Apartments for Sale in Istanbul: Beşiktaş and Göktürk Projects

The short answer

Apartments for sale in Istanbul on this label archive means two projects from the same listed developer, Kiler GYO: Referans Beşiktaş, on the European shore of the Bosphorus, and Referans Göktürk, in the north-west of the city between Göktürk and Kemerburgaz. The archive shows two cards on 5 November 2026. Both are tagged as apartments, both are priced in US dollars, and for both the developer’s own regulatory reports, as summarised on our listing pages, describe a project that is under construction or in preparation rather than completed.

The card prices are “Starting from” figures: $495,000 for a 2+1 at Göktürk and $600,000 for a 1+1 at Beşiktaş. A card price is the lowest figure attached to one layout on the card. It is not a quotation for a unit and it carries no availability. The Beşiktaş card header runs “up to $2,863,000” while one of its layout rows shows $3,200,000, a mismatch that is described further below among the data gaps.

This page does the arithmetic that the cards leave out. It divides each card price by the smallest card size, compares each lowest price with the USD 400,000 property threshold of the citizenship regulation and the USD 200,000 value that the residence-permit document list names for owners, adds the buying costs and annual taxes with their sources and dates, and ends with a checklist. Every rate is stated as of 5 November 2026. Where lira amounts appear they use the Central Bank of the Republic of Türkiye (CBRT) forex selling rate of 50.0489 lira per US dollar from bulletin 2026/208 of 5 November 2026; they are arithmetic, not quotations.

Prices on this page are shown in the currency stored on each listing, which is the US dollar for both. The label is also narrower than the city: our Istanbul city page covers eleven Istanbul projects, and only the two Referans projects carry the “Apartments for sale in Istanbul” label that this archive lists.

Apartments for Sale in Istanbul: What This Archive Contains

The table shows what the two cards and the two listing pages state, as read on 5 November 2026. Where a field comes from a listing card rather than from the developer, the cell says so.

Both listing pages state that they report what the developer and the Kiler GYO activity report for 1 January to 30 September 2026 publish, and that card values are not developer prices; the Göktürk page adds that its card is fed by a broker price list. For that reason this page treats the card as a pointer to the project and the developer documents as the source for status. The company is listed on Borsa Istanbul and files its reports on the Public Disclosure Platform (KAP), which is where a change in project status would normally appear first.

The archive differs from the wider apartment archives on the site. The apartment property-type archive lists apartments in six countries, the apartments for sale in Istanbul page lists the Istanbul inventory, and the Türkiye page shows all eleven Istanbul projects with their districts. The label archive described here is a subset of two.

How the Card Prices and Layouts Read

Turkish listings name layouts as bedrooms plus living room, so a 3+1 has three bedrooms and a living room. A half room, written 2.5 or 3.5, usually marks a small additional room. The label “Dbx” on the Beşiktaş card stands for duplex, a layout spread over two floors; the developer’s floor-plan page names duplex plans but does not explain the abbreviation. The table lists the notation used on the two cards.

Three readings follow. First, the prefix “Starting from” belongs to the project and to each layout row, so a row price identifies a type and not a particular flat. Second, the same price can sit on two rows: the Göktürk card shows $1,090,000 on both its 3+1 and 3.5+1 rows and $1,190,000 on both its 4+1 and 4.5+1 rows. Third, sizes overlap between rows, which means a size range cannot be matched with a price on the card alone. The Göktürk 2+1 row, for example, spans 112 to 428 m², wider than the 4+1 row, so one end of that range probably belongs to another layout.

Our listing pages add that the Beşiktaş card lists a 1+1 of 65 to 90 m² while the layouts permitted in the January 2023 valuation report start at 2+1, and that the only floor areas printed by the developer side are 90 m² and 120 m² gross for the homes handed to TOKİ. The card sizes for the other layouts therefore have no developer document behind them. This is why the written offer, with net and gross areas per unit, matters more than the card.

Apartments for Sale in Istanbul: Price per Square Metre

The only like-for-like measure the cards allow is the card price divided by the smallest size on the same row. The steps are: take the “from” price, take the smallest size in square metres, divide. For the Göktürk 2+1, $495,000 divided by 112 m² is $4,420 per m²; for the Beşiktaş 1+1, $600,000 divided by 65 m² is $9,231 per m². The table shows all sixteen rows. The result is a ranking aid built from card values, not a quotation, and the cards do not say whether sizes are gross or net.

