Turkey: Tax Treaties

Turkey introduces a new income tax exemption for foreign-sourced income earned by individuals who recently established tax residency in the country. The exemption applies to qualifying individuals who had no Turkish tax residency in the three years prior to becoming Turkish residents, subject to specific application procedures and documentation requirements.

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

Gelir İdaresi 2025 Yılı Vergi Harcamaları Raporunu yayınladı. 2025 yılında toplam 3 trilyon 170,3 milyar TL tutarında vergi harcaması gerçekleşti. En büyük pay 1.483,7 milyar ile gelir vergisinde oldu. Vergi harcamalarının GSYH'ye oranı %5,1 olarak hesaplandı.

Sonucu ne olursa olsun, nihai şekle bir an önce karar verilerek, yapılacak yeni yatırımlarda özel sektörün önünü görebilmesine imkân tanınması gerekmektedir.

As businesses grow and expand, it is always an exciting opportunity for business owners to diversify their markets and move into an entirely new area unreached before.

"Mukimlik" kavramı kompleks firma yapılarının ve çalışma modellerinin ortaya çıkması ve sayılarının gün geçtikçe artmasıyla daha önemli ve tartışmalara daha açık hale gelmiştir.

On February 12, 2015, the Turkish Minister of Finance Mehmet Şimşek announced the government's intention to impose corporate income tax and VAT on non-resident Internet companies by introducing the concept of "electronic taxpayer" to the Tax Procedure Law

On 1 August 2012, a new Agreement between the Federal Republic of Germany and the Republic of Turkey for the Avoidance of Double Taxation and of Tax Evasion with respect to taxes on Income the "Treaty") came into force with retroactive effect as of 1 January 2011.

The analysis below addresses the issue of whether Articles 23/4 and 22/1/d of the Turkey/Italy and Turkey/Spain prevention of double taxation treaties offer a unique opportunity for cross-border financial structuring in relation to dividends, royalties and interest income.