Northern Cyprus Property for Foreign Buyers After Decree-Law 119/2026: Limits, Deadlines and Fees

Foreign buyers in Northern Cyprus have had to follow four different legal texts in 2026.

The rules on how much property a foreigner may buy, and how quickly a purchase must be registered, sit in the Immovable Property Acquisition and Long-Term Leasing (Foreigners) Law No. 52/2008, as amended in 2024 by Law No. 39/2024.

In 2026 alone, however, the Government has restated those rules four times by decree-law (yasa gücünde kararname). The decrees are 11/2026 of 12 February, 63/2026 of 11 May, 89/2026 of 7 August and, most recently, 119/2026 of 6 October 2026. Each new decree restated the regime and ran the transitional deadlines from its own date.

The text now in force is Decree-Law 119/2026, published in Official Gazette No. 196 on 6 October 2026 and in force from that day. It keeps the purchase limits, the investment route and the licensed intermediary scheme. It sets new end dates for contracts signed before the 2024 amendment, for delivered homes still waiting for title and for buyers who exceeded their entitlement.

This article explains the regime as it stands on 20 October 2026, on the basis of the text published in the Official Gazette. It covers who counts as a foreign buyer, the purchase limits and the one-month registration rule. It then turns to the transitional windows, the ten-year usage certificate, the investment route and the position of buyers from states that recognise the TRNC. It ends with the transfer fees in force until 5 January 2027 and the dates that now matter.

The key points are these.

• New contracts: a contract must be stamped and registered, and the permission application filed, within one month, or the contract is void.
• Old contracts: contracts signed before the 2024 amendment must be registered, and permission applied for, by 6 April 2027.
• Companies: a company with a single foreign shareholder is a foreign buyer.
• Excess purchases: a pre-2024 buyer who exceeded the entitlement can notify the contract for a 1% fee and, for a home, obtain a ten-year usage certificate, which gives use but not ownership.
• Fees: the transfer fee schedule in force until 5 January 2027 charges foreigners 4% to 6% depending on the number of homes.

It builds on our legal guide for foreign buyers of property in Northern Cyprus and our analysis of Turkish, Exchange and Allocation title deeds.

1. Four decree-laws in 2026, and probably more to come

Under Article 112 of the TRNC Constitution, the Council of Ministers may issue a decree-law on an economic matter where there is urgency. The decree comes into force on publication in the Official Gazette and is laid before the Assembly the same day. The Assembly is to decide on it within 90 days.

The foreign property decree has followed that rhythm. The February decree was followed 88 days later by the May decree, and the May decree 88 days later by the August decree. The August decree was replaced after 60 days by Decree-Law 119/2026, which is the first of the four to repeal its predecessor expressly.

The reason is stated in the general reasoning published with the October decree. A bill amending Law 52/2008, published as Bill No. 399/5/2026 in May 2026 and given urgency by the Assembly on 18 May 2026, is still before the Assembly's Legal, Political Affairs, Foreign Relations and Defence Committee. Until it is enacted, the Government is keeping the rules in force by decree.

Three practical consequences follow.

• The law can change between signature and title transfer. Each step of a purchase should be checked against the text in force on the day that step is taken.
• The transitional deadlines now run from 6 October 2026. A deadline calculated from the August decree, or from the May decree, is no longer the operative one.
• A further change is likely in early January 2027. The fee schedule and the developer tax decree published with Decree-Law 119/2026 both end on 5 January 2027, and the decree's own 90-day period ends at about the same time.

2. A company with a single foreign shareholder is a foreign buyer

The regime applies to foreign natural persons and foreign legal persons. A natural person who is not a citizen of the TRNC is a foreigner for this purpose, including a citizen of Türkiye.

