Tax in Turkey

ADMD/Mavioglu & Alkan Law Office

ADMD/Mavioglu & Alkan Law Office, which focuses on tax as a core practice area, handles the tax aspects of M&A and foreign investments, tax audits, tax incentive programs, tax planning and regulatory matters. Tax disputes are another bedrock of the practice; the firm advises on the annulment of administrative proceedings and sanctions, and the cancellation of tax calculations and fines. Team head Duygu Alkan is experienced in tax-based controversies, and tax and administrative litigation. Orhan Yavuz Mavioglu is also recommended.

Practice head(s):

Duygu Alkan

Other key lawyers:

Orhan Yavuz Mavioglu

Esin Attorney Partnership, Member of Baker & McKenzie International

Esin Attorney Partnership, Member of Baker & McKenzie International is well-placed to cover the entire spectrum of tax matters for clients, with its specialist team working closely with members of the compliance, real estate, banking and finance, employment, trade and commerce and corporate maintenance practices. Areas of expertise include transfer pricing, tax planning, internal taxation and dispute resolution. The group also provides M&A-related tax support, and is also knowledgeable about international taxation, tax restructuring, wealth management, employee benefits and indirect tax. Practice head Erdal Ekinci undertakes a significant amount of work for multinational companies. Güneş Helvacı is recommended for her experience of cross-border transactions and international tax matters that involve Turkish tax legislation. Senior associate Orhan Pala joined from an in-house role at Erdemir.

Practice head(s): Erdal Ekinci

GSG Attorneys at Law/GSG Hukuk

GSG Attorneys at Law/GSG Hukuk's team, which undertakes a mix of advisory and contentious work, has recently seen a notable uptick in criminal tax matters. In addition, it has assisted clients with assessing the potential implications of the Tax Amnesty Law. It acts for clients operating in areas such as retail, media (including social media) and professional networking. Zeki Gündüz advises global multinational companies on various matters, including tax investigations and customs disputes. Ezgi Turkmen co-heads the team with Gündüz. Gulcan Caliskan was promoted to director.

Practice head(s): Zeki Gündüz; Ezgi Turkmen

Testimonials

‘The team is extensively well connected with the case law developments in the market, and they are working internally as a network of experts on various topics, including tax and administrative disputes’.

‘They have active connections with the top academics on tax-related topics, which is perfect for getting expert academic opinion on disputed subjects’.  

‘Zeki Gündüz is hands-down the most respected tax lawyer and expert in the market, who combines his expertise in law with his expertise in tax technical matters’.

‘Technical capability, very impressive knowledge of the team, easy to access; responsive and also informative regarding each step of the case’.

‘The GSG team is competent in legislation, analytical thinking and is solution-oriented’.

‘They provide accurate and pragmatic advice’.  

‘The team really feel like an extension of our in-house team’.

‘They are easily accessible and clear on their opinions’.                 

‘They have extensive experience and in depth knowledge on all taxation matters as well as the resolution of tax disputes including the settlement with tax authority and tax litigation’.

‘Their in house knowledge on all tax matters coupled, crucially, with actual experience on almost all tax matters should bring real comfort to the clients facing issues’.

Pekin & Pekin

Pekin & Pekin serves as a one-stop shop in the tax sphere, with the firm being able to leverage the breadth of its resources across multiple departments to cover the entire ambit of issues impacting clients. Ahmed Pekin and Firat Yalçin jointly lead the specialist tax team, which has extensive expertise in  domestic and international tax issues and disputes. Its work covers audits by the Tax Authority, tax litigation and advice on tax optimisation strategies. The firm is also noted for its strength in taxes related to financial instruments, such as OTC derivative transactions, FX transactions, loan transactions and supply chain finance structures. Senior associate Onur Çeliker is experienced in providing tax advisory and litigation services to multinationals.

Practice head(s): Fırat Yalçın; Ahmed Pekin

Testimonials

‘We find them very knowledgable and practical’.

‘We get answers to questions that are comprehensible and useful’. 

‘They know what they are talking about and have a good feeling on what the client wants’.

‘Firat Yalcin provides very clear and convincing advice and has a good level of English’.

Key clients

Borets

OGL Food Trade

Allison Transmission

ADP Group

Wells Fargo

FIDAL

Küffner Maunz Langer Zugmaier

Lycra Company

Goldman Sachs

Ashurst

CMS Francis Lefebvre Avocats

Work highlights

    NAZALI Attorney Partnership

    NAZALI Attorney Partnership advises domestic and international clients on the tax aspects of M&A and restructurings, tax inspections, transfer pricing and tax litigation. Recent developments in the team included Murat Demir and Ali Özdin joining from Ernst & Young and Eren Holding A.Ş respectively.  Other names to note are Ersin NazalıBegüm Solak EklerGözde Saruhan Berk and Mükerrem Yanar. Anil Ecevit left the firm for an in-house role at Rönesans Holding.

    Practice head(s):

    Ersin Nazalı; Murat Demir; Ali Özdin; Mükerrem Yanar; Begüm Solak Ekler; Gözde Saruhan Berk

    Key clients

    Abbott Laboratuarları İth. İhr. ve Tic. Ltd. Şti.

    LG Electronics Ticaret Anonim Şirketi

    Abeinsa Infraestructuras Medio Ambiente, SA.-

    Teyma Gestion de Contratos de Construccion e Ingenieria, SA.- Abengoa Peru, SA.

    Asaş Kaynak Suları Sanayi ve Ticaret A.Ş.

