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Forms of Leasing

Property Sale & Lease Back

Property Sale & Lease Back
Leasing, whereby the company concerned conveys its corporate property (factories, offices, warehouses, shops, industrial and manufacturing plants, medical practices, hotels, shopping and exhibition centres, parking buildings, etc.) for a pre-agreed price and then it leases it itself for a minimum duration of 10 years under specific terms and with the right of redemption at expiry or prepayment after the third year according to the regulatory framework.


  • Based on the regulatory framework, self-employed professionals and Local Self-Government Organizations are exempt.
  • The property must be in full legal and urban planning order.

It is exempt from the transfer tax at the expiry (or prepayment after the third year).
However, tax applies if the contract is terminated in the case of substitution with a new lessee. 

Procedure : 

  • Submission of application in accordance with the Application Submission Procedure
  • Property valuation
  • Assessment of application
  • Signing of purchase and Leasing Contract
  • Conveyance at the Land Registry or Cadastre Office
  • Seller is settled in cash.

Benefits :

  • Exemption from transfer tax
  • The use of long-term capital
  • Release of funds for investment purposes
  • Enables idle assets  
  • Long repayment period
  • Flexible repayment based on the Customer’s cash flow abilities.

Submission Procedure           Supporting Documents               Leasing Application