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ARTICLE · 15 SEPTEMBER 2009

Will Turkey Be An Alternative For International Holding Structures?

Hergüner Bilgen Üçer Attorney Partnership
Hergüner Bilgen Üçer Attorney Partnership
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Hergüner Bilgen Üçer Attorney Partnership

Hergüner Bilgen Üçer Attorney Partnership

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Corporate Tax Law No. 5520 introduced provisions to the Turkish tax legislation designed to encourage the establishment of international holding structures in Turkey.

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Corporate Tax Law No. 5520 introduced provisions to the Turkish tax legislation designed to encourage the establishment of international holding structures in Turkey. This "international holding structure" refers to companies whose main activity is participating in foreign companies. The law is meant to attract foreign companies to invest in Turkey, and to incentivize local investors.

Pursuant to the regulations specified in Clauses (b) and (c) of Article 5 and Clause 4 of Article 30 of the Corporation Tax Code, if investments abroad are carried out through resident joint stock companies incorporated in Turkey (holding companies, investment companies), they enjoy a participation income exemption under certain conditions. An advantage is introduced on dividend withholding tax as well.

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