Decree-Law 119/2026 restates the definition of a foreign legal person broadly. It covers:

• a company in which a foreign person holds any shares or capital, in any proportion or form;
• a company most of whose directors, or persons acting as directors under any title, are foreign;
• an association, foundation, club or similar organisation with foreign members, even if its managers are TRNC citizens; and
• an organisation in which foreigners, or persons voting on their behalf, hold the majority of the votes.

The consequence is simple. Buying through a TRNC company does not take a purchase outside the regime if the company has a single foreign shareholder. The company is itself a foreign buyer, subject to the same limits, the same permission requirement and the same deadlines.

There is one transitional exception. A person who was not treated as a foreigner under Law No. 52/2008 before the 2024 amendment, and who acquired property by applying to the District Land Registry before that amendment, remains subject to the original Law for that acquisition, not to the amended rules (Article 13 of the decree).

3. The purchase limits: three apartments, one plot or one detached house

A foreign buyer needs permission from the Council of Ministers for every purchase. Within that permission, Decree-Law 119/2026 allows the following.

• Building land: a plot of no more than 1,338 square metres, the traditional Cypriot dönüm, on which only one dwelling may be built.
• Apartments: no more than three. Nationals of states that recognise the TRNC and give TRNC citizens the same right may buy six.
• A detached house: on land of no more than 3,300 square metres. No second house, apartment or other dwelling may be built on that land.
• Villas in a housing estate or site: two two-storey detached villas, or three for nationals of states that recognise the TRNC.

The categories are drafted as alternatives, joined by "or". The safer reading is that a buyer's entitlement (edinim hakkı) is one of them, not the sum of all four. A buyer who already owns property in Northern Cyprus, or who has signed earlier contracts, should have the entitlement calculated before signing again.

The consequences of exceeding the entitlement depend on when the contract was signed. For contracts signed before the 2024 amendment, the decree provides a regularisation route: notification with a fee and, for homes, the usage certificate described in sections 6 and 7. A new contract can be registered only up to the entitlement, so a new contract for more than the entitlement cannot satisfy the one-month rule in section 5.

4. Two caps apply to each project, not only to each buyer

Two further limits are aimed at the composition of a development.

• The half-parcel rule. Where the property is an apartment, more than half of the units in the same parcel may not be bought by foreigners who are related to each other in the first degree by blood or marriage, or by foreigners of the same nationality.
• The 80% rule. In any event, no more than 80% of the units in a housing project on land open to development may be sold to foreigners.

These caps matter to buyers as well as to developers. Once a project has reached either limit, a further foreign purchase in it may not obtain permission, however the contract is drafted.

A buyer should ask the developer, in writing, how many units have already been sold to foreigners and how many to buyers of the buyer's own nationality. The contract should provide for a refund if permission is refused for that reason.

5. Every new purchase now runs on a one-month clock

The most consequential rule for new transactions is the registration deadline.

A foreign buyer must have the sales contract stamped under the Stamp Law and registered at the District Land Registry (İlçe Tapu Amirliği) within one month. Within the same month, the buyer must apply to the Ministry of the Interior for purchase permission. The registration and the application can be made in person, through a lawyer or through an authorised representative. The contract is registered at the District Land Registry for the district in which the property lies, for example in Kyrenia (Girne), Famagusta (Gazimağusa) or İskele.

Registration is conditional on payment of all the taxes and fees that buyer and seller legally owe on the sale. If the contract is not registered and the application is not made within the month, the contract is automatically void.

The decree's wording runs the month from its own entry into force, and it applies to contracts within the buyer's entitlement. For a contract signed today, the prudent reading is that the contract must be stamped, registered and the permission application filed within one month of signature.

Permission is granted by a decision of the Council of Ministers published in the Official Gazette. Three further deadlines then apply.

• Title transfer within one year. The seller and the foreign buyer must sign the standard transfer form (devir takrirnamesi) before the officer at the District Land Registry within one year of publication. If they do not, the permission is cancelled automatically and treated as void.
• Where there is no mortgage in favour of the seller, the one-year period starts when the full price stated in the document submitted to the Ministry has been paid. A developer who has been paid in full and still fails to transfer title must compensate the buyer for the resulting loss.
• Transfer fees within 75 working days. The buyer and the seller must pay the land registry transfer fees within 75 working days of publication of the permission. If they do not, the permission is cancelled automatically.

