Dar mükellefiyet is the non-resident footing: Türkiye taxes only Turkish-source items — rent from Turkish property, Turkish dividends and interest, gains on Turkish assets — typically by withholding or a limited return. Law 7582 expressly protects prior limited liability in its lookback: the foreign investor who declared Antalya rental income for years as a non-resident remains fully eligible.
Dar mükellefiyet
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