Formation Of Liaison Offices In Turkey

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.

This article examines the Turkish tax identification process for foreign nationals and distinguishes an identification number from tax residence, liability and immigration status. It considers existing identifiers, application documents, official channels, representation, data consistency and the practical use of the number in banking and property transactions.

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.

This article examines corporate taxation in Turkey from the perspective of foreign-owned subsidiaries, joint ventures and branches. It distinguishes tax residence, taxable profit, corporate income tax, domestic minimum tax, multinational top-up tax, VAT and withholding on cross-border payments

Şirketler geçmiş yıl kârlarını sermayeye ekleyerek değerlendirebilmektedir. Geçmiş yıl kârlarının sermayeye eklenmesi vergisel açıdan da avantaj sağlayabilmektedir.

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.

This article examines the legal and tax framework for foreign businesses operating in Turkish free zones. It considers operating licences, corporate structure, customs treatment, manufacturing and service incentives, payroll relief, VAT, related-party dealings, premises, staffing and acquisition due diligence.

Yapılacak düzenleme ile, vergiye gönüllü uyumun artırılması amacıyla gerçek ve tüzel kişilerce sahip olunan para, döviz, altın, hisse senedi, tahvil ve diğer menkul kıymetlerin Türkiye'ye getirilmek suretiyle milli ekonomiye kazandırılması teşvik ediliyor.

In the current landscape of global commerce, from multinational enterprises to start-ups, investors are prioritizing jurisdictions that offer a compliant, stable, and fiscally advantageous environment for establishing their European Union (EU) operations.

Bilindiği üzere, Vergi Usul Kanunu’nun (“VUK”) 107/A maddesi kapsamında elektronik tebligat uygulaması, 2015 yılında yayımlanan 456 Sıra No.lu Vergi Usul Kanunu Genel Tebliği ile belirlenen usul ve esaslar çerçevesinde uzun süredir uygulanmaktadır.

Türkiye introduces significant amendments to the criteria applied to work permit procedures for foreigners. The present article will give an updated observation on the new change. While analyzing the current situation, the present work will underline the applicability of previous rule together with comparisons of with new obligations.

Türkiye introduces significant amendments to the criteria applied to work permit procedures for foreigners. The present article will provide an updated observation on the new changes. While analyzing the current situation, the present work will underline the applicability of the existing rules together with the newly introduced exceptions and their practical implications.

The publication of Law No. 7578 in the Official Gazette on May 1, 2026, marks the official dawn of a highly structured Turkey digital game regulation ecosystem.

In any high-stakes investment, Merger & Acquisition (M&A), or private equity deal in Turkey and real estate engagements, the financial statements of the target company are the primary focus. While accountants and financial analysts review these numbers for performance and profitability, an experienced corporate lawyer reads them differently.

A decision on 2024 Anti Dumping Investigation against South Korea has been taken by the Turkish Ministry of Trade. This paper will present a brief outline...

Turkey Amends Title Deed, Condominium, Zoning and Building Inspection Laws. The Law No. 7579 Amending the Law on Title Deed No. 2644 and other Laws was published in the Official Gazette No. 33261 dated 22 May 2026.

Revised Minimum Equity Thresholds for Payment and E-Money Institutions has been officially declared for the effective date of June 2026. The banking sector should carefully follow up all developments.

Turkey has updated its compulsory earthquake insurance (DASK) requirements for property transactions, fundamentally changing how insurance policies are handled during ownership transfers. Under the new rules effective September 5, 2026, buyers must obtain separate DASK policies in their own names rather than inheriting the seller's existing coverage.

One of the most significant amendments is the introduction into the Turkish Code of Civil Procedure No. 6100 of a new rule providing that the interval between hearings may not, as a general rule, exceed three months. A longer interval may only be set where required by the nature of the proceedings, such as prolonged expert examinations or procedural steps carried out through another court, and the judge must provide justification.

The Law No. 7589 introduces significant changes to the civil litigation framework in Türkiye, particularly in relation to monetary claims, statutory interest, compensation claims and the conduct of civil proceedings. Key changes to civil litigation inTurkey under the Law No. 7589 was adopted and announced in the Official Gazette adopted on 16 July 2026 and published in the Official Gazette dated 31 July 2026 and numbered 33326.