Under the Double Taxation Treaties ("DTT") General Communiqué (Serial No. 3) (published in the Official Gazette dated July 15, 2015 and No.29417); it is stated that in cases where the incomes earned by individuals and legal entities resident in Germany through their professional services in Turkey are taxed through withholding and the following explanations should be considered in relation to the refund principle of such taxes in accordance with the DTT signed between Turkey and Germany:
Individuals and legal entities resident in Germany shall apply for the refund of the tax withheld until the end of the fourth year following the calendar year in which the tax has been withheld.
The application shall be made to the tax office which the Turkey resident taxpayer (i.e.; who is liable to declare and pay withholding tax) is affiliated to. The following documents shall be submitted to the tax office for the refund application:
- The form of which the relevant sections to be filled in,
- The original copy of the certificate of residence to be obtained from the authorized institutions of Germany or the Turkish translation of it which will be approved by the Turkish Consulates in Germany,
- A sample of the agreement in relation to professional services activity, if any.
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.