Article 47 of the Free Zones Governing Regulations, Number 21520: “Foreign capital establishments which are active within Turkey or, real person(s) or corporate bodies located outside Turkey may transfer their capitals and also incomes and profits and/or liquidation amounts in any kind earned accordingly to Turkey or abroad. However, these people are liable to inform the General Administration in regard to properties that will be transferred, and also returned to themselves.

All kind of incomes and profits obtained from investments of cash capital exp orted to Turkey by people located in Turkey, and sales and/or liquidation amounts might be freely transferable to another part of Turkey, but transfer of the same capital abroad is subject to permission. Export of mentioned capital in cash and capital in kind , and also all kind of incomes and profits obtained from investments, sales and/or liquidation fees to abroad are free.”