1. Legislative Framework and Legal Basis

 The issue of Independent Accountants and Financial Advisors (SMMM) and Sworn Financial Advisors (YMM) being able to open offices in residences has been regulated by the paragraph added to Article 45 of the Law No. 3568 on Independent Accountants, Financial Advisors and Sworn Financial Advisors by Law No. 6460 dated 30/4/2013. According to this imperative provision:

According to the Condominium Law (KMK) No. 634, SMMM or YMM activities can be carried out in independent sections shown as “residence” in the title deed, without requiring conditions such as permission, consent, or unanimity of the floor owners.

The legal regulation in question renders contrary provisions in the apartment management plan, such as “cannot be used for non-residential purposes,” invalid.

This exemption is limited only to office activities and does not permit the property to be used as a commercial shop or workshop. Furthermore, the professional is obligated not to disturb neighbors, in accordance with Article 18 of the KMK.

2. Constitutional Review and Nature of the Regulation

 The Constitutional Court rejected the claim that this exemption provision added to Article 45 of Law No. 3568 was unconstitutional. In the Constitutional Court’s ruling dated 04/06/2014, with file no. 2014/75 and decision no. 2014/102, it was emphasized that the activities of SMMM (Certified Public Accountants) and YMM (Sworn-in Certified Public Accountants) are public services, that these offices embody an “intellectual labor” character, and therefore, allowing them to be opened in residences, separate from other commercial enterprises, does not violate the principle of equality.

3. Analysis of Practice in Light of Judicial Decisions

A. Consent of Apartment Owners and Management Plan Obstacle Current judicial practice accepts that the special regulation in Law No. 3568 takes precedence over the general provisions of the Condominium Law (KMK).

In its ruling dated 26.02.2019, with file no. 2017/9992 and decision no. 2019/1283, the 20th Civil Chamber of the Supreme Court of Appeals explicitly stated that the consent of the apartment owners is not required for the use of independent sections registered as residential properties for SMMM and YMM activities, and that provisions to the contrary in the management plan cannot be applied.

In its ruling dated 20.04.2021, with file no. 2021/5821 and decision no. 2021/1364, the 2nd Chamber of the Council of State confirmed that the consent of the apartment owners is not required for law offices and accounting offices falling under Law No. 3568, as an exception to the prohibition of non-residential activities in residential-qualified sections. A similar approach is also observed in the ruling of the 2nd Chamber of the Council of State dated 12.04.2023, with file no. 2021/3867 and decision no. 2023/2010.

B. Terms of Use and Limitations The Supreme Court has stipulated certain criteria to prevent the abuse of this exemption.

18th Civil Chamber of the Supreme Court of Appeals, Ruling dated 20.07.2010, numbered 2010/4788 Principle and 2010/11178  Decision; stated that the use of an accounting office must be in the form of “a single independent section, used as an office by an independently working person with at most one employee.” The same decision ruled that this exemption cannot be applied if an accounting office and an insurance company operate simultaneously.

18th Civil Chamber of the Supreme Court of Appeals, Ruling dated 06.06.2012, numbered 2012/5732 Principle and 2012/7142  Decision; similarly emphasized that the use should not exceed the nature of an “office” and that the number of employees should be limited.

C. Historical Development and Temporary Regulations Before the permanent legal amendment in 2013, these activities were permitted by temporary articles added to the Condominium Law (KMK) with Law No. 6111.

General Assembly of Civil Chambers of the Supreme Court of Appeals, Ruling dated 11.05.2011, numbered 2011/209 Principle and 2011/292  Decision; stated that the temporary regulation introduced by Law No. 6111 should be taken into account in ongoing cases.

18th Civil Chamber of the Supreme Court of Appeals, Ruling dated 19.06.2012, numbered 2012/5917 Principle and 2012/7555  Decision; overturned the local court’s decision to restore the residence, on the grounds that it had not evaluated the new regulations introduced by Law No. 6111.

4. Secondary Sources and General Principles (Secondary Information) 

Although the following points do not directly focus on the SMMM/YMM exemption, they have been considered as a secondary source for understanding the general regime within the scope of Article 24 of the Condominium Law (KMK) and why these professions are exempted:

General Rule (Unanimity): For a place registered as a residence in the land registry to be used as a workplace (guesthouse, laboratory, beauty salon, etc.), the unanimous decision of all condominium owners is required (Court of Cassation 18th Civil Chamber, 2014/3671 E., 2014/9200  K.; Court of Cassation 18th Civil Chamber, 2014/16155 E., 2014/14774  K.).

Binding Nature of the Management Plan: According to Article 28 of the Condominium Law (KMK), the management plan has the force of a contract. However, for SMMMs and YMMs, Article 45 of Law No. 3568 constitutes a mandatory exception overriding this general rule. For other professional groups (contracting, real estate agency, insurance agency, etc.), unanimity or permission from the management plan is still mandatory (Court of Cassation 18th Civil Chamber, 2016/486 E., 2016/2923  K.; Court of Cassation 18th Civil Chamber, 2014/8579 E., 2014/12982  K.).

Conclusion: SMMMs and YMMs, in accordance with Article 45/6 of Law No. 3568, can open offices in independent sections registered as residences in the land registry, without requiring the permission of condominium owners and regardless of prohibitive provisions in the management plan. This right is a mandatory legal exemption confirmed by the Constitutional Court and high judicial bodies. However, it is a legal requirement that the activity remains within the limits of a “bureau/office” and complies with neighborhood law.