    Asaş Otomotiv İnşaat Sanayi ve Ticaret A.Ş.

    ASUS Bilgisayar Sistemleri Ticaret Ltd. Şti.

    Atradius Credit Insurance N.V.

    CMS Jant ve Makina Sanayi A.Ş.

    CMS Jant Sanayi A.Ş.

    Esas Holding A.Ş.

    Akademi Turizm ve Organizasyon Ticaret A.Ş.

    GFK Araştırma Hizmetleri A.Ş.

    Neochim Kimyevi Gübre Jüt. Ür. Tar. Ltd. Şti.

    Proje Grup Danışmanlık İnşaat Mühendislik Turizm ve Bilişim Hiz. Tic. A.Ş.

    Tork Bağlantı Elemanları Sanayi ve Ticaret Ltd. Şti.

    VİG Makina Sanayi ve Ticaret A.Ş.

    VİG Metal Sanayi ve Ticaret A.Ş.

    Yıldırım Holding A.Ş.

    Anadolu Endüstri Holding A.Ş.

    Er Grup Enerji Yatırım Sanayi ve Ticaret A.Ş.

    Leaseplan Otomotiv Servis ve Ticaret Anonim Şirketi

    Equant İstanbul Telekom A.Ş.

    Matia Robotics Mekatronik Sistemler Ar-Ge Mühendislik Yazılım Sanayi ve Ticaret A.Ş.

    Work highlights

    • Represented Samsung C&T in tax litigation.
    • Represented LG Electronics Ticaret Anonim Şirketi in tax litigation.
    • Represented Abbott Laboratuarları İth. İhr. ve Tic. Ltd. Şti. in tax litigation.

    Paksoy

    Paksoy advises clients on a wide variety of tax issues, including corporate taxation, taxation of investments, customs and excises, tax litigation and transfer pricing. On the transactional side, the team provides tax support on finance, capital markets and real estate transactions. Other areas of expertise include the tax aspects of restructuring, cross-border investments and acquisitions. Counsel Şansal Erbacıoğlu leads the group.

    Practice head(s): Şansal Erbacıoğlu

    Testimonials

    ‘They have a good team work and communication skills’.

    ‘The team has great market knowledge and transaction experience’.

    ‘They replied to all requests at very short notice’.

    ‘The individuals are friendly, experienced and very professional’. 

    Key clients

    Alem Gayrimenkul Yatirim ve Turizm

    Anixter

    Ergo Sigorta

    Nordic Transport Group

    SECOM

    Work highlights

      Özdirekcan Dündar Senocak Attorney Partnership

      The Özdirekcan Dündar Senocak Attorney Partnership provides tax advisory services to clients, as well as general business law guidance. The tax team works closely with other departments on the tax aspects of M&A, finance and capital market transactions, as well as greenfield investments and customs issues. Group head Bülent Özdirekcan is experienced in tax planning and foreign investments.

      Practice head(s): Bülent Özdirekcan

      Key clients

      Midis Group

      Loyens & Loeff

      Saint-Gobain

      Société Générale

      BNP Paribas

      Allflex

      Cuatrecasas

      ALD Turkey

      Maisto E Associeti

      Volvo

      Skandinavska Enskilda Banken AB

      Akgıda (Lactalis Group)

      Vilmorin

      Novacel (Group Chargeurs)

      Gaptek

      Global Enerji

      Levi Strauss Co

      H & M

      GCL Factoring France

      Sodrugestvo

      Vinci Construction

      Bo-Er

      Colina

      Work highlights

        Bezen & Partners

        Bezen & Partners advises on corporate tax, VAT, special consumption tax, stamp duty, banking and insurance transaction tax and customs duties. Customs disputes and tax litigation are other areas of activity for the group, which is also knowledgeable about M&A-related matters and investment incentive schemes. Serdar Bezen and counsel Ege Göktuna head up the team. Another notable individual is Can Özilhan, who made partner. Uğur Sebzeci left the firm for an in-house role at Rönesans Holding.

        Practice head(s):

        Serdar Bezen; Dr Ege Göktuna

        Key clients

        Akkuyu Nükleer A.Ş.

        Cambridge University Press

        Foundation for Children Suffering from Cancer (Kanserli Çocuklar Vakfı)

        Cisco Systems Internet Working İletişim Hizmetleri

        Udemy

        YUM! Brands Inc.

        Gedik Investment

        Enercon GmbH

        Trina Solar

        EBRD

        Work highlights

        • Advised US-based online course company Udemy on tax, employment and stock option plans in relation to its subsidiary in Turkey.
        • Advised YUM! Brands Inc on a post-M&A dispute (incolving related tax issues) with a Turkish entity in an ICC arbitration.
        • Advising Trinasolar on the restructuring of its receivables from a Turkish solar panel producer, tax costs, anti-dumping and debt setting-off matters, corporate and finance payment mechanics.

        Hergüner Bilgen Özeke

        Hergüner Bilgen Özeke has been increasingly active in tax-related court proceedings arising from an increase in property tax imposed on real estate owned in Turkey. In addition to being adept at tax litigation, the team works closely with the corporate department. Ayşe Hergüner Bilgen leads the team, which was strengthened by the arrival of Emre Ergin from a multinational audit company. Ece Başaran Küçük was promoted to senior associate.

        Practice head(s): Ayşe Hergüner Bilgen

        Key clients

        LM Wind Power Blades Turkey

        Work highlights