who
is living in poverty.
The alimony for the wife/husband is depending on the cost of maintenance and living of the
wife/husband after the divorce. The monthly income, financial situation, social level of partners, social
structure and work capacity of partners will be taken into account by determining of the height of the
alimony.
The height of this alimony can be changed by a decision of the court due to change of the financial
situation of the parties. You will lose your right on the alimony if you remarry someone else.
Indemnity
You are able to ask indemnity due to your loss during the divorcement or even within one year after the
decision of a divorce. It is depending on judges judicial notice if he decides in your favor or not.
There are two kind of indemnity claims; material and immaterial claims. Material claims are claims
regarding goods, bank accounts, used dowry money, etc.
Immaterial claims are claims like deep grief and misery that you have suffered or endured during your
marriage, missing your vocation because of the marriage, etc.

ABC CONSULTANCY

- 26 -

Enforcement of the Turkish decision

The Turkish divorcement decision has to be executed in your own country according to domestic law of
your country. The Turkish decision has to bear an Apostille stamp before you can execute in your own
country. We like to refer you to chapter 10 about Apostille stamps.

9.4

Family Protection law

Since 1998 family members, (the spouse, children or other relatives who are living under one roof) are
protected against marital violation by the Law of 4320. In accordance of a complaint to the Public
Prosecutor of one of the members of the family, the judge can take the necessary decisions and
provision to protect the family members who suffer from the violation, under review of the circumstances
of the case. The most used provision is to banish the person from the house who harms the family
(members) or goods. The decision and provisions of the judge will be carried out by the Police under
the supervision of the Public Prosecutor.
The judge can also decide provisionally alimony for the maintenance of the family.

9.5

Other Issues related to Children

Adoption
You are able to apply to the Court to adopt a child in Turkey under the fulfillment of the following
conditions:
The couple has to be married for at least five years or being older than 30 years;
The unmarried person, can adopt a child under the condition that he/she is older than 30 years;
The age difference between the adopted child and the adopted person has to be at least 18
years;
The adopted child has to be maintained (education, health, living) by the person(s) who is/are
going to adopt him for one year;
You need to have the allowance of the parents of the child, stated in front of the court.
Besides these statutory conditions the judge will take the adoption regulations of the national Law of the
foreign petitioners in account for his judicial notice. Further more matters like the reasons of adopting,
the social status, financial situation, health and the marital situation of the petitioners will be investigated
by the judge.
Children born of wedlock
A child born of wedlock must be registered by the parents at the Registrar of Population (the
Municipality) on the place where the parents domicile or where the marriage has been executed.
Children born of wedlock have the same statutory rights as children born during a marriage. Not
registering the child to the Registrar does not mean that the child will not be subject to the same
provisions of a child who is born during a marriage.
The law of inheritance will also be applied to children born of wedlock who are accepted (recognized) by
the father or by a decision of the court as family.

ABC CONSULTANCY

- 27 -

10 General Legal Advice

Apostille stamp
Every kind of foreign document to be used at the Court has to bear an Apostille stamp. An Apostille
stamp is an international stamp given under the provisions of an international agreement between the
countries, to accept the foreign document in the domestic Law without questioning the content of the
document.
The foreign document with the Apostille stamp has to be translated certified and notarized before use.
The institution that provides the Apostille stamp varies from one country to another. In the most
countries the administration of the Civil Court is providing the Apostille stamp.
Also in Turkey Court decisions will be Apostilled by the administration of the Civil Court. Apostille stamp
for other documents than court decisions can be provided by the department of the Province.
Interrogation
For an official to question you as an accused person, a summons to provide a statement must be sent.
To prevent this summons from being ignored, the request can be given as a court order.
During the statement, your identification will be verified by the clerk and you will be told of what you are
being accused of. The accusation must be made very clear. Anyone who has to give a statement before
an officer, public prosecutor or judge has the right to a lawyer of his own choice. If you have a lawyer,
the lawyer must be present when you give your statement. As a part of your defense right you have the
right to see any statement of the prosecutor.
If you do not have a lawyer, you may ask to have one appointed by the Bar Association. Furthermore,
you have the opportunity to give your statement to your lawyer personally and privately, before you are
questioned. The lawyer should be present throughout the questioning.
An accused person has the right to remain silent, and the police or Prosecutor who is questioning him is
obliged to inform the accused of this.
You may also ask for a translator if you do not speak Turkish.
To lodge a complaint
You are able to lodge a complaint against a person to the nearest police department or directly to the
public prosecutor. The public prosecutor must investigate the circumstances of the claim in order to
determine if there is a justifiable complaint or not. If there is a justifiable complaint the accused person
will be interrogate and if necessary a prosecution will be started against him.
Some prosecutions (crimes) are related to a complaint other are not. Prosecution connected with a
complaint may be withdrawn by the complainant in order that the prosecution will be withdrawn in the
same time.

ABC CONSULTANCY

- 28 -

11 Law of Succession
The national law of succession of the deceased foreigner is applicable on the goods of the deceased
foreigner in Turkey, with the exception of real estates. Real estates are in the exclusive competence of
the Turkish Law. The Turkish Process Law is applicable regarding the decedents assets, the valuation
of probate, etc.
It is advisable to seek professional advice to support you in your inheritance and the necessary
procedure in Turkey. International aspects, the consummation of marriage, underwritten testaments
abroad may change the right of succession of parties!
International Procedure
According to the Law you, as a heir need a decision of any local court that you are the lawful heir of the
deceased one. To open this request you need to have a certification of the death, a decision of the court
of your own country that you are the lawful heir of the deceased person. It is possible that you even
have a testament drawn up in your country. All the documents that you bring from your country have to
bear an Apostille stamp. You need to translate the documents certified before you can use them at the
court. (See chapter 10 for Apostille stamp)
With the juridical decision of the Court, you are able to transfer the goods on your name according to
the succession right given by the decision.
The Rule
Head Rule: According to the Turkish Succession Law the behind left spouse will heir part of the good,
the child/children together part of the good. If there are no children, the behind left spouse will heir
with the parents in law or when there are no parents in law with other family members in first degree of
the deceased person.
The Hereditary portion (legal share)
The hereditary portion of the children is the half of their lawful right of succession. The lawful right of
succession of the spouse cannot be deprived by the testator. The hereditary portion of the spouse is the
total of the lawful right of succession.
Real estate inheritance
In case of a real estate inheritance, Turkish Succession Law will be applied to the real estate of the
foreign testator/testatrix, unless parties have a written testament.
Before you transfer the real estate on your name as heir/heiress you must pay the necessary
succession tax to the tax office that the Land Registry Office (TAPU office) has shown you. The tax
office will calculate the amount of the succession tax, according to the value of the real estate, provided
that the value of the good has exceeded the threshold amount, which limit is subject to change every
year. The value of the real estate will be given by the Municipality (See chapter 14 regarding tax and
www.tkgm.gov.tr
Shares of a Capital company
Also during the transfer of the shares of the company the heirs will pay succession tax above a ceiling
value of the shares, determined by the government.
Cars
You will also deal with succession tax regarding motorized vehicles. The registration will be done at the
local Police Department of the city where in the car was registered.
Testament - The Will
International testaments are valid in Turkey provided that they have been concluded in accordance to
the National Law of the foreigner.

ABC CONSULTANCY

- 29 -

As a foreigner you may also make your own will in Turkey, provided that the will is made according to
the Turkish Law. You can make your will in front of a public Notary or make a handwritten will left in
custody to the Notary or to the Court. A will made in front of the Notary without two witnesses is void!

ABC CONSULTANCY

- 30 -

12 Labor relations & Social security

This chapter contents information concerning issues about labor. Foreigners are prohibited from some
occupations in Turkey, although the legislation has been relaxed in 2003. Further more how the social
security and the BaM-kur are regulated and what the labor law contains. All this is readable in this
chapter.

12.1 Working employee

Nowadays it is possible that you can exercise more occupations in Turkey. The last modifications were
in 6 September 2003.
At the moment the following occupations are prohibited for foreigners:
State employees
Law
Medicine, permission may be granted to foreign medical doctors, under Law No. 3359
Dentistry
Pharmacy
Nursing
Public notary
Salvaging
Wrecks from the sea
Diving
Fishing
Piloting
Being the captain of a ship, or sailors
However, under the current foreign capital legislation, properly approved projects and investments will
not be subject to the restrictions described above. Similarly, certain exceptions have been introduced in
the form of tourism incentives.

12.2 Social security SSK - BaGkur

The contribution payments to the governmental Social Security institutions (the SSK and BaMkur) are
regarding health insurance payments and retirement benefits. These payments do not secure you for
unemployment or for not worked days during an illness.
SSK
Your social security contribution has to be paid by your employer if you work legally as employee.
You may qualify for an exemption if there is an international social security treaty between the two
countries, prevented that your social security contributions are being paid in your own country.
The applications to take advantage of this exemption can be done to the Social Security Directorate in
Ankara. (See appendix D for the countries with a reciprocity agreement for the social security)
Ba8-kur
If you work as an independent employer you are obliged to pay your own social security contribution to
the Bagkur. The payment of the contribution is compulsory, even if you have private health security
insurance. The compulsory situations are:
the day of the start of your obligations if you have the obligation of incomes tax because of a
commercial or self-employment;

ABC CONSULTANCY

- 31 -

the day of the establishment of the company if you are the organizer of a registered partnership,
limited partnership, partnership partially limited by shares and joint stock companies, and from
the day of that you are chosen to the board if you are the member of the board of a joint stock
company;

the day of that you are registered in the craftsmen and artisans registrar servant if you are
exempt of the income tax and if your tax registration can not be find.

