​As of June 13th, 2022, the requirement for unvaccinated individuals to provide a negative PCR/Antigen test when entering the country will no longer be required, as announced by the Higher Committee for Infectious Diseases and approved by the Council of Ministers.
Therefore, from Monday 13th June 2022, both vaccinated and unvaccinated individuals will be able to enter the country without needing to provide a negative Covid test upon arrival.  

Case numbers saw a heavy decrease in the TRNC throughout the month of March and are now at an acceptable level to bring mask and test requirements to an end, deems TRNC Prime Minister and a former Health Minister, Mr Ünal Üstel. He pointed out that cases are falling both locally and internationally, with the lowest recorded cases for the country being on Tuesday of that week in over a year, with only one person in intensive care.
He went on to say that they are also working on making entry rules at border crossings easier. Mr. Üstel said, “… my job will to be check all the border gates and make up for the deficiencies, and    we will do our best for this as soon as possible.” 

This article is intended for general information purposes only and does not constitute legal or professional advice. BHLEX Law and Consultancy Bureau does not accept liability for any loss which may occur to any person as a result of relying on or otherwise using this information.
 

 If you own any assets in the Turkish Republic of North Cyprus (TRNC) such as property, car(s) or bank account(s), and whether you live in the TRNC permanently or temporarily, it is important that you create a Will in order to benefit from the freedom of allocation of your assets.

​accordance with TRNC Inheritance Laws, all non-TRNC nationals have the freedom to assign their property and assets as they wish, to their preferred beneficiaries. So, in order to take advantage of this freedom of disposition, we strongly advise that you create and register a Will for any assets that you have in the TRNC.
If you do not have a Will for your assets in the TRNC, your estate/assets will be distributed in accordance with the TRNC Inheritance Laws.
Most importantly please be aware that any Will made/lodged outside of the TRNC has no legal validity regarding any assets that you have in the TRNC.
WHAT HAPPENS IF I DIE INTESATE?
If one dies intestate (without leaving a Will) in the TRNC, your estate/assets will be distributed in accordance with the TRNC Inheritance Laws.
In accordance to the TRNC Inheritance Laws, there are six degrees of kin to be considered by the TRNC Courts when allocating your estate/assets, meaning that there are six “lots” that your estate/assets will be divided into and then allocated by the TRNC Courts. If there is no “next of kin,” under the TRNC laws, the State inherits any assets, similar to how it would be applicable to the Crown Court in the UK if there were no remaining heirs. If you wish to allocate/leave your estate to your preferred beneficiaries, we advise that you create a Will in the TRNC and ensure that it is registered with the Court

​Wills prepared outside of the TRNC are not recognised in the TRNC. If your TRNC assets are included in a Will that has been prepared in the UK, UK probate would have to be completed first; the UK Grant of Probate would need to be obtained and certified by the 

trips to the TRNC by your Executor as assigned in your Will.  ​

​Your Will should be created and approved by you with a Lawyer registered in the TRNC (personally written Wills that are not signed, witnessed and registered are not legally advised). Your Will should be; in writing, signed by you (the testator) and signed by two witnesses. The testator must be of sound mind and over 18 years old. Your Will should only include the assets you have in the TRNC and not any other assets from your home or other country - these assets should be documented in a separate Will dependant on the appropriate and associated Country of origin.  If you are a foreign national with assets in the TRNC, your Will is written in English or Turkish. Your Will will include the details of your chosen beneficiaries and can typically include the following details if you wish to be specific;

• Your moveable and immovable property in North Cyprus
• Vehicles
• Any Company shares
• Any Leasehold rights
• Any rights for monies lodged in the TRNC
• Personal belongings (such as jewellery, photos etc.)

We recommend that you review your Will regularly in case it needs to be amended and re-registered.
 
After your Will has been signed by you and two witnesses, your Will should be lodged with the District Court Probate Registry at the local District Court. The Probate Registrar will check that all formalities have been complied with as well as verifying you as the testator. 

