Amendments To The Self-Assessment Tax Return Forms For Crypto Assets

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.

This article examines the Turkish tax identification process for foreign nationals and distinguishes an identification number from tax residence, liability and immigration status. It considers existing identifiers, application documents, official channels, representation, data consistency and the practical use of the number in banking and property transactions.

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.

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.

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.

This article examines the legal and tax framework for foreign businesses operating in Turkish free zones. It considers operating licences, corporate structure, customs treatment, manufacturing and service incentives, payroll relief, VAT, related-party dealings, premises, staffing and acquisition due diligence.

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.

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.

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

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 Turkish Competition Authority has conditionally approved Uber Technologies' acquisition of Getir's food and grocery delivery operations, marking a significant consolidation in Turkey's digital marketplace. As part of the approval, Uber committed to investing USD 500 million in Turkey to support employment and strengthen the country's digital technology ecosystem.

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.

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'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 Free Trade Agreement between Ukraine and Türkiye, ratified in July 2026, establishes a comprehensive framework extending far beyond simple tariff reductions. While the agreement introduces product-specific customs duty eliminations and phased reductions, it also creates binding rules for services trade, commercial establishment, electronic commerce, and state-to-state dispute resolution.

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

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.

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

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.