12.3 Labor laws

Employment contract
According to the Law parties are free to undergo an employment contract for a short or long term. The
contract can impose a penalty clause provided that it is made in proportion for both sides.
Notification period for termination of contract
The statutory provisions of the Labor Law are valid and compulsory, if parties did not agree a
notification period by contract in favor of the parties. The statutory notification period is depending on
the time of working legally for the employer.
In practice, an employer may terminate an employment contract at any time by the notice period
entitlement, without any reason, provided that the rights of the employer has been paid, like vacation,
overwork hours, etc. The Labor Law has described some situations (like employing more than 30
personnel) where he must give a reason of termination of the contract.
Annual vacation
An employee has just after one year of employment vacation right of 14 days.
The annual vacation periods are the statutory minimum limits and may be increased by parties. If the
employment contract is terminated either by you or by the employer, the vacation entitlement in
proportion has to be paid by the employer.
(See http://www.abc-consultancy.com/english/labour_law .php)

ABC CONSULTANCY

- 32 -

_________________________________________
PART II DOING BUSINESS IN TURKEY
_________________________________________

ABC CONSULTANCY

- 33 -

13 Doing Business
In this chapter is described which business entities there are, how the social security is arranged, and
how the businesses are implemented.
Almost all sectors of the economy open to private domestic investors are also open to foreign
participation. However some operational sectors have restrictions for the foreign investor, like
broadcasting, aviation, maritime, transportation, petroleum, and mining with the aim of ensuring national
security, public order and health, professional standards.
Foreign direct investment regime of Turkey is mainly formulated by the Law No. 6224 of 1954
Concerning the Encouragement of Foreign capital, which is based on the principle of equal treatment
for domestic and foreign investors.
(See appendix I for a list of trade commissions and businessman association)
The most usual company kinds are capital stock companies. A capital stock company gets his power
and reputation by his capital. Obtaining reputation by third persons, a good management and the form
of the capital are important issues. The responsibility of the partners towards third persons is depending
on how much capital they have invested in the company.
There are two kinds of capital stock companies:

Limited Liability companies

Joint stock companies

13.1 Limited liability companies (LTD.)

A limited liability company is a company that can be established by at least two (a maximum of 50) legal
or natural entities under a trade name. The shareholders responsibility is restricted with the subscribed
capital of the company. The minimum capital has to be 5.000 YTL.
All partners are personally liable for the debts of the company up to a maximum for their contribution,
however, partners are not held liable for the unpaid portions of the capital contributions of other
partners. They are also directly exposed to the tax liabilities of the company, limited however, to their
own shares.
The capital of a limited liability company is not divided into shares of stock nor represented by share
certificates. There is no board of directors for a limited company. The appointed manager has the
general authority to run the company. The manager may be a shareholder or an outsider.
Every shareholder has votes equal to his shares, but every decision has also to be taken with majority
in person. The decisions in a Limited Liability Company with two shareholders have to be taken
unanimously!
The regulations of a joint Stock company will be applied to the Limited Liability Company with more than
20 members.

13.2 Joint Stock (A.S.)

A joint stock company is defined as a corporation having its own trade name and a predetermined
amount of capital divided into shares. A joint stock company can be established with at least five

ABC CONSULTANCY

- 34 -

shareholders, who may be either real persons or legal entities. The capital stock must be a minimum of
50.000 YTL.
The liability of the shareholder is limited to his capital. The structure and organization of joint stock
companies are subject to regulation by the Turkish Commercial Code. The Joint Stock Company has a
General Assembly and a Board of Directors and some times even a Board of (daily) Managers.
The General Board of a joint stock company meets at normal and urgent cases. In normal
circumstances the meeting has to take place within three months after every fiscal period and at least
ones a year. A couple of times in a year the profits of a joint stock company will be spread, every time
this happens there have to be a general board meeting. The majority of the votes count. One share is
one right to vote.
The founders of joint stock companies are afforded significant flexibility in drafting the articles of
association, thereby serving the needs of the specific venture. Capital market Board regulations also
apply to joint stock companies whose shareholders number is at least 250, or who have issued bonds
or whose shares are quoted on the Istanbul Stock Exchange.

13.3 Other business entities

Besides the capital stock companies there are also other kinds. Those are described below.

Partnership company (unlimited company)

Limited partnership (commandite company)

Registered partnership (open company)

Partnership partially limited by shares

Liaison office

Joint venture

Consortium

Partnership (Unlimited) Company

A character of this business is that the person is responsible with all his assets; therefore you do not
need any minimum start capital. The owner of the company is at the same time the director/manager of
the company.
Some examples of business for unlimited company: craftsman, artisan, trader or manufacturer.
For starting a partnership business you have to be registered at the Chamber of Craftsman and
Artisans. You need to have a work permit to have you registered at this Chamber. If you have lived for
at least five years without interruptions in Turkey you can apply for an independent work permit.
(See chapter 2).
Limited partnership (Commandite Company)
A company which will be organized with the intention to carry on a trade name in which one or more
partners has no limited responsibility is called a limited partnership.
Entities of whose responsibility isnt limited is called working partner. The silent partner has a limited
responsibility in the company.

ABC CONSULTANCY

- 35 -

Legal entities may be a silent partner of a limited partnership company. As a natural entity it is
possible to be a silent as well as a working partner of a limited partnership company.
A silent partner may not put his own work as a share in the company. The working partner is the
manager of the limited partnership company.
A limited partnership company is not obliged to order a general assembly. The decisions concerned the
company happens by means of vote. Only the working partner has the right to represent the company
to third parties.
Registered partnership
A registered partnership can be established if the establishing person is a natural entity who has the
intention to carry on a trade name. The liability of each partner has no limit. Legal entities may not take
a part in a registered partnership. The partners of a registered partnership are towards third parties
responsible with all their assets.
There is no obligation to have a general board meeting after a certain period. The partners stipulate this
mutual when they find it necessary. Each partner has one vote. The majority of votes count.
Partnership partially limited by shares
This kind of company is not often used. A partnership partially limited by shares is a company of which
the shares are divided. It can be established by at least five partners of whom at least one has to be a
working partner.
One or a couple of partners are for the debts responsible like in a registered partnership company. The
other partners are responsible like in a joint stock company. Like in a Limited partnership company the
working partners responsibility is not restricted, while the silent partners responsibility depends on
the consistent of the shares.
The manager capacity belongs actually to the working partners. This way the management and the
partnership of the partnership company which partially is limited by shares is nearly the same. When the
manager capacity ends, the partner will be automatically a silent partner. Even if it is considerable that
one partner in the company can be a working partner, then it will be defined that it isnt necessary that
the organization of the company consist of a commission.
Liaison offices
Foreign companies are allowed to set up liaison offices in Turkey for the purpose of non-commercial
activities (information gathering, market research, or studying the activities of potential competitors).
Liaison offices are specifically barred from engaging in any activity that directly or indirectly results in
generating any form of income.
A liaison office is not allowed to engage in any profit generating business, all the expenses of the office
has to be paid by means of funds (foreign currency) transferred from the foreign company.
Since a liaison office has no profits, its operations are largely tax-exempt. Salaries paid to its employees
(nationals as well as expatriates) for example, are exempt from the personal income tax. These
exemptions are directly related to the nature and the scope of the office's activities. If the office ever
becomes even indirectly in involved in a profit generating activity, office will become liable not only for
all taxes but any penalties that may be involved in their non-payment.
The undersecretariat of treasury authorized to permit foreign companies established under the laws of
foreign countries to open liaison offices, provided that they do not engage in commercial activities in
Turkey.
Joint venture
A joint venture is a general partnership typically formed to undertake a particular business transaction or
project and is intended to exist for a limited time period. Joint ventures typically exist for five to seven

ABC CONSULTANCY

- 36 -

years. In a joint venture, two or more "parent" companies agree to share capital, technology, human
resources, risks and rewards in a formation of a new entity under shared control. A joint venture is
created with a specific project in mind and generally dissolves once the project has been completed.
Members of the joint venture are exposed to full legal liability. A joint venture is treated like a
partnership for federal income tax purposes.
Joint ventures may be formed for a vast variety of purposes. Joint ventures are commonly used in real
estate matters where two or more persons undertake to develop a specific piece of real property. Joint
ventures are also widely used by companies to gain entrance into foreign markets. Foreign companies
form joint ventures with domestic companies already present in markets the foreign companies would
like to enter. The foreign companies generally contribute new technologies and business practices to
the joint venture, while the domestic companies contribute their relationships and requisite
governmental documents within the country, along with their established involvement in the domestic
industry.
Joint ventures are usually formed through the legal procedures of creating a memorandum of
understanding, a joint venture agreement, any ancillary agreements, and obtaining regulatory approval.
Some benefits of a joint venture include:

Providing companies with the opportunity to obtain new capacity and expertise
Allowing companies to enter into related businesses or new geographic markets or obtain new
technological knowledge
They dont represent a long-term commitment
Companies can gradually separate a business from the rest of the organization, and ultimately,
sell it to the other parent company (app. 80% of all joint ventures end in a sale by one partner to
the other)
Sharing of financial support and financial risks
New product development.

ABC CONSULTANCY

- 37 -

14 Tax issues in Turkey

Although this chapter gives you the necessary information about the Tax legislation in 2005, The
Turkish government has announced his plans to decrease the Tax rates for 2006, as Corporation Tax,
Value Added Tax and Special Consumption Tax.
We like to refer you to our website www.abc-consultancy.com/guides for the 2006 rates.

14.1 Income tax

Income taxes are levied upon the income of individuals and corporations domicile in Turkey.
Individual tax
The legal framework governing the taxation of personal income (as well as the income of a few types of
partnerships) is provided by the Income Tax Code. The personal income tax rate varies from 20% to
40%.
Personal income is defined in the law in terms of seven categories: 1) commercial earnings; 2)
agricultural earnings; 3) wage and salary income, 4) independent professional service income; 5)
income from real estate; 6) dividend; 7) and interest income and miscellaneous profits and earnings.
The last two categories are subject of the withholding taxes.
Specific provisions concerning the taxation of each category of earnings are spelled out in relevant
sections of the law.
An additional concept in the taxation of personal income in Turkey is related to what is known as a "full
tax liability" versus a "limited tax liability". Full" taxpayer are residents of Turkey who are legally
required to report all their income from whatever sources they have been acquired around the world and
they are liable for taxation on that basis. "Limited" taxpayers on the other hand are non-residents who
have secured income in Turkey and are liable for taxes only on the income they may have secured in
the country. As a rule, income tax is collected on the basis of a filed return though certain types of
transactions may be subject to what is called "lump-sum" taxation or to tax withholding.
Declaration is the method most commonly employed in the taxation of commercial earnings. Taxpayers
are required to file an annual return reporting their earnings during the previous calendar year. The law
stipulates what types of expenses are deductible or non-deductible in the determination of taxable
income. For example, salaries paid to the owner of a business enterprise, his spouse, or his children,
taxes and penalties, and the interest paid on capital are non-deductible expenses. While charitable
donations can be deducted, limits are imposed on the amounts. The income from construction work that
extends over a period of more than one calendar year becomes taxable as of its completion date.
"Wage and salary income" is defined very broadly to include the cash value of virtually anything
(including all benefits) that an employer provides to his/her employees as a result of their employment.
When benefits are provided on a net basis, the payment has to be "grossed-up" (so as to include tax)
and reported accordingly. Premiums paid for personal insurance (i.e. life, health, retirement etc.)
purchased from companies in Turkey are deductible provided that the amount deducted cant exceed
the amount that the employee pays as his share of social security. Employer-provided severance pay
and marriage allowances are also tax-free, subject to certain conditions.
Corporation Tax
The Corporation Tax Code applies to the profits earned by "companies with share capital" (i.e.
joint-stock companies, limited companies, limited partnerships), cooperatives, state-owned companies,
economic enterprises owned by associations and foundations, and mutual funds and investment trusts
governed by the Capital Market Law.

