Turkey: Inheritance Tax

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Article
Türkiye’s New Foreign-Income Exemption: A Regime For Relocating Individuals
Türkiye has introduced a new tax incentive for individuals relocating to the country. With the Law No. 7582 enacted on 4 June 2026, a new Article repeated 20/D has been inserted into the Income Tax Code, creating a long-term exemption from Turkish income tax on foreign-sourced income. The implementing rules were published in Income Tax General Communique No.333. This article sets out the key features of the regime and highlights the practical considerations.
Turkey Tax
BS
Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership
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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