Across the Beşiktaş rows the calculated rate runs from $4,661 per m² (5.5+1 duplex, 502 m²) to $9,231 per m² (the 1+1). Across the Göktürk rows it runs from $3,123 per m² (the 4+1, 381 m²) to $4,958 per m² (the 4.5+1). The lowest Beşiktaş rate is therefore 1.49 times the lowest Göktürk rate, and the highest Beşiktaş rate is 1.86 times the highest Göktürk rate (calculated). Our Istanbul city page uses the same method for all eleven Istanbul projects and reports entry rates from $2,080 to $10,059 per m². On that page the Göktürk entry rate of $4,420 is the second-lowest and the Beşiktaş entry rate of $9,231 the third-highest of the ten dollar-priced projects.

The price spread inside one project is wide. At Göktürk the top card price is $1,190,000 against an entry price of $495,000, a ratio of 2.40. At Beşiktaş the header shows $2,863,000 against $600,000, a ratio of 4.77, and the $3,200,000 duplex row would make it 5.33. Layout, floor, garden or terrace, and block all change the price, which is why one project-level number says little about a particular flat.

For readers who think in lira, the table below applies the CBRT forex selling rate of 50.0489 (bulletin 2026/208, 5 November 2026) to the main price points. The rate changes every working day, and the dollar rose 18.3% against the lira between 23 October 2025 (41.9797) and 23 October 2026 (49.6540) on the CBRT forex selling rates quoted on our listing pages, so a lira figure is a snapshot.

The Two Projects in Detail

Referans Beşiktaş

Referans Beşiktaş is a multi-block scheme in the Abbasağa neighbourhood of Beşiktaş. Per our listing page, which cites the Kiler GYO reports, it stands on land owned by TOKİ (the Housing Development Administration) and is built by a joint venture of Kiler GYO and Biskon Yapı under a land-sale-against-revenue-sharing contract signed on 26 July 2021, under which TOKİ receives 14% of the revenue from units sold and the joint venture 86%. The official project site is referansbesiktas.com. It describes low-rise residences with gardens and terraces and states no unit count, areas, prices or delivery date.

The January 2023 valuation report counts 295 homes under floor easement in ten blocks, A to J, on a parcel of 16,376.59 m². A later environmental decision, reported on 24 July 2023, concerns a “capacity increase” project of 352 homes. The current number is not stated. The same report records that 177 homes on the parcel, 20 of 2+1 at 90 m² gross and 157 of 3+1 at 120 m² gross, are to be handed to TOKİ, along with 14 further 3+1 homes on a separate TOKİ parcel. The documents do not say whether these homes sit inside the 295 or 352 figure. If they do, they would be 60.0% of 295 or 50.3% of 352 (calculated), which would leave 118 or 175 units for open sale. Both numbers are illustrations of an open question, not findings.

The land structure raises practical questions that the public documents do not settle: which blocks contain TOKİ homes, who signs the sale contract and the deed, and how the management plan splits shared costs. Under Condominium Law 634, Article 28, a management plan binds all owners and their successors, and changing it needs four fifths of the owners, so the plan is a document to read before signing.

Referans Göktürk

Referans Göktürk is a Kiler GYO project on a parcel of 24,581 m² (block 558, parcel 4) in the Mithatpaşa neighbourhood of Eyüpsultan. The developer site referansgokturk.com presents short-rise, horizontal architecture with simplex apartments, roof duplexes, garden duplexes, terrace pools and garden-floor units, and gives no unit count, sizes, price, delivery date or status. Per our listing page, the zoning allows a floor-area ratio of 1.00 and at most six floors; on 24,581.10 m² that ratio corresponds to a ceiling of about 24,581 m² of counted floor area (calculated), which is a legal limit and not a unit count.

The reports describe a project with permits and registered floor easements but no reported occupancy permit and no progress figure. The company’s own web pages are not consistent either: its all-projects page files Göktürk under planned projects while its ongoing-projects page lists it. Because of that, this page gives the delivery date as none stated and treats the card’s 2025 as a card field only.