ABC CONSULTANCY

- 38 -

Corporation tax is generally assessed on the basis of a company's reported calendar-year profits. (It is
however possible to obtain permission from the Ministry of Finance (See www.maliye.gov.tr) for a
different fiscal reporting period.) Two types of corporation tax liability are defined: "full" and limited".
Those with a "full" corporation tax liability are corporate entities whose legal or business headquarters
are located in Turkey. Like their income tax counterparts, they are responsible for the declaration and
the payment of taxes on all their worldwide corporate income. "Limited" taxpayers are those who have
no legal or business headquarters in Turkey. These are liable for taxes only on the corporate income
they earn in Turkey.
Corporation tax rate for 2005 is 30%.
The corporate profits on which corporation tax is assessed, is determined in terms of the items of
deductible and non-deductible expenses defined for commercial earnings in the Income Tax Code.
Other rules contained in the Income Tax Code concerning commercial and agricultural earnings apply
as well. In addition to these deductions however, corporations are also entitled to a number of
deductions that dont apply to individuals such as the cost of organizing general meetings, the issuance
of corporate securities, reserves set aside for risks (applicable to insurance companies), and balance
sheet losses from previous years.

14.2 Tax on expenditure

VAT
The implementation of the Value added tax VAT, (Katma DeMer Vergisi, KDV) in Turkey is similar to
practices in force in the other European Union countries.
As a rule, all deliveries of goods and services that take place in Turkey are subject to this tax. This
means that VAT is payable on every transaction involving production or the performance of a service.
Goods and services imported into the country are also subject to VAT.
The person liable for the payment of VAT is the one delivering the goods or services and in the case of
imports, importer.
The VAT that a taxpayer pays for goods and services purchased can be offset against (deducted from)
the VAT received on deliveries of goods and services made. When the amount of VAT on sales is
greater than the amount on purchases, it is positive difference that the taxpayer pays the tax office.
Where the reverse is true -i.e. input VAT is more than output VAT the difference is not, as a rule,
(there are exceptions however) refunded to the taxpayer. Instead, it is carried forward and can be offset
against future VAT collections.
The general VAT rate in Turkey is 18% but there are a number of exceptions. The deliveries of goods
and services are subject to VAT at rates varying from 1% to 23%. Inter-company interest charges are
subject to VAT at 18%. The VAT rate on most leased assets is 1% with the exception of 23% on leased
cars and 8% on other leased land transport vehicles. Lease contracts are exempt from all types of
taxes, duties and stamp taxes. VAT is charged on imports normal rates.
Every month the council of ministry has to make a declaration regarding the VAT.
Special Consumption Tax
By introducing the special consumption tax - SCT (zel tketim vergisi - TV) the direct tax system of
Turkey became in line with the European Union directives. There are mainly four different product
groups that are subject to special custom tax at different tax rates:
Petroleum products, natural gas, lubricating oil, solvents, and derivates of solvents
Automobile and other vehicles, motorcycles, planes, helicopters, yachts
Tobacco and tobacco products, alcoholic beverages
Luxury products

ABC CONSULTANCY

- 39 -

The legal framework governing the taxation of personal income (as well as the income of a few types of
partnerships) is provided by the Income Tax Code.
Unlike VAT, which is applied on each delivery, special consumption tax is charged only once. The
general special consumption tax rate is 20%.
Banking and Insurance
Banking and Insurance company transactions remain exempt from VAT, but are subject to a Banking
and Insurance transaction tax. This tax applies to income earned by the banks, for example on loan
interest.

14.3 Stamp duty

Stamp duty applies to a wide range of documents, including contracts, agreements, notes payable,
capital contributions letters of credit, and letters of guarantee, financial statements and payrolls. Stamp
duty is levied as a percentage of the value of the document at rates ranging from 0.15% to 0.75%.
Especially in trade contracts or agreements stamp duty has to be paid.

14.4 Tax on enrichment

There are two categories mentioned at the Personal tax which are subjects of the withholding tax.
These are:
Dividend
One of the earning items taxed through withholding tax is dividends. The dividends distributed among
the shareholders of companies are subject to withholding within the framework of the amendments
realized on the corporation tax structure that will be effective as of January 1, 1999. The withholding
rate is 16.5 percent including fund levy (the rate is not certain yet). However, in publicly owned
companies, the withholding tax rate is 5.5 percent (including fund levy). The part of the distributed
dividends that consist of earnings exempted from corporation tax, are not subject to withholding tax.
Interest income
Another category of earnings taxed through withholding tax is interest income. This includes interest on
bank deposits, private corporate securities, and repo transactions based on marketable securities. The
tax withheld becomes final if the interest amount adjusted for inflation doesnt exceed the amount
specified in the law.

ABC CONSULTANCY

- 40 -

Succession and donation tax

Items acquired as gifts or through inheritance are subject to taxes between 1% and 30% of the items
appraised value. Tax paid in a foreign country on inherited property is deducted from the taxable value
of the asset.
Real Estate tax
Property taxes are paid each year on the tax values of land and buildings at rates varying from 0.1% to
0.6%. In the case of the sale of property, a 1.5% levy is paid on the sales value by both the buyer and
the seller. The rate reduces to 1.5% if the property is contributed as capital-in-kind.

14.5 Double tax agreements

Turkish tax legislation treats an investment fund as a company (e.g. taxable entity) for corporate
taxation purposes, regardless of the fact that a fund may not be a legal entity. This also applies to nonresident funds investing in Turkish securities. Generally therefore, a foreign fund that is a resident in the
other contracting state should be entitled to the benefits of the double tax treaty in question, within the
definition of the term "company" by the treaties that is "any body corporate or any entity which is treated
as a body corporate for tax purposes". (See appendix F)
Foreigners and income tax
Foreigners who do not domicile in Turkey are not obliged to pay income tax according to Turkish
legislation, provided that there is an international Tax treaty between the two countries.

ABC CONSULTANCY

- 41 -

15 Investment incentives
The Turkish incentive system for investments can be classified under three main headings:
- General Incentive regime
- Incentives granted to Small and Medium Sized Enterprises
- Incentives granted to less developed regions
To benefit from these incentives, local and foreign investors are equally treated; the foreign capital
companies can benefit from all incentives and allowances granted to local Turkish companies. This
equal treatment is guaranteed by the law no. 6224 and Treaties for the Reciprocal Protection and
Promotion of Investments. In order to qualify for investment incentives, the foreign investors must
receive an incentive certificate from the General Directorate of Foreign Investments (GDFI).
The main incentive tools granted to investors by the current legislation are:
-

Exemption from customs duties and fund levies

Investment allowance
VAT ( Value Added Tax) exemption for imported and locally purchased machinery and
equipment
Exemption form taxes, duties and fees
Land allocations.

Underdeveloped areas
This law aims to enhance employment and investments in the priority and least developed regions by
providing income and corporate tax exemptions as well as provision of land support for investments to
be realized in the aforesaid regions.
The investors may benefit from a deduction from income or corporate tax, provided that the minimum
employment condition is fulfilled by 31.12.2007. The deduction brackets are as follows:
For employment of 10 employees
40%
For employment of 11-50
40% +0.5 points per employee
For employment of 51 and over
60%
These deductions are applicable for the revenues between periods 1.1.1998 and 31.12.2007 for those
investors who are already operating a business in the said regions and start to employ an additional 10
employees over their employee number declared in the last 4 monthly Social Security Premium Payroll
notices submitted before 31.10.1997.
Free Trade Zones
The Turkish Free Zones nowadays, as international trade is globalizing, the foreign trade policies of
countries and the way of the different economic instruments are being used is becoming more and more
important.
Free Zones are special areas in which most of the regulations related to commerce, economy and
financial system are not applicable or partly applicable. Free Zones are also areas where additional
incentives apply and where a more favorable business climate is offered to promote industrial and
commercial activities. Infrastructure of the Turkish Free Zones is competitive with international
standards. The rents of closed and open areas are lower than other countries.

ABC CONSULTANCY

- 42 -

Turkeys geographical location provides significant advantages to the Turkish Free Zones. Generally,
these are adjacent to major ports on the Mediterranean, Aegean and Black Seas. In addition, they are
within easy access from international airports and highways. In contrast to most Free Zones in the
world, sales to the domestic market are allowed.
The objectives of free trade zones are as follows:
Increasing export-oriented investment and production in Turkey;
Accelerating the transfer of foreign capital and technology to Turkey;
Providing inputs to the economy in an economical and orderly manner;
Increasing the utilization of foreign trade opportunities and foreign financial instruments.
The following free zones operate in Turkey:
1. Antalya, 2. Mersin, 3. Ege ([zmir-Gaziemir), 4. [stanbul-Atatrk Airport, 5. [stanbul - Tuzla Deri,
6. Trabzon, 7. Mardin, 8. Dogu-Erzurum, 9. [stanbul Stock Exchange-International Securities,
11. Samsun, 12. Rize, 13. [stanbul - Trakya.
Nine others, Adana, Yurmutalik, [stanbul Atatrk Offshore Banking, Zonguldak, Kilyos, Trakya, orlu,
Gaziantep and Kayseri are being established and some others are also expected to be declared.
(The most recent list is available at ww.turkishfreezones.gov.tr)
In general all kind of activities can be performed in Turkish Free Zones such as manufacturing, storing,
packing, general trading, banking and insurance. Investors are free to construct their own premises,
while zones have also available office spaces, workshops, or warehouses on rental basis with attractive
terms. All fields of activities open to Turkish private sector are also open to joint ventures and foreign
companies, provided that your activity is approved by the Economic Affairs Supreme Coordination
Council.
There is no limitation on the proportion of foreign capital participation in investment within the Free
Zones.
The free zone user may apply for an operating license or a production license. The validity period of an
operating license is maximum 10 years for tenant users, and 20 years for users who wish to build their
own working spaces in the zone; if the operating license is for production, these terms are 15 and 30
years for tenant users and investors, respectively.
Free zone users that operate under production license are exempted from the income or corporate
taxes until the end of the taxation period of the year Turkey becomes full member of the European
Union.
The free zone user that obtained operating license other than production before 06/02/2004, the income
or corporate tax exemption continues during the validity period of the operating license. The free zone
user that obtained operating license other than production after 06/02/2004 does not enjoy income or
corporate tax exemption.
Since the trade conducted between Turkey and the free zones is subject to the foreign trade regime,
free zone users can purchase goods and services from Turkey without paying value added tax. The
goods can remain in the zones without any time limit.
The goods in free circulation can be sent to Turkey or to the EU countries from the free zones without
any customs duty payment. Moreover, no customs duty is applied on the goods of third country origin at
the entrance into the free zones and exit to the third countries.
(See http://www.abc-consultancy.com/english/uk_freetradezone.mht)

