NAZALI Attorney Partnership > Istanbul, Turkey > Firm Profile

NAZALI Attorney Partnership

Turkey > Tax Tier 1

Boutique firm NAZALI Attorney Partnership houses a ‘wide range of tax experts specialised in different areas of Turkish tax law’ who cover a broad range of matters, including investigations, domestic and international tax restructuring, as well as litigation, particularly in the areas of transfer pricing and VAT. The team is jointly headed by Ersin Nazali, who ‘guides clients with his deep tax know-how’; senior associate Begüm Solak Ekler, who has a focus on tax inspections and litigation; and fellow senior associate Gözde Saruhan Berk.

Practice head(s):

Ersin Nazalı; Begüm Solak Ekler; Gözde Saruhan Berk


‘Their attitude is excellent.’

‘Their team is quite expert on their business.’

‘Nazali team works very well and rapidly finds different alternatives about our needs for different issues that we confront in a very short time.’

‘We trust their experience and further industry practices for different tough business cases that we have faced.’

‘Ersin Nazali has a long tax law application practice as a tax inspector as well as expertise in the tax law suits and other partners are also senior professionals in their responsible areas that enables us as an multinational company to evaluate the topics from different angles and do international comparisons.’

‘Nazali team has solid knowledge about their expertise areas.’

‘Ersin Nazali guides clients with his deep tax know-how.’

‘Harmonization of legal experts distinguished the law firm in the tax law practice area.’

Key clients

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

LG Electronics Ticaret Anonim Şirketi (LG)

Forever Living Sağlık ve Güzellik Ürünleri Dağıtım Ltd. Şti.

TetraPak Paketleme Sanayi ve Ticaret Ltd. Şti.

Mondi Kalenobel Ambalaj San. ve Tic. A.Ş.

Yemek Sepeti Elektronik İletişim Perakande Gıda Lojistik A.Ş.

Roche Müstahzarları Sanayi A.Ş.


Leaseplan Otomotiv Servis ve Ticaret Anonim Şirketi

Nordex Enerji A.Ş.

Equant İstanbul Telekom A.Ş.

ASUS Bilgisayar Sistemleri Ticaret Ltd. Şti.

Atradius Credit Insurance N.V.

Eczacıbaşı Holding A.Ş.

GAMA Enerji A.Ş.

CMS Jant ve Makina Sanayi A.Ş.

Doğuş Çay ve Gıda Group Companies

Mobilike Mobil Reklam Pazarlama ve Ticaret A.Ş.

Yıldırım Holding A.Ş.


Madosan Market Donanım Çelik Eşya Tarım Hayvancılık Sanayi ve Ticaret Anonim Şirketi




Vansan Makina Montaj ve Pazarlama A.Ş.

Polimer Kauçuk Sanayi ve Pazarlama A.Ş.

Work highlights

  • Advised LG Electronics on tax due diligence and supervised its transfer pricing structure and represented them during a tax litigation process.
  • Restructured the group companies for Yemek Sepeti.
  • Acted for Roche TR during a tax inspection and before tax courts in its tax litigation process.

Turkey > Commercial, corporate and M&A

Boutique firm NAZALI Attorney Partnership advises a combination of domestic corporates and major international brands on corporate law, cross-border mergers and acquisitions, private equity transactions, and joint ventures.  

NAZALI, the address of good service, sound business advice, and prompt response.

We are a law firm providing a wide range of consultancy and litigation services to national and international clients, through our partners, associates and consultants of different seniorities who have both public and private sector experience.

What sets NAZALI apart from others is that it offers a truly comprehensive service to its clients with experts from different disciplines working collaboratively  under one roof enabling the team to evaluate all dimensions of legal matters together with financial and technical matters.

The services that we provide to clients include the most appropriate solution with the support of technical departments specialized in their fields. In this context, NAZALI associates are supported by NAZALI technical team and work alongside the experts in the fields of finance, social security and customs matters. NAZALI has set out with the aim of providing the most efficient and comprehensive solution for its clients by adapting to the developing conditions and happily gained the trust of its clients by never compromising the quality of service.

As conditions continuously evolve, NAZALI always aims to further itself remaining true to its motto “Grow with knowledge” and has set out with the aim of providing the most efficient and comprehensive solution for its clients by adapting to the developing conditions and happily gained the trust of its clients by never compromising the quality of service.

NAZALI is based in Turkey locally presented with its offices in İstanbul, Ankara, İzmir, Bursa and Denizli  and globally presented with its offices in Amsterdam, London, Moscow, Casablanca and Kyiv.