Until all taxes and fees are paid, the local authority may not connect permanent or temporary water, and the electricity authority may not connect permanent or temporary electricity, to the property. The rule does not apply to the site electricity and temporary water needed during construction.

6. Contracts signed before the 2024 amendment: the window to 6 April 2027

A number of foreign buyers in Northern Cyprus signed contracts before Law No. 39/2024 came into force and never registered them, or registered them without completing the transfer. Decree-Law 119/2026 gives them a further window, which runs for six months from 6 October 2026 and so ends on 6 April 2027.

• Contracts within the buyer's entitlement. Seller and foreign buyer must register the contract, to the extent of the entitlement, at the District Land Registry and apply to the Ministry for purchase permission within the six months.
• Permissions granted before the 2024 amendment. A foreign buyer who already holds a Council of Ministers permission from before the amendment, and the seller, must complete the title transfer at the District Land Registry within the same six months.
• Contracts exceeding the entitlement. A foreign buyer who signed more contracts than the entitlement allows, and did not register them, must notify the Ministry within the six months and pay a fee of 1% of the price stated in the contract. Notification after the deadline is still possible, but the fee is 3%.

For excess contracts, notification is only the first step. The decree requires those contracts to be transferred, in compliance with its rules, within 24 months after the six-month window closes, that is, by 6 April 2029. An excess contract for a home that is not transferred may be brought within the usage certificate rules. An excess contract that is neither transferred nor covered by those rules within the period is void.

The Council of Ministers may extend these transitional periods by up to six months, but only where the steps could not be completed because of a fault of the administration. A delay caused by the buyer or the seller is not a ground for extension.

7. The ten-year usage certificate gives use, not ownership

The usage certificate (kullanım belgesi) is the decree's answer to the foreign buyer who has paid for a home that the law does not allow the buyer to own.

A foreign buyer who has notified an excess contract, with the 1% or 3% fee, may register the contract at the District Land Registry and ask for a usage certificate. The buyer pays the land registry transfer fee applicable to foreigners and receives a ten-year certificate in the form annexed to the decree. Ownership stays with the seller.

The certificate has these features.

• Homes only. It is available for sales contracts for dwellings, not for land.
• Full price paid. It applies only where the buyer has paid the full price of the property.
• Ten years, with protection. During the ten years, the certificate cannot be cancelled except on a transfer of the property or at the holder's own request.
• Holiday homes. For homes brought within the holiday homes legislation administered by the ministry responsible for tourism, the certificate is issued without limit of time, unless cancelled.
• Ten-year limit otherwise. For excess buyers whose homes are not within the holiday homes legislation, the principal law applies and contracts not transferred within ten years are void.
• Transfer without the seller's consent. The holder may ask the District Land Registry to carry out a transfer of the property, on payment of all taxes and fees, whether or not the seller consents.
• No ownership. The certificate confers use and benefit, not ownership. The holder may not pass any of those rights to others, apart from the right of sale.
• Excluded areas. No certificate may be issued for property covered by the regulations restricting foreigners' acquisitions or by the decree on military prohibited zones.

Before the certificate is entered, the fees must be calculated and paid at the District Land Registry. The seller must have paid all taxes relating to the property, and the Ministry carries out a security investigation of the buyer. If the result is negative, a buyer who still completes a transfer within the statutory period has the taxes and fees already paid credited against those due on transfer.

The usage certificate should not be confused with the older "right of use for leasing purposes" that the decree also defines. That is a time-limited real right, limited to letting the property, which does not make the holder its registered owner and is evidenced by a certificate issued by the District Land Registry for that purpose.