ABC CONSULTANCY

- 43 -

Vocabulary
account books
account number
account payable
account receivable
accounting
accounts payable
accounts receivable
advances received
agreement
amortization
annual account
annual general
meeting
annual report
arbitration
assessor
assets
assets (cash & bank)
audit
auditor's report
authorized signature
available reserves
balance sheet
bankruptcy
banks (credit
companies)
bills receivable at
short term
bonus shares
bookkeeping
broker
buildings
business expenses
capital
capital gains tax
capital increase
cash and bank
cash flow
cash payment
cash withdrawal
certificate of birth
chamber of commerce
cheque
circular of signatures
collateral
commandite company
commercial goods
commission

ABC CONSULTANCY

muhasebe defterleri
hesap numaras]
borlular hesab]
alacakl]lar hesab]
muhasebe
ticari borlar
alacakl]lar
al]nan sipari_
avanslar]
anla_ma, szle_me
amortisman
y]ll]k mali rapor
y]ll]k genel kurul
toplant]s]
y]ll]k rapor
tahkim
bilir ki_i
aktif, varl]klar
aktif varl]klar (alacak)
denetim
denetim raporu
imzaya yetkili
haz]r rezervler
bilano
iflas
kredi kurulu_lar]

company seal
company tax
company yields
competitor
contract
contract clause
co-operative
corporate tax
corporation tax
correspondence
expenses
cost
cost accounting
cost price
counter guarantee
country of origin
credit card
credit limits
creditor
creditors
criminal record
current account
current assets
current liabilities
customs
customs duties
customs exemption
debit
debtor
deposit
depreciation
directors salary
discount
distribution of profits
domicile
due diligence

k]sa vadeli alacaklar

(enfazla1yil)
bedelsiz hisseler
defter tutma
komisyoncu
binalar
i_letme masraflar]
sermaye
varl]k vergisi
sermaye art]r]m]
haz]r deMerler (nakit
varl]klar)
nakit ak]_]
nakit deme
nakit ekme
nfus czdan]
ticaret odas]
ek
imza sirkleri
teminat
komandit _irket
ticari mallar
komisyon

due to shareholders
employer
engagement/contract
equipment and
vehicles
equity capital
estate
estimated taxes
exchange

- 44 -

_irket ka_esi
i_letme vergi
ykseltme
i_letme gelirleri
rakip
szle_me
szle_me _artlar]
kooperatif
kurumlar vergisi
_irket vergisi
haberle_me
masraflar]
maliyet
maliyet muhasebesi
maliyet fiyat]
kontrgaranti
mahre men_e lke
kredi kart]
kredi limitleri
alacakl]
kredi aanlar
sab]ka kayd]
cari hesap
banka hesaplar]/
diMer maddi olmayan
varl]k, dnen var]klar
borlar
gmrk
gmrk vergileri
gmrk muafiyeti
bor
borlu
depozito
amortisman
ynetici maa_
]skonto
temett/kr daM]l]m]
ikametgah
_irketin
deMerlendirilmesi ve
sonular]
ortaklara borlar
i_veren
taahht
mobilya ve ta_]tlar
zsermaye
demirba_
tahmini vergiler
kambiyo

exchange rate
expense
expenses paid in
advance
expenses payable
expertise
explanation of balance
sheet
exploitation expenses
export
extraordinary
expenses
extraordinary income
feasibility study
financial guarantee
financial year
fire
fiscal
fixed assets
fixed assets
fixed liabilities
force-majeure
foreign capital
foreign currency
foreign trade
forgery
foundation
foundation expenses
fraud
free port
free zone
freight costs and
moveable goods
fuel
goods
gross
gross profit
gross salaries
guarantee
guarantor
holiday allowance
identification card
immovable goods
import
import duties
import permit
in advance
in advance received
yields
income
income tax
insurance

ABC CONSULTANCY

dviz kuru
gider
nceden demi_
masraflar
denecek giderler
ekspertiz raporu
bilano a]klamas]

insurance private cars

interest
interest expenses
interest incomes
(revenue)
internal audit
international chamber
of commerce(icc)
invalid
inventories
inventory
investment
invoice
joint account
joint stock company
joint venture(jv)
journal
land
land register
leasing
legal
legal entity
legal person
legal publications
legal reserves

i_letme masraflar]
ihracat
olaManst
masraflar]
olaManst gelirleri
fizibilite al]_mas]
teminat
mali y]l
i_ten atmak
mali
duran varl]klar
duran varl]klar
demirba_lar
sabit masraflar]
mcbir sebep
yabanc] sermaye
dviz
d]_ ticaret
sahtekarl]k,
doland]r]c]l]k
kurulu_
kurulu_ masraflar]
sahtekarl]k
serbest liman
serbest blgeler
nakliye ve ara
masraflar]
yak]t
mal
brt
gayri safi kar
brt maa_lar
garanti etmek
kefil
tatil paras]
resmi kimlik
ta_]nmaz mallar
ithalat
ithalat vergileri
ithal msaadesi
elde bulunan nakit
para
denmi_ sat]_lar

legalization
legalize
legalized copy
letter of credit
letter of guarantee
letter of intent
liabilities
liabilities
liaison office
limited company
limited liability
limited partnership
liquid assets
liquidate
loan (credit)contract
long term assets
long term assets
long term debts
long term liabilities
loss
machines and
installations
maintenance company
cars
maintenance
expenses
maintenance
machines and material
maintenance personal
cars

gelir/iratlar
gelir vergisi
sigorta

- 45 -

zel araba sigortalar]

faiz
faiz giderleri
fazi gelirleri
dahili tefti_
milletleraras] ticaret
odas] (mto)
hkmsz
maddi duran varl]klar
envanter
sermaye, yat]r]m
fatura
m_terek hesap
anonim _irket
ortak giri_im
yevmiye defteri
arazi ve arsalar
tapu kayd]
bkz.financial leasing
hukuki
bkz.legal person
tzel ki_i
kanuni yay]nlama
resmi rezervler veya
ihtiyat
tasdik
tasdik etmek
tasdikli suret
akreditif
teminat mektubu
niyet mektubu
pasif
pasifler (verecek)
irtibat brosu
limited _irketi
s]n]rl] sorumluluk
komandite _irket
haz]r deMerler
tasfiyeye gitmek
kredi szle_mesi
duran varl]klar
uzun vadeli varl]klar
uzun vadeli borlar
uzun vadeli borlar
zarar
makine ve tesisler
_irket arabalar]
bak]m]
bak]m masraflar]
makine bak]m ve
para
ara bak]m]

majority
mandate
mandatory
manufacture
manufacturing cost
margin of profit
maritime commercial
law
market
market price
marketing
marketing research
meeting of the board
of members
meeting of the board
of shareholders
merchandise
money
money laundering
mortgage
movables
multinational
corporations
mutual funds
national income
natural entity
negotiable
net operating result
net profit
nominal
notarize
notary public
notary public charges
notes payables
notes receivable
notice of protest
notification
office equipment
office expenses
official copy of birth
certificate
official gazette
off-shore
order
other accounts
receivable
other current assets
other current assets
other payables
outside funds
overheads/operating
overheads
overtime
package

ABC CONSULTANCY

r_t
vekalet
vekil
imal etmek
imalat maliyeti
kr miktar]
deniz ticareti hukuku
piyasa
piyasa fiyat]
pazarlama
pazarlama
ara_t]rmas]
ortaklar kurulu
toplant]
ynetim kurulu
toplant]s]
emtia, ticari e_ya
para
kara para aklama
ipotek
hareketli varl]klar
ok uluslu _irketler
yat]r]m fonlar]
milli gelir
gerek ki_i
devredilebilir
vergi sonras] net kr
net kar
nominal
noter taraf]ndan
onaylanmak
noter
noter harlar]
bor senetleri
alacak senetleri
protesto ihbar]
tebligat ihbar
ofis ihtiyalar]
ofis masraflar]
nfus czdan] sureti

paid capital
parent company

denmi_ sermaye
ana ortakl]k

partner
partnership
patent
pay in advance
payment
payroll
penalty clause
permit
permit of residence
personal cheque
personnel expenses
place of issue
place of payment
portfolio
power of attorney
presentation
printing expenses
private sector
privatization
procedure/formality
producer
product
profit
profit and loss account

ortak
adi _irket
patent
pe_in demek
deme
maa_ bordrosu
ceza maddesi
ruhsat
oturma izni
_ah]s eki
personel masraflar]
dzenleme yeri
deme yeri
portfy
vekaletname
sunu_ sunma
matbuat
zel sektr
zelle_tirme
i_lem
retici
rn
kar
kr ve zarar
bilanosu/hesab]
vergi ncesi kr
kar marj]
kr daM]l]m]
kr
kazan vergisi
proforma fatura
emlak vergisi
teklif
protesto
eyalet vergisi
provizyon, komisyon
kamu sektr
yay]n
kalite belgesi
gayrimenkul
tapu dairesi

profit before taxes

profit margin
profit sharing
profit/benefit
profits tax
proforma invoice
property tax
proposal
protest
province tax
provision
public sector
publicity
quality certificate
real estate
real estate registration
office
real estate tax
register office
registered capital
registered shares

resmi gazete
offshore
sipari_
diMer alacaklar
diMer dnen varl]klar
dnen varl]klar
diMer borlar
yabanc] sermaye
faaliyet masraflar]

registered trademark
rent material
rented personal
repayment
repayment period

fazla mesai
paket

- 46 -

emlak vergisi
nfus dairesi
kay]tl] sermaye
nama yaz]l] hisse
senetleri
tescilli marka
malzeme kiras]
kiralanan personel
geri deme
geri deme sresi

representation
expenses
reserve fund
residence permit
risk management
royalty
salaries
salary
sale
sale on credit
sales contract
sales revenues
services and other
goods
several insurances
share
share capital
share owner
shareholder
shareholder equity
shareholders equity
shipment
shipping documents
short term
short term bank loans
short term debts
sign
sign a contract
signature
social security
expenses
stamp duty
stock
strike
sub-contractor
subvention
sue
suit
suitor
supplementary policy
supplier
suppliers/deliverers
survey
tax
tax exemption
tax free
tax inspector
tax legislation