Your Will is stamped and filed at the Court, and an official receipt will be provided.
​
This guide is intended for general information purposes only and does not constitute legal or professional advice. BHLex Law and Consultancy Bureau does not accept liability for any loss which may occur to any person as a result of relying on or otherwise using this information.

​What rights do landlords and tenants have in North Cyprus?
If the tenant has an issue with the rent, the Rent Control Courts will assign an official Property Valuer who will determine a 'reasonable rent,' by assessing factors of the property such as its: age, size, location and condition. Additionally, the Landlord may not increase the rent by an absurd amount (say, double) without a Court Order permitting the increase.
Although proven quite difficult, landlords do have the right to evict tenants in certain circumstances. The law introduced the concept of a “statutory tenant” as someone whose tenancy has expired but who continues to remain in possession of the property.
What are the Grounds for Eviction?
In the event that one of the circumstances below arises, the Owner/Landlord may evict the Tenant - but ONLY where an Eviction Order is also granted by the Court:

• Where the tenant fails to pay the rent in accordance with the terms of the Tenancy Agreement

 

• If the tenant has breached a condition set out in the Tenancy Agreement or has failed to perform his obligations under the Tenancy Agreement

 

• Where the landlord/owner has a justified need for the property, for himself or for members of his family

·        If the tenant or any other person occupying the property with the tenant is a nuisance or acting in an illegal manner towards a neighbour or a neighbour’s property
·        In the case whereby the Court is of the opinion that the tenant has caused unjustified damage to the property either due to a destructive act or negligence
·        If the tenant is sub-letting whole or part of the property without the permission of the landlord and obtaining a direct or consequential profit by doing so
·        Where the tenant is an employee of the landlord and the employment has ended
·        If the owner/landlord has a need to modify or demolish the building with the approval of the Court (at least 1 months written notice should be given to tenant)
·        If in accordance with any Law, the evacuation of the property is necessary to implement a development project in accordance with the law
·        Where the property is required to be used by local authorities or in the case where there is a justified public interest in the opinion of the Court
·        Where the Court deems it reasonable to issue a provision or an order for eviction
 
In the case where the tenant is evicted for reasons regarding the Landlord, for example for the reconstruction of the property (with permission of the Court) - he would be instructed to grant damages to the tenant accordingly. This may be by way of payment amounting to 9-18 months’ rent or by way of the right to a new tenancy after the reconstruction of the property.
 
 
 
 
 
 
 
 

 
 
 
 

​If you have acquired an immovable property in North Cyprus and would like to rent it out, you should be familiar with Tenancy Agreements as well as the TRNC tax requirements for letting a property.  
​
A Tenancy Agreement is a legally binding document which gives the tenant the right to live in the property whilst imposing certain rights and obligations on both the landlord and tenant (for example, the landlord having the right to receive rent by the tenant). A Tenancy Agreement (which can be prepared in both Turkish and/or English) typically includes the following information;

​The Tenancy Agreement must be signed and witnessed in person, by both parties.  If either party cannot, a Power of Attorney may sign it for and on their behalf. The Tenancy Agreement must also be stamped - stamp duty/tax is paid by the tenant and/or the landlord and registered at the Tax Office within 21 days of signing and registering the Contract at the Tax Office.
 
Documents required for registration with the TRNC Tax Office

• Tenancy Agreement (signed by both parties and two witnesses)
• Tenant(s) original passport & passport photocopy
• Landlord(s) original passport & passport photocopy
• A copy of title deed or stamped contract of sale

 
Failing to register with the tax office renders the Tenancy Agreement null and void.

Letting a property without an Agreement Having a Tenancy Agreement (whether it being for a short-term or long-term let) is very important, as tax evasion is a huge problem in the TRNC. 
Thus, we advise you to have a Tenancy Agreement - signed and registered – and that you ensure that payment on rental tax is made at the Tax Office.
Otherwise, the Tax Office will calculate an estimated rental income for your property and will require you to pay it (it is the Landlord’s responsibility to provide rental income records to the Tax Office).
 
