Turkey: Tax

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Article
20-Year Tax Exemption In Turkey
Turkey has introduced Law 7582, establishing an unprecedented 20-year income tax exemption for foreign-sourced income earned by individuals who relocate and become tax residents. This legislative milestone fundamentally reshapes the country's taxation framework for international investors, creating a long-term exemption mechanism that positions Turkey as a competitive global destination for high-net-worth individuals and digital nomads seeking favorable tax treatment combined with residence and investment o
Turkey Tax
PL
Pi Legal Consultancy
Article
Comprehensive Amendments To Tax And Investment Legislation Now In Effect
The Law also enhances employee equity incentives available to technology startups. The income tax exemption applicable to shares granted to employees free of charge or at a discount is increased to twice the employee’s annual gross salary, while the holding period required to benefit from the full exemption is effectively reduced from twelve years to six years
Turkey Tax
HB
Herguner Bilgen Ucer Attorney Partnership
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Related Country Guides

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Corporate Tax
TD
Tax Disputes

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
Comprehensive Amendments To Tax And Investment Legislation Now In Effect
The Law also enhances employee equity incentives available to technology startups. The income tax exemption applicable to shares granted to employees free of charge or at a discount is increased to twice the employee’s annual gross salary, while the holding period required to benefit from the full exemption is effectively reduced from twelve years to six years
Turkey Tax
HB
Herguner Bilgen Ucer Attorney Partnership
See more

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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Latest Videos

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