ABC CONSULTANCY

tax registration
number
tax working
employees
tax-free
temporary tax
tender
terms
terms of payment
third party
title-deed
total assets

grev masraflar]
ihtiyat akesi
oturma izni
risk ynetimi
telif creti
maa_lar
maa_
sat]_lar
kredili sat]_
sat]_ szle_mesi
sat]_ has]lat]
hizmet ve diMer
mallar
e_itli sigortalar
hisse
ortak sermaye
hissedar
hissedar
payda_lar]n e_itliMi
zkaynaklar
sevkiyat
ta_]ma belgeleri
k]sa vadeli
k]sa vadeli banka
sermayesi
k]sa vadeli borlar
imzalamak
szle_me imzalamak
imza
sosyal sigorta
masraflar]/ssk
damga vergisi
hisse senedi
grev
ta_eron
sbvansiyon
dava amak
dava
davac]
zeyilname
tedariki
toptanc]lar
kamuoyu ara_t]rmas]
vergi
vergi muafiyeti
vergiden muaf
vergi mfetti_i
vergi mevzuat]

total current assets

total liabilities
trade mark
trade name
trade register
traffic tax private cars
transfer
transferred result
transport charges
transport documents
transportation
travelling expenses
treasury
trust company
turn over accounts
turnover
unemployed
unemployment
unprepared invoices
validity
value added tax
venture capital
wages
warranty
watermark
withdrawal
working capital
yearly income
yearly sale
yields receivable

- 47 -

vergi kimlik numaras]

muhtasar vergisi
vergisiz
geici vergi
ihale
ko_ullar
deme ko_ullar]
nc _ah]s
tapu senedi
aktif varl]klar]n
toplam]
toplam duran
varl]klar
pasif toplam]
ticari marka
ticari unvan
ticaret sicili
ara trafik vergisi
transfer
aktar]lan kar
nakliye masraflar]
bkz.shipping
documents
ta_]ma
seyahat masraflar]
hazine
trst _irketi
aktar]lan hesaplar
has]lat, ciro
i_siz
i_sizlik
faturas] kesilmemi_
ticari alacakl]
geerlilik
katma deMer vergisi
risk sermayesi
cret
gvence belgesi
filigran
hesaptan para
ekme
i_letme sermayesi
y]ll]k gelir
y]ll]k sat]_
diMer dnen varl]klar

Index
Agreement
Apostille
Articles of Association
Bank
Contract
Education
Employee
Employer
Export
IBAN
ISKAN
Investment
Liaison office
Passport
Payment
Permit
Silent partner
SWIFT
Visa
Title of Deed / Tapu

ABC CONSULTANCY

11, 18, 25, 29, 32, 34, 38, 52, 54

38
46
22, 24, 28, 33, 34, 39
14, 18, 19, 23, 29, 30, 42, 52, 53
14, 36, 37
41, 42, 48, 51, 55
15, 41, 42, 51
27, 56
33
20, 23
18, 41, 45, 51, 54, 55
48
12, 13, 28, 32, 34
21, 22, 23, 28, 33, 41
14, 20, 24, 28, 33, 47, 48
47
33
11, 28
18, 39

- 48 -

Appendix A
Ministries
Ministry of Labor and
Social Security
The General
Directorate of Foreign
Investment (GDFI)
Ministry of Foreign
Affairs
Undersecretariat of
Treasury
General Directory of
Land Registry
Ministry of Health
Ministry of Interior
Ministry of Public
Works and Housing
Ministry of
Transportation
Ministry of Energy and
natural Resources
Ministry of Culture and
Tourism
Ministry of
Environment
Ministry of National
Education
Ministry of Agriculture
and Rural Affairs
Ministry of Finance
Ministry of [ndustry
and Trade
Ministry of National
Defense

Addresses of ministries in Turkey

Address
General Directorate of Occupational
Health and Safety Inn Bulvan, I
Blok, No 42, Kat. 4 Emek / Ankara
Hazine Mustesarligi,
Yabanci Sermaye Genel Mudurlugu,
Inonu Bulvari, 06510 Emek / Ankara

Telephone
number

Website

+90 312 215 5021

http://www.calisma.gov.tr

+90 312 212 8915

http://www.hazine.gov.tr

Balgat 06100 Ankara

+90 312 292 1000

http://www.mfa.gov.tr

Inn Bulvari No:42 Emek ANKARA

+90 312 296 6000

http://www.treasury.gov.tr
/giris.htm

Dikmen Yolu No:14 / ANKARA

+90 312 413 60 00

http://www.tkgm.gov.tr

Mithatpa_a Cad. No : 3
06434 S]hh]ye / ANKARA
Ankara

+90 312 435 6440

http://www.saglik.gov.tr

+90 312 425 72 14

Vekaletler Caddesi No.1 Ankara

+90 312 410 10 00

http://www.icisleri.gov.tr
http://www.bayindirlik.gov
.tr

Hakk] Turayli Caddesi No:5 Emek /

Ankara
Inn Bulvar] No:27 Bahelievler
/Ankara
Atatrk Bulvar] No:29 Ek Bina Kat:1,
06050 Opera / Ankara
Atatrk Bulvar] No:158 Bakanl]klar /
Ankara

+90 312 550 10 00

http://www.mt.gov.tr

+90 312 212 64 20

http://www.enerji.gov.tr

+90 312 309 08 50

http://www.turizm.gov.tr

+90 312 417 60 00

http://www.cevre.gov.tr

Atatrk bulvar] Bakanl]klar / Ankara

+90 312 419 14 10

http://www.meb.gov.tr

Milli Mdafa Caddesi No:20, K]z]lay /

Ankara

+90 312 424 05 80

http://www.tarim.gov.tr

ABC CONSULTANCY

http://www.maliye.gov.tr
http://www.sanayi.gov.tr
http://www.msb.gov.tr

- 49 -

Appendix B

Countries with reciprocity

The following countries have full reciprosity with Turkey in terms of real estate acquisition:

Angola
Argentina
Australia
Bahamas
Bahrain
Bangladesh
Barbados
Belgium
Belize
Benin
Bolivia
Bosnia-Herzegovina
Botswana
Brazil
Cameroon
Canada
Central African Republic
Chili
Colombia
Costa Rica
Croatia
Denmark
Dominician Republic
Ecuador
El Salvador
England
Estonia
Fildisi Sahili
Finland
France
Gabon
Germany
Ghana
Greece
Grenada
Guatemala
Guinea
Guyana
Haiti
Honduras
Hungary
Ireland
Israil
Italy
Jamaica
Japan
Korea (south)
Latvia

ABC CONSULTANCY

- 50 -

Liechtenstein
Lithuania
Luxembourg
Malawi
Malaysia
Mali
Malta
Mauritanya
Mauritus
Mexico
Monaco
Mozambique
The Netherlands
New Zealand
Nicaragua
Nigeria
Norway
Panama
Paraguay
Peru
Philipines
Poland
Portugal
San Marino
Senegal
Singapore
Sirbistan and Karadag(Yugoslavia)
Somalia
South Africa Republic
Spain
Sri Lanka
Swaziland
Sweden
Switserland
Tanzania
TRNC
Uruguay
USA
Venezuela

Appendix C

Tapu example

[l
Administrative province
[le
Administrative district
Blge
Region
Mahalle
City part
Ky
Village
Sokak
Street
Mevki
Quarter
Sat]_ bedeli
Sale sum
Parf.no
Lot number
Parsel no.
Parcel number
Yzlm
Surface
Gayrimenkuln
vasf]
Quality of the property
Arsa/tarla/bahe/
eski ev
Plot of vacant land/Arable field/
Garden/old house
FotoMraf
Photograf
Gayrimenkuln
iktisat]
The economics of the property
Gayrimenkuln
sahibi
The owner of the property
Cilt no.
Skin number
Sayfa no.
Page number
S]ra no.
Range number
Tarih
Date

ABC CONSULTANCY

- 51 -

Appendix D

Social security agreements

Reciprocal social security agreements have been concluded with the following countries:

Albania
Austria
Azerbaijan
Bosnia-Herzegovina
Belgium
Canada
Denmark
France
Germany
Libya
Macedonia
Norway
Romania
Sweden
Switzerland
The Netherlands
The United Kingdom
Turkish Republic of Northern Cyprus (TRNC)

ABC CONSULTANCY

15.07.1998
23.06.2004
01.07.2004
01.05.1968
01.01.2005
01.02.1978
01.08.1973
01.11.1965
1998
01.06.1981
14.10.2002
01.05.1981
01.02.1968
01.06.1961
-

- 52 -

Appendix E

Countries for which visa is not required

The following countries have a visa exemption for a period of three months:

Argentina
Bolivia
Bulgaria
Chili
Denmark
Ecuador
El Salvador
Finland
France
Germany
Greece
Honduras
Hong Kong (Special Administrative
Region)
Iceland
Iran
Israel

ABC CONSULTANCY

- 53 -

Japan
Lichtenstein
Luxembourg
Malaysia
Monaco
Morocco
New Zealand
Nicaragua
San Marino
Singapore
South Korea
Sweden
Switzerland
Trinidad-Tobago
Tunisia
Uruguay
Vatican

Appendix F

Treaties on the prevention of double taxation

Countries with which Turkey currently has treaties on the prevention of double taxation:

Albania
Algeria
Austria
Azerbaijan
Bangladesh
Belarus
Belgium
Bulgaria
China
Croatia Romania
Czech Republic
Russia
Denmark
Egypt
Finland
France
Germany
Great Britain
Greece
Hungary
India
Indonesia
Israel
Italy
Japan
Jordan
Kazakhstan
Kuwait
Kyrgyzstan
Latvia
Lithuania

ABC CONSULTANCY

01.01.1997
01.01.1997
01.01.1974
01.01.1998
01.01.2004
01.01.1999
01.01.1992
01.01.1998
01.01.1997
01.01.2001
01.01.2004
01.01.1991
01.01.1997
01.01.1989
01.01.1990
01.01.1990
01.01.1989
01.01.2005
01.01.1993
01.01.1994
01.01.2001
01.01.1999
01.01.1994
01.01.1995
01.01.1987
01.01.1997
01.01.1997
01.01.2002
01.01.2004
01.01.2001

- 54 -

Macedonia
Malaysia
Moldova
Mongolia
Norway
Pakistan
Poland
Romania
Russia
Saudi Arabia
Singapore
Slovakia
Slovenia
South Korea
Spain
Sudan
Sweden
Syria
Tajikistan
Tunisia
The Netherlands
Tunisia
Turkish Republic
of Northern Cyprus
Turkmenistan
Ukraine
United Arab Emirates
U.S.A
Uzbekistan