Rental Tax Rates in Northern Cyprus8% –    of rental payment (as per the Tenancy Agreement) for rent payments in Turkish Lira;13% –    of rental payment (as per the Tenancy Agreement) for any other currency of rental payment (Great British Pounds (£), Euros (€), Dollars ($))
If the tenant fails and refuses to make payments in accordance with the Tenancy Agreement, the Tenancy Agreement should be terminated and the landlord should notify the TRNC Tax Office of the termination - otherwise the income tax will continue to accrue.
 
When taxes are paid, the tax office issues receipts. We advise that these receipts should be kept on record along with all the Tenancy Agreements of the property and copies of the receipts.

Residence, Work or Student Permits. Such persons can apply online within 90 days of this law coming into effect, via the form provided on the Immigration online portal. To apply for the Amnesty benefit, one must click on the application, which looks like the Residency application form – check that it is headed ‘Immigration Amnesty for Foreigners’, choose the ‘Şimdi kayıt ol / Sign Up Now’ option and then complete the form as requested. Once the person has proved that meet these conditions, they can pay 1 x gross minimum wage (4,970 tl) within 10 days of approval from the Immigration Office. They will then be exempt from paying any fine. There is no requirement to leave the country while the Amnesty process is being progressed. Once payment has been accepted, the applicant will be able to obtain a 60 day visa. During this 60 day visa period, the person should seek to obtain a legal permit be it a Residence Permit, Student Permit, Work Permit, Business Establishment Permit or Permission to Do Business.

Those who have lived or worked here without permission before this legislation came into force, against whom there has been an arrest or deportation decision made by the Immigration office (which has not yet been activated) may also apply online using the Immigration web portal. If Immigration approves the person for the amnesty; they then must within 10 days of the decision, pay 1 month's gross minimum wage to the tax office. Upon doing so, they will be exempt from paying any outstanding fine and the arrest and deportation decision will be cancelled. They will then be given a 60 days Visitors Permit during which they must apply for a Work Permit - otherwise they would need to leave the country. 

This law does not apply to those who entered and remained here following a Visitors Permit which expired before 1st January 2020. The amnesty law is effected for 90 days since the date of its publication in TRNC Official Gazette. Therefore the application for the amnesty has to be made before 1 February, 2022.

Those who have been deported who were living or working here before this law came into effect can apply within 90 days to the TRNC Embassy, Consulate or Representative in the country they are in. The Immigration Office will decide whether they will be granted permission to return. They must apply to enter within 90 days of that decision provided that they can show that they have found a job. The person applying under this category must pay 1 month’s gross minimum wage on entry. If that person who is aboard has an expired Immigration Visa before the 1st January 2020, they are not eligible for the amnesty. Those to whom this legislation applies, and who have obtained the 60 day permission, can apply to bring their partner, their single child under 25 or their disabled child over 18. The application must be made online within 60 days so that they can be given a 60 day permit for their above dependents.

Spouses of TRNC Citizens, Spouses of people with Residence Permits, Student Permits, Work Permits, Business Establishment Permits or Permission to Do Business in the TRNC, as well as unmarried children aged <25 years and children with disabilities >18 years old will be able to avoid fines and obtain a visa for 60 days by paying the gross monthly minimum wage, without the condition of seeking employment or obtaining prior permission from an employer. 

On the 09th of November 2021, the TRNC Interior Ministry Immigration Department announced an extension of application time for people to apply for a Residency or Work Permit. This applies to people who had valid permission to be here prior to March 13, and entered the country before September 10. These individuals have now been granted a 30 day extension, from September 10 to October 10 (dates included) and will not be penalised for applying during this period. 

Source: http://basimevi.gov.ct.tr/Portals/105/2020/173.pdf?ver=2020-09-09-174747-067 Entry to and exit from the TRNC is only via approved ports and borders with a valid passport or travel certificate. 

