Recent Developments in the Field of Tourism Oriented Residence Rentals

Summary:

Increase in short-term housing rentals have led to a corresponding rise in disputes and informal transactions due to inadequate legal regulations in this area. The Law on the Rental of Residences for Tourism Purposes and Some Amendments to Certain Laws, numbered 7464, which was approved by the Turkish Grand National Assembly on October 25, 2023, and published in the Official Gazette dated November 2, 2023, introduced various regulations regarding the short-term rental of residences and the sanctions that will be applied in this context. This article examines and attempts to explain the provisions of the law regarding tourism-oriented rentals, the rights and obligations of the parties involved, and the potential implications in practice.

Keywords:

Tourism-oriented rental, short-term rental, residential rental, law, sanctions

1. Introduction

The origin of the lease contract is based on the concept of locatio conductio in Roman Law, which combines service, construction, and lease agreements under one roof. Locatio conductio is a consensual and bilateral contract with obligations for both parties. These obligations are considered in accordance with the principle of good faith and honesty.[1] Residential leases are regulated by the locatio conductio rei contract, which emerged under this concept and regulates leases of both movable and immovable property, as well as leases of products.

Although the fundamental principles of the lease agreement have largely been preserved, constant changes experienced in almost every field today necessitate the diversification of legal regulations and their adaptation to the conditions of the day. Just as different agreements gathered under the umbrella of locatio conductio in Roman Law have been reorganized separately in modern law with different provisions and conditions, a new mechanism of rules has been introduced specifically regarding the duration of leases, especially in the context of residential leases.

Short-term leasing of residences has become a preferred method of rental, particularly in touristic regions in Turkey and worldwide, due to its advantages. The availability of more affordable accommodation alternatives compared to tourism facilities such as hotels and resorts has led to increased interest in this area. During the pandemic period in 2020 and thereafter, concerns about health and hygiene led to a significant increase in the number of residences rented through this method, resulting in an increase and diversification of disputes, revealing the inadequacy of the legislation and necessitating a legal regulation.

The provisions of the law regarding tourism-oriented rentals and the innovations and sanctions it will bring in this area constitute the subject of examination in this article.

2. Short-Term Residential Leasing in Turkish Law

2.1. In Terms of Law No. 6098 Turkish Code of Obligations

Prior to the Turkish Code of Obligations, residential and covered workplace leases were primarily regulated under the Law on Real Estate Leases. Later, the legislator attempted to harmonize these provisions with the Turkish Code of Obligations within a general law format.[2]

Under the fourth section titled "Lease Agreement" of the Turkish Code of Obligations, specifically in Article 339 titled "Application Area A. Residential and Covered Workplace Leases," it states: "The provisions regarding residential and covered workplace leases shall also apply to the movable property left for use to the lessee. However, these provisions shall not apply to the leases of immovable properties temporarily allocated for use for six months or less. These provisions shall apply to all lease agreements made by public institutions and organizations, regardless of the procedures and principles they follow."

The rationale of the article provides examples of immovable properties temporarily allocated for use, such as summer houses, hotel rooms, motels, guesthouses, and similar places. It states that disputes arising regarding the nature of a property's allocation should be resolved by the judge based on the specific circumstances and conditions of the case.

The Court of Cassation emphasized the necessity of conducting an on-site inspection to determine the nature of the leased property, and after determining whether the general provisions of the Turkish Code of Obligations (pertaining to ordinary leases) or the specific provisions of covered workplace leases would apply, it highlighted the importance of evaluating all evidence and issuing a verdict accordingly.[3]

When determining the scope of application of provisions related to residential and covered workplace leases, the legislator excluded leases of immovable properties temporarily allocated for use for six months or less. This exclusion ensures the application of general lease provisions to short-term lease agreements made for tourism purposes, allowing lessors to terminate such agreements upon their expiration. Applying provisions related to residential and covered workplace leases to these agreements would prevent lessors from terminating contracts based on the expiration of the lease term, leading to potential detriment to lessors beyond the intended purpose of the contract.

