.elementor-1153 .elementor-element.elementor-element-dc26994{--display:flex;}/* Start custom CSS for container, class: .elementor-element-dc26994 */<style>
*{box-sizing:border-box;margin:0;padding:0}
.fi-outer{position:relative;min-height:100%;overflow:hidden}
.fi-bg{position:absolute;top:0;left:0;width:100%;height:100%;z-index:0;pointer-events:none}
.fi-wrap{position:relative;z-index:1;font-family:'Segoe UI',Arial,sans-serif;max-width:860px;margin:0 auto;padding:40px 24px;color:#1a1a2e;background:rgba(255,255,255,0.93);border-radius:12px}
.fi-lang-toggle{display:flex;margin-bottom:40px;border:1.5px solid #0992CC;border-radius:8px;overflow:hidden;width:fit-content}
.fi-lang-toggle button{padding:8px 28px;font-size:14px;font-weight:500;border:none;cursor:pointer;transition:background .15s,color .15s}
.fi-lang-toggle button.active{background:#0992CC;color:#fff}
.fi-lang-toggle button:not(.active){background:#fff;color:#0992CC}
.fi-hero{text-align:center;padding:40px 0 32px;border-bottom:2px solid #dde8f0;margin-bottom:40px}
.fi-hero h1{font-size:28px;font-weight:700;color:#0f3248;line-height:1.3;margin-bottom:10px}
.fi-hero h2{font-size:16px;font-weight:500;color:#0992CC;margin-bottom:18px}
.fi-hero p{font-size:15px;color:#2a2a2a;line-height:1.75;max-width:660px;margin:0 auto}
.fi-section{display:none}
.fi-section.active{display:block}
.fi-service{margin-bottom:32px;padding-bottom:32px;border-bottom:1px solid #dde8f0}
.fi-service:last-child{border-bottom:none}
.fi-service-title{font-size:17px;font-weight:700;color:#0992CC;margin-bottom:10px;display:flex;align-items:center;gap:10px}
.fi-service-title::before{content:'';display:inline-block;width:4px;height:18px;background:#0992CC;border-radius:2px;flex-shrink:0}
.fi-service p{font-size:14.5px;color:#1e1e2e;line-height:1.8}
.fi-contact{background:#e8f5fd;border:1px solid #aad4ee;border-radius:10px;padding:28px;text-align:center;margin-top:40px}
.fi-contact h3{font-size:17px;font-weight:700;color:#0f3248;margin-bottom:8px}
.fi-contact p{font-size:14px;color:#1a1a2e;margin-bottom:12px}
.fi-contact a{color:#0769a0;font-weight:600;text-decoration:none;font-size:15px}
.fi-contact .hours{font-size:13px;color:#555;margin-top:8px}
.fi-badge{display:inline-block;background:#cce9f8;color:#0769a0;font-size:11px;font-weight:600;padding:3px 10px;border-radius:20px;margin-left:8px;vertical-align:middle}
</style>

<div class="fi-outer">

<!-- SVG ARKA PLAN SİLUETİ -->
<svg class="fi-bg" viewBox="0 0 1200 900" preserveAspectRatio="xMidYMid slice" xmlns="http://www.w3.org/2000/svg">
  <rect width="1200" height="900" fill="#0d2b3e"/>

  <!-- Bina siluetleri - sol grup -->
  <rect x="30" y="500" width="60" height="360" fill="#0f3a52" rx="3"/>
  <rect x="40" y="480" width="40" height="25" fill="#0f3a52" rx="2"/>
  <rect x="45" y="520" width="8" height="10" fill="#1a5070" opacity="0.6"/>
  <rect x="60" y="520" width="8" height="10" fill="#1a5070" opacity="0.6"/>
  <rect x="45" y="545" width="8" height="10" fill="#1a5070" opacity="0.4"/>
  <rect x="60" y="545" width="8" height="10" fill="#1a5070" opacity="0.4"/>
  <rect x="45" y="570" width="8" height="10" fill="#1a5070" opacity="0.5"/>
  <rect x="60" y="570" width="8" height="10" fill="#1a5070" opacity="0.5"/>

