Legal 500 2024 EMEA Edition
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.
HABERLER & YAYINLAR
Acquisition of Properties in Turkey by Foreign-Capitalized Companies
Acquisition of Properties in Turkey by Foreign-Capitalized Companies