
Yargıtay Uygulaması ve Doktrinde Soru Cevaplarla Boşanma Davaları

Ayşe Uyanık

An Overview of German Investments in Türkiye in terms of Income and Corporate Tax
Germany and Türkiye share a robust economic relationship, with German investments in Türkiye reaching 14.5 billion USD since the 1980s.

A New Era for Real Estate Investment Funds
The Communiqué Amending the Communiqué on Real Estate Investment Funds (III-52.3) (“Communiqué”), published in the Official Gazette on 17 July 2024, Issue No. 32604, aims to boost contributions to real estate investments, a sector with significant transaction volume in the Turkish economy. Under the Communiqué, application procedures for Real Estate Investment Funds (“REIFs”) have been streamlined, enabling the issuance of participation shares linked to an umbrella fund. Additionally, “project” REIFs are now permitted to invest in projects where more than half of the total gross area of independent units is designated for residential use, as verified by independent real estate appraisal firms.