01.01.1997
01.01.1997
01.01.2001
01.01.1997
01.01.1977
01.01.1989
01.01.1998
01.01.1989
01.01.2000
01.01.1987
01.01.2002
01.01.2000
01.01.2004
01.01.1987
01.01.2004
01.01.2004
01.01.1991
01.01.2005
01.01.2002
01.01.1988
01.01.1989
01.01.1988
01.01.1989
01.01.1998
01.01.1999
01.01.1995
01.01.1998
01.01.1997

Appendix G
Bank
Bank Europa
BNP - AK Dresdner
Bank
HSBC Bank
ABN AMRO Bank
Banca Di Roma S.P.A
City Bank N.A.
Credit Lyonnais
Credit Suisse
JP Morgan Chase Bank
Societe Generale
West LB AG

Foreign banks in Turkey

Address
Abdi Ipeki Cad. No 63 Polat Palas
Maka / [stanbul
1.Levent Plaza, Bykdere Cad.
No.173/A Blok Kat 8-9-10 Levent /
[stanbul
Bykdere Caddesi No 2 1. Levent
Besiktas / [stanbul
Tamburi Ali Efendi Sok. No 13
Etiler Be_ikta_ / [stanbul
Bykdere Cad. yol Mevkii
Noramin Is Merkezi Kat 5 Maslak /
[stanbul
Bykdere Caddesi No 100
Esentepe / [stanbul
Nispetiye Cad. zden Is Merkezi
No 14 Kat 1-2 1 Levent / [stanbul
Bykdere Cad. Ali Kaya Sok.
Polat Plaza B Blok No 4 Kat 13
Levent / [stanbul
Emirhan Cad. No145 Atakule A
Blok Kat 11 Dikilita_ Be_ikta_ /
[stanbul
Nispetiye Cad. Akmerkez E-3 Blok
Kat 9 Etiler / [stanbul
Ebulula Mardin Cad. Maya Park
Towers II, Akatlar / [stanbul

Telephone number

Website

+90 212 315 35 35

+90 212-339 57 00

www.bnp-akdresdner.com.tr

+90 212 279 80 00

www.hsbc.com.tr

+90 212 359 40 40

+90 212 285 93 10

+90 212 288 77 00

www.citibank.com.tr

+90 212 339 37 00

www.creditlyonnais.c
om.tr

+90 212 278 25 00

www.csfb.com

+90 212 326 83 00

www.jpmorganchase.
com

+90 212 282 19 42

+90 212-339 25 00

www.westlb.com

Rabobank International

Suleyman seba cad. Akaretler

Siraevleri no 23, 80680 Besiktas /
[stanbul

+90 212-3267200

www.rabobank.com

KBC BANK

Bayrakli Sokak 28/3

Gaziosmanpasa / Ankara

+90 312-447 09 93

www.kcbbank.com

ING-BARRINGS

Sleyman Seba Cad. No 92 BJK

Plaza B Blok 80680 AkaretlerBesiktas / [stanbul

+90 212-2272324

www.ing.com

ABC CONSULTANCY

- 55 -

Appendix H
Bank
FINANSBANK

YAPI KREDI

GARANTI
BANK

DEMIRHALK
BANK
ZLRAAT BANK

UT BANK
TTC-BANK
TRKLYE
SEHLMDAR
KOMMERSLYA
BANK
BANQUE DU
BOSPORE
LOBANKASI

Turkish banks abroad

Address

Countries

Frankrijk 121 2000 Antwerp

Postbus 12036 1100 AA
Amsterdam
8, rue Euler F-75008 Paris
Splaiul Unirii 12, bl. B6, sector
4, 040034, Bucuresti
Business center "Paveletskaya
Plaza" 2/2, Paveletskaya
Square Moscow
12, Rue du Mont Blanc, 1211
Geneva 1
Mainzer Landesstrasse 46 30325 Frankfurt am Main/
Herengracht 446, 1017 CA ,
Amsterdam
Goncharnaya Embankment 1-2
Moscow 109172
Friedrich Ebert Str. 45 (Ecke
Karl Str.) 40210 Dsseldorf
Fouad Edmond 8 Place
Winston Churchill L-1340
Kosmodameanskaya
Naberezhnaya, 52 Building 1,
Block A, 5th floor
113054 Moscow
80 Rue de Rhone 1204 Geneva
Knightsbridge London SW1X
7LY
Parklaan 8, 3016 BB Rotterdam

Belgium
The
Netherlands
France
Romania

Am Hauptbanhof 16, 60329

Frankfurt am Main
Mosalarko Plaza One 16
st
Marksistkaya Ulitsa, 1 Floor
109147 Moscow
Klochkov Street No: 132 Almaty
480057
Drujba Naradov Str. No:15/B,
Tashkent
Mahdumguly Avenue 111/2
744000 Ashgabat
[slam Seferi Str. 5, 370005 AZ
1005 Bak

Website
www.finansbank.be

0900-47 11 000

www.finansbank.nl

(01) 56 89 90 90

www.banquedubosphore.fr

+40 21 301 71 00

www.finansbank.ro

+7 (095) 725 40 40

www.finansbank.ru

+41 (22) 839 19 19

www.finansbank.ch

+49 069 971 36 0

+31 20 344 55 55

+70 95 915 07 12

(49 211) 35 31 98
99

+352 22 33 211

+70 95 961 25 00

Switzerland
United
Kingdom
Netherlands

+41 22 318 00 30
+44 207 761 25 00
15

+31 10 436 91 51

Germany

+49 69 24 26 95
00

Russia
Switzerland
Germany
The
Netherlands
Russian
Federation
Germany
Luxembourg
Russian
Federation

Russian
Federation
Kazakhstan
Uzbekistan
Turkmenistan

+70 95 232 67 37

www.ziraatbank.ru

+(73 272) 50 60 80

www.kzibank.com

+(99 871) 173 83

24

www.utbk.com

+(99 312) 51 10 19

+(99 12) 497 43 16

+(99 331) 56 89 90
90

www.banquedubosphore.fr

+44 207 606 71 51

Azerbaijan

8 Rue Euler F 75008 Paris

France

Trkiye [_ Bankas] A.c London

Branch 8 Princess Street
London EC2R 8HL

England

ABC CONSULTANCY

Telephone
number
070 22 44 55

- 56 -

Trkiye [_ Bankas] A.c Bahrain

Offshore Branch Al jasrah
th
Tower, 8 Floor Diplomatic
Area P.O Box 10205 Manama
Girne caddesi No.9 Lefko_a
cehit Mustafa ruso Cad. No:13
Muhtar Yusuf Galeria
Kkkaymakl]
Rossmarkt 9 60311 Frankfurt
/Main
Frederiksplein 1, 1017 XK
Amsterdam
3, rue Scribe 75009 Paris
Lwen Str. 61 Postfach 6275
CH-8023 Zrich

ABC CONSULTANCY

Bahrain

TRNC
Lefko_a
Germany
The
Nederlands
France
Switserland

- 57 -

+973 17 549 222

+392 228 31 33

+392 227 04 15

+49 69 29 90 10

+31 20 530 63 33

+33 1 43 12 93 70

+41 1 226 41 01

Appendix I

Trade Commissions and businessmen associations

www.jetro.go.jp/turkey/turkindex.html

Australian Consulate Trade Commission

Bykdere Caddesi 100-102
Maya Akar Center B Blok Kat 11 Nr. 51
80280 Esentepe [stanbul
Tel: +90 212 211 1476
Email: [email protected]
www.austria.org.tr/
German Turkish Chamber of Commerce and
Industry
Muallim Naci Cad. 40 / TR-34347 Ortaky
[stanbul
Tel: +90 212 259 1195
Email: [email protected]
www.dtr-ihk.de/tr/index.asp

Sweden Consulate Commerce Center

Ayazaga yolu, Iz Plaza Giz No:4/58 Maslak TR34398 Istanbul
Tel: +90 212 329 8220
Email: [email protected]
www.swedishtrade.com/turkey
Taiwan Trade Center
Eski Bykdere Cad. Ayazaga Yolu, Giz 2000
Plaza Kat: 8
80670 Maslak, [stanbul
Tel: +90 212 290 6042
Email: [email protected]
www.thaitrade.com

English Chamber of Commerce

Mesrutiyet Caddesi, 18, Asli Han, Kat 6
Galatasaray 80050 [stanbul
Tel: +90 212 249 0420
Email: [email protected]
www.bcct.org.tr
France Turkish Chamber of Commerce
Tel: +90 212 2492955
Email: [email protected]
www.ccife.org/turquie/
Spanish Chamber of Commerce
Istanbul
Tel: +90 212 296 6161
Email: [email protected]
www.ispanyaticaret.org.tr
Israel Commerce of Anattach
Tel: +90 212 317 65 13
Email: [email protected]
www.israeltrade.gov.il/turkey
Italian Trade Commission
Mete Caddesi No:20, Kat:6 80900 Taksim [stanbul
Tel: +90 212-251 2951
Email: [email protected]
www.iceistanbul.com
JETRO - Japan External Trade Organization
Istanbul Office
Bykdere Cad.Maya Akar Center Kat:14,
D.54, Esentepe [stanbul
Tel: +90 212-275 5180

ABC CONSULTANCY

- 58 -

ABC CONSULTANCY

- 59 -

Businessmen
associations
ISIAD,
Iran Commercial and
Bussinesmen
Association
TABA-AMCHAM,
Turkey American
Association
Commerciale
Turkey-Belgium
Association
Commerciale
Turkey-France
Association
Commerciale
Turkey Sweden
Association
Commerciale

Ukraine -Turkey
Association
Commerciale

ABC CONSULTANCY

Bykdere Cad.
Oya sk. Devran ap.
No.2/1 K.3 D.5
Mecidiyeky[stanbul
-

Istiklal Caddesi n8
- Taksim, 80090
[stanbul
Abide-i Hrriyet
Caddesi No:9 Polat
Celil AMa [_ Han]
K:11 D:45 80310
Mecidiyeky
[stanbul
Fatih Cad. No:15-14
Merter/[stanbul

(90) 212 217 60 20

pbx

http://www.isiad.org/T/hosgeldini
z.htm
[email protected]
www.amcha.org.tr

+90 212 291 09 16

[email protected]

