Apartman adina banka hesabi acmak zorunlu mu?

KMK'da dogrudan zorunlu degildir ancak aidatlarin elden toplanmasi yasal risk tasir. Cevre Bakanligi denetimlerinde aidatlarin banka hesabi uzerinden tahsil edilmesi beklenir. Ayrica seffaf yonetim icin kesinlikle onerilir.

Apartman banka hesabi acmak icin hangi belgeler gerekir?

Genel kurul karar ornegi, apartmanin vergi numarasi, yoneticinin kimlik fotokopisi, imza sirkuleri ve yonetim plani gereklidir. Her bankanin talep ettigi belgeler degisebilir, islem oncesi sube ile gorusulmelidir.

Apartman vergi numarasi nasil alinir?

Bagli olunan vergi dairesine genel kurul karari, yonetici kimligi ve apartman adres bilgileriyle basvurulur. Vergi numarasi apartman adina cikarilir, yonetici adina degil. Islem yaklasik 1-3 is gunu surer.

Apartman aidatlari sahsi hesaba toplanir mi?

Hukuken sakincalidir. Yoneticinin sahsi hesabinda toplanan aidatlar, yoneticinin borcundan dolayi haczedilebilir. Ayrica Bakanlik denetiminde sorun yaratir. Mutlaka apartmanin kendi vergi numarasina ait mustakil hesap kullanilmalidir.

Opening a Bank Account for Your Apartment Building: Complete 2026 Guide — Required Documents, Tax Number, and Resolution Template

About This Guide: As an apartment or residential complex manager, what documents are needed to open a bank account in the apartment's name, how to obtain a tax number, what to write in the decision book? All answers in this guide.

Contents

Why Should You Open a Bank Account for the Apartment?
Legal Framework and Statutory Basis
What Documents Are Required?
How to Obtain a Tax Number?
Step-by-Step Account Opening
Account Transfer Upon Manager Change
Decision Book Resolution Template
Which Bank to Choose?
Risks of Using a Personal Account
Frequently Asked Questions

1. Why Should You Open a Bank Account for the Apartment?

Many apartment managers prefer to collect dues in their own personal bank account. However, this carries legal risks and violates the principle of transparent management. Article 35 of the Condominium Ownership Law No. 634 regulates the manager's duty to "collect advances," and inspections by the Ministry of Environment and Urbanization expect due collection to be carried out through a dedicated bank account opened in the apartment building's name.

Personal Account (WRONG)	Apartment Account (CORRECT)
The account may be seized due to the manager's debts	The apartment's financial independence is preserved
Creates problems during ministry inspections	Fully compliant with inspections, no penalties
Unit owners cannot see where the money is	Transparent — all owners can monitor account activity
Transfer chaos when the manager changes	Account belongs to the apartment, continues regardless of who manages

Critical Warning: If apartment funds collected in the manager's personal account are seized due to the manager's personal debts, the apartment's money will unfortunately be blocked since it is in the same account. Do not take this risk. A separate account for the apartment is essential.

2. Legal Framework: The Apartment's Bank Account Under the Condominium Law

Apartment buildings and residential complexes do not have legal personality under Turkish law. Therefore, opening a bank account for an apartment is different from opening a company account. So what is the legal basis for opening an account for an apartment?

Condominium Ownership Law No. 634, Article 35 lists among the manager's duties "collecting advances" and "making payments." Although the law does not directly state "a bank account shall be opened," the inspection circulars of the Ministry of Environment and Urbanization and the Ministry of Finance's anti-informal-economy policies have made collection of dues through bank accounts practically mandatory.

When opening an account for an apartment, the account holder is defined as "... Apartment Building Management." The sole authorized signatory on the account is the manager elected at the general assembly. When the manager changes, the former manager's banking authority is revoked and the new manager is authorized with a new signature circular.