Tax Ersin
Tax Begüm Solak
Tax Gözde
Customs and foreign trade Fatih
Social security and labour Çagdas Gü
Social security and labour Nazif
Commercial, corporate and M&A Nilay Gö
Commercial, corporate and M&A Ayşe Ülkü
Banking&Finance Nilay Gö
Intellectual Property Yeşim
Litigation&Dispute Resolution Emre
Litigation&Dispute Resolution Sedef Kılıç
Competition and Antitrust Metin Pektaş
Data Protection and Privacy Ayşe Ülkü
Number of lawyers : 60
International Fiscal Association
International VAT Association
AIJA - International Association of Young Lawyers
International Association of Restructuring
Swedish Chamber of Commerce
British Chamber of Commerce in Turkey
International Tax Review
International Bureau of Fiscal Documentation (IBFD)
American Chamber of Commerce (AMCHAM)
Other offices : Ankara
Other offices : Bursa
Other offices : Denizli
Other offices : Izmir

Since our establishment in 2014 we are committed to increase diversity at our offices in Turkey (İstanbul, Ankara, İzmir, Denizli), Netherlands/ Amsterdam, United Kingdom/ London, Ukraine/Kyiv, Russia/Moscow and Morocco/Casablanca which became a part of our Firm’s culture. In this aspect NAZALI always welcomes people with different age, race, ethnicity, religious affiliation, social background, gender, sexual orientation, disability, or national origin. Thus, none of these have any role on our decision-making mechanism during the course of recruitment and hiring process.

The main reason why we care much about diversity is that it strengthens the team and creates a synergy among them by the means of increase in communication and interaction between each other. As another outcome of this, we achieve to establish inspiring and supportive workplaces which also encourages personal and professional development of our people.

We believe in ourselves especially about gender diversity; More than 50% of our professionals and the administrative/partnership team are women, which proves our commitment. We also sustain projects on increasing active participation of women in business life and enhancing solidarity among women. Currently, we are supporting a project targeting “Women studying Law, Economy, Business Management”.

Last but not the least, we give chance to young legal trainees and law students by means of our internship programs. During their internship they can gain experience in different fields of law and discover their interests while we get inspired and are motivated from their eagerness and energy.

We need hardly tell that, as Nazali Attorney Partnership, we will keep supporting the diversity of our team and taking our teammates as we find them.

CLIENT: Burcu Yüksel (Head of Legal)
COMPANY/FIRM: Araba Sepeti Otomotiv Bilişim Danışmanlık Hizmetleri Sanayi ve Ticaret A.Ş.
TESTIMONIAL: Nazalı Law Firm has the great combination of expertise in Commercial, Social Security and Labor, IP and Tax laws, which makes it easy to cover all bases. We truly appreciate their business-oriented advice. More significantly, they are always available on a moment’s notice.

CLIENT: Yalçın İnan (Financial Manager)
TESTIMONIAL: As Atradius, we have been working closely with Nazali for many years and Nazali is one of the most competent, professional and noteworthy Law Companies in Turkey. They perform their job with due diligence and respect within a well-educated and structured organization. We have experienced and satisfied with all outputs of our collaboration.

CLIENT: Fulya Acar (HR Director)
TESTIMONIAL Nazalı danışmanlık firması; kurum memnuniyetini her zaman ön planda tutarak, mevzuatlar ve kanuni yükümlülüklere ilişkin etkin çözüm önerileri sunan önemli bir partnerimizdir. Aldığımız hukuki danışmanlık hizmetlerinde uzman kadrosuyla kurumun bir parçası gibi hareket ederek hizmet kalitesini, ekip yetkinliğini başarıyla sergilemektedir.

CLIENT: Tuba Çetin (Head of Legal)
TESTIMONIAL: Nazalı has assisted legal services during Collective Bargaining Agreement negotiation. We are very impressed with their professional approach to the negotiations in a way focusing on the details and creating legal solutions for every scenario that we may face with during the negotiations. They have a deep legal and technical expertise regarding Labour law, HR matters and union issues. The review and redrafting of the CBI Agreement have been handled very quickly and smoothly.  The explanatory legal opinion (drafted in English) covering all minor details for each step was quite handy for a multinational company where different stakeholders from different jurisdictions are involved.

CLIENT: Serhat Karakulac (Legal Director)
TESTIMONIAL: We appreciate NAZALI in terms of their knowledge and valuable assistance especially on complex matters. NAZALI offers the most efficient and comprehensive solution to its clients by evaluating all dimensions of legally complex matters. Working with the law/consulting firms necessitate that we, as legal department, supervise the processes in order to ensure the effectivity and safety of the proposed legal actions and solutions. We can easily say that NAZALI is very strong in trade union concept and their knowledge and experience including trade union negotiations are one of the reasons for our choice of NAZALI. The main characteristics of the team are the vast experience in trade union negotiations, quick responses to our requests and effective & less risky solutions in legal issues. We always appreciate NAZALI’s solution-oriented approach and pleased by their legal service.