+90 212 274 95

92/93

[email protected]

www.turk-belcika.org

[email protected]
om

www.ccife.org/turquie/

+90 212-49 29 55

www.tr-ch.org
+90 212-211 14 35 /
212-217 43 87

+90 212-5078722
212-507 87 72 -643
90 09

- 60 -

[email protected]

[email protected];
[email protected]

www.ukrayna-turk.com

Appendix J
Embassy of
AUSTRALIA
AUSTRIA
BELGIUM
CANADA
CHINA
DENMARK
FINLAND
FRANCE
GERMANY
GREAT
BRITAIN
GREECE
ISRAEL

Foreign embassies in Turkey

Address
Nenehatun Cad., No. 83,
Gaziosmanpa_a
Ataturk Bulvari no 189,
Kavakl]dere / Ankara
Mahatma Ghandi Cad.
o
n 55, Gaziosmanpasa /
Ankara
Cinnah Caddesi no: 58
06690, Cankaya /
Ankara
Golgeli Sok.no 34
Gaziosmanpasa / Ankara
Kirlangic Sok. no 42
Gaziosmanpasa / Ankara
Kader Sokak No.44,
06700, Gaziosmanpasa /
Ankara
Paris Cad. no 70
Kavaklidere / Ankara
Atatrk Bulvar] 114
Kavakl]dere 06690 /
Ankara
cehit Ersan Caddesi 46/A
Cankaya 06680 /
Ankara
Zia Ur Rahman Cad.
No:9-11 06700
Gaziosmanpa_a / Ankara
o
Mahatma Ghandi Cad. n
85 Gaziosmanpasa /
Ankara

ABC CONSULTANCY

Telephone number

Fax number

E-mail

Website

+90 312 446 11 80 87

+90 (312) 446 11 88

[email protected]

http://www.embaustralia.org.tr/

+90 312 419 04 31

+90 312 446 80 71

[email protected]

+90 312 446 82 47

+90 312 446 01 50

[email protected]

+90 (312) 409 27 00

+90 312 446 44 37

[email protected]

http://www.dfaitmaeci.gc.ca/canadaeuropa/turke
y/

+90 312 436 03 28

+90 312 446 42 48

[email protected]

+90 312 468 77 60

+90 312 468 45 59

[email protected]

http://www.danimarka.org.tr/

+90 312 426 19 30

+90 312 426 74 22

[email protected]

+90 312 468 11 54

+90 312 467 94 34

www.ambafrance-tr.org

+90 312 455 51 00

+90 312 426 69 59

infomail@germanembass
yank.com

http://www.germanembassyank.c
om

+90 312 455 33 44

+90 312 455 33 56

http://www.britishembassy.gov.uk
/

+90 312 436 88 602

+90 312 446 31 91

[email protected]
r

[email protected]

+90 312 446 36 05

- 61 -

+90 312 446 80 71

http://www.austria.org.tr
http://www.diplomatie.be

http://www.finland.org.tr/en/

ITALY
JAPAN
THE
NETHERLAN
DS
NORWAY
POLAND
PORTUGAL
RUSSIA

SPAIN

SWEDEN
SWITZERLAN
D
U.S.A.

Atatrk Bulvar] n. 118 Kavakl]dere 06680

ankaya / Ankara
Japonya BykeliliMi,
Re_it Galip Caddesi,
No:81, G.O.P. / Ankara
Hollanda Caddesi 3,
Yildiz, 06550 / Ankara
K]rkp]nar Sokak no:18,
06540 Cankaya / Ankara
Ankara, Atatrk Bulvar]
241, Kavakl]dere Posta
Kutusu 20
Embassy: Kuleli Sok. no
26 Kavaklidere / Ankara
Embassy: Kayaci Sok. no
5, 06692, eankaya (P.K.
35 Kavakl]dere) / Ankara
Embassy of Spain in
Ankara,Turkey
Abdullah Cevdet Sok. No:
8 06680 ankaya /
Ankara
Katip Celebi Sokak 7
Kavaklidere / Ankara
Embassy of Switzerland
Atatrk Bulvari 247
TR-06692 Kavaklidere,
Ankara
110 Ataturk Boulevard,
Kavaklidere / Ankara
06100

ABC CONSULTANCY

+90 312 426 54 60

+90 312 426 58 00

[email protected]

http://www.itaamb.org.tr

+ 90 312 446 05 00

+ 90 312 437 18 12

[email protected]

http://www.tr.emb-japan.go.jp/

+90 312 409 18 00

+90 312 409 18 98

[email protected]

http://www.nl.org.tr/tr/indextr.htm

+90 312 405 80 10

+90 312 443 05 44

[email protected]

http://www.norway.org.tr

+90 312 467 56 19

+90 312 467 89 63

[email protected]

http://www.polonya.org.tr

+90 312 446 18 90

+90 312 446 36 70

+90 312 439 21 22

+90 312 438 39 52

[email protected]

+90 312 438 03 92

+90 312 439 51 70

[email protected]

+90 312 455 41 00

+90 312 455 41 20

ambassaden.ankara@fore
ign.ministry.se

http://www.swedenabroad.com

+90 312 467 55 55

+90 312 46 11 99

http://www.eda.admin.ch/ankarae
mb/e/home.html

+90 312 455 55 55

+90 312 467 00 19

http://www.usemb-ankara.org.tr/

- 62 -

http://www.turkey.mid.ru/tur.html

Appendix K
Consulates
AUSTRALIA
AUSTRIA
BELGIUM
CHINA
DENMARK
FINLAND
FRANCE
GERMANY
GREAT
BRITAIN
GREECE
ISRAEL
ITALY
JAPAN
THE
NETHERLANDS
NORWAY

Foreign consulates in Turkey

Address
Tepecik Yolu no 58, 80630 Etiler / [stanbul
Kybasi Cad. no 46,80870
Yenikoy / [stanbul
Siraselviler Cad. no 73
Taksim / [stanbul
Memduh Pa_a Yal]s] M]s]rl] Cad. Sar]yer / [stanbul
Bilezik Sok. no 2, Findikli / [stanbul

Telephone
number
+90 212 257 70 50
+90 212 262 93 15
+90 212 243 33 00
+90 212 299 21 88
+90 212 245 03 85

Camlik Cad.
Ayaz Sok. no 2/4, Levent / [stanbul
[stikll Cad. no 8 Taksim / [stanbul

+90 212 292 48 10

[smet [nonu Cad. no 16 Gmssuyu / [stanbul

+90 212 25154 04/

Mesrutiyet Cad. no 34 Tepebasi, Beyoglu / [stanbul

Turnacibasi Sok. no 32 Galatasaray / [stanbul
ValikonaM]Cad. No: 73/4 Ni_anta_] / [stanbul
P.K:473 ci_li 80224
Tomtom Kaptan Sok. no: 15 Beyoglu / [stanbul

+90 212 283 57 37

+90 212 334 64 00

+90 212 245 05 96
+90 212 225 10 /
+90 212 243 10 24/

[nonu Cad. no 24,

Gmsuyu / [stanbul
[stiklal Cad. no 393 Beyoglu / [stanbul

+90 212 251 76 05/

Bilezik Sok. 2 Findikli / [stanbul

+90 212 249 97 53

ABC CONSULTANCY

- 63 -

+90 212 251 50 30

Fax number
+90 212 257 70
54
+90 212 262 49
84
+90 212 243 50
74
+90 212 299 26
33
+90 212 293 46
24
+90 212 283 57
39
+90 212 249 91
68
+90 212 249 99
20
+90 212 334 64
01
+90 212 252 13
65
+90 212 225 10
48
+90 212 252 58
79
+90 212 252 58
64
+90 212 251 92
89
+90 212 249 44

Website
[email protected]
[email protected]
http://www.almanbaskonsolosluguistanbul.org.tr/
[email protected]
-

POLAND
PORTUGAL
RUSSIA
SPAIN
SWEDEN
SWITZERLAND
THE UNITED
STATES OF
AMERICA

Buyuk Ciftlik Sok. no 5/7 Nisantasi / [stanbul

Consulate: Okcu Musa Cad. Nor Han no 52/2
Bankalar, Karako / [stanbul
Consulate: Istiklal Cad. no 443 Beyoglu / [stanbul
Cumhuriyet Cad. no 233/4, Ferah Apt. Daire 4,
Harbiye / [stanbul
Consulate: [stikll Cad. no: 497 Tunel / [stanbul
Husrev Gerede Cad. no 75/3
Tesvikiye / [stanbul
Mesrutiyet Cad. no 104 Tepebasi / [stanbul

ABC CONSULTANCY

- 64 -

+90 212 240 79 56

+90 212 250 11 30
+90 212 244 16 93
+90 212 225 20 99
+90 212 243 57 70
+90 212 259 11 15/
+90 212 251 36 02/

34
+90 212 233 06
18
+90 212 255 50
64
+90 212 249 05
07
+90 212 225 20
88
+90 212 252 41
14
+90 212 259 11
18
+90 212 251 32
18

[email protected]
-

Appendix L

Turkish consulates abroad

Consulates

Address

AVUSTRAL[A

6 Oceaan Street,
Woollahra NSW 2025
Arlbergstrasse 177, A
6900 Bregenz
4, rue Montouer 1000
Brussel
Boulevard
Demokratsia No:38,
Burgas
Vestagervej 16,2100Copenhagen .
Rutland Lodge,
Rutland Gardens,
Knightsbridge,
London SW7 1BW

AUSTR[A
BELG[UM
BULGARY
DENMARK
ENGLAND

FRANCE
GERMANY
GREECE
IRAN
ISRAEL

184, Boulevard
Malesherbes 75017
Paris
Johann-Georg-Str.12,
10179 Berlin
Vasileos Pavlou, 22
Paleo Psihiko /
Athens
Khah]yabani Shedid
dr. Beheshti No: 30
Urumiye
Sheik Jarrah,
Nashashibi Street

ABC CONSULTANCY

Telephone
number
+02 932 811 55

Fax number

E-mail

+02 936 245 33

[email protected]

+43 557 442083

+43 557 442 441

[email protected]

+02 513 6812

+02 502 2742

[email protected]

+359 56879940

+359 56821700

[email protected]

Website
-

+45 3920 5500

45+ 3920 1017

[email protected]

020 75916900

020 7591 69 11

turkishconsulate@btconnect
.com

http://www.turkconsulate-london.com/

01 56 33 33 33

[email protected]

http://www.tcparbsk.com/

+49 30 2291861

+49 890 40 699

[email protected]

http://www.tcberlinea.de/

+302106714828

+302106776430

[email protected]

+984412228970

+984413469595

[email protected]

+97225321087

+97225820214

[email protected]

