ELEKTRONIK BELGE SISTEMLERINDE YAPILACAK BAKIM ÇALIŞMASI HAKKINDA DUYURU

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 ...