Special Considerations For Short-Term Assignments

KPMG is a global network of independent member firms offering audit, tax and advisory services. The firms work closely with clients, helping them to mitigate risks and grasp opportunities. KPMG member firms can be found in 143 countries and territories. Collectively they employ more than 270,000 people across a range of disciplines. KPMG Türkiye, founded in 1982, operates across 5 cities including Istanbul, Ankara, Izmir, Bursa and Adana, with more than 1,700 professionals. With over four decades of expertise, KPMG Türkiye provides Tax, Audit, Consulting and Deal Advisory services to over 6000 clients.

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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Turkey Tax

KPMG Turkey

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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

There is no special residency consideration for short-term assignments. General rules are applicable.

Payroll considerations

Are there special payroll considerations for short-term assignments?

There is no special payroll consideration for short-term assignments. General rules are applicable.

Taxable income

What income will be taxed during short-term assignments?

Depending on their residency status, their worldwide income or their income attributable to Turkey as well as, the Turkey-sourced income are taxable.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Turkey?

No specific considerations on this matter.

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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