Turkey: The Refund Principles For The Taxes Imposed On Incomes Derived Through The Activities Of Independent Personal Services Obtained From Turkey Within The Scope Of Turkey-Germany DTT Have Been Announced
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.
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