For a property to be excluded from the application of provisions related to residential and covered workplace leases under the Turkish Code of Obligations, thus being deemed as an immovable property temporarily allocated for use, the following conditions must be met:

1. Existence of an immovable property,

2. The immovable property being temporarily allocated for use by its nature, and

3. The immovable property being leased for six months or less.[4]

Lease agreements concerning properties that do not meet these conditions are subject to the general provisions rather than the provisions related to residential and covered workplace leases. The phrase "...immovable properties temporarily allocated for use by their nature..." used in the law clearly encompasses not only short-term leases for tourism purposes but also other residential and covered workplace leases that meet these conditions. Consequently, although the Turkish Code of Obligations does not directly address short-term residential leases for tourism purposes, it includes such leases within the scope of its general provisions alongside other leases meeting the specified conditions.

2.2. Regarding the Regulation Amending the Regulation on the Implementation of the Identity Notification Law:

Within the scope of the regulation, a definition for properties rented on a daily basis has been established as follows: These are places where accommodation services are provided on an hourly, daily, weekly, or similar short-term basis, which are not classified as primary or ancillary accommodation facilities or social facilities such as hotels, motels, guesthouses, campgrounds, apartment hotels, or similar establishments, and which are used in a manner resembling a commercial establishment rather than being used as residences, and where the address is not listed in the National Address Database or where there is no subscription record for the beneficiaries of the service.[5]

With this regulation introduced under the Identity Notification Law, while there is no definitive time limit specified by the phrase "hourly, daily, weekly, or similar short-term," essentially, a definition has been made around the concept of "being operated as a commercial establishment," and places providing accommodation services have been classified as properties rented on a daily basis within the scope of the regulation.

2.3. Regarding the Revenue Administration Presidency’s Special Ruling on the Taxation of Real Estate Leased on a Weekly or Monthly Basis

In the ruling dated September 8, 2020, it was stated that in order to generate more income than that obtained from long-term leasing of real estate, it would require an organization to be in place whereby the property is made available for daily or weekly use to different individuals in a continuous manner, the delivery of the property to the guests, receiving the property at the end of their stay, and preparing it for reuse. Additionally, it was mentioned that since it would not be possible to speak of a lease agreement for the daily or weekly use of the property for a certain fee, this activity should be considered as a commercial activity. It was pointed out that taxpayers identified as engaging in daily rental of properties for commercial gain are considered to be operating within the scope of entertainment and recreation facility management, as their activities do not differ substantially from those of operating hotels, motels, or guesthouses in terms of services offered to customers and the nature of the business.[6]

2.4. Regarding Law No. 7464 on the Rental of Residences for Tourism Purposes and Amendments to Some Laws

The purpose of the Law on the Rental of Residences for Tourism Purposes and Amendments to Some Laws, commonly known as the “Airbnb Law” among the public, is to establish the procedures and principles regarding the tourism-oriented rental of residences to natural and legal persons, and to define the activity of "tourism-oriented rental." According to this definition, tourism-oriented rental refers to the process of "renting out residences for any purpose for a maximum of one hundred days." It is also explicitly stated that leases exceeding one hundred days at a time are not within the scope of this Law. In other words, all residential leases for one hundred days or less, regardless of the purpose, are considered and regulated as "tourism-oriented rental" within the scope of this Law. It is sufficient for a lease to fall within the scope of the Law that the property to be leased is a residence and that the lease agreement is for one hundred days or less.

Comparing this with Article 339 of the Turkish Code of Obligations:

While the Turkish Code of Obligations uses the term "immovable property temporarily allocated for use by its nature," the Law on the Rental of Residences for Tourism Purposes introduces the term "residence for tourism purposes," thereby excluding workplaces, but expanding the scope of the tourism definition with the statement that all residential leases for one hundred days or less will be considered tourism-oriented rental. The time limit set for less than six months in the Turkish Code of Obligations is regulated here as one hundred days or less.

In this case, regarding a lease agreement for immovable property:

• If the property is inherently designated for temporary use and is leased for six months or less, the provisions of the Turkish Code of Obligations regarding ordinary leases will be applied.
• If the property is a residence and is leased for a period shorter than one hundred days, the provisions of Law No. 7464 on the Rental of Residences for Tourism Purposes and Amendments to Some Laws will be applied.
• If the property is either a residence or a commercial establishment and is leased for a period between one hundred days and six months, as stated in Article 339 of the Turkish Code of Obligations, the judge will evaluate the nature of the property based on the specific circumstances of the case and decide which provisions will apply.
• If the property is not a residence and is leased for a period shorter than one hundred days, similarly, as stated in Article 339 of the Turkish Code of Obligations, the judge will assess the nature of the property based on the specific circumstances of the case and decide which provisions will apply.

Additionally, the law explicitly states that the contract between the permit holder and the user will terminate at the end of the specified period. Therefore, the contract will not be automatically renewed unlike Article 347 of the Turkish Code of Obligations, which regulates the termination of contracts for residential and commercial leases. It is clearly stated that it will terminate at the end of the period without the need for any further action, eliminating any doubts.

3. Regulations Introduced by the Law

3.1. Obligation to Obtain Permit

One of the most significant innovations brought by the law is the requirement to obtain a permit for short-term tourist rentals of one hundred days or less before entering into a contract, to be issued by the Ministry of Culture and Tourism or the governorship of the location where the rental property is situated. It is stated that the permit will be issued on behalf of the lessors who are real or legal persons owning the property or exercising control over it through usufruct or construction rights.

Prior to the law, places rented out on a daily basis and operating as hostels and boarding houses were required to obtain permits under the Regulation on Business Opening and Operating Licenses issued by the Ministry of Internal Affairs, as regulated by the circular dated November 26, 2013, regarding places rented out on a daily basis. With the new regulation, all rentals falling within the scope of the law are required to obtain a permit, aiming to eliminate informality in this area and prevent properties that do not meet the required conditions from being rented out for tourism purposes. As a prerequisite for the permit application, approval for tourism rentals must be granted by the co-owners of the independent section intended for tourism rental within the building.

3.1.1. Co-Owners' Approval

According to this condition, which is expected to pose the most challenge for lessors in practice; it has been made mandatory to submit a decision unanimously taken by all co-owners of the building where the independent section intended for tourism rental is located, in permit applications to the Ministry of Tourism by lessors. In residential complexes consisting of buildings with multiple independent sections, it has been accepted that the decision taken by the co-owners of the building where only the rental for tourism purposes is made is sufficient.

This allows co-owners to have a say in whether short-term rentals are carried out in their buildings, aiming to prevent any discomfort and disputes arising from short-term rentals without their knowledge and consent. It has been deemed insufficient for the approval decision to be taken by a certain quorum; unanimity among co-owners is required. Co-owners will be able to assess situations such as high human circulation and resulting security vulnerabilities due to tourism rental activities in their buildings and decide accordingly. If even a single co-owner does not consent, tourism rental will not be possible. From this perspective, it can be said that the legislative regulation aims to protect co-owners to the maximum extent possible, while making conditions extremely challenging for lessors.

In cases where there are more than three independent sections in a building, a permit can be issued in the name of the same lessor for a maximum of twenty-five percent of that building. For applications for renting out more than five independent sections for tourism purposes in a building under the same lessor's name; it has been stipulated that in buildings with multiple independent sections, the decision taken unanimously by all co-owners is mandatory to be submitted, regardless of the number of independent sections involved in the application, in addition to the business opening and operating license.

For example, in a building consisting of eight independent sections, a maximum of two independent sections can be granted a permit under the same individual's name. According to this ratio, if an application is made for more than five independent sections under the same individual's name in a building, a business opening and operating license will be required. Additionally, in a residential complex, the approval of all co-owners in the entire site will be required, not just those in the relevant building.