CLIENT: Gül Tarhan (Tax&Accounting Chief Officer)
TESTIMONIAL:  Nazalı firm is one of our rare consultants whose knowledge and experience is trusted. We worked on a project to harmonize the “Personal Data Protection Law” with our company and we still continue to receive  consultancy on this issue. During this project, I was impressed by their knowledge and experience in the field of international law, which they demonstrated in the “Law of Protection of Personal Data” consultancy. Since we are an international company, the Nazalı team easily harmonised with the GDPR system while adapting the local legislation requirements. At the same time, it is an important issue for our company to be able to continue with a good degree of English service in the field of law. When we have any questions about the subject, we get always a quick response and we can solve the problems.

CLIENT: Oboama Addy (General Counsel & Chief Compliance Officer)
TESTIMONIAL: This is, without a doubt, a law firm of professional caliber. As part of Fujifilm’s regional restructuring in EMEA, the sale of our Turkish entity was completed successfully thanks to the unremitting dedication and hard work contributed by the Corporate/M&A team at NAZALI Tax and Legal. They worked hard and fast on a short timetable, closing the deal quickly and efficiently during the whole process from the very beginning. They have provided excellent advice, communication, and follow-through. Therefore, we highly endorse NAZALI Tax & Legal.

CLIENT: Murat Demirtaş (Managing Director Finance – Board Member)
COMPANY/FIRM: HARIBO Şekerleme – Turkey
TESTIMONIAL: As the leadership team in HARIBO Turkey we have always a sense of comfort when NAZALİ Tax & Legal is handling a case for us. They are not only extremely knowledgeable but also have the right level of experience and network and are extremely responsive to any questions. NAZALİ is maintaining a first-class team of lawyers and experts. We trust to hand over our toughest cases to NAZALİ and would never hesitate to recommend their services to colleagues.

CLIENT: Arden Agopyan (Co-founder and Managing Partner), Ali Beklen (Co-founder and Managing Partner
TESTIMONIAL: We have been working with Nazali for more than two years for our corporate matters including M&A and corporate development. The Nazali team has strength at all levels of seniority, is highly competent, committed to their cases, and available when we need them. They have a very good knowledge of the corporate and tax law and their attention to detail is superb. Partner Ülkü Solak is an exceptional counsel with a practical and creative approach, who has and continues to go over and beyond expectations. We highly recommend them.

CLIENT: Nuran Güney (In-house Lawyer)
TESTIMONIAL: We were very satisfied with the consultancy services of Nazali Law Firm in competition law and data protection law. Both data protection and competition law teams consisted of experienced members that were capable of covering all our Company’s needs. Our partners Ülkü Solak and Metin Pektaş were highly experienced and reachable at all times. We are thinking of working with Nazalı Law Firm in future legal matters. Thank you.

CLIENT: Vural Gözgeç
TESTIMONIAL: We developed a great partnership with Nazali at competition law. Their dedication to our customer agreements is evident in all aspects. We appreciate their attention to detail and creative approach to renewing our agreements. Their careful work has helped us to easily solve the problems that we may encounter in the future. Our business partnership with Nazali is not only to legal services. We also get tax audit services from them.

We would like to thank the Nazalı Tax&Legal for their successful work on competition law and tax auditing processes.

CLIENT: Kübra Dağ (Legal Manager)
COMPANY/FIRM: LeasePlan Turkey
TESTIMONIAL: We – as LeasePlan Turkey- worked with Nazali on the areas of data privacy, corporate (on project basis) and intellectual property laws. We are still working on the data privacy and intellectual property laws. All the members are accomplished, kind and extraordinary experienced professions. Nazali gives broad perspective on all the areas and has excellent knowledge of his professions. Nazali has a customer-oriented approach and is extraordinary experienced in personal data protection law. Nazali has also a strong communication skills with clients and related persons. LeasePlan Turkey appreciates to work with Nazalı.

CLIENT: Gülnur Anlaş (LOGO Group CFO)
TESTIMONIAL: We have been working with NAZALI in the areas of corporate law, data protection, M&A, tax, competition, and litigation.  While it has been only several months since the commencement of our relationship, each team has portrayed extensive expertise in their respective areas during this time.  All members are attentive, knowledgeable, professional and overall, a pleasure to deal with.  These attributes have been instrumental for our Company to approach them with new topics and projects.