District Notes: Beşiktaş and Göktürk

The two projects sit in different parts of the city, and the listing pages describe the differences from the developers’ documents. Beşiktaş is a central district on the Bosphorus shore between Tophane and Ortaköy. Göktürk and Kemerburgaz lie on the northern edge of the European side near the Belgrade Forest and the route to Istanbul Airport. Distances below are those stated by the developers or calculated as straight lines on our listing pages; a straight line is always shorter than a road or walking route.

The developers’ distance lists do not say whether they measure road or straight-line distance, and our listing pages show that the figures behave inconsistently. At Göktürk the developer’s 3.0 km to the Hisar schools is 1.8 times the 1.7 km straight-line measurement, while its 16.7 km to the airport almost equals the 16.8 km straight line. A buyer who relies on a journey should ask for the route and the time of day. Seismic exposure is a standard question for any Istanbul purchase: the Disaster and Emergency Management Authority (AFAD) states that the current Earthquake Hazard Map of Türkiye has applied since 1 January 2019 together with the Turkish Building Earthquake Code, and hazard values for a parcel are read from that map. Both projects hold permits dated after that date, so the approved structural project and the soil survey can be requested.

Who Can Buy Apartments for Sale in Istanbul

A foreign individual can register freehold title in his or her own name at a Land Registry office, within limits set by Article 35 of Land Registry Law 2644. The text of the law allows nationals of countries determined by the President to acquire immovable property and limited real rights, with a ceiling of ten per cent of the privately owned area of a district and thirty hectares per person nationwide, which the President may raise to double. The guide that the Land Registry and Cadastre Directorate (TKGM) published for foreigners, hosted on a government investment-office site, adds that the reciprocity condition was abolished in 2012, that foreigners cannot acquire property in military forbidden zones and security zones, and that holding a residence permit is not a condition of buying.

For an apartment in a project such as these two, the practical checks are the title record of the parcel and the unit, any annotations, and whether the parcel lies in a restricted zone. Our guides on buying real estate in Turkey and on getting a title deed remotely set out the document list and the power-of-attorney route in more detail.

The Off-Plan Purchase Process

Both projects are described as unfinished, so the purchase follows the rules for prepaid housing sales in Articles 40 to 46 of Consumer Protection Law 6502, not the simpler resale sequence. The text of the law, read on 5 November 2026, sets the following order.

The 48-month ceiling gives a concrete outer limit: a contract signed on 5 November 2026 could not set delivery later than 5 November 2030 (calculated). Delivery is treated as made when the floor easement is registered in the consumer’s name and possession is transferred, so the contract should say whether “delivery” means the occupancy permit, the keys or the registration. Article 3 of Condominium Law 634 describes the floor easement as a right tied to a land share that is converted into unit ownership (kat mülkiyeti) on the basis of the building’s occupancy permit, which is why a floor-easement entry shows that the land share exists and does not by itself show that the building is finished.

Our guide to buying an apartment in Turkey in instalments covers developer plans, currency clauses and the mortgage route, and our note on real estate insurance in Turkey covers the earthquake policy and inspection.

Costs of Buying Apartments for Sale in Istanbul

The main buyer costs are the title-deed fee, VAT on a new home bought from a developer, the compulsory earthquake policy, a valuation report for foreign buyers and notary and translation items. The table gives each rate with its source and, for the two entry prices, the arithmetic. All rates are as of 5 November 2026 and apply to a declared price; whether the card price includes VAT is a question for the written offer.

The title-deed fee is set by Law 492 on Fees at “binde 20”, which is 2% for each party after the increase of the statutory binde 10 that the law lets the President make, and the consolidated text states that the fee on a property with a floor easement is calculated on the whole transfer value. The TKGM guide for foreigners states the same 2% for both seller and buyer. On the entry prices the buyer’s share is therefore about $9,900 at Göktürk and $12,000 at Beşiktaş, with the seller paying the same amount (calculated).

VAT is the largest variable. The rate schedule in the table follows Presidential Decision 7346, published in the Official Gazette of 7 July 2023 and applied from 10 July 2023, as described on a tax publisher’s page. The rate is blended rather than applied to one band, and the area that counts is the net area, which the cards do not state. Article 13(1)(i) of the VAT Law 3065 separately exempts the first delivery of a home to a foreign individual not resident in Türkiye when the price is brought in as foreign currency, and makes the buyer jointly liable if the conditions are not met; if the home is disposed of within three years the unpaid tax with deferral interest must be paid before the deed. Whether the exemption applies to a given contract is a question for the seller and the tax adviser. Both projects’ building permits, dated 22 August 2022 and 2 October 2023, fall after the 1 April 2022 date in the schedule above.

