757 results found

The Law No. 7491 titled "Law on Amendments to Certain Laws and Decree Laws" was published in the Official Gazette No. 32413 dated December 28, 2023.

The Draft Law on Amendments to Certain Laws (the “Draft Law”), submitted to the Grand National Assembly of Türkiye on 5 May 2026, includes noteworthy provisions affecting the technology startup ecosystem, venture capital investments, and the Istanbul Finance Center (“IFC”).

The legal procedure regarding capital decrease transactions of joint stock companies is regulated, in detail, between Articles 473 and 475 of Turkish Commercial Code No. 6102 ("TCC").

Turkey has introduced a new asset repatriation regime valid until July 31, 2027, offering taxpayers a structured pathway to declare foreign-held or undeclared domestic assets.

As businesses grow and expand, it is always an exciting opportunity for business owners to diversify their markets and move into an entirely new area unreached before.

The Law also enhances employee equity incentives available to technology startups. The income tax exemption applicable to shares granted to employees free of charge or at a discount is increased to twice the employee’s annual gross salary, while the holding period required to benefit from the full exemption is effectively reduced from twelve years to six years

Net corporation profit is defined in the article 6 of the Corporate Tax Law. Article 376 of the Turkish Commercial Code No. 6102, includes provisions regarding capital loss and debt.

As per the Article 331 of Law No. 213 on Tax Procedural Law, any person who violates a provision of the tax laws will be subject to tax penalties.

Corporations are among the corporate income tax taxpayers, and both the funds established in Turkey and the funds established in other jurisdictions.

You may find the legislative changes concerning the Turkish startup ecosystem in the second quarter of 2024 below.

The Law numbered 7555 Amending the Law on the Protection of the Value of Turkish Currency, Other Laws, and Decree Law No. 635 ("Amendment Law")...

Since January 1ST, 2007, European Union invests in EU candidate countries such as Albania, Bosnia and Herzegovina, the former Yugoslav Republic of Macedonia, Kosovo, Montenegro, Serbia as well as in Turkey...

Hazine ve Maliye Bakanlığınca yayımlanan 25/04/2023 tarihli ve VUK-154/ 2023-5 sayılı 2023/Mart Ayı Muhtasar ve Prim Hizmet Beyannamelerinin Verilme Süresinin Uzatılmasına dair...

The Constitutional Court of the Republic of Türkiye ("Constitutional Court"), through Decision No. E. 2023/169, K. 2024/82, dated 14 March 2024 ("Constitutional Court Decision" or the "Decision").

Kurumlar Vergisi Kanunu'nun 14/4. maddesinde, "Kurumların 31/3/2022 tarihli bilançolarında yer alan yabancı paralarını 31/12/2023 tarihine kadar Türk lirası mevduat ve katılma hesaplarına...

A new Omnibus Law has been published with the Official Gazette numbered 31810 and dated 15.04.2022.

The significant public financing need caused by the earthquakes centered in Kahramanmaraş and Hatay on 6 February 2023 continues to lead to various tax-related regulations.