61 results found

The exemption rate applied to capital gains arising from sales of participation shares, which is regulated in Article 5/1-(e) of Corporate Income Tax Law No. 5520 ("Corporate Income Tax Law")...

With the Regulation Amending the Regulation on Real Estate Trade, which was published in the Official Gazette dated 29 April 2026 and numbered 33238...

The capital gain taxation has always been an issue of concern for those who wish to transfer their shares in a company with the benefit of tax exemptions.

Turkey's Council of Ministers has now ratified the Convention on Mutual Administrative Assistance in Tax Matters ("Convention"), subject to several exclusions.

Although the acquisition and inheritance of real estate by foreigners has been subject to legislative amendments multiple times in Turkish Law; until 1868, earlier before the Republic, foreign real persons were not given ...

The Regulation About Installment Sales entered into force by being published in the Official Gazette on 14th January 2015.

The globalization of supply chains has forced multinational corporations to continuously scrutinize their operational domiciles for structural optimization. When a global enterprise seeks to establish a high-yield regional headquarters or international service center, the choice of jurisdiction depends heavily on the alignment of local corporate benefits with cross-border operational frameworks. This analytical breakdown explores the sophisticated corporate structuring and tax planning strategies necessary

With an amendment to its Civil Code in 2013, Hungary introduced the concept of the Trust—originally rooted in the Anglo-American legal system, into its domestic legal framework, marking a significant development in the field of asset planning.

A 2026 guide to Turkish inheritance law for foreign heirs, covering applicable law, proof of heirship, inherited real estate, tax filing and key deadlines.

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.

There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or discontinued or where their employment is terminated.

SOPs permit employees to share in the company's success without requiring a startup business to spend precious cash.

There is a risk of employees claiming that they are entitled to compensation for loss of rights under the Plan where the Plan is amended or discontinued or where their employment is terminated.

"Bilindiği üzere, 30/12/2025 tarihli ve 33123 sayılı Resmî Gazete'de yayımlanan 49 Sıra No.lu Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu Genel...

29 Nisan 2026 tarihli ve 33238 sayılı Resmi Gazete’de yayımlanan Taşınmaz Ticareti Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik ile taşınmaz satışlarında güvenli ödeme sisteminin kullanımı, 1 Temmuz 2026 itibariyle zorunlu hale getirildi.

This article explores the principles and provisions related to the taxation of capital gains as stated in Article 13 of the OECD Model Tax Convention.

Investing in property in Turkey can be highly rewarding, but true success depends on how well your asset is managed and how effectively you comply with Turkish property laws.

Residents are not generally required to file income tax returns if they have only been income taxed through a withholding mechanism at source.