CLIENT: Doğan Özyardımcı (Legal Counsel)
TESTIMONIAL: The tax team led by Mr. Ersin Nazalı ensures harmonization between law and tax practice and brings together tax lawyers and tax professionals in the field of tax and stands out from other traditional law firms in this field due to the quality of their service and services that provided solution-oriented and promptly.

CLIENT: Servet Isen (Head of Finance)
TESTIMONIAL: We are very much pleased with the Nazali team. We believe that we get the best service in terms of both rapid feedback and competence in the related areas.

CLIENT: Sertaç Keleş (Director of Strategy and Corporate Development).
TESTIMONIAL: Very strong, dedicated team led by a very experienced competition expert, Metin Pektaş. Nazalı Tax&Legal provided us with the most up-to-date knowledge on latest cases, jurisdictions and regulations, to have us satisfy full compliance with the Competition Authority’s rules and regulations and eliminate all kinds of legal risks in the long run. Together, we managed to get the approval of a ground-breaking M&A deal under a very tight schedule. Partner involvement, responsiveness, flexibility, holistic approach and confidentiality are the differentiating factors of Metin Pektaş and his colleagues.

CLIENT: Azize Pinar Atak (Employee Relations Manager)
TESTIMONIAL: As PepsiCo Turkey, we have been working with Nazalı since 2017 on labour legislation, SSI and union consultancy. Nazalı always keep our priorities as theirs and guide us whenever we need on timely manner with their well experienced and educated consultants. They determine company needs based on our strategies and bring a holistic solution plan that fully compliant with the legal regulations.

CLIENT: Hale Büyükbozkurt (Head of Legal & Compliance)
TESTIMONIAL: In-house counsels like myself, need support in various areas as well as seek for a trusted second opinion while conducting daily business. Such services require a trusted relationship tailored with a high-quality and prompt advice. I have started to work with Nazalı Law Firm 2 years ago and since then they have become a very important partner to me by providing their services professionally, delicately and with utmost care. The fact that Nazalı offers expert opinions with their own specialized departments equipped with high capability and experience in respective fields is very attractive and such professional excellence combined with their warm personality and personal touch assured me that I had made the absolute right choice.

CLIENT: Ash Ahn (Tax Manager)
TESTIMONIAL: We appreciate Nazali especially for their precise and quick response to our problems. Besides that, our firm can have complex problems which leads to various legal areas and Nazali is capable of finding the best suitable solution for them by virtue of interdepartmental communication.

CLIENT: Levent Aydoğan (Legal Counsel)
COMPANY/FIRM: SAKARYA ELEKTRİK DAĞITIM A.Ş. (Electricity Distribution Company)
TESTIMONIAL: With Nazali Tax &Legal, we carried out a Compliance Project on the Competition Law. They provided us a deep and detailed study and have us fully informed regarding the requirements in connection with the Competition Law. Even if it was not on our agenda, they also offered a training and a guide with respect to the subject, to raise the knowledge and the awareness of our employees. We are highly satisfied with the services of Nazali and impressed with the expertise of its Competition team that we intend to arrange another private training session for our senior level management.

CLIENT: Ayşenur Şenoğlu (Personal Data Protection Specialist)
TESTIMONIAL: In this niche area with limited resources and few examples, it is a great experience to work with this law firm where the resources are always used at the maximum level and professional service is provided.

TESTIMONIAL: Nazali ekibiyle calışmaya başladığımızdan ilk gunden beri “müsteri odaklilik” ve “pragmatik bakış açısı” sayesinde hep olumlu tecrübeler yasadık. Danışman-Müşteri ilişkisini stratejik ortaklık seviyesine taşıdığımıza inanıyorum.Tüm ekibe teşekkürlerimi sunarım.

CLIENT: Hakan Kaya (CFO)
TESTIMONIAL: We hereby would like to share that our law partner firm Nazalı, together with his qualified team, is strengthening our operations and also conducive to have sustainable business scheme. We are very much appreciated for their kind services.

CLIENT: Yunus Elmas (Board Member)
TESTIMONIAL: Hizmet almış olduğumuz; Vergi hukuku, Sosyal güvenlik hukuku, İş hukuku ve Rekabet hukuku konularında çok kaliteli, hızlı, maillere zamanında dönen, telefonlarımıza sürekli çıkan,  yeri geldiğinde hafta sonu da hizmet veren,  Anadolu’nun çeşitli yerlerindeki işlerimiz ile ilgili de hizmet alabildiğimiz, herşeyi  sorabileceğimiz,  işe taarruz eden  hukuk bürosudur.

  • Tax