Those who are already in the country are also registered with this Bill. The Amnesty Bill does not cover those who come to North Cyprus on a tourist visa.

Please do not hesitate to contact our office should you require any further details.

This article is intended for general information purposes only and does not constitute legal or professional advice. BHLEX Law and Consultancy Bureau does not accept liability for any loss which may occur to any person as a result of relying on or otherwise using this information.









​

​The Minimum Wage Determination Commission, in accordance with Article 8 of the Minimum Wages Law No. 22/1975 as amended, determined the new monthly minimum wage in North Cyprus to officially be 7,000.- Turkish lira (Gross) as of January 01, 2022.

After the rollercoaster week of highs and extreme lows faced by the Turkish Lira near the end of the year 2021, several meetings were held by the Minimum Wage Determination Commission whereby it was decided by a majority of votes that the new Minimum Wage as of 01/01/2022 would be:

This was formally announced by Erman Yaylali, the chairman of the Minimum Wage Determination Commission.
  
Please do not hesitate to contact our office should you require any further details.

This article is intended for general information purposes only and does not constitute legal or professional advice. BHLEX Law and Consultancy Bureau does not accept liability for any loss which may occur to any person as a result of relying on or otherwise using this information.

    ​People who have to enter quarantine according to the country entry rules must create a Digital Travel Document from the "Wristband Transactions" step of the Güvende Kal (Stay Safe) application. This does not apply to people under the age of 12. People who are not required to quarantine are must create a Digital Travel Document from the "TRNC Entry Form" step of the Güvende Kal (Stay Safe) application. In creating a Travel Document, one must save their Vaccination Documents as well as their pre-departure negative PCR test results taken 72 hours before travel, by using the cameras of their devices to scan the QR code on the vaccination documents and PCR test results with the QR reader in the application. Children under 6 years old are not required to create a Digital Travel Document.
 
   Citizens from Turkey may automatically upload their digital vaccination documents and PCR test results into the form by entering their HES codes, within the Digital Travel Document.

  People who will enter quarantine will go (either by themselves in their own car, or with a driver) to their specified address of residence. Those who do not comply with the quarantine rules at their given address of residence will be sent to central quarantine and will have to pay for the quarantine fees themselves.

 The updated Country Classification Levels are listed below;
GREEN: Finland, New Zealand, Kosovo, Sweden

ORANGE: Albania, Australia, , Azerbaijan, Bahrain, Belarus, Belgium, Bhutan, Bosnia and Herzegovina, Brunei, Bulgaria, Canada, , Denmark, Faroe Islands, Gibraltar, Guernsey, Iran, Iraq, Isle of Man, Israel, Italy, Japan, Jordan, Kuwait, Latvia, Lebanon, Liechtenstein, Luxemburg, Malta, Mauritius, Moldova, Monaco, Norway, Oman, Portugal, Qatar, Russia, Saudi Arabia, Singapore, South Korea, Taiwan, Thailand, Turkey, Ukraine, United Arab Emirates

RED: Algeria, Andorra, Anguilla, Antigua and Barbuda, Armenia, Austria, Belize, Bermuda, Chad, China (mainland), Croatia, Cuba, Czechia, Egypt, Estonia, Falkland Islands, France, Germany, Georgia, Greece, Grenada, Hong Kong SAR, Hungary, Iceland, Indonesia, Ireland, Jersey, Kazakhstan, Kyrgyzstan, Libya, Lithuania, Malaysia, Maldives, Mali, Mauritania, Mongolia, Morocco, Netherlands, North Macedonia, Pakistan, Palestine, Philippines, Poland, Reunion, Romania, Saint Barthelemy, San Marino, Serbia, Saint Maarten, Slovakia, Slovenia, Spain, St. Kitts and Nevis, St Vincent and the Grenadines, Switzerland, Syria, Tajikistan, Tunisia, Turkmenistan, United Kingdom, United Sates, Uzbekistan, Vietnam, Yemen

