There is only one type of title in TRNC. These are also called TRNC title. However, in terms of the origin of the goods, titles are evaluated in three different categories. Foreign and Turkish pre 1974 titles: TURKISH FREEHOLD TITLE pre 1974 Land owned by a Turkish Cypriot prior to 1974 with undisputed title. FOREIGN FREEHOLD TITLE Land owned by non-citizens (eg. British) and purchased prior to 1974. Exchange (Esedger) titles This is land owned by a Greek Cypriot prior to 1974 and abandoned when the owner relocated. It is normally now owned by a Turkish Cypriot who fled from the south, and who has lodged the title deed to his former land with the Land Registry in exchange thereby waiving his/her ownership rights to his land in the south. The land in the south is generally now far greater in value due to the rise in prices. TMD or Tahsis Absolute Possession Document (Kesin Tasarruf Belgesi) This is land owned by a Greek Cypriot prior to 1974 and abandoned by its owner. The land was re-possessed by the TRNC government and has been granted to Turks or Turkish Cypriots normally in recognition for services and on a points basis.
• Withholding tax, VAT, Title deed fee, stamp, Withholding.