ARTICLE · 28 JULY 2021

Communiqué On Obligations Related To The Beneficial Ownership Notification Is Published

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Tax Procedural Law General Communiqué Serial No. 529 ("Communiqué"), involving the provisions on notification obligation related to beneficial ownership, has come into effect by being published in the Official Gazette dated 13 July 2021.

TurkeyTax

Dr. Erdal Ekinci

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Tax Procedural Law General Communiqué Serial No. 529 ("Communiqué"), involving the provisions on notification obligation related to beneficial ownership, has come into effect by being published in the Official Gazette dated 13 July 2021.

What does the Communiqué mean?

The Communiqué aims to fight tax fraud effectively by determining the persons (beneficial owners) who ultimately benefit from the income or wealth subject to taxation.

According to the Communiqué, the following must notify the tax authorities of the information on the beneficial owners based on the procedures and principals stipulated in the Communique, on the condition that these are active or subject to an ongoing liquidation process as of 1 August 2021:

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