This prevents properties registered as residential in the land registry from being collectively rented out for tourism purposes by the same individuals, effectively operating like a hotel and straying from their legal nature. In buildings with a high number of independent sections, requiring a business license if the number of applications under the same individual exceeds five indicates that such leases will be more rigorously monitored and taxed as commercial activities.

As an exception, in high-quality residences such as luxury condos, where the management plan allows for tourism rentals and includes facilities such as reception areas, security, daily cleaning services, and amenities like health services, dry cleaning, laundry, transportation, meal, and shopping services, as well as a gym and swimming pool, the requirement for unanimous decision-making by co-owners and the condition for issuing a permit under the same lessor's name for a maximum of twenty-five percent in buildings with more than three independent sections are not required.

In places categorized as high-quality residences where the management plan does not permit tourism rentals, the approval of four-fifths of co-owners according to the Condominium Law can amend the management plan, and thereafter, unanimity among co-owners is not required. In comparison to non-high-quality residences, it appears that applying for a permit will be easier.

Finally, rental activities of high-quality residences can also be conducted by a housing management company, and in this case, the permit will be issued in the name of the company running the housing management. Lease activities conducted in this manner will not be considered subleasing.

3.1.2 Penalties to be Applied in Case of Violation

According to the regulation, individuals renting out residential properties for tourism purposes without a permit will be subject to an administrative fine of one hundred thousand Turkish liras for each rented property, and they will be given a fifteen-day period to obtain a permit to continue their activities. For those who continue their activities without a permit after the fifteen-day period, an administrative fine of five hundred thousand Turkish liras will be imposed, and they will be given another fifteen days to obtain a permit. However, those who persist in their activities despite this will face an administrative fine of one million Turkish liras.

The gradual imposition of sanctions and allowing time for violators to rectify their shortcomings before increasing the penalty amount to up to one million Turkish liras aims to completely prevent operating without a permit, making it economically unfeasible to disregard the violation and progressively increasing the penalty serves as a deterrent.

Similarly, circumventing the requirement for obtaining a permit by portraying leases as longer than one hundred days is also intended to be prevented through another sanction. Accordingly, individuals who lease the same property for more than one hundred days on four or more occasions within a year from the date of the initial contract will be fined one million Turkish liras. Additionally, failure to provide the requested information and documents within thirty days, providing incomplete or misleading information or documents will result in an administrative fine of fifty thousand Turkish liras.

It is also required that any change in the lessor due to reasons other than inheritance must be reported within thirty days from the registration date in the land registry. Failure to do so will result in an administrative fine of fifty thousand Turkish liras.

Another condition is that the residential property rented out for tourism purposes must possess the qualities promised in its advertisements. An administrative fine of one hundred thousand Turkish liras will be imposed if the property's features are misrepresented to the user, promised conditions are not met, or if the property is allocated to the user for a shorter period than specified in the contract. Additionally, failing to deliver the property to the user in accordance with the contract within the fifteen-day period and not refunding the payment received within this period will result in administrative fines of one hundred thousand Turkish liras and two hundred thousand Turkish liras, respectively.

Finally, it is stipulated that rentals under this law will be subject to inspection, and if it is determined during the inspection that the property does not meet the criteria for permit issuance, an administrative fine of one hundred thousand Turkish liras will be imposed, and a fifteen-day period will be granted to rectify any non-compliance.

3.1.3. Termination of the Permit Certificate

3.1.3.1. Invalidation of the Permit Certificate

In cases where the permit certificate holder is an individual, if the heirs do not apply within three months from the date of death of the person, the permit certificate will become invalid. In the event that the permit holder is a legal entity, the permit certificate will become invalid upon the termination of the legal entity. However, in both cases, the rights of the users will continue until the end of the contract period.

With this regulation, to prevent users from being victimized due to problems that may arise depending on the lessor, it has been ensured that the rights granted to the user will be preserved throughout the contract period, even if the permit certificate becomes invalid.