DARK RED: Afghanistan, Angola, Argentina, Aruba, Bahamas, Bangladesh, Barbados, Benin, Bolivia, Botswana, Brazil, British Virgin lslands, Burkina Faso, Burundi, Cabo Verde, Cambodia, Cameroon, Cayman lslands, Central African Republic, Chile, Colombia, Congo, Congo (DRC), Costa Rica, Cote d’lvoire, Curacao, Djibouti, Dominica, Dominican Republic, Ecuador, El Salvador, Equatorial Guinea, Eritrea, Eswatini, Ethiopia, Fiji, French Guiana, French Polynesia, Gabon, Gambia, Ghana, Guadeloupe, Guatemala, Guinea, Guinea – Bissau, Honduras, India, Jamaica, Kenya, Madagascar, Malawi, Mexico, Mozambique, Namibia, Nepal, New Caledonia, Niger, Nigeria, Panama, Panama New Guinea, Paraguay, Peru, Rwanda, Senegal, Seychelles, Sierra Leone, Somalia, South Africa, Guyana, Hailti, Laos, Liberia, Macao SAR, Martinique, Montenegro, Myanmar, Nicaragua, Sao Tome and Principe, South Sudan, Sri Lanka, St. Lucia, Sudan, Suriname, Tanzania, Timor-Leste, Togo, Trinidad and Tobago, Turks and Caicos lslands, Uganda, Uruguay, Venezuela, Zambia, Zimbabwe
DARK RED;
• People who have travelled to these countries in the last 14 days regardless of whether or not they have been vaccinated must;
o Provide a Pre-departure negative PCR result from the last 72 hours.
o Quarantine for a 14 day period
o Provide a negative Covid-19 test at the end of the quarantine
​
RED;
VACCINATED or HAVE HAD THE DISEASE;
• Pre-departure negative PCR result from the last 72 hours.
• Quarantine-free entry (isolation at the place of residence for a period of 3 days is recommended)
• Covid-19 test to be performed 72 hours after entering the country

UNVACCINATED;
• Pre-departure negative PCR result from the last 72 hours.
• 7 days quarantine.
• Covid-19 test to be performed at the end of quarantine.

ORANGE;
VACCINATED or HAVE HAD THE DISEASE;
• Pre-departure negative PCR result from the last 72 hours.
• Quarantine-free entry

UNVACCINATED;
• Pre-departure negative PCR result from the last 72 hours.
• 5 days quarantine.
• Covid-19 test to be performed at the end of quarantine.

GREEN;
VACCINATED or HAVE HAD THE DISEASE;
• No restrictions.

UNVACCINATED;
• Pre-departure negative PCR result from the last 72 hours.
• Quarantine-free entry.

VACCINATED PEOPLE:
Who have completed the vaccination programme. From 14 days after the 2nd dose of the vaccines specified below and the 1st dose of COVID-19 Vaccine Janssen / Johnson and Johnson.
o SINOVAC: 2 DOSES
o BIONTECH: 2 DOSES
o SINOPHARM: 2 DOSES
o COMIRNATY (Pfizer/Biontech): 2 DOSES
o VAXZEVRIA (Astrazeneca/Oxford): 2 DOSES
o COVID-19 Vaccine Janssen / Johnson and Johnson: 1 DOSE
o SPUTNIK V: 2 DOSES
o MODERNA: 2 DOSES
o NOVAVAX: 2 DOSES
o COVISHIELD (Astrazeneca/Oxford): 2 DOSES
o COVAXIN: 2 DOSES
o CANSINOBIO: 2 DOSES
• People will also be considered vaccinated if they receive two different doses of the vaccines specified above.
• People who have had the Covid-19 disease and received 1 dose of vaccine will be considered as vaccinated.
• People who have had the disease will be considered vaccinated if they have a present a positive PCR test result taken up to 180 days prior to travel.
• Children under the age of 18 will be able to enter the country with parents who are vaccinated or who have had the disease as stated above based on the category of the country they have travelled from and in accordance with the PCR test rules (children who are 6 years old and over).
• Passengers will be evaluated based on the country that is in the highest risk group among the countries they have set foot in/ been in, in the last 10 days.
• People who have not had their booster dose as specified in point 5 below will be considered as vaccinated people when entering the country. However, these people will be considered as unvaccinated in the country and will be classed as unvaccinated during the Adapass check in point 5.