Legislative Note on the Operation of SMMM and YMM Offices in Residences

1. Legal Basis:

Law No. 3568, Article 45 (Additional paragraph: 30/4/2013-6460/9 art.): “According to the Condominium Law No. 634 dated 23/6/1965, in the independent sections of the main real estate designated as dwellings, activities of independent accountants and financial advisors or certified public accountants can be carried out without requiring the permission of condominium owners and similar conditions. In this regard, provisions to the contrary in the management plan shall not apply.”

2. Effect and Application of the Regulation:

Permission Requirement: There is no need to obtain permission by unanimous or majority vote from the board of condominium owners to open a financial consultancy office in properties registered as a “dwelling” (residence) in the title deed.

Management Plan Restriction: Even if there is a provision in the apartment management plan stating “independent sections are used only as dwellings, workplaces cannot be opened”, this prohibition does not apply to Independent Accountants and Financial Advisors (SMMM) and Certified Public Accountants (YMM) due to the mandatory provision of Law No. 3568.

Scope: This exemption is only valid for professionals covered by Law No. 3568 (Independent Accountants and Financial Advisors and Certified Public Accountants) and lawyers covered by Law No. 1136. For other professional groups (engineers, architects, company headquarters, etc.), unanimous consent or management plan permission is still required according to Article 24 of the Condominium Law.

Frequently Asked Questions

Mali müşavirler tapuda mesken kayıtlı bir dairede kat maliklerinden izin almadan ofis açabilir mi?

Evet, açabilir. 3568 sayılı Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu’nun 45. maddesine 2013 yılında (6460 sayılı Kanun) eklenen fıkra ile bu hak emredici bir yasal güvenceye kavuşturulmuştur. Buna göre SMMM ve YMM’ler, tapuda mesken olarak kayıtlı bağımsız bölümlerde kat maliklerinin izni, muvafakati veya oybirliği aranmaksızın faaliyette bulunabilir. Yargıtay 20. Hukuk Dairesi de 2019 tarihli kararında bu hakkı açıkça teyit etmiştir. Yönetim planında “mesken harici kullanılamaz” gibi bir hüküm bulunsa dahi söz konusu yasak SMMM ve YMM’ler için uygulanmaz.

Yönetim planında “sadece mesken olarak kullanılır” yazıyorsa ne olur? Bu yasak mali müşavirleri de bağlar mı?

Hayır, bağlamaz. 3568 sayılı Kanun’un 45. maddesi, KMK’nın genel hükümlerine ve yönetim planı kısıtlamalarına üstün gelen emredici bir istisna niteliğindedir. Danıştay 2. Dairesi’nin 2021 ve 2023 tarihli kararlarında da konut vasıflı bağımsız bölümlerde SMMM ve YMM faaliyetleri için kat maliklerinin rızasının aranmayacağı teyit edilmiştir. Anayasa Mahkemesi de 2014 tarihli kararında bu muafiyeti anayasaya aykırı bulmamış; mali müşavirlik faaliyetlerinin kamu hizmeti niteliği ve fikri emek karakteri taşıdığını vurgulayarak diğer ticari faaliyetlerden ayrı tutulmasının eşitlik ilkesine aykırı olmadığına hükmetmiştir.

Bu muafiyetin sınırları nelerdir? Her türlü faaliyeti kapsıyor mu?

Hayır, muafiyetin önemli sınırları bulunmaktadır. Yargıtay 18. Hukuk Dairesi’nin yerleşik içtihadına göre faaliyet; tek bir bağımsız bölümde, bağımsız çalışan bir kişinin en fazla bir elemanıyla birlikte yürütülen yazıhane niteliğini aşmamalıdır. Muhasebe bürosuyla eş zamanlı olarak sigorta acentesi gibi farklı bir ticari faaliyetin sürdürülmesi durumunda bu muafiyetten yararlanılamaz. Bunun yanı sıra KMK’nın 18. maddesi uyarınca meslek mensupları komşuları rahatsız etmeme yükümlülüğü altındadır; yoğun müşteri trafiği, gürültü veya huzur bozucu eylemler gerekçesiyle müdahale talep edilebilir. Ayrıca bu muafiyet yalnızca SMMM, YMM ve avukatlar için geçerli olup mühendis, mimar veya şirket merkezi gibi diğer kullanımlar için KMK kapsamında oybirliği şartı geçerliliğini korumaktadır. İstanbul avukat ve Tuzla avukat olarak hizmet veren 2M Hukuk Avukatlık Ofisi’nin kat mülkiyeti uzmanı avukatları, muafiyetin sınırlarına ilişkin uyuşmazlıklarda da etkin hukuki destek sunmaktadır.

Why is Expert Legal Assistance Required?

While opening an SMMM or YMM office in a residence is a legal right, the correct and safe exercise of this right requires the joint evaluation of the scope of legal exemption, the provisions of the management plan, keeping the activity within office limits, and neighborhood law obligations. Unjust objections from the board of directors, eviction lawsuits filed by other floor owners, or obstacles in municipal licensing processes can turn into difficult problems to overcome without expert legal support. The condominium law expert lawyers of 2M Hukuk Avukatlık Ofisi, operating as lawyers in Istanbul and Tuzla, provide effective legal support to SMMMs and YMMs in management plan analysis, floor owners’ board processes, and potential eviction lawsuits. It is of great importance to get advice from an expert lawyer at the beginning of the process to avoid loss of rights.