3.1.3.2. Cancellation of the Permit Certificate

In addition to the expiration of the permit certificate, the cases in which the permit certificate will be cancelled are specified in the law. Accordingly, the permit certificate will be cancelled in the following cases:

a) Upon the request of the permit certificate holder for the cancellation of the permit certificate.

b) Determination that the tourism rental activity has been terminated.

c) In the event of a change in the lessor through a legal transaction other than inheritance, and if, within thirty days from the date of registration in the land registry, no application is made for the transfer of the permit certificate by the new lessor of the residential unit rented for tourism purposes or if the obligations are not fulfilled despite the approval of the change in the permit certificate holder.

d) Notification by competent public institutions and organizations that the residential unit rented for tourism purposes is being used in a manner contrary to public order, public safety, and general morality.

e) Determination during inspection that the residential unit does not meet the qualifications for the issuance of the permit certificate, and despite the given period for compliance, the non-compliance is not rectified.

As with cases where the permit certificate becomes invalid, the rights of users of the residential units for which the permit certificate is cancelled will continue until the end of the contract period.

3.2. Requirement to Hang a Plaque

In addition to the permit certificate issued by the Ministry of Tourism, the lessor will also be provided with a plaque. It is mandatory to hang the plaque at the entrance of the residential unit rented for tourism purposes. This ensures that it is easily visible to users and the unit owners in the same building that the rented unit for tourism purposes has obtained approval from the Ministry.

Although the law does not specify the application fees, it is stated that the fees for the plaque and the permit certificate will be regulated by the Ministry. While there is no information available regarding the fees yet, considering that the law aims to regulate informal rentals and tax the incomes generated from these transactions, it can be assumed that the application fees imposed will add an additional financial burden on lessors.

3.2.1. Penalties to be Applied in Case of Violation

If the plaque issued by the Ministry is not hung at the entrance of the residential unit rented for tourism purposes, an administrative fine of one hundred thousand Turkish liras will be imposed. A fifteen-day period will be given to hang the plaque at the entrance, and if it is not hung within this period, the fine will be increased to five hundred thousand Turkish liras.

3.3. Sublease Prohibition

The law prohibits the subleasing of the residential unit rented from the permit holder by users to third parties under their own name and account, or the subleasing of the residential unit rented for residential purposes by the tenant under their own name and account for tourism purposes. However, the provision does not apply to corporate users who lease residential units for tourism purposes and provide them to their personnel.

While Turkish Civil Code Article 322 allows the tenant to sublease the leased property in whole or in part without causing any harm to the lessor, the new law restricts the subleasing right in tourism rentals. This is intended to prevent the unauthorized leasing of properties outside the scope of the law, allowing tourism rentals to be recorded and regulated. Additionally, it allows corporate entities to provide residential units leased for ninety days or less to their personnel for business trips or similar purposes without being considered subleasing.

3.3.1. Penalties to be Applied in Case of Violation

A fine of one hundred thousand Turkish liras will be imposed for each contract on individuals who sublease the tourism-purpose residential unit rented from the permit holder under their own name and account to third parties. Similarly, individuals who sublease the residential unit rented for residential purposes under their own name and account for tourism purposes will also face an administrative fine of one hundred thousand Turkish liras for each contract.

3.4. Intermediary Activities and Promotions

It is known that the majority of tourism rentals are carried out via the internet and through intermediary organizations. Due to the absence of centralized centers established in Turkey, these organizations cannot be regulated, monitored, and consequently taxed. This can be considered one of the main factors leading to the enactment of the law.

According to the law, the obligation to obtain a permit is imposed only on the lessor, and it is stated that tourism rental activities, apart from the lessor, can only be conducted through travel agencies certified under the Travel Agencies and Association of Travel Agencies Law. Under the Travel Agencies and Association of Travel Agencies Law, Group A travel agencies refer to agencies authorized to conduct all travel agency activities. Consequently, companies wishing to operate as intermediary organizations for tourism rental activities must be registered as Group A travel agencies, inevitably leading to a decrease in the number of companies operating in this field.