  <rect x="100" y="420" width="80" height="440" fill="#102f47" rx="3"/>
  <rect x="115" y="400" width="50" height="25" fill="#102f47" rx="2"/>
  <rect x="110" y="440" width="10" height="14" fill="#1a5878" opacity="0.5"/>
  <rect x="128" y="440" width="10" height="14" fill="#1a5878" opacity="0.5"/>
  <rect x="146" y="440" width="10" height="14" fill="#1a5878" opacity="0.5"/>
  <rect x="110" y="465" width="10" height="14" fill="#1a5878" opacity="0.4"/>
  <rect x="128" y="465" width="10" height="14" fill="#1a5878" opacity="0.6"/>
  <rect x="146" y="465" width="10" height="14" fill="#1a5878" opacity="0.4"/>
  <rect x="110" y="490" width="10" height="14" fill="#1a5878" opacity="0.5"/>
  <rect x="128" y="490" width="10" height="14" fill="#1a5878" opacity="0.3"/>
  <rect x="146" y="490" width="10" height="14" fill="#1a5878" opacity="0.5"/>
  <rect x="110" y="515" width="10" height="14" fill="#1a5878" opacity="0.4"/>
  <rect x="128" y="515" width="10" height="14" fill="#1a5878" opacity="0.5"/>
  <rect x="146" y="515" width="10" height="14" fill="#1a5878" opacity="0.4"/>

  <rect x="190" y="560" width="50" height="300" fill="#0e3348" rx="2"/>
  <rect x="200" y="575" width="8" height="10" fill="#1a5070" opacity="0.4"/>
  <rect x="215" y="575" width="8" height="10" fill="#1a5070" opacity="0.6"/>
  <rect x="200" y="595" width="8" height="10" fill="#1a5070" opacity="0.5"/>
  <rect x="215" y="595" width="8" height="10" fill="#1a5070" opacity="0.3"/>

  <!-- Orta büyük bina -->
  <rect x="480" y="340" width="100" height="520" fill="#0e3045" rx="3"/>
  <rect x="500" y="310" width="60" height="35" fill="#0e3045" rx="2"/>
  <rect x="510" y="295" width="40" height="20" fill="#0c2a3e" rx="2"/>
  <!-- Anten -->
  <line x1="530" y1="295" x2="530" y2="260" stroke="#0f3a52" stroke-width="3"/>
  <circle cx="530" cy="257" r="5" fill="#0f3a52"/>
  <!-- Pencereler orta bina -->
  <rect x="490" y="360" width="12" height="16" fill="#1a6090" opacity="0.5"/>
  <rect x="510" y="360" width="12" height="16" fill="#1a6090" opacity="0.7"/>
  <rect x="530" y="360" width="12" height="16" fill="#1a6090" opacity="0.4"/>
  <rect x="550" y="360" width="12" height="16" fill="#1a6090" opacity="0.6"/>
  <rect x="490" y="390" width="12" height="16" fill="#1a6090" opacity="0.3"/>
  <rect x="510" y="390" width="12" height="16" fill="#1a6090" opacity="0.5"/>
  <rect x="530" y="390" width="12" height="16" fill="#1a6090" opacity="0.7"/>
  <rect x="550" y="390" width="12" height="16" fill="#1a6090" opacity="0.4"/>
  <rect x="490" y="420" width="12" height="16" fill="#1a6090" opacity="0.5"/>
  <rect x="510" y="420" width="12" height="16" fill="#1a6090" opacity="0.6"/>
  <rect x="530" y="420" width="12" height="16" fill="#1a6090" opacity="0.3"/>
  <rect x="550" y="420" width="12" height="16" fill="#1a6090" opacity="0.5"/>
  <rect x="490" y="450" width="12" height="16" fill="#1a6090" opacity="0.4"/>
  <rect x="510" y="450" width="12" height="16" fill="#1a6090" opacity="0.7"/>
  <rect x="530" y="450" width="12" height="16" fill="#1a6090" opacity="0.5"/>
  <rect x="550" y="450" width="12" height="16" fill="#1a6090" opacity="0.3"/>

  <!-- Sağ bina grubu -->
  <rect x="950" y="380" width="90" height="480" fill="#0f3248" rx="3"/>
  <rect x="965" y="360" width="60" height="25" fill="#0f3248" rx="2"/>
  <rect x="960" y="400" width="12" height="16" fill="#1a5878" opacity="0.5"/>
  <rect x="980" y="400" width="12" height="16" fill="#1a5878" opacity="0.7"/>
  <rect x="1000" y="400" width="12" height="16" fill="#1a5878" opacity="0.4"/>
  <rect x="1020" y="400" width="12" height="16" fill="#1a5878" opacity="0.6"/>
  <rect x="960" y="428" width="12" height="16" fill="#1a5878" opacity="0.4"/>
  <rect x="980" y="428" width="12" height="16" fill="#1a5878" opacity="0.5"/>
  <rect x="1000" y="428" width="12" height="16" fill="#1a5878" opacity="0.7"/>
  <rect x="1020" y="428" width="12" height="16" fill="#1a5878" opacity="0.3"/>
  <rect x="960" y="456" width="12" height="16" fill="#1a5878" opacity="0.6"/>
  <rect x="980" y="456" width="12" height="16" fill="#1a5878" opacity="0.4"/>
  <rect x="1000" y="456" width="12" height="16" fill="#1a5878" opacity="0.5"/>
  <rect x="1020" y="456" width="12" height="16" fill="#1a5878" opacity="0.7"/>