The certificate is a workable solution for a buyer who wants to live in the home or let it. It is a weak solution for a buyer who needs to mortgage the property, leave it by will or sell it as owner, because the holder never becomes the registered owner. Succession and resale planning around a certificate should be done at the start, with the points in our guide to inheritance and estate planning for foreign property owners in Northern Cyprus.

8. Completed and delivered homes must be transferred within 36 months

A separate rule covers homes bought by sales contract, within the buyer's entitlement, before 6 October 2026. It applies where the home has been completed and handed over to the buyer but is still registered in the seller's name.

The parties to the contract, or the seller alone, must complete the transfer at the District Land Registry within 36 months of 6 October 2026, that is, by 6 October 2029. All taxes and land registry transfer fees must be paid on the same date.

A party with a reasonable excuse for not completing the transfer in time must apply in writing to the District Land Registry within 34 months, that is, by 6 August 2029. The Land Registry must decide within 15 days and notify its decision in writing. If the excuse is accepted and all taxes and fees are paid, the transfer may take place after the 36-month period.

The period is long, but buyers in this position should not treat it as a reason to wait. The usual obstacles to transfer take time to clear: a developer's mortgage on the parent title, the seller's unpaid taxes or a missing condominium title. The rules may also change before 2029.

9. Trustee arrangements made before 2024 are void unless registered

Before the 2024 amendment, some foreign buyers held property through trustee arrangements (yediemin or mütevelli contracts), with a local person registered or contracted as holder for the foreigner's benefit.

Decree-Law 119/2026 repeats the rule that such trustee contracts had to be registered at the District Land Registry within six months of the 2024 amendment coming into force. That window has closed. A trustee contract that was not registered within it, or one that would defeat the rules of the 2024 amendment, is void.

Read together with the definition of a foreign legal person in section 2, the message of the regime is that indirect holding structures do not create additional entitlement. A purchase should be made openly, in the buyer's own name or through a company that is itself treated as a foreign buyer.

10. The investment route: €10 million and up to 80,280 square metres

The limits in section 3 do not apply in the same way to qualifying investments.

The decree defines an investment as an investment of at least €10 million in tourism, education, health, industry, agriculture, technology or research and development. Building homes for sale (yap-sat) does not count as investment for this purpose.

A foreign investor in one of those sectors must deposit at least €10 million with a bank operating in the TRNC, in the name or for the account of its company. The money must be used within two years for the investment specified in the Council of Ministers decision, and land purchases do not count towards it. The ministry responsible for the sector and the Revenue and Tax Office supervise the investment.

A company established or registered in the TRNC may have shares held, in any proportion, by persons who are not TRNC citizens. Such a company may buy up to 80,280 square metres of land for investment purposes, subject to the half-parcel and 80% rules and to the investment conditions. The land may already carry a building with final approval that meets the investment criteria. In that case the Council of Ministers may permit the purchase without an investment project and without applying the €10 million requirement.

Property bought for investment under an earlier Council of Ministers permission, on which the investment has started, may be sold to a new foreign buyer with a fresh permission. If the investment is not complete, the new buyer must complete it within two years.

Investors considering this route should also consider the corporate, tax and employment points in our guide to doing business in Northern Cyprus and the work of our International Business & Investment practice.

11. Buyers from states that recognise the TRNC

The decree gives a separate category to natural and legal persons who are nationals of states that recognise the TRNC and give TRNC citizens the same right. Türkiye is the only state that recognises the TRNC, so in practice the category concerns Turkish citizens and Turkish companies. Whether the reciprocity condition is met is a matter for the authorities.

The category has three advantages.

