Almanya’da Taşınmaz Satın Alımı

IMMOBILIEN IN DEUTSCHLAND

Türk gerçek ve tüzel kişiler, Almanya’da taşınmaz satın alabilirler. Bunun için Almanya’da ikametgahları ya da ikamet izinleri veya Alman vatandaşlığı olması gerekmez.

Yatırımın sağlamlığı ve istikrarı açısından da Almanya’da taşınmaz yatırımı yapmak, Türk vatandaşları ve şirketler tarafından son dönemlerde oldukça tercih edilmektedir.

Taşınmaz satın alımı, taşınmazın bulunması, tapunun kontrolü, taşınmaz satış sözleşmesinin oluşturulması ve sözleşmenin akdi, satış bedelinin yatırılması, vergilerin ödenmesi ve tapunun geçişi açılarından Türkiye’den çok farklı ve uzun soluklu süreçlerdir. Bu nedenle de danışman ile yola çıkılması çok önemlidir.

Öncelikle Almanya’da özel ya da emlakçılar aracılığı ile taşınmazın bulunması süreci olacaktır. Ardından satış bedelinde anlaşma sağlandığında, tapunun incelenmesi gündeme gelecektir.

Tapu gerçekten yüklerden ve şerhlerden ari midir? Üçüncü kişilerin ya da bankaların ipotek şerhleri mevcut mudur? Başka hangi sınırlı ayni haklar mevcuttur? Bunlar notere gitmeden bilinmeli ve kontrol edilmelidir. Zira örneğin ipotekli bir taşınmaz alınıyor ve satıştan hemen önce ipotek kalkacaksa, bu işlem birlikte yürütülmeli ve satış senedi ona göre tanzim edilmelidir.

Taşınmaz satın alacak Türk şirketlerin, önceden Alman Şeffaflık Siciline kayıt yaptırmaları gerekir. Bu kayıtta ortak ve hisse bilgileri sicile kayıt edilir. Akabinde sicil kaydı oluşturulur.

Taşınmazın zilyetliğinin devri genellikle satış bedelinin ödenmesinden sonra derhal gerçekleşir. Zira tapunun gerçek anlamda alıcıya geçmesi 2-3 ay sürmektedir. Ancak alıcı bu dönemde taşınmaz üzerindeki hakimiyetini kullanabilir. Taşınmaz satış sözleşmesi noter huzurunda yapılır. Uzun ve ayrıntılı bir sözleşmedir ve noter alıcı ve satıcıların huzurunda bu sözleşmenin tamamını okur ve tarafların anladıklarından emin olduktan sonra imzalarını alır.

Bu sözleşmenin maddelerinden biri de satış bedelinin ödenmesine ilişkindir. Satış bedeli genellikle sözleşmenin akdinden sonra belirli bir müddet içerisinde ödenir, aksi takdirde alıcı temerrüde düşer ve satıcının dönme hakkı gündeme gelebilir. Satış bedeli ya satıcının sözleşmede belirtilen banka hesabına ya da noterin yediemin hesabına masrafları ile birlikte ödenebilir. Eğer doğrudan satıcıya ödeniyorsa, satıcı bunu notere iletir ya da ödeme dekontu Notere iletilmelidir. Ardından vergi dairesine ve tapu siciline bildirimler gerçekleşir.

Satış bedeli ödendikten sonra vergi dairesinden alım-satım vergisine ilişkin olarak tahakkuk ettirilen vergi ödenmelidir ve ödeme dekontu Noter’e iletilmelidir.

Sözleşmenin kurulmasından itibaren, tapuya tesciline kadar başka bir kişiye satış olmaması açısından Noter, tapuya halihazırda bir satış sözleşmesi bulunduğunu şerh ettirir. Böylece alıcı güvence altına alınır.

Satış bedeli ve vergilerin ödenmesinden sonra Noter, Tapu siciline bildirim yapar ve genellikle 6-8 hafta içerisinde tapu siciline tescil gerçekleşir.

Bu sürecin dikkatle yürütülmesini tavsiye ederiz.

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Establishment of Branches of Turkish Companies in Germany