  <rect x="1050" y="460" width="70" height="400" fill="#102e44" rx="2"/>
  <rect x="1060" y="475" width="10" height="14" fill="#1a5070" opacity="0.5"/>
  <rect x="1076" y="475" width="10" height="14" fill="#1a5070" opacity="0.3"/>
  <rect x="1092" y="475" width="10" height="14" fill="#1a5070" opacity="0.6"/>
  <rect x="1060" y="500" width="10" height="14" fill="#1a5070" opacity="0.4"/>
  <rect x="1076" y="500" width="10" height="14" fill="#1a5070" opacity="0.6"/>
  <rect x="1092" y="500" width="10" height="14" fill="#1a5070" opacity="0.3"/>

  <rect x="1130" y="500" width="80" height="360" fill="#0d2d42" rx="2"/>
  <rect x="1140" y="515" width="10" height="14" fill="#1a5070" opacity="0.4"/>
  <rect x="1158" y="515" width="10" height="14" fill="#1a5070" opacity="0.6"/>
  <rect x="1176" y="515" width="10" height="14" fill="#1a5070" opacity="0.5"/>

  <!-- Zemin çizgisi -->
  <rect x="0" y="855" width="1200" height="45" fill="#0a2233"/>

  <!-- Grafik çizgisi - yatırım büyüme grafiği sol üst -->
  <polyline points="60,320 120,280 200,295 280,240 360,250 440,200 520,180 600,150" fill="none" stroke="#0992CC" stroke-width="2.5" opacity="0.15"/>
  <circle cx="60" cy="320" r="4" fill="#0992CC" opacity="0.15"/>
  <circle cx="200" cy="295" r="4" fill="#0992CC" opacity="0.15"/>
  <circle cx="360" cy="250" r="4" fill="#0992CC" opacity="0.15"/>
  <circle cx="520" cy="180" r="4" fill="#0992CC" opacity="0.15"/>
  <circle cx="600" cy="150" r="4" fill="#0992CC" opacity="0.15"/>

  <!-- Grafik çizgisi - sağ taraf -->
  <polyline points="650,200 730,170 820,185 900,140 980,120 1060,100 1140,80" fill="none" stroke="#0992CC" stroke-width="2.5" opacity="0.12"/>

  <!-- Tapu/belge ikonu - sol orta -->
  <rect x="270" y="420" width="70" height="90" fill="none" stroke="#0992CC" stroke-width="2" opacity="0.12" rx="4"/>
  <line x1="282" y1="450" x2="328" y2="450" stroke="#0992CC" stroke-width="1.5" opacity="0.12"/>
  <line x1="282" y1="465" x2="328" y2="465" stroke="#0992CC" stroke-width="1.5" opacity="0.12"/>
  <line x1="282" y1="480" x2="310" y2="480" stroke="#0992CC" stroke-width="1.5" opacity="0.12"/>
  <circle cx="305" cy="435" r="8" fill="none" stroke="#0992CC" stroke-width="1.5" opacity="0.12"/>
  <line x1="302" y1="435" x2="308" y2="435" stroke="#0992CC" stroke-width="1.5" opacity="0.12"/>
  <line x1="305" y1="432" x2="305" y2="438" stroke="#0992CC" stroke-width="1.5" opacity="0.12"/>

  <!-- Para/coin ikonu - sağ orta -->
  <circle cx="870" cy="300" r="35" fill="none" stroke="#0992CC" stroke-width="2" opacity="0.12"/>
  <circle cx="870" cy="300" r="26" fill="none" stroke="#0992CC" stroke-width="1" opacity="0.10"/>
  <text x="870" y="307" text-anchor="middle" font-size="22" font-family="Arial" fill="#0992CC" opacity="0.12" font-weight="bold">₺</text>

  <!-- El sıkışma ikonu - merkez üst -->
  <path d="M560,80 C560,80 570,70 580,75 L600,85 L620,75 C630,70 640,80 640,80 L630,95 L610,90 L600,100 L590,90 L570,95 Z" fill="none" stroke="#0992CC" stroke-width="2" opacity="0.10"/>

