Bringing Certain Assets into the Economy (Asset Amnesty)
Declaration and Legal Coordination of Certain Assets Abroad and in Türkiye
Under Law No. 7582 and the General Communiqué on Bringing Certain Assets into the Economy dated 4 July 2026, it is possible to declare certain assets located abroad or in Türkiye, bring them into Türkiye or have them recorded in the books.
The route to be followed may vary depending on whether the asset is located abroad or in Türkiye, whether the asset owner is an individual or a legal entity, and the existing accounting/tax records.
Canaydın Law Firm provides services in the preliminary legal eligibility review for benefiting from the regulation, legal oversight of the declaration and transfer process, and coordination among banks, brokerage firms and independent financial advisors or customs brokers.
- Preliminary Legal Eligibility Review
- Coordination of the Declaration and Transfer Process
What Is Assessed Under the Asset Amnesty?
01 — Assets Abroad
The declaration of money, gold, foreign currency, securities and other capital market instruments held abroad, and their transfer to Türkiye, may be assessed under the regulation.
02 — Assets in Türkiye
For certain assets located in Türkiye but not recorded in the statutory books, a declaration and recording process may come into play in accordance with the conditions set out in the legislation.
03 — Declaration and Transfer Process
For assets abroad, the declaration can be made through a bank or, for the relevant assets, through a brokerage firm. Where the conditions are met, the declaration can also be carried out through an authorized representative or legal representative.
Under the current regulation, the declaration period continues until 31 July 2027.
04 — Coordination of Documents and Procedures
Before the transaction, the consistency of the bank or brokerage firm declarations, transfer documents, power of attorney and other necessary legal documents with one another is checked.
Where customs procedures are required, coordination is ensured with an independent customs broker, and, for accounting and tax records, with an independent financial advisor or tax advisor.
For Whom Can It Be Assessed?
Depending on the type and location of the asset, the regulation may involve different treatment for individuals and legal entities, and for income tax or corporate tax payers.
For this reason, before a declaration is made or an asset is transferred to Türkiye, the asset owner, the source of the asset and its current recording status should be assessed together.
What We Do for You
Preliminary Legal Eligibility Review
Whether the asset owner and the assets to be declared can be assessed under the regulation is examined.
Legal Oversight of the Declaration Process
The legal document flow of the declaration to be made through a bank, a brokerage firm or the relevant transaction channel is checked.
Transfer and Document Review
The transfer, bank and other supporting documents relating to assets to be brought into Türkiye from abroad are reviewed.
Power of Attorney and Representation
Where appropriate, the power of attorney and representation documents required for the declaration or related transactions are prepared.
Coordination Among Professionals
The necessary legal coordination is ensured with the bank, brokerage firm, independent financial advisor, tax advisor or customs broker.
How the Process Works
- 01
Review of the Asset and the Current Situation
The type of the asset, the country or place where it is located and its current recording status are assessed.
- 02
Determining the Appropriate Declaration Route
Depending on the file, the bank, brokerage firm or other relevant transaction route is determined.
- 03
Preparation of Documents and Power of Attorney
The necessary legal documents and, if any, the power of attorney are prepared.
- 04
Declaration and Transfer Procedures
The declaration and related transfer procedures are coordinated with the relevant institutions.
- 05
Financial and Customs Coordination
Recording, accounting or customs procedures are carried out together with the relevant independent professionals.
Limits of Tax and Customs Services
The services of Canaydın Law Firm are limited to the legal eligibility assessment, the preparation of legal documents and the coordination of the declaration/transfer process.
Tax calculation, tax returns, accounting and customs brokerage procedures are carried out by an independent financial advisor, tax advisor or customs broker.