Joint stock companies (JSC) and limited liability companies (LLC) registered in the Turkish Trade Registry can open branches in Germany for the purpose of expanding their commercial activities and investing in Europe. However, real person traders do not have the opportunity to open branches in Germany.
The branch in Germany is subordinate to the Turkish head company in terms of business, capital and management. The branch cannot bear a different title than the Turkish company or hold different amount of capital. The manager or the board of directors in Turkish company becomes the manager or the board of directors, in other words, the legal representative of the branch in Germany. In addition, a permanent representative may be appointed for the branch.
The branch registration application of a foreign company in Germany is extensively regulated in articles 13 d – 13 g of the German Commercial Code.
The official deed which holds its importance as founding document of the branch is drawn up in the German notary, approved by the company director/board of directors and submitted to the Trade Registry, which is kept at the authorized court where the branch address of the company is located. For the issuance of the official deed, a certified copy of the articles of association of the Turkish company, a resolution of the shareholders’ board stating the will of the company to open a branch abroad, the current trade registry record of the company and certified copies of the list of partners and their approved German translations are required. Based on this, the notary public in Germany prepares the official deed. The official deed is signed by the director or the board of directors of the Turkish company and the permanent representative, if any. As a rule, this signature is given by identification in the presence of a German notary. In exceptional cases, it is possible to have this official deed approved by the Turkish notary public.
Then, the official deed and its annexes will be sent to the Trade Registry kept at the Magistrate’s Court where the branch is located. The commercial registry judge usually asks for the opinion of the Chamber of Commerce in the place where the branch is located, on the establishment of the branch before the registration. If the Chamber of Commerce shares a positive opinion and the fees are paid, the branch establishment takes place. The process takes approximately 4 – 6 weeks.
Then the tax opening of the branch is held at the Tax Office of Unna (Dortmund). Unna Tax Office is the authorized German tax office for companies headquartered in Turkey.
As known, thanks to the Turkey-Germany Agreement for Work signed on 18.11.1991, Turkish contracting companies were allowed to work as contractors in Germany. Branch establishments have an essential importance for the contractor companies that get projects in Germany within the scope of this contract and want to bring their workers to Germany temporarily. According to this agreement, it is obligatory for the Turkish company to establish a branch in Germany and to carry out the entire process through this branch. In this context, Turkish companies that want to expand their business in Germany within the framework of the agreement for work should establish their German branches parallelly to the other procedures of above-mentioned agreement.
We are happy to represent you in Turkey and Germany during these processes. Please contact us for your enquiries.

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Obligation for Foreigners to Exchange Currency in Purchase of Real Estate in Turkey

As of January 24, 2022, foreigners must bring a Currency Purchase Document in real estate purchases. This paper aims to answer frequently asked questions without going into technical details in the aforementioned obligation.

Does a foreign person have to Exchange currency in purchasing real estate in Turkey?
-Recent development-Foreigners that do have not Turkish citizenship must make the payment in Turkish Lira.Firstly, the buyer has to make an exchange to a Bank, then the bank exchanges the price with the Central Bank of Turkey. The payment will be made in Turkish Lira to the foreign buyer. Thus, the foreign buyer is allowed to buy the real estate by Turkish Lira.

Which Office in Turkey is authorized for the currency exchange?
The foreign currency has to be exchanged in a bank operating in Turkey. The Bank completes the transaction with the Central Bank of Turkey. Otherwise, the Exchange will be invalid according to Turkish law. Therefore, any exchange that has been made in currency offices or in person will be invalid.

How much currency should be exchanged?
The Exchange amount must be equal to the sale price that is stated in Tapu Office.
What is a Currency Purchase Document?
The Currency Purchase Document is a document showing that the foreign currency was sold to a bank operating in Turkey, then sold to the central bank before the sale at the Tapu Office. The document must be submitted by the foreign buyer.
What are the essential parts of a Currency Purchase Document?
The Document must include; the name, surname, passport number, the purchase of the foreign currency in US Dollars (in any case, its TL equivalent is included) and a statement about the validity according to the “Capital Movements Circular Article 13”.

Who are eligible to make the Exchange in the Bank?
The Exchange may be completed by the seller, attorneys or representatives of the buyer and seller as well as the foreign buyer.
What is the exact time for making the Exchange?
The Exchange must have been completed before the sale of the real estate. The document will be formed after the Exchange. The foreign buyer must submit the document before the sale. Otherwise, Tapu Office will reject the application because of the lack of document.
Is there a currency exchange obligation in the Turkish citizenship process?
Regardless of the sale’s reason and effect on citizenship, the foreign buyer has to make the exchange and submit the Document. Therefore, this obligation applies to the citizenship process that contains real estate sales.

What are the requirements in the citizenship process (prosperousness document) except the Currency Exchange Document?
In the citizenship process, the currency exchange document and the bank receipt (showing that the buyer received the money) will be requested by Tapu Office.
Even though the currency exchange document must be submitted before the transaction, the bank receipt can be submitted with the Document or after the sale. However, the bank receipt must be present before the prosperousness document is issued.
Is seller eligible to make the exchange?
Yes, the foreign buyer can make the payment to the seller first and the seller can make the Exchange, then receive the document. In each scenario, the document must be present at the time of the sale.

Are the previous sales valid for Turkish citizenship?
Yes, this rule is applicable after the date of validity and previous sales remain valid according to Turkish law.
Previous transactions do not require a currency exchange document. However, the bank receipt related to the particular transaction has to be submitted to Tapu Office.
Payment in person or similar payments will not be accepted.
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