Turkey: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Devlet Tahvili, Hazine Bonosu Ve Kira Sertifikalarindan Elde Edilen Gelir Ve Kazançlara Uygulanan %0 Oranli Stopajin Süresi Uzatildi
Bu defa, 20/06/2026 tarihli ve 33286 sayılı Resmi Gazete’de yayımlanan 111444 sayılı Cumhurbaşkanı Kararı ile, söz konusu maddedeki 30/06/2026 tarihi 31/12/2026 olarak değiştirilmiştir. Bu değişiklik 01/07/2026 tarihinden itibaren iktisap edilen Devlet tahvili ve Hazine bonolarından elde edilen gelir ve kazançlar ile 4749 sayılı Kamu Finansmanı ve Borç Yönetiminin Düzenlenmesi Hakkında Kanun uyarınca kurulan varlık kiralama şirketleri tarafından ihraç edilen kira sertifikalarına uygulanmak üzere Kararın yayımı tarihinde yürürlüğe girmiştir.
Turkey Tax
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BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
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Tax Disputes
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Corporate Tax

Tax Treaties

Article
Strategic Tax Incentives And Executive Insights From A Corporate Lawyer
The globalization of supply chains has forced multinational corporations to continuously scrutinize their operational domiciles for structural optimization. When a global enterprise seeks to establish a high-yield regional headquarters or international service center, the choice of jurisdiction depends heavily on the alignment of local corporate benefits with cross-border operational frameworks. This analytical breakdown explores the sophisticated corporate structuring and tax planning strategies necessary
Turkey Tax
Aslan Duran Hukuk
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Inheritance Tax

Article
Cross-Border Inheritance And Property Transfers Under Turkish Real Estate Law
The acquisition of high-value immovable assets by international investors creates a multi-generational legacy that requires strategic long-term planning. When a foreign property owner passes away, the management and legal distribution of their domestic real estate portfolio shift into a highly technical regulatory framework. Resolving these cross-border estate transmissions demands a meticulous synthesis of local civil codes, international succession principles, and property registration protocols.
Turkey Family
Aslan Duran Hukuk
Article
Türkiye'de Yerleşmiş Sayılan Kişilerin Yurt Dışı Kazançlarının 20 Yıl Gelir Vergisinden İstisna Edilmesi
Turkey introduces a 20-year income tax exemption for high-net-worth individuals relocating to the country, mirroring tax incentive models used in the UK, Spain, and Greece. The new regulation aims to attract foreign capital and skilled professionals by exempting foreign-sourced income from taxation, while also reducing inheritance tax rates to 1% for qualifying individuals during the exemption period.
Turkey Tax
N
Nazali
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Income Tax

Article
Devlet Tahvili, Hazine Bonosu Ve Kira Sertifikalarindan Elde Edilen Gelir Ve Kazançlara Uygulanan %0 Oranli Stopajin Süresi Uzatildi
Bu defa, 20/06/2026 tarihli ve 33286 sayılı Resmi Gazete’de yayımlanan 111444 sayılı Cumhurbaşkanı Kararı ile, söz konusu maddedeki 30/06/2026 tarihi 31/12/2026 olarak değiştirilmiştir. Bu değişiklik 01/07/2026 tarihinden itibaren iktisap edilen Devlet tahvili ve Hazine bonolarından elde edilen gelir ve kazançlar ile 4749 sayılı Kamu Finansmanı ve Borç Yönetiminin Düzenlenmesi Hakkında Kanun uyarınca kurulan varlık kiralama şirketleri tarafından ihraç edilen kira sertifikalarına uygulanmak üzere Kararın yayımı tarihinde yürürlüğe girmiştir.
Turkey Tax
B
BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
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Transfer Pricing

Article
Free In Principle, Strict In Practice: An Overview Of Intra-Group Loans In Türkiye
One of the most commonly used instruments for meeting financing needs among group companies is intra-group loans. Particularly in holding structures and multinational corporate groups, such borrowings provide operational flexibility and cost efficiency. However, in Türkiye, intra-group loans are not subject to a single set of rules; rather, they fall within the intersection of contract law, corporate law, banking law, tax law, and the capital movements regime.
Turkey Commercial
GT
Gen Temizer
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