10 Kasım 2024

Cumhuriyetimizin kurucusu, Büyük Önder Mustafa Kemal Atatürk'ü aramızdan ayrılışının 86. yılında saygı, minnet ve özlemle anıyoruz. Onun vizyonu, azmi ve liderliği, sadece Türk milletinin değil, tüm insanlığın geleceği için ışık tutmaya devam etmektedir.

HABERLER & YAYINLAR

Independent and Perpetual Construction Right

The construction right among the limited real rights is regulated between Articles 726, 826 and the rest of Turkish Civil Code, granting holder the authority to construct or maintain a structure either above or below someone else's land and the ownership of that structure. If the construction right is independent and perpetual, it is recorded as "immovable" on a separate page in the land registry upon request of the right holder.

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HABERLER & YAYINLAR

Determination of the Acquisition Date for Gains from Appreciation

Pursuant to the Repeating Article 80 titled "Gains from Appreciation" of the Income Tax Law No. 193 ("Law"), it is regulated that the gains arising from the disposal of certain goods and rights specified in the Law are considered as gains from appreciation and these gains are taxable income.

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