Introduction Customs duties and import taxes in Turkey are critical issues for international traders, manufacturers, distributors, e-commerce companies, logistics operators, foreign suppliers and Turkish importers. Turkey is a major production and trade hub between Europe, Asia and the Middle East, but importing goods into Turkey requires careful legal and tax planning. A product may be […]
Introduction Tax due diligence in Turkey is one of the most important stages of an acquisition process. A foreign investor may focus on commercial potential, market share, customer portfolio, technology, licenses, contracts and management strength, but hidden tax liabilities can materially reduce the value of the target company after closing. In a Turkish share deal, […]
Introduction Mergers and acquisitions in Turkey require careful tax planning. A transaction may be commercially attractive, but if the tax consequences are not structured correctly, the buyer or seller may face unexpected corporate tax, VAT, stamp duty, title deed fees, withholding tax, payroll tax, social security liabilities, transfer pricing adjustments, tax audit exposure and post-closing […]
Introduction The taxation of cryptocurrency and digital assets in Turkey is one of the most dynamic and debated areas of Turkish tax law. Turkey has a large and active crypto market, high retail participation, expanding platform regulation and increasing government attention to digital asset transactions. However, the tax rules are still developing. Unlike some jurisdictions […]
Introduction Technology Development Zones in Turkey, commonly known as Technoparks or TDZs, are one of the most important tax incentive mechanisms for software companies, R&D businesses, technology startups, gaming studios, SaaS companies, artificial intelligence ventures, defense technology firms, biotechnology companies, engineering businesses and foreign investors carrying out technology-intensive activities in Turkey. The legal framework is […]
Introduction Free zones in Turkey are among the most attractive structures for export-oriented manufacturers, international traders, logistics operators, technology-focused producers and foreign investors seeking a flexible customs and tax environment. These zones are geographically located within Turkey, but they are treated differently from the ordinary domestic market for customs, foreign trade, VAT and certain tax […]
Introduction E-commerce tax compliance in Turkey has become one of the most important legal and financial issues for online sellers, marketplace operators, digital platforms, foreign e-commerce companies, SaaS providers, social media sellers, dropshipping businesses, payment intermediaries and logistics-based online retailers. Turkey has a highly digitalized tax administration system, and online transactions are increasingly monitored through […]
Introduction The taxation of digital services in Turkey has become one of the most important issues for online platforms, SaaS companies, digital marketplaces, streaming services, mobile applications, cloud service providers, social media platforms, online advertising businesses and foreign technology companies selling into the Turkish market. Digital business models often operate without a traditional physical office, […]
Introduction Controlled Foreign Company rules in Turkey are an important anti-avoidance mechanism for Turkish resident investors that own or control companies established abroad. In modern international tax planning, Turkish companies and individuals may invest in foreign subsidiaries, holding companies, trading companies, intellectual property companies, finance companies, investment vehicles or offshore entities. These structures can be […]
Introduction Thin capitalization rules in Turkey are one of the most important anti-avoidance mechanisms affecting shareholder loans, intercompany financing and related-party borrowing structures. Foreign investors and Turkish companies often use debt financing to fund operations, support working capital, finance acquisitions, provide cash to subsidiaries, cover losses or avoid immediate capital increases. Shareholder loans can be […]