  <!-- Yıldız/bayrak Türkiye referans - sağ üst -->
  <circle cx="1100" cy="120" r="30" fill="none" stroke="#0992CC" stroke-width="1.5" opacity="0.08"/>
  <text x="1100" y="128" text-anchor="middle" font-size="26" font-family="Arial" fill="#0992CC" opacity="0.08">★</text>

  <!-- Küresel/dünya ikonu - sol üst -->
  <circle cx="150" cy="130" r="32" fill="none" stroke="#0992CC" stroke-width="1.5" opacity="0.10"/>
  <ellipse cx="150" cy="130" rx="16" ry="32" fill="none" stroke="#0992CC" stroke-width="1" opacity="0.08"/>
  <line x1="118" y1="130" x2="182" y2="130" stroke="#0992CC" stroke-width="1" opacity="0.08"/>
  <line x1="122" y1="112" x2="178" y2="112" stroke="#0992CC" stroke-width="1" opacity="0.06"/>
  <line x1="122" y1="148" x2="178" y2="148" stroke="#0992CC" stroke-width="1" opacity="0.06"/>

  <!-- Küçük nokta deseni - arka plan dokusu -->
  <g opacity="0.04" fill="#0992CC">
    <circle cx="350" cy="100" r="2"/><circle cx="390" cy="100" r="2"/><circle cx="430" cy="100" r="2"/>
    <circle cx="350" cy="140" r="2"/><circle cx="390" cy="140" r="2"/><circle cx="430" cy="140" r="2"/>
    <circle cx="350" cy="180" r="2"/><circle cx="390" cy="180" r="2"/><circle cx="430" cy="180" r="2"/>
    <circle cx="700" cy="280" r="2"/><circle cx="740" cy="280" r="2"/><circle cx="780" cy="280" r="2"/>
    <circle cx="700" cy="320" r="2"/><circle cx="740" cy="320" r="2"/><circle cx="780" cy="320" r="2"/>
    <circle cx="700" cy="360" r="2"/><circle cx="740" cy="360" r="2"/><circle cx="780" cy="360" r="2"/>
  </g>
</svg>

<div class="fi-wrap">
  <div class="fi-lang-toggle">
    <button class="active" onclick="switchLang('tr',this)">Türkçe</button>
    <button onclick="switchLang('en',this)">English</button>
  </div>

  <div class="fi-section active" id="sec-tr">
    <div class="fi-hero">
      <h1>Yabancı Yatırımcılar için<br>Mali ve Vergi Danışmanlığı</h1>
      <h2>Muğla'da Gayrimenkul Yatırımı — Türkçe &amp; İngilizce Hizmet</h2>
      <p>Muğla ve çevresinde gayrimenkul yatırımı yapmayı planlayan yabancı uyruklu kişilere; vergi numarası alımından tapu işlemlerine, kira geliri beyanına kadar tüm süreçlerde kapsamlı mali danışmanlık hizmeti sunuyoruz.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Vergi Numarası Alımı</div>
      <p>Türkiye'de herhangi bir mali işlem yapabilmek için yabancı uyruklu kişilerin önce vergi numarası (VKN) alması gerekir. Bu işlem Maliye Bakanlığı'na bağlı vergi dairelerinden pasaport ile gerçekleştirilmektedir. Süreci sizin adınıza takip edebilir, gerekli belgeleri hazırlamanızda destek sağlayabiliriz.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Tapu Harcı ve Edinim Maliyetleri</div>
      <p>Türkiye'de gayrimenkul alımında alıcı ve satıcı, satış bedelinin %2'si oranında tapu harcı öder (toplam %4). Bunun yanı sıra döner sermaye harcı ve zorunlu ekspertiz ücreti gibi ek maliyetler de söz konusudur. Toplam edinim maliyetini önceden hesaplamanızda yardımcı oluruz.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Kira Geliri Vergisi</div>
      <p>Türkiye'de gayrimenkulünü kiraya veren yabancı uyruklu kişiler, elde ettikleri kira geliri üzerinden gelir vergisi beyan etmek zorundadır. Yıllık istisna tutarının üzerindeki kira gelirleri artan oranlı tarifeye göre vergilendirilir. Beyanname hazırlığı ve gider indirimi konularında tam destek sunuyoruz.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">5 Yıl Kuralı — Değer Artış Kazancı</div>
      <p>Türkiye'de satın alınan bir gayrimenkulü 5 yıl içinde satan kişiler, elde ettikleri değer artış kazancı üzerinden gelir vergisi ödemek zorundadır. 5 yılın dolmasının ardından yapılan satışlarda bu kazanç vergiden muaftır. Satış zamanlamanızı optimize etmeniz için danışmanlık sağlıyoruz.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Yatırım Yoluyla Türk Vatandaşlığı <span class="fi-badge">min. $400.000</span></div>
      <p>Türk vatandaşlığı edinmek isteyen yabancı yatırımcılar, en az 400.000 USD değerinde gayrimenkul alımı yaparak başvurabilir. Tapu tescilinden 3 yıl elden çıkarmama taahhüdüne, ekspertiz raporundan Göç İdaresi süreçlerine kadar tüm gerekliliklerin yönetiminde destek sağlıyoruz.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Döviz Transferi ve Banka İşlemleri</div>
      <p>Gayrimenkul alımında kullanılan yabancı dövizin Türk lirasına çevrilmesi ve Merkez Bankası döviz alım belgesi (DAB) temini yasal açıdan zorunludur. Banka hesabı açılış süreçleri ve uluslararası transfer gereklilikleri konusunda rehberlik ediyoruz.</p>
    </div>
    <div class="fi-contact">
      <h3>Bizimle İletişime Geçin</h3>
      <p>Yabancı yatırımcılara Türkçe ve İngilizce danışmanlık hizmeti sunuyoruz.</p>
      <a href="mailto:yetkinbelci@gmail.com">yetkinbelci@gmail.com</a> &nbsp;|&nbsp;
      <a href="tel:+905374687128">WhatsApp: +90 537 468 7128</a>
      <div class="hours">Pzt – Cmt: 09:00 – 20:30</div>
    </div>
  </div>