3.4.1. Penalties to be Applied in Case of Violation

A fine of one hundred thousand Turkish liras will be imposed for each contract for intermediaries facilitating the tourism rental of properties without a permit. Intermediary service providers enabling electronic commerce and promotion of tourism rental activities, and failing to remove the content within twenty-four hours despite warnings from the Ministry, will face an administrative fine of one hundred thousand Turkish liras for each property. Decisions on removing content or blocking access will be made regarding the publication, section, or part where the violation occurred, and these decisions will be sent to the Association of Access Providers for enforcement. Failure to comply with the decision will result in an administrative fine of one hundred thousand Turkish liras for each property for intermediary service providers.

Appeals against decisions to remove content or block access can be made to Criminal Courts of Peace. Additionally, if the document proving the payment of the tourism fee required under the Turkey Tourism Promotion and Development Agency Law is not submitted within the specified period recognized by the Ministry or during inspections, a fine of fifty thousand Turkish liras will be imposed.

3.5. Identity Reporting Requirement

The law stipulates the application of the provisions of the Identity Reporting Law regarding properties granted tourism rental permits. The responsibility for making this report lies with the permit holder, the responsible individual.

Accordingly, lessors will be required to keep records of tenants' identities and arrivals/departures in accordance with the law, similar to hotels, resorts, guesthouses, and other accommodation facilities, and present them to local law enforcement authorities. With this regulation, the scope of the obligation previously applied to places rented on a daily basis is expanded to include properties rented for tourism purposes, aiming to prevent their use in criminal activities or for undocumented accommodation by criminals.

3.5.1. Penalties to be Applied in Case of Violation

Rather than directly stipulating a sanction for this matter, the new law specifies that the provisions of the Identity Reporting Law will apply, meaning that administrative fines imposed in case of violation will be applied in accordance with the provisions of the Identity Reporting Law.

3.6. Previously Made Tourism Rentals

As of January 1, 2024, individuals engaged in tourism rental activities must apply to the Ministry within one month to obtain a permit. It has been stated that the process of issuing the permit will be completed within three months from the application date, and those whose applications are not accepted will not be able to operate. However, it is emphasized that the rights of the users of these properties will continue until the end of the contract period to prevent them from being disadvantaged.

With this regulation, it is envisaged that existing rental activities falling within the scope of the law will complete the required legal requirements within the recognized period. However, in case a permit cannot be obtained, it is stipulated that the rights of those currently using the property will remain valid throughout the contract period to prevent them from being disadvantaged.

If an application is not made to the Ministry to obtain a permit within the recognized period, the sanctions applied to those renting without a permit under the law will be implemented.

3.7. Inspection and Regulatory Authority

The authority to inspect tourism rental activities under the law belongs to the Ministry of Culture and Tourism, and it is regulated that, if necessary, this authority can also be exercised through the governorship of the location where the property is located.

Another duty given to the Ministry of Culture and Tourism is to make regulations, determine procedures and principles in order to implement the law and eliminate doubts and shortcomings that may arise, and establish uniformity of implementation.

3.8. Effective Date

The provisions of the law regarding the rental of properties for tourism purposes will enter into force on January 1, 2024, and will be implemented accordingly. Those who have rented or will rent their properties for a period of one hundred days or less as of January 1, 2024, will need to fulfill all their responsibilities completely to avoid facing one or more of the sanctions mentioned above.

4. Conclusion

Complaints have been increasing about the rapidly growing short-term housing rental sector, alleging that it creates unfair competition for businesses in the tourism sector such as hotels, hostels, and motels, leading to a decrease in customer numbers. Additionally, due to the possibility of these rentals facilitating various illegal activities, all housing rentals for hundred days or less have been brought under the scope of the law and regulated within the authority of the Ministry of Culture and Tourism. The law also enables the registration and taxation of income derived from tourism-related housing rentals and allows for additional revenue to be obtained through penalties for violations.

