Introduction Turkey has long been one of the most strategically positioned jurisdictions for international commerce, foreign direct investment, logistics, manufacturing, construction, technology, energy, infrastructure, real estate and regional trade. Located between Europe, Asia, the Middle East, North Africa and the Caucasus, Turkey functions as a commercial bridge for foreign investors who wish to access multiple […]
Introduction Turkish international commercial law is not governed by a single isolated code. Instead, it is a sophisticated legal framework formed by the interaction of the Turkish Commercial Code, the Turkish Code of Obligations, Turkish private international law, international arbitration legislation, customs regulations, foreign investment rules, banking and payment regulations, tax law, competition law and […]
Introduction Holding companies play a central role in corporate structuring, investment planning, group management and profit repatriation in Turkey. A Turkish holding company may own domestic subsidiaries, foreign subsidiaries, operating companies, real estate companies, technology companies, investment vehicles, joint venture companies or regional group entities. It may receive dividends, sell participations, provide management services, extend […]
Introduction Intellectual property rights are among the most valuable assets in modern business. Patents, trademarks, software, copyrights, designs, utility models, know-how, trade secrets, algorithms, source code, databases, technical processes and brand systems can generate revenue through licensing, sale, transfer, franchising, SaaS subscriptions, royalty payments, technology service agreements and intra-group IP arrangements. In Turkey, the taxation […]
Introduction Franchise agreements are widely used in Turkey in sectors such as retail, food and beverage, hospitality, education, fitness, cosmetics, automotive services, real estate brokerage, healthcare services, e-commerce, logistics and branded service businesses. A franchise model allows a franchisor to expand its brand through independent operators, while franchisees benefit from the franchisor’s trademark, know-how, operational […]
Introduction Taxation of construction projects in Turkey is one of the most complex areas of Turkish tax law. Construction projects may involve contractors, subcontractors, real estate developers, landowners, foreign engineering companies, public authorities, joint ventures, consortiums, architects, technical consultants, construction material suppliers, investors and final buyers. Each party may face different tax obligations depending on […]
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 […]