The earthquake policy follows a formula. The DASK tariff page lists a reinforced-concrete unit cost of TL 12,288 per m² and a maximum sum insured of TL 2,605,100 for policies starting on 1 November 2026. The cap is reached at 2,605,100 divided by 12,288, or about 212 m² gross (calculated). For a 112 m² reinforced-concrete unit the sum insured is 12,288 x 112 = TL 1,376,256. At the group I rate of 2.82 per mille the premium is about TL 3,881, and at the group VII rate of 0.73 per mille about TL 1,005 (calculated from the DASK rate table); the risk group of the parcel decides which applies. The cap is a small fraction of the price of these apartments, so the compulsory policy covers only part of a loss, and private cover is a separate decision. Our guide to associated costs and the Turkey property tax calculator show the other items, including stamp duty on private-form contracts, the notary tariff and agent commission limits.

Annual Taxes and Running Costs

After purchase, the recurring items are property tax, the earthquake policy, building service charges (aidat) and, if the flat is let, income tax on rent. The service charge is set by the management plan and neither project states one; for ten blocks with landscaping, pools and similar common areas it would normally exist, and it is a figure to request in writing.

The property-tax rates come from Article 8 of the Property Tax Law 1319, which sets the building tax at one per mille on residences and doubles it inside the limits of metropolitan municipalities and adjacent areas. The income-tax figures for 2026 are those in the KPMG Türkiye summary of Communiqué 332 of 31 December 2025: a residential-rent exemption of TL 58,000 and a value-increase exemption of TL 150,000. As an illustration, rent of TL 240,000 a year less the exemption leaves TL 182,000 before the flat 15% expense deduction described in our tax calculator page, which gives TL 154,700 and, at 15%, tax of TL 23,205 (calculated). Our guides on renting Turkish real estate, tax on the increase in value from a sale and investment income from Turkish real estate go through the mechanics.

Letting is also a legal question. A home let for 100 days or less needs a permit under Law 7464 and, in a multi-unit building, the consent of all owners, as our guide to the Airbnb law in Turkey explains. A residence permit based on owning a home, described below, requires that the home is used as a residence and not let for income.

Citizenship and Residence Permit Thresholds

Two different thresholds are often confused. The citizenship route rests on Article 12 of Citizenship Law 5901, under which the President may grant citizenship by decision to foreigners who meet set conditions, and on Article 20(2)(b) of the implementing regulation. Presidential Decision 5554, published in the Official Gazette of 13 May 2022 (no. 31834), changed the property figure in that clause from USD 250,000 to USD 400,000. Decision 7938, published on 12 December 2023 (no. 32397), limited the property to a unit with condominium or floor-easement title, or a plot with a building on it. The title carries a three-year no-sale annotation, as set out in our citizenship by investment guide. A purchase does not by itself lead to citizenship: the application is decided by the authorities.

The residence-permit route for owners rests on Article 31(1)(b) of Law 6458. Since paragraph (6) was added, the nature and the value of the property are determined by the Ministry of the Interior. The document list of the Presidency of Migration Management (PMM), as read by our residence permit guide on 4 November 2026, asks for a home whose value at the date of acquisition is at least the lira equivalent of USD 200,000, used as a residence. A purchase does not give a residence permit; the permit is a separate decision on an application.

The arithmetic is simple: every card row at both projects is above USD 400,000, the Göktürk entry price by $95,000 and the Beşiktaş entry price by $200,000. The arithmetic says nothing about eligibility. The value that counts is the value in the valuation report and the price and payment method, and approval rests with the authorities, so each unit has to be checked before signing. Our Turkey citizenship and immigration page summarises both routes.

Mortgages and Payment Terms for Foreign Buyers

Developer projects normally sell on a payment plan agreed in the contract, and Law 6502 sets no percentage for it; it requires the prepayment amount and the schedule to be written in the contract. Neither listing page states a payment plan. Bank financing is a separate route. The Türkiye Finans page for foreign buyers states financing of up to 75% of the valuer’s value, plans of up to 120 months, valuation by a company licensed by the Capital Markets Board, and loans in foreign exchange or foreign currency where the borrower’s residence is registered abroad; real estate carrying a “sales unavailable to foreigners” note is outside the product.