- 65 -

http://www.turkembassy.dk/consular.htm

ITALY
THE
NETHERLANDS
PAKISTAN
ROMENIA
RUSSIAN
FEDERATION
SWITSERLAND
U.K

U.S.A

No:20, P.O. Box:

19031 Jeruzalem, Via
Israel
Via Larga, 19, 20122
Milano
Westblaak 2, 3012
Rotterdam
House No:F-71/1,
block No:7, KDA
Scheme No:5 Clifton
B-dul Ferdinand 82,
8700 Constanta
Ulitsa Karla Marksa
71, Kazan-Tataristan
420015
Weinbergstrasse 65,
8006 Zrich
Rutland Lodge,
Rutland Gardens,
Knightsbridge,
London SW7 1BW
821 United Nations
Plaza New York, NY
10017

ABC CONSULTANCY

+39025821201

+39025821201

[email protected]

+31 104132270
+31 102177700

+31 104114417

rotterdam@turkishconsulate
.nl

http://www.turkishconsulate.nl/Rotterdam/default.htm

+92215874334

+02215874691

[email protected]

+40241607910

+40241615367

[email protected]

+78432644640

+78432642511

[email protected]

01 368 29 00

01 368 29 19

[email protected]

020 75916900

020 7591 69 11

turkishconsulate@btconnect
.com

(212) 949 01 60

(212) 983 1293

[email protected]

http://www.trkonsulat-zurich.ch/

http://www.turkconsulate-london.com/

http://www.turkishconsulates.net/

- 66 -

Appendix M

Turkish embassies abroad

Country

Address

AUSTRALIA

60 Mugga Way, Red

Hill A.C.T. 2603,
Canberra
Prinz Eugen Strasse
40, 1040 Wien
4, Rue Montoyer
1000 Brussel
Boulevard Vasil
Levski No.80 1000
Sofia
San Li Tun Dong Wu
Jie No : 9 100600
Beijing (Pekin )
Rosbaeksvej 15,
2100 Copenhagen 0
43 Belgrave Sqouare
London SWIX 8 PA

AUSTRIA
BELGIUM
BULGARIE
CHINA
DENMARK
ENGLAND
FINLAND

FRANCE
GERMANY
GREECE
IRAN

Puistokatu 1 B A3
00140 Helsinki
16, Avenue de
Lamballe 75016
PARIS
Rungestr.9, 10179
Berlin
8, Vassileos
Gheorgiou B
str.10674 Athens
Ave. Ferdowsi, No:
314 P.O.Box 11365-

ABC CONSULTANCY

Telephone
number

Fax number

02 6295 0227

02 6239 6592

+43 150 573 38

+43 150 536 60

+32 2 506 11 20

+32 2 514 07 48

+359 29 80 22
70

+359 29 81 93 58

[email protected]

+861 065 32 26
50

+861 065 32 54 80

[email protected]

+45 39 20 27 88

+45 39 20 51 66

[email protected]

http://www.turkembassy.dk/

+44207 393 02
02

+44207 393 00 66

turkish.Temsilcilik@virgin.
net

http://www.turkishembassylondon.com

+358 965 57 55

+358 965 50 11

+331 452 452 24

+331 452 452 24

E-mail address

Website

[email protected]

http://www.turkishembassy.org.
au

[email protected]

[email protected]

http://www.turkey.be

+49 30 275
850

+49 30 275 90
915

[email protected]

http://www.tcberlinbe.de/

+301 726 30
00

+301 722 95 97

[email protected]

http://www.tcmadridbe.org/

+982 1311 89 97

+9821 311 79 28

[email protected]

- 67 -

IRELAND
ISRAEL
ITALY
JAPAN
KUWAIT
LUXEMBOU
RG
THE
NETHER
LANDS
OMAN
PAKISTAN
PORTUGAL

SOUTH
AFRLCA
SPAIN

8758
11, Clyde Road,
Ballsbridge Dublin 4,
Ireland
202 Hayarkon St.
P.O.Box 6491
61064 Tel Aviv
Via Palestro, 28
00185-Rome
33-6,2 Chome,
Jingumae ShibuyaKu Tokyo
Safat, 13067 Kuwait
20, Rue Marie
Adelaide L-2128
Luxembourg
Jan Everstraat 2514
BS The Hague
P.O. Box : 47
Postal Code: 115
MSQ Muscat
Sultanate of Oman
Diplomatic Enclave
I, Street I, Islamabad
Avenida das
Descobertas 22
Restelo, 1400-092
Lisboa
PO Box 56014
Arcadia
0007 Pretoria South
Africa
Calle Rafael Calvo
18-2

ABC CONSULTANCY

+353 166 852 40

+353 166 850 14

+9723 524 11 01

+9723 524 13 90

[email protected]

+3906 494 15 47

+3906 494 15 26

[email protected]

+813 34 70 5131

+813 34 70 53 80

+965 253 17 85

[email protected]

http://www.turkey.or.jp/

+965 256 06 53

[email protected]

http://www.turkishembassy.org.kw/

+352 44 32 81

+352 44 32 28 11

[email protected]

+3170 360 49 12

+3170 361 79 69

[email protected]

+968 697 050

+968 697 053

[email protected]
m

http://www.turkishembassyoma
n.org/

+51 227 87 48

+51 227 87 52

[email protected].
pk

http://www.turkishembassy.org.
pk/Home.php

+351213003 110

+351 213 017 934

[email protected]

http://turquia.planetaclix.pt/

+27 12 342 6053

+27 12 342 60 52

[email protected]

http://www.turkishembassy.co.z
a/

+34 91 319
8064

+34 91 308 66 02

- 68 -

[email protected]

http://www.tcmadridbe.org/

A Y B Madrid 28010
SLOVENLA
SUISSE
SWEDEN
ROMANIA
RUSSIA
YUGOSLAV
IE

U.S.A.

Livarska 4, 1000
Ljubljana
Lombachweg 33,
3006 / Berne
Dag Hammrskjlds
Vag 20 115 27
Stockholm
Calea Dorobantilor,
72 Bucharest
7. Rostovskiy
Pereulok 12
Moscow
UL. Proleterskih
Brig, 11000
Belgrade
Yougoslavie
2525 Massachusetts
Avenue, N.W.
Washington, D.C
20008

ABC CONSULTANCY

+386 1 236 41
50

+ 386 1 436 5240

[email protected]

http://www.turkish-embassy.si

+4131 350 70
70

+4131 352 8819

[email protected]

http://www.tr-botschaft.ch/

+468 23 08 40

+468 663 55 14

[email protected]

+401 210 65 68

+401 210 04 07

[email protected]

+7095 246 00 09

+7095 245 65 02

[email protected]

http://www.turkishline.ru/embas
sy/

+202 612 67 44

contact@turkishembassy.
org

+3811 33 54 31

+202 612 67 00

- 69 -

http://www.turkishembassy.org/
start.html

ABC CONSULTANCY

- 70 -

Appendix N

Useful internet sites

Public Offices
Central Bank
Treasury
Customs
Patent Institute
State Institute of Statistics

http://www.tcmb.gov.tr
http://www.treasury.gov.tr
http://www.gumruk.gov.tr
http://www.turkpatent.gov.tr
http://www.die.gov.tr

ITO The Istanbul Chamber of Commerce

IGEME Export Promotion Center of Turkey
YASED Foreign Investors Association
DEIK Foreign Economic Relations Board
TUSIAD Turkish Businessman Association
Undersecretariat of Customs
Turkish Treasury
The Grand National Assembly of Turkey

www.ito.org.tr
www.igeme.org.tr
www.yased.org.tr
www.deik.org
www.tusiad.org.tr
www.gumruk.gov.tr/
www.treasury.gov.tr
http://www.tbmm.gov.tr

Science & Education

Turkish Counsel of Higher Education
Turkish Academy of Science
Ministry of national Education
Marmara Research Center

http://www.yok.gov.tr
http://www.tuba.gov.tr
http://www.meb.gov.tr
http://www.mam.gov.tr

Turkish American Organizations

Assembly of Turkish American Associations
The American Turkish Council
Federation of Turkish American Associations
Turkish American Business Forum
Ataturk Society of America
Intercollegiate Turkish Students Society
Other
Capital Market Board
Competition Authority
General Directorate of Press and Information

ABC CONSULTANCY

http://www.ataa.org
http://www.americanturkishcounsil.org
http://www.ftaa.org
http://www.forum.org
http://www.ataturksociety.org
http://www.itss.org

http://www.spk.gov.tr
http://www.rekabet.gov.tr
http://www.byegm.gov.tr

- 71 -

State Planning organization

Foreign Trade
The Scientific and Technical Research

http://www.dpt.gov.tr
http://www.foreigntrade.gov.tr
http://www.tubitak.gov.tr

Istanbul Stock Exchange

Privatization Administration
Turkish Armed Forces
Secratariat of National Intelligence Organization
General Directorate of Security
Secretariat of Defense Industries
Department of Religious Affair

http://www.imkb.gov.tr
http://www.oib.gov.tr
http://www.tsk.mil.tr
http://www.mit.gov.tr
http://www.egm.gov.tr
http://www.ssm.gov.tr
http://www.diyanet.gov.tr

ABC CONSULTANCY

- 72 -

Appendix O

Real Estate expertise of ABC CONSULTANCY

A professional team of lawyers of ABC Consultancy investigates and reports you in your own language the following issues regarding the object that you want
to purchase:

Investigation regarding the ownership;

Investigation regarding the legal restrictions, like mortgage, attachments, distraints;
Investigation regarding other restrictions, like registered rent or loan contracts;
Investigation regarding protected areas, archeological areas, etc;
Investigation regarding the development plan and building permissions;
Investigation regarding Iskan (living permit)
Investigation regarding openstanding tax, electricity, water payments;
Investigation reagarding the legal enforcement of the salescontract that has been offered to you

If necessary we can stand you by with making you an enforceable purchase agreement or other agreements in order to protect you for any bad bargain in the
future.

ABC CONSULTANCY

- 73 -

Appendix Q

Copyright

The information in this handbook is current at December 2005. All information is subject to change and intended to provide a general outline only. Readers are
strongly advised to obtain professional legal and/or business advices if they intend to live and work in Turkey. This handbook has to be used as a guideline
and no responsibility will be taken for any steps and actions taken without any advice from ABC CONSULTANCY.
All information contained in this publication is copyrighted in the name of ABC CONSULTANCY and as such no part of this publication may be reproduced,
redistributed, resold in whole or in any part, or used in any form or by any electronic or mechanical, including photocopying, recording, taping or by information
storage or retrieval or by other means, without the written consent of the publisher.

ABC CONSULTANCY

- 74 -