• Higher limits. Up to six apartments, instead of three, and three villas in a housing estate or site, instead of two.
• A separate fee scale. The land registry schedule published on 6 October 2026 applies lower rates to the first properties of this category than to other foreigners (section 14).
• A build-and-sell route. The exclusion of build-and-sell activity does not apply to this category, within a defined structure. A natural or legal person registered with the Turkish Cypriot Construction Contractors Union, and holding a valid annual contractor class card, may form a partnership with buyers of this category solely to build and sell homes under that card. The foreign share in the partnership must not exceed 49%. The partnership may then apply to the Ministry, under the local partner's card, for Council of Ministers permission to buy land, and companies formed for this purpose are not subject to the restrictions in the Law.

For Turkish developers, the third point matters most. It requires a carefully drafted partnership, because the 49% ceiling and the local partner's contractor card are conditions of the permission, not formalities.

12. Licensed intermediary investors

The decree keeps a scheme, introduced earlier in 2026, for intermediaries who market new homes to foreign buyers.

A licensed intermediary investor (Lisanslı Ara Yatırımcı) is a foreign natural or legal person who takes control of at least ten homes a year under a written agreement, without taking ownership. The homes may be taken at project stage or after final approval, but not land. The intermediary then markets, sells and transfers them to foreign buyers in the TRNC or abroad.

• Licence. The undersecretariat of the Ministry issues the licence for one year, renewable each year if the criteria are met. The fee is twice the gross monthly minimum wage in force.
• Documents. The applicant must provide an apostilled criminal record certificate from its own country, issued no more than three months before the application, and a document signed and sealed by the developer, certified by a certifying officer, showing the total price agreed for the homes.
• Registration within one month. The intermediary must register its stamped agreement with the developer at the District Land Registry within one month. Each onward contract with a foreign buyer must also be stamped and registered within one month, with the taxes and fees paid.
• Transfer within two years. The intermediary must have the homes transferred to the buyers it found within two years of the final approval certificate.
• Consequences. Homes that are not marketed and transferred within the two years must be brought within the holiday homes legislation, with usage certificates. Otherwise, and on any breach of the rules, the Ministry cancels the licence.

A foreign buyer offered a home through an intermediary should see the licence and the registered intermediary agreement before paying, because the buyer's own one-month deadline runs regardless of the intermediary's position.

13. Planning gaps, share transfers and transfers within the family

Three narrower rules address problems that frequently delay transfers.

• Applying without a condominium title. For two years from 6 October 2026, where condominium ownership or a condominium easement cannot be established for the property under the Condominium Ownership and Condominium Easement Law, a foreign buyer may apply to the Ministry for purchase permission with a building permit or a planning approval issued by the Town Planning Department.
• Share transfers with the Director's approval. Where an independent unit title cannot be obtained because of a technical obstacle arising from a co-owner or from the project, owners may transfer their shares with the approval of the Director of the Land Registry and Cadastre Department, on application within two years. The decree ties that period to the entry into force of "this amending law", which may point back to the 2024 amendment. Owners in this position should apply without waiting for the point to be clarified.
• Transfers to relatives. A property held by a foreigner, or leased to one, may be transferred to relatives in the first or second degree by blood or marriage with the knowledge and approval of the Ministry, without the restrictions in Article 4 of the Law.

The last rule makes lifetime transfers within a family more practical. It should be read with the succession analysis in our inheritance and estate planning guide, because a transfer during life and a transfer on death raise different tax and title questions.

14. Transfer fees and developer tax until 5 January 2027

Official Gazette No. 196 also published an amendment to the Land Registry and Cadastre Department (Fees and Charges) Regulations, replacing the schedule of fees. It is in force from 6 October 2026 until 5 January 2027 inclusive. The schedule states that its fees and rates apply to transactions already started or to be started until they are concluded.

For sales to foreigners, the schedule sets the following total charges, each made up of the transfer fee and one or two additional levies:

• first home: 4%;
• second home: 5.5%;
• third home: 6%.

For buyers from states that recognise the TRNC, the totals are:

• first and second property: 4%;
• third and fourth property: 5.5%;
• fifth and sixth property: 6%.