Power of Attorney and Notary Procedures

The manager must obtain a signature circular from a notary in order to conduct banking transactions on behalf of the apartment. The signature circular is an official document that certifies to the bank that the manager has the authority to represent the apartment. Additionally, the manager may execute a power of attorney on behalf of the apartment to authorize another person (e.g., a professional management company representative) on the account as well.

Important Legal Detail: The funds in a bank account opened for an apartment building are the common property of the apartment. They cannot be treated as the manager's personal assets. In the event of the manager's death or bankruptcy, this account cannot be seized because the money belongs to the apartment. This is why a dedicated apartment account is far safer than a personal account.

3. What Documents Are Required? (Complete List)

Documents you need to bring to the bank to open an account for the apartment:

Document	Description	Obtained From?
General Assembly Resolution	Resolution recorded in the decision book, authorizing the manager to open a bank account	Apartment decision book
Tax Number	Tax identification number obtained for the apartment (10-digit)	Tax Office
Manager's ID	Photocopy of the manager's national identity card	Manager
Signature Circular	Manager's notarized signature declaration	Notary
Management Plan	Photocopy of the management plan registered with the Land Registry	Land Registry Directorate
Address Information	The apartment's full address and, if applicable, lease agreement or title deed record	Apartment

Note: Different banks may request different documents. Before visiting the branch, be sure to call and confirm which documents they require. Some banks may additionally ask for an "Appointment Resolution for Manager" or "Activity Certificate."

4. How to Obtain an Apartment Tax Number?

The first step to opening a bank account for an apartment is obtaining the apartment's own tax number. This number is issued in the apartment's name, not the manager's.

Step 1: Obtain a General Assembly Resolution

At the condominium owners' meeting, pass a resolution to obtain a tax number for the apartment and to open a bank account. Record the resolution in the decision book.

Step 2: Apply to the Tax Office

Apply to the tax office where the apartment is registered with the following documents:

Photocopy of the general assembly resolution from the decision book
Manager's national ID card and photocopy
The apartment's full address

Step 3: Receive the Tax Number

The process is typically completed within 1-3 business days. A unique 10-digit tax number is assigned to your apartment. This number is the apartment's financial identity and is used in all official transactions.

Alternative Route: You can also apply for an apartment tax number through the Interactive Tax Office (ivd.gib.gov.tr). Log in with your e-Government credentials and create a "Workplace Registration" application.

5. Step-by-Step Account Opening Process

1. Obtain a General Assembly Resolution

Notify the unit owners that a bank account will be opened, pass a resolution at the general assembly, and record it in the decision book.

2. Obtain a Tax Number

Following the steps above, obtain a tax number for the apartment from the tax office.

3. Obtain a Signature Circular

As the manager, obtain a signature circular from a notary. This document demonstrates to the bank that you are authorized to conduct transactions on behalf of the apartment.

4. Apply to the Bank

Visit your preferred bank branch with all the documents. Complete the account opening forms. Specify the account type (demand deposit TRY account).

5. Receive IBAN and Card

Once the account is opened, you will receive an IBAN number and a bank card. Announce this IBAN to all unit owners and ask them to remit their dues to this IBAN.

6. What Happens to the Bank Account When the Manager Changes?

When the apartment manager resigns, their term expires, or they are replaced at the general assembly — what happens to the bank account? This is one of the most frequently asked questions.

A bank account opened in the apartment's name belongs to the apartment, not the manager. Therefore, even if the manager changes, the account is not closed. Here is what must be done:

Bank Account Handover Steps Upon Manager Change

The new manager is elected at the general assembly and recorded in the decision book
The former manager removes their signatory authority on the bank account
The new manager obtains a new signature circular from a notary
The new signature circular and general assembly resolution are submitted to the bank
The bank revokes the former manager's authority and registers the new one
A handover report is prepared, and the account balance plus all receipts are delivered to the new manager

Critical: If the former manager fails to remove their account authority or refuses to provide the banking passwords, the new manager may apply directly to the bank branch with the general assembly resolution to have the former authorized person removed. The right to file a lawsuit against the former manager under Condominium Law Art. 33 is also reserved.