The Banking Regulation and Supervision Agency (BDDK) sets ceilings on housing loans as a share of the valuation. The Board decision of 29 January 2026 lists them by value band and energy class. Both entry prices fall in the top band: at the CBRT rate of 50.0489, $495,000 is TL 24,774,206 and $600,000 is TL 30,029,340, and both are above TL 20 million. The table shows the ceilings read from the decision text; which ceiling binds a non-resident borrower is a question for the bank.

As arithmetic, 40% of a valuation equal to the $495,000 entry price is $198,000 and 40% of $600,000 is $240,000; the buyer’s own funds would then be the remainder, $297,000 and $360,000, before costs (calculated). The actual loan depends on the valuation, the energy class, the bank’s product rules and the borrower. Our guides on instalment purchases and on the price levels by Turkish city give wider context.

Off-Plan, Completed and Resale: Market Data and Exit

The two projects are not finished buildings, so a purchase now is a purchase of a contract and a floor-easement entry. Completed apartments in Istanbul are bought from developers who still hold unsold units or on the resale market from individuals, and the cost structure differs: a resale from an individual who is not a VAT payer carries no VAT, while a new home from a developer does. The consequences of an unfinished project are the delivery period, the completion cover and the right to withdraw, all covered in the process section above.

Two official data series give context, and neither describes these two projects. The CBRT Housing Price Index bulletin for September 2026 shows the national index at 239.4 (2023 = 100), up 22.3% in lira over twelve months and down 5.7% after inflation, with the Istanbul region at +26.8% in lira terms. It measures price changes across housing and is not a card price. The TÜİK housing sales bulletin of 16 October 2026 reports 142,390 homes sold in Türkiye in September 2026, of which 2,167 went to foreign buyers, 1.5% of the total and 9.9% more than a year earlier; for January to September the foreign total was 15,308, down 4.3% (figures also summarised by Alomaliye). Our Turkish real estate market statistics page puts further series side by side.

Exit rules matter for planning. A citizenship application with a property carries a three-year no-sale annotation on the deed. A gain on a sale within five full years is taxed on the 2026 scale after indexation and the TL 150,000 exemption, and a sale after that is outside the tax, as our tax guide explains. The VAT exemption for non-resident foreigners also carries a three-year disposal condition. Liquidity is a separate matter: the cards show no resale prices, and the cards of the two projects cannot be compared with completed resale stock.

Checklist for Apartments for Sale in Istanbul and Data Gaps

The list follows the order in which documents become available for an unfinished project. It draws on the checklists in our two listing pages and on the rules cited above.

1. Ask for a current title record of the parcel and the unit, with the floor-easement list showing block, floor, unit number and land share, and read every annotation.
2. Ask for the building permit of the block, any revised permit and the approved architectural project, and compare them with the municipality’s file.
3. Ask for the net and gross area of the specific unit, how the developer measures each, and the separate areas of terraces, gardens and any terrace pool.
4. Ask for the pre-information form at least one day before signing, and whether the sale is registered or a notarised promise.
5. Ask what “delivery” means in the contract (occupancy permit, keys or registration) and for the written delivery period, which cannot exceed 48 months.
6. Ask whether building-completion insurance or other cover applies to the project.
7. Ask for the draft management plan and a service-charge budget for the block and the whole site.
8. Ask whether the price includes VAT, the net area on which VAT is computed, and the currency of every instalment.
9. At Beşiktaş, ask which blocks hold TOKİ homes, who signs the contract and the deed, and how many units are for sale.
10. At Göktürk, ask in writing whether any part of the parcel lies in a water-basin zone, valley belt or forest setback.
11. Ask for the structural, geotechnical and ground reports and the name of the building-inspection firm.
12. If a citizenship or residence-permit file is planned, ask who orders and pays for the valuation report and confirm the unit’s eligibility before paying.

The cards also have gaps that a reader should know about. The table lists them as the listing pages describe them.

Frequently Asked Questions

How many apartments for sale in Istanbul does this archive show?

The archive shows two projects on 5 November 2026: Referans Beşiktaş and Referans Göktürk. Each project has several layouts, so the cards carry sixteen layout rows in total, eleven at Beşiktaş and five at Göktürk. The other Istanbul projects on the site are on the Istanbul city page and do not carry this label.