The same issue published Decree-Law 121/2026 on developer tax. It concerns persons whose business is buying and selling, subdividing or building and selling property. If such a person registered a stamped sales contract with the Land Registry before 31 May 2024, the date on which the decree's Article 4(2) says Law No. 39/2024 came into force, it may apply to the Revenue and Tax Office by 5 January 2027. On transfer of the property to a foreign buyer under that contract, tax is then withheld at 10% of the average net profit, payable in full when the declaration is made.

For buyers, the developer tax decree matters indirectly. A usage certificate can only be issued where the seller has paid all taxes on the property, and an unresolved tax position on the developer's side can delay a transfer. A buyer should ask for written confirmation of the seller's tax position before the final payment.

15. Contract protections while the law is in transition

A contract signed in Northern Cyprus today should assume that at least one rule will change before title is transferred. The points that most often decide whether a buyer is protected are these.

• Permission as a condition. The buyer's obligation to pay the balance should be conditional on purchase permission, with a refund and a deadline if permission is refused, including where a project cap in section 4 has been reached.
• Responsibility for the one-month deadline. The contract should say who stamps and registers it, who pays which tax and fee, and who bears the consequences if the month is missed. A power of attorney to a lawyer avoids missing the deadline because the buyer is abroad.
• Title, mortgage and condominium. The developer should warrant the title, undertake to release any mortgage on the unit and state when the condominium title will be available.
• Taxes and utilities. The contract should allocate the taxes and fees on which the water and electricity connection depends.
• Change in the law. The contract should provide for what happens if the limits, fees or deadlines change before transfer.

They do not replace the title and provenance review explained in our guide to legal due diligence in cross-border transactions.

16. What to do now, by situation

The decree affects different buyers in different ways. The steps below are the ones most often needed.

A buyer about to sign a new contract

• Have the entitlement calculated, counting any property already owned and any earlier contracts.
• Ask the developer how many units in the project have been sold to foreigners and to buyers of the same nationality.
• Agree who will stamp and register the contract and file the permission application within the month, and give that person a power of attorney if needed.
• Make the balance of the price conditional on permission, with a refund if it is refused.

A buyer with a contract signed before the 2024 amendment

• Check whether the contract has been registered and whether permission has been granted.
• If not, register it and apply for permission before 6 April 2027.
• If the contract exceeds the entitlement, notify the Ministry before 6 April 2027 to pay 1% rather than 3%, and decide between transfer within the later deadline and a usage certificate.

A buyer living in a completed home without title

• Obtain the developer's position on mortgages, taxes and the condominium title in writing.
• Plan the transfer well before 6 October 2029, and notify any reasonable excuse before 6 August 2029.

A developer or intermediary

• Track the 80% and half-parcel caps for each project and disclose them to buyers.
• Check whether a licensed intermediary licence, or a build-and-sell partnership with a recognising-state partner, is needed for the sales plan.
• Consider whether Decree-Law 121/2026 applies to contracts registered before May 2024, and apply before 5 January 2027 if it does.

17. The dates that now matter

The following dates follow from Decree-Law 119/2026, the October fee schedule and Decree-Law 121/2026, as published.

• 6 October 2026: Decree-Law 119/2026 in force; the transitional periods start again.
• Within one month of each new contract: stamp and register the contract, pay the taxes and fees, and apply for permission.
• Within 75 working days of a permission's publication: pay the land registry transfer fees.
• Within one year of a permission's publication, or of full payment where there is no mortgage in favour of the seller: sign the transfer at the Land Registry.
• 5 January 2027: last day of the October fee schedule and of applications under Decree-Law 121/2026. The decree's own 90-day period ends at about the same time.
• 6 April 2027: end of the six-month window to register pre-2024 contracts and apply for permission, to complete transfers under pre-2024 permissions and to notify excess contracts at the 1% fee.
• 6 October 2028: end of the two-year window to apply for permission with a building permit or planning approval.
• 6 April 2029: end of the 24-month period to transfer excess contracts.
• 6 August 2029: last day to notify a reasonable excuse for delivered homes.
• 6 October 2029: end of the 36-month period to transfer completed and delivered homes.

