252 Seri No.Lu Gelir Vergisi Genel Tebliği'nde Yer Alan Ve Tevkif Yoluyla Kesilen Vergilerin Nakden İadesine Yönelik Tespit Olunan Hadler 2024 Yılı İçin Yeniden Belirlenmiştir

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.

In the current landscape of global commerce, from multinational enterprises to start-ups, investors are prioritizing jurisdictions that offer a compliant, stable, and fiscally advantageous environment for establishing their European Union (EU) operations.

r tarafından 2025 yılında tek veya birden fazla işverenden elde edilen tevkifata tabi ücret gelirleri ile tevkifatsız ücret gelirleri...

A brief on significant legal developments in Turkey.

Türkiye has introduced a new tax incentive for individuals relocating to the country. With the Law No. 7582 enacted on 4 June 2026, a new Article repeated 20/D has been inserted into the Income Tax Code, creating a long-term exemption from Turkish income tax on foreign-sourced income. The implementing rules were published in Income Tax General Communique No.333. This article sets out the key features of the regime and highlights the practical considerations.

The analysis below addresses the issue of whether Articles 23/4 and 22/1/d of the Turkey/Italy and Turkey/Spain prevention of double taxation treaties offer a unique opportunity for cross-border financial structuring in relation to dividends, royalties and interest income.

Muhtasar ve Prim Hizmet Beyannamesi (MUHSGK) uygulaması pilot iller dışında da tüm ülke genelinde 1 Temmuz 2020 itibariyle uygulanmaya başlanacak.

The Presidential Decrees (the "Decrees") regarding the increases in particular government fees and taxes have been published in the Official Gazette No. 32241 and dated 7 July 2023.

According to the Circular dated July 7, 2023 and numbered 27998389-010.06.02-2298391 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights'...

According to the Presidential Decree No. 476 published on the Official Gazette dated 19 December 2018, payments made for advertising services provided through the Internet to the providers of this service ...

Turkey's Capital Markets Board has introduced a comprehensive new framework for calculating free float ratios of publicly traded companies on Borsa Istanbul. The regulation establishes detailed criteria for determining which shareholdings should be excluded from free float calculations, including direct and indirect ownership structures through funds and other listed companies.

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.

Turkey's Capital Markets Board has lowered the public disclosure threshold for shareholding changes in listed companies from 5% to 3%, effective September 11, 2026. This regulatory amendment requires earlier disclosure of shareholder structure changes and updates the Central Securities Depository's reporting requirements, though indirect shareholding data remains informational only for certain capital markets regulations.

The Capital Markets Board of Turkey has introduced a new framework for calculating shares in actual circulation for companies listed on Borsa İstanbul's Equity Market, fundamentally changing how free float ratios are determined. The updated regulations establish comprehensive exclusion criteria for certain shareholdings and introduce a novel approach that accounts for indirect shareholdings through hedge funds and other publicly traded entities. This regulatory shift requires monthly reporting obligati

The European Commission has launched a formal investigation into potential gun-jumping violations by XXXLutz and Porta regarding XXXLutz's proposed acquisition of Porta, an Austria-Germany furniture retail transaction announced in January 2025. The investigation examines whether the parties may have implemented the merger before obtaining required regulatory approval, despite the transaction having an EU dimension requiring Commission notification.

The Danish Competition Council has conditionally approved Uber's acquisition of Dantaxi, Denmark's largest taxi operator, marking the country's first mandatory notification of a below-threshold transaction. The decision requires Uber to divest substantial parts of Dantaxi's business to address concerns about market tipping and reduced competition in Greater Copenhagen's taxi services market.

r tarafından 2025 yılında tek veya birden fazla işverenden elde edilen tevkifata tabi ücret gelirleri ile tevkifatsız ücret gelirleri...

Dutch competition authority, Authority for Consumers & Markets (ACM) has cleared the acquisition of Asogem N.V. by Arçelik A.Ş. through its subsidiary Ardutch B.V.

The European Commission has launched an antitrust investigation into Sanofi over allegations that the pharmaceutical giant abused its dominant market position through a misleading communication campaign disparaging a competitor's influenza vaccine. The probe examines whether Sanofi falsely portrayed CSL Seqirus' Fluad vaccine as scientifically inferior while promoting its own Efluelda product to healthcare professionals in Germany and France.

23/8/2015 tarihli ve 29454 sayılı Resmî Gazete'de yayımlanan Sigorta ve Reasürans ile Emeklilik Şirketlerinin Sermaye Yeterliliğine ve Değerlendirilmesine İlişkin Yönetmeliğin ("Yönetmelik") 4.