What is the lowest price among these apartments for sale in Istanbul?

The lowest card price is $495,000 for a 2+1 at Referans Göktürk, with sizes on the card from 112 m². The Beşiktaş card starts at $600,000 for a 1+1 of 65 to 90 m². Both are “Starting from” figures and not quotations. Per the cards, no layout row at either project is below $400,000.

Are these Istanbul apartments finished?

Neither developer states a delivery date. The Kiler GYO report for 1 January to 30 September 2026 says the sales and construction process continues at Beşiktaş and that preparation of sales, marketing and construction continues at Göktürk, and neither report mentions an occupancy permit. The year fields on the cards, 2024 and 2025, have no developer source.

Can a foreigner buy apartments for sale in Istanbul without a residence permit?

Yes, within the limits of Article 35 of Law 2644: nationals of countries determined by the President, up to ten per cent of a district’s privately owned area and thirty hectares per person, and no purchase in military or security zones. The TKGM guide for foreigners states that holding a residence permit is not a condition of buying. The title office checks each parcel.

Do these apartments for sale in Istanbul qualify for Turkish citizenship?

The arithmetic is that every card row at both projects is above the USD 400,000 property threshold of Article 20(2)(b) of the citizenship regulation, but the card says nothing about eligibility. The value in the valuation report, the price and payment method, the title type and a three-year no-sale annotation all matter, and the authorities decide. A purchase does not by itself give citizenship.

What costs come on top of the price?

The buyer pays 2% of the declared price as title-deed fee, plus VAT where the home is a new build from a developer, a compulsory earthquake policy, a valuation report for a foreign buyer and notary and translation items. VAT is 10% on the first 150 m² of net area and 20% above for permits dated 1 April 2022 or later. On the entry prices the buyer’s title-deed fee is about $9,900 at Göktürk and $12,000 at Beşiktaş, as of 5 November 2026.

What annual taxes apply to apartments for sale in Istanbul?

Property tax is 0.1% of the municipal tax value for residences, doubled inside metropolitan municipality limits, so 0.2% in Istanbul. Rent is taxed as income after a TL 58,000 residential exemption for 2026 income, and a gain on a sale within five full years is taxed after a TL 150,000 exemption. The earthquake policy is renewed yearly. Service charges are set by each management plan.

Can a foreign buyer get a mortgage for these apartments?

Some banks offer foreign-buyer products; one bank states financing of up to 75% of the valuation and plans of up to 120 months. BDDK ceilings apply to housing loans by value band and energy class, and above TL 20 million they run from 20% to 40% in the decision of 29 January 2026. Both entry prices are above that value. Developer payment plans are a separate route and have no percentage in law.

What protections apply to an off-plan purchase in Istanbul?

Law 6502, Articles 40 to 45, applies: no contract before the building permit, a pre-information form one day earlier, registration of the sale or a notarised promise, a 14-day cooling-off right, delivery within the contract period and never beyond 48 months, withdrawal for up to 24 months with capped compensation, and completion cover for projects above a size the ministry sets. Whether either project falls above that size is not stated.

Why do the card prices differ from per-square-metre figures on other pages?

A card price is the lowest figure for one layout, and a per-square-metre rate divides it by the smallest size on the same row, which is a ranking aid and not a price list. Across the sixteen rows here the rate runs from $3,123 to $9,231 per m². Our Istanbul city page calculates entry rates for all eleven Istanbul projects in the same way.

Last checked: 5 November 2026. Sources: Land Registry Law 2644; TKGM guide for foreigners; Law 492 on Fees; VAT Law 3065; Property Tax Law 1319; Consumer Protection Law 6502; Condominium Law 634; Law 6458; Citizenship Law 5901; Official Gazette 13 May 2022; Official Gazette 12 December 2023; CBRT rates, bulletin 2026/208; DASK tariff; CBRT Housing Price Index; BDDK decision of 29 January 2026; Türkiye Finans foreign-buyer mortgage page; Kiler GYO report, 30 September 2026; TÜİK housing sales bulletin; KPMG Türkiye on Communiqué 332; Alomaliye on Decision 7346; Presidency of Migration Management; TOKİ; AFAD; Referans Beşiktaş site; Referans Göktürk site; KAP. This is not legal, tax or financial advice.