7. Resolution Template for the Decision Book

You can formalize the general assembly resolution by writing the following text in your decision book:

AGENDA ITEM: OPENING A BANK ACCOUNT IN THE APARTMENT'S NAME

In order to carry out the apartment's financial transactions transparently and securely,
it has been resolved unanimously / by majority vote to open a demand deposit TRY account
at [BANK NAME] in the apartment's name, to be operated solely by the apartment manager
[MANAGER FULL NAME], and for the account authority to be transferred to the new manager
upon a change of management.

This resolution is the most fundamental document that will be requested from you in both tax office and bank transactions. The decision book must definitely bear notary certification.

8. Which Bank, Which Account Type?

Account Type	Purpose	Recommended
Demand Deposit TRY Account	Day-to-day due collection and bill payments	Yes (essential)
Time Deposit TRY Account	To invest accumulated dues	Yes for large complexes
Corporate Internet Banking	Online EFT, wire transfer, bill payments	Absolutely yes

State banks (Ziraat, Halkbank, Vakifbank) generally charge lower fees for apartment accounts. Private banks offer better internet banking and mobile applications. When choosing, pay special attention to whether corporate internet banking is available; this feature is essential to handle all due tracking and bill payments without visiting the branch.

9. Risks of Using a Personal Account

For those still thinking "let's just use the manager's personal account, what could go wrong?":

Seizure risk: If the manager's personal credit card debt, loan debt, or any other obligation causes the account to be seized, all the apartment's money will be blocked.
Inspection risk: During Ministry of Environment inspections, collecting dues in cash or through a personal account is recorded as a serious irregularity.
Tax risk: Apartment funds deposited into the manager's personal account may be treated by the tax authorities as the manager's personal income.
Handover problem: When the manager changes, all apartment funds sit in the former manager's personal account; a handover chaos ensues.

Recommendation: Opening an apartment account is a process that takes only 1-2 days. The time you invest will save you from major risks down the road. Do not delay the account opening.

10. Frequently Asked Questions

1. Is it mandatory to open a bank account for an apartment?

The Condominium Law does not explicitly state that "opening a bank account is mandatory." However, collecting dues in cash carries legal risks. As of 2026, ministry inspections expect dues to be collected through a bank account in the apartment's name. Moreover, it is essential for transparent management and unit owner trust.

2. What documents are required to open an apartment bank account?

A general assembly resolution (from the decision book), the apartment's tax number, the manager's ID photocopy, a notarized signature circular, and the management plan are required. The documents requested may vary from bank to bank.

3. How do I obtain an apartment tax number?

Apply to the relevant tax office with the general assembly resolution, manager's ID, and apartment address information. The process takes 1-3 business days. Alternatively, you can also apply through the Interactive Tax Office (ivd.gib.gov.tr) via e-Government.

4. Can apartment dues be collected in a personal account?

This is legally inadvisable. Apartment funds collected in the manager's personal account may be seized due to the manager's debts. It creates problems during ministry inspections. A dedicated account under the apartment's own tax number must absolutely be used.

5. Is approval from all unit owners required to open an account?

Under Condominium Law Art. 30, majority by number and land share is sufficient. Approval from all unit owners is not required. However, the resolution must be properly recorded in the decision book and voted on at the general assembly.

6. What happens to the bank account when the manager changes?

Since the account is in the apartment's name, it is not closed. The former manager's signatory authority on the account is revoked, and the new manager is authorized with a new signature circular. The account and the funds in it belong to the apartment, not the manager.

Imer Yonetim — Professional Support:

Entrust your apartment's bank account, tax number, decision book, and all financial operations to our professional team. Stop worrying — we'll handle it.

Phone: 0533 406 88 08 - 0530 731 18 30
Address: Menderes Mahallesi 35435 Sokak, Sakine Hatun Apartmani No:26 K:1, Mezitli, Mersin