Conclusion

The 2026 decrees have not changed the basic shape of the foreign property regime introduced in 2024. A foreign buyer still needs permission, still has a limited entitlement and still faces short deadlines that can make a contract void.

What has changed is the timetable. Every transitional period now runs from 6 October 2026, the fees in force are temporary and the next change may come in January 2027, either from the Assembly or from another decree.

For buyers with old, unregistered or excess contracts, the window to 6 April 2027 is the one to act on now. For new buyers, the one-month rule is the one that should shape the contract, the payment schedule and the choice of who will register it.

How Terziolu & Partners Can Assist

Terziolu & Partners advises foreign buyers, developers, investors and families on Northern Cyprus property transactions through its Real Estate & Private Client practice and its Northern Cyprus office in Kyrenia (Girne).

The firm's work in this area includes calculating a buyer's entitlement, reviewing sales contracts and developer documentation, and registering contracts and filing permission applications within the one-month period. It also covers regularising pre-2024 and excess contracts, usage certificate applications, investment and build-and-sell structures, licensed intermediary arrangements and, through our Dispute Resolution practice, disputes with developers over delayed transfers.

Where the buyer lives abroad or the transaction touches another jurisdiction, the work is coordinated with advice on succession, tax and enforcement elsewhere, as described in our article on cross-border legal coordination. To discuss a purchase or an existing contract, contact us.

Selected Authorities and Further Reading

• Decree-Law No. 119/2026 Regulating the Rules on the Acquisition of Immovable Property by Foreigners (Yabancıların Taşınmaz Mal Edinimine İlişkin Kuralları Düzenleyen Yasa Gücünde Kararname), Official Gazette of the TRNC No. 196, Annex I, Part II, 6 October 2026. Articles 3 to 13 and Annexes 1 and 2; Article 14 repeals Decree-Law No. 89/2026.
• Decree-Law No. 121/2026 on settlement of tax withheld on transfers to foreigners under contracts registered before 21 May 2024, Official Gazette No. 196, Annex I, Part II, 6 October 2026. Articles 4 to 6; applications until 5 January 2027.
• Land Registry and Cadastre Department (Fees and Charges) (Amendment) Regulations, Official Gazette No. 196, Annex III, Notice No. 947, 6 October 2026. Schedule, item 3(1)(B), and Article 3 (in force until 5 January 2027).
• Decree-Law No. 89/2026 Regulating the Rules on the Acquisition of Immovable Property by Foreigners, Official Gazette No. 147, Annex I, Part II, 7 August 2026 (repealed).
• Decree-Law No. 63/2026 Regulating the Rules on the Acquisition of Immovable Property by Foreigners, Official Gazette No. 87, Annex I, Part II, 11 May 2026 (superseded).
• Decree-Law No. 11/2026 Regulating the Rules on the Acquisition of Immovable Property by Foreigners, Official Gazette No. 28, Annex I, Part II, 12 February 2026 (superseded).
• Immovable Property Acquisition and Long-Term Leasing (Foreigners) (Amendment) Bill, No. 399/5/2026, Official Gazette No. 89, Annex VI, 13 May 2026; urgency decision of 18 May 2026 announced in Official Gazette No. 93, Annex VI.
• Immovable Property Acquisition and Long-Term Leasing (Foreigners) Law No. 52/2008, as amended by Law No. 39/2024.
• Constitution of the Turkish Republic of Northern Cyprus, Article 112 (decree-laws).
• Irmak Özkoç, "Olağan Dönem Kanun Hükmünde Kararnamelerin / Yasa Gücünde Kararnamelerin TC ve KKTC Hukukunda İncelenmesi", master's thesis, Eastern Mediterranean University, 2015. The thesis examines Article 112 and the Assembly's 90-day period.