The implementation of the inspections foreseen in the law is a subject of curiosity. Since tourism-related rentals are often short-term, inspections will need to be carried out frequently and regularly by relevant authorities. Considering that inspections need to be conducted physically where the rented properties are located, it is undeniable that this will impose a significant burden on the units responsible for inspections.

Especially after the twenty-five percent increase limit, there has been a decrease in the number of long-term rental properties, while short-term rentals have become increasingly preferred due to their advantages. Various incentives can be provided to encourage property owners to opt for long-term rentals instead of short-term ones to reverse this trend and make traditional leasing attractive again. For example, mechanisms such as discounted property taxes for properties rented for longer periods than a specified time can expedite this effect.

Looking at it from another perspective, it can be concluded that the property rights of homeowners are being restricted. Property rights are the broadest rights, including the right to dispose, and are considered an absolute right that can be asserted against everyone. Therefore, certain restrictions may be seen as an interference with property rights. With the regulation, it is no longer possible for property owners to engage in short-term housing rentals of fewer than ninety days at their own discretion. Similarly, it can be said that obtaining a unanimous decision from apartment owners for approval will be nearly impossible in practice. It would not be wrong to perceive this limitation in parallel with the twenty-five percent increase limit imposed on housing rents in previous years and still in effect. Additionally, the restriction on multiple independent units being rented for tourism purposes by the same individual can also be evaluated within this framework. Another point to consider is that treating residences classified as qualified housing differently from all other residences would constitute a violation of the principle of equality.

Finally, it is evident that the penalties for violations are very high. Although these penalties aim to increase deterrence, it is observed that they deviate from the principle of proportionality, considering that the penalized actions are only related to short-term rentals, with penalties ranging from fifty thousand Turkish liras to up to one million Turkish liras.

 

 

Hürhan Sarı, LL.M.

 

 

 

 

References

 

1. Prof. Dr. Bülent TAHİROĞLU, Roman Law of Obligations, p.219
2. Dr. Mustafa KILIÇOĞLU, Eviction Determination Adjustment Compensation and Debt Cases Arising from Rental Law, p.288
3. Elif AYDIN ÖZDEMİR, Leasing of Immovables Specifically Allocated for Temporary Use According to the Turkish Civil Code, D.E.Ü. Faculty of Law Journal, Dedicated to Prof. Dr. Şeref ERTAŞ, Vol. 19, Special Issue-2017, p. 1523-1547
4. Regulation Amending the Regulation on the Implementation of the Identity Reporting Law
5. Special Ruling of the Turkish Revenue Administration dated September 8, 2020, numbered 46480499-120.01.01[2018/1661]-E.63499 regarding the Taxation of Real Estate Leased on a Weekly or Monthly Basis
6. Mustafa KIRMIZI, Annotated Precedent-Based Rental Law
7. Turkish Civil Code
8. Law on the Rental of Housing for Tourism Purposes and Amendments to Certain Laws

 

 

 

 

 

 

 

 

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[1] Prof. Dr. Bülent TAHİROĞLU, Roman Law of Obligations, p. 219

[2] Dr. Mustafa KILIÇOĞLU, Eviction, Adjustment, Compensation, and Debt Collection Lawsuits Arising from Lease Law, p. 288

[3] Dr. Mustafa KILIÇOĞLU, Eviction, Adjustment, Compensation, and Debt Collection Lawsuits Arising from Lease Law, p. 290

[4] Elif AYDIN ÖZDEMİR, "Leasing of Immovables Temporarily Allocated for Use According to the Turkish Code of Obligations", D.E.Ü. Faculty of Law Journal, Dedicated to Prof. Dr. Şeref ERTAŞ, Volume 19, Special Issue-2017, pp. 1523-1547.

[5] Regulation Amending the Regulation on the Implementation of the Identity Notification Law

[6] Special Ruling on the Taxation of Real Estate Leased on a Weekly or Monthly Basis, numbered 46480499-120.01.01[2018/1661]-E.63499, dated September 8, 2020, issued by the Presidency of the Republic of Turkey Revenue Administration.