Landlord Compliance Calendar Build the calendar from each property’s dates Record lease
Landlord Compliance Calendar Build the calendar from each property’s dates Record lease start and renewal dates, DASK expiry, property-tax windows, acquisition date, handovers and contractual notice deadlines. Every unit needs its own calendar because lease anniversaries, insurance and handovers differ across a portfolio.
Lease anniversary: recheck the lawful increase rule Article 344 of the Turkish Code of Obligations provides, as the general rule, that agreed increases for renewed rental periods cannot exceed the change in CPI based on the twelve-month averages. Do not copy last month’s percentage; use the figure relevant to the actual renewal date and review special circumstances before applying it.
Property tax has two annual windows GİB states that the first property-tax instalment is paid during March, April and May and the second during November. Its 2026 calendar showed the first 2026 instalment window as 1 March–1 June 2026.
Set your own reminder before the window closes and use that year’s calendar because the exact last day can reflect working days. Rental income requires a fresh tax check every year For declarable 2025 rental income, GİB set 1–31 March 2026 as the filing period.
Thresholds, exemptions and calculations are year-specific and depend on the taxpayer’s circumstances, so do not carry an old exemption amount forward; use the GİB guide for the relevant tax year and first determine whether a return is required. DASK has its own policy expiry Compulsory earthquake insurance lasts one year and must be renewed before expiry.
Link the reminder to the actual policy date rather than one fixed month for an entire portfolio, and recheck property/address details when renewing. Handover is a separate compliance event At tenant move-in or move-out, record meter readings, keys, dated condition photos, deposit and open liabilities on the same day.
When changing a manager, create a specific deadline for transfer of records, money and access codes rather than leaving it informal.
Lease, occupancy and payment evidence
For each fact use a source capable of proving it and link the result to its effect on purchase, ownership or cost. A lease file should prove the current relationship, not merely preserve an old contract copy. Match landlord, tenant, property, start date, term, rent, payment dates, deposit, amendments and notices to actual occupancy and payment records. The Turkish Code of Obligations has special rules for residential and roofed-workplace leases; where security is required, Article 342 limits it to three months’ rent and regulates how monetary security is held.
An error here can change who has possession rights, the valid security/deposit position, eviction risk, or net income after dispute and costs. Rental disputes entered mandatory pre-litigation mediation from 1 September 2023, subject to specified procedural exceptions. A dispute, eviction undertaking or arrears should never be inferred from one party’s statement: inspect the original instrument, its date and signing circumstances, actual bank payment evidence and any existing court, mediation or enforcement record. Turn the review topic into provable facts: identity, date, amount, registry status, document or technical condition.
Payment trail and beneficiary proof
TKGM also has specific foreign-exchange purchase-document instructions for foreign transactions where they apply, so not every bank receipt serves the same legal purpose. Preserve the transfer order, bank confirmation, posting evidence and a reference linking the transfer to the exact instalment. For each fact use a source capable of proving it and link the result to its effect on purchase, ownership or cost. Keep a reservation deposit, sale price and brokerage commission separate, and never replace an auditable banking trail with an oral confirmation.
The payment path is part of transaction due diligence, not a separate bookkeeping step. Match beneficiary name, bank account, currency, amount and transfer reference to the contract and to the seller or properly authorised recipient, and independently verify any change in payment instructions before sending funds. A request to use a new account, a third party or a route outside the agreed structure is a stop signal until authority and reason are resolved. An error here can change who has possession rights, the valid security/deposit position, eviction risk, or net income after dispute and costs. Turn the review topic into provable facts: identity, date, amount, registry status, document or technical condition.