ERDEM-NEWSLETTER-2018-metin

252 NEWSLETTER 2018 The contract types covered by the Decree are: (i) purchase and sale contracts of movable and immovable properties; (ii) all kinds of movable and immovable property lease contracts, including vehicle and financial leases; (iii) leasing contracts; (iv) employment contracts; (v) contracts of service; and (vi) independent contractor contracts. Contracts within the scope of the Decree are summarized in terms of contract types and contracting parties under the tables, below, in view of the exemptions introduced by the Communiqué: Restrictions and Exemptions in terms of Contract Types Contract Type Is Foreign Currency or Foreign Currency Indexed Contract Allowed ? Exemptions Immovable sale and lease contracts (immovable properties located in Turkey including free zones) (including residential premises and roofed workplaces) Not allowed Please see Table “Restrictions and Exemptions in terms of Contracting Parties” Employment contracts Not allowed Employment contracts to be performed abroad Please see Table “Restrictions and Exemptions in terms of Contracting Parties”