INLAND BORDER CROSSING RULES
  Based on the results of the epidemiological assessment within the island, both sides have been considered as “LEVEL 3” and this category will be applied at the crossings. At Level 3; double vaccinated people with EMA-approved vaccines, as well as the Sinovac, Sinopharm or Sputnik vaccines, can cross with a 7-day negative rapid antigen test or PCR test, 14 days after their final dose (1st dose if Johnson& Johnson).
  Unvaccinated individuals (including unvaccinated workers and people who will cross for health reasons) can cross with a 72-hour negative rapid PCR/Antigen test. Unvaccinated secondary education (middle and high school) students and residents of Kato Pyrgos on the other hand may cross with a 7-day negative rapid PCR/Antigen test.

their permits without having to leave the country and re-entering and those who are attempting to return to the country for work or student reasons will also benefit from the Amnesty Bill.
    The Bill was drafted in May of 2021 in consideration of the many people who became unemployed due to the economic crisis caused by Covid-19 including students, those with Residency Permits as well as businesses. The Bill applies to everyone regardless of their country of origin. It aims to bring back those deported by the police due to their work permit through immigration, but it is not a welcome pass for everyone. Government officials stated that the Amnesty Bill was created in an effort to “solve the social security actuarial balance problem,” and that “if an employee’s dismissal was due to the employer’s failure to pay social security premiums, then logically, it was wrong not to allow these people back into the country due to an issue that is not their fault.”
  Those who are already in the country are also registered with this Bill. The Amnesty Bill does not cover those who come to North Cyprus on a tourist visa.
The President is yet to approve the Bill before it becomes a Law.
Further details of the Bill are yet to be announced.

International business companies or Offshore Companies are registered in accordance to the Company requirements set out by Cap 113 – Companies Law as well as the 38/2005 International Business Company Law that is in compliance to the European Union legislation. They must carry out their business transactions outside of the TRNC, and their Memorandum and Articles of Association prohibits them from doing otherwise. Foreign natural persons, foreign legal entities, and TRNC citizens living abroad can apply to establish an International Business Company in TRNC. The Council of Ministers has the sole authority to approve foreign branches. North Cyprus International Business Companies encourage international business, attracting investors from all over the world in fields ranging from; Travel Agency, Aviation Services, Finance, Consulting, IT, Online Services and Telecommunication. International Business Companies benefit from preferential tax and customs rates - those which are registered in the TRNC and carrying on in business outside the TRNC are subject to 1% Corporation Tax on their net taxable profits and are exempt from income tax and value-added tax (VAT) on their sales and trade activities. Moreover, there is no withholding tax on dividends paid and no restriction on movement of capital to and from the Company. They should deduct the tax amounts from the wages of employees. International Business Companies are not subject to any other taxes, and are only responsible for paying income tax (PAYE), social insurance and provident fund contribution of their employees. Furthermore, there are no visits required to the TRNC.
There is also the benefit of strict confidentiality - shareholders, directors and secretaries must not be listed in the public register. An extra layer of confidentiality can be found when corporate nominee shareholders, nominee directors and secretaries are used. The fees required for setting up an International Business Company in Northern Cyprus are in accordance to Cap 113 – Companies Law.
Please do not hesitate to contact our office should you require any further details.

This article is intended for general information purposes only and does not constitute legal or professional advice. BHLEX Law and Consultancy Bureau does not accept liability for any loss which a person may incur as a result of relying on or otherwise using this information.