  <div class="fi-section" id="sec-en">
    <div class="fi-hero">
      <h1>Financial &amp; Tax Advisory<br>for Foreign Investors</h1>
      <h2>Real Estate Investment in Muğla — Bilingual Service</h2>
      <p>We provide bilingual (Turkish &amp; English) financial advisory to foreign nationals investing in real estate in Muğla — from obtaining a tax number to title deed procedures, rental income tax, and citizenship-by-investment guidance.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Tax Identification Number</div>
      <p>Foreign nationals must obtain a Turkish Tax Identification Number (VKN) before completing any financial transaction in Turkey. The process requires a valid passport and is carried out at the local tax office. We assist you in preparing the necessary documents and guide you through the entire process.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Title Deed (Tapu) Fees &amp; Acquisition Costs</div>
      <p>Both buyer and seller each pay a title deed transfer fee of 2% of the declared sale price (4% total). Additional costs include a revolving fund fee and a mandatory appraisal report. We help you calculate the total acquisition cost upfront so you can plan your investment accurately.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Rental Income Tax</div>
      <p>Foreign nationals renting out property in Turkey must declare rental income and pay income tax. Earnings above the annual exemption threshold are taxed at progressive rates. We provide full support in preparing tax declarations, calculating deductible expenses, and ensuring legal compliance.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">The 5-Year Capital Gains Rule</div>
      <p>Selling a property within 5 years of purchase triggers income tax on the capital gain. Sales made after the 5-year holding period are fully exempt from capital gains tax. We advise you on timing your sale to optimize your tax position under this rule.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Citizenship by Investment <span class="fi-badge">min. $400,000</span></div>
      <p>Foreign investors can apply for Turkish citizenship by purchasing real estate worth at least USD 400,000. We support you through all requirements — title deed registration, the 3-year non-disposal commitment, appraisal report, and Immigration Directorate processes.</p>
    </div>
    <div class="fi-service">
      <div class="fi-service-title">Foreign Currency Transfer &amp; Banking</div>
      <p>Foreign investors must convert their currency to Turkish lira through an authorized bank and obtain a Foreign Exchange Purchase Certificate (DAB) from the Central Bank of Turkey. We guide you through account opening, international transfer requirements, and banking compliance.</p>
    </div>
    <div class="fi-contact">
      <h3>Get in Touch</h3>
      <p>English-language advisory available via e-mail and WhatsApp.</p>
      <a href="mailto:yetkinbelci@gmail.com">yetkinbelci@gmail.com</a> &nbsp;|&nbsp;
      <a href="tel:+905374687128">WhatsApp: +90 537 468 7128</a>
      <div class="hours">Mon – Sat: 09:00 – 20:30</div>
    </div>
  </div>
</div>
</div>

<script>
function switchLang(lang, btn) {
  document.querySelectorAll('.fi-section').forEach(function(s){ s.classList.remove('active'); });
  document.querySelectorAll('.fi-lang-toggle button').forEach(function(b){ b.classList.remove('active'); });
  document.getElementById('sec-' + lang).classList.add('active');
  btn.classList.add('active');
}
</script>/* End custom CSS */