Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 30 JULY 2025

7555 Sayılı Kanun İle Yapılan Vergisel Düzenlemeler

NAZALI Attorney Partnership
NAZALI Attorney Partnership
Contributor
NAZALI Attorney Partnership

NAZALI Attorney Partnership

NAZALI offers a broad range of legal services in the fields of Corporate and Commercial Law,...

View firm profile
Explore more from NAZALI Attorney Partnership

24.07.2025 tarihli ve 32965 sayılı Resmî Gazete'de yayımlanarak yürürlüğe giren Türk Parasının Kıymetini Koruma Hakkında Kanun ile Bazı Kanunlarda ve 635 Sayılı Kanun Hükmünde Kararnamede Değişiklik...

TurkeyTax
Nazali Attorneys
Nazali Attorneys
Author LinkedIn connections

24.07.2025 tarihli ve 32965 sayılı Resmî Gazete'de yayımlanarak yürürlüğe giren Türk Parasının Kıymetini Koruma Hakkında Kanun ile Bazı Kanunlarda ve 635 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun ile yapılan vergisel düzenlemeler aşağıda özetlenmiştir.

1. 5520 sayılı Kanun'un 32/A maddesinde yapılan değişikliklerle;

  • İndirimli kurumlar vergisi uygulamasının, indirim hakkının kullanılabileceği ilk hesap dönemi dahil en fazla on hesap dönemi uygulanacağı,
  • Kazanç bulunmasına rağmen yararlanılmayan yatırıma katkı tutarlarının müteakip dönemlerde dikkate alınmayacağı kararlaştırılmıştır.

Ayrıca söz konusu düzenlemeler kapsamında Cumhurbaşkanı'na;

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

16 Soruda Yeni Döviz Dönüşüm Desteği Uygulaması

26 Ocak 2023’ten beri uygulanan döviz dönüşüm desteğinde, 1 Ekim 2026 tarihinde yürürlüğe giren yeni Tebliğ değişiklikleri ve Uygulama Talimatıyla önemli değişiklikler yapıldı. Döviz almama taahhüdünün yerini döviz pozisyonu şartı aldı; satılabilecek dövize ve alınabilecek desteğe sınırlar getirildi. Belge ve kontrol süreçleri de yeniden düzenlendi.
TurkeyTax
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
Article

Türkiye’s New Foreign-Income Exemption: A Regime For Relocating Individuals

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.
TurkeyTax
Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnership
Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnership
Article

Yurt Dışından Elde Edilen Kazanç Ve İratlarda Gelir Vergisi İstisnası

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.
TurkeyTax
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

European Commission –Investigation Opened Into Possible Gun-Jumping In XXXLutz's Acquisition Of Porta

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.
GermanyAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

Yurt Dışından Elde Edilen Kazanç Ve İratlarda Gelir Vergisi İstisnası

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.
TurkeyTax
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

Turkish Competition Authority – Uber’s Acquisition Of Certain Getir Business Lines Cleared Subject To Commitments

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.
TurkeyAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

European Comission - Commission Opens Investigation Into Sanofi Over Alleged Disparagement Of Rival Flu Vaccine

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.
AfghanistanAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

Sermaye Piyasası Kurulu’nun İlke Kararı İle Fiili Dolaşımdaki Pay Kavramını Ve Hesaplama Esasları Yeniden Düzenlenmiştir.

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.
TurkeyFinance and Banking
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

The Capital Markets Board Lowers The Disclosure Threshold For Changes In Shareholding And Voting Rights To 3%

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.
TurkeyCorporate/Commercial Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership