How long must declared assets remain in Turkey?

There is no general holding period that applies to everyone; the period comes from the commitment you give for a reduced rate. For the 0% rate, for example, the assets must stay in the committed instruments for five years; if the commitment is broken, the missing tax is collected with late payment interest but without a penalty. Assets held abroad must be transferred to a Turkish bank or brokerage within two months of the declaration. Companies keeping balance-sheet books must also leave the special fund account untouched for two years.