2026 GİB Rulings: Key Administrative Opinions on VAT and Income Tax
At a Glance: The Rulings and the Administration’s View Ruling topic (date) Legal basis The administration’s view (summary) Deduction period for VAT Return No. 2 (27.03.2026) VAT Law Art. 29/1; VAT Communique (III/C-1.1) Withholding paid on time is deducted in its own period; if paid late, in the payment period Solar plant electricity offsetting (17.04.2026) […]
Transfer Pricing in Turkey: A Corporate Tax Guide (2026)
Key Facts at a Glance: 2026 Transfer pricing documentation in Turkey consists of four documents. The scope of each obligation depends on the type of taxpayer and the transaction. Document Who prepares / scope Threshold (2026) Preparation / submission deadline How it is filed Transfer Pricing Form Corporate taxpayers transacting with related parties Transaction-amount threshold […]
Legal and Tax Liability of Company Directors in International Financing Structures
Financing transactions between international group companies, particularly where companies resident in Turkey provide funds to their parent companies abroad, should be treated not only as a commercial transaction but also as a transaction that may give rise to legal liability, tax obligations and, under certain circumstances, criminal consequences. The duties and responsibilities of company directors […]
Digital Transformation in Tax Auditing: Proactive Analysis and Risk Management with KURGAN
The tax auditing approach in Turkey has undergone a significant transformation process with the widespread adoption of digitalisation and data analytics technologies. Developed by the Ministry of Treasury and Finance, KURGAN (Institutional Supervised Analysis System) offers an artificial intelligence and big data-based analysis model, differing from the traditional tax audit approach, thereby making audit processes […]
German Tax Residency and Residence Status: Assessment under Articles 4 and 16 of the Turkey–Germany Double Taxation Agreement
For individuals who are resident in Turkey but have a residence in Germany and spend certain periods of time in Germany during the year, tax residency and the associated risk of full tax liability are among the most critical compliance issues. Particularly when serving as a general manager/member of the management body in a company […]
Corporate Tax CPA Certification Requirement Guide
As of the 2025 fiscal year, certain exemptions and deductions declared in the corporate income tax return are subject to mandatory certification by a Sworn-in Certified Public Accountant (CPA). This regulation constitutes a significant compliance and risk management issue, particularly for companies benefiting from high-value tax incentives. Below is a systematic overview of the main […]
Inventory Stock Counts in Turkey and Their Tax Implications
Inventory stock counts are a mandatory and critical component of tax compliance in Turkey. While often perceived as a purely operational or accounting task, stock counts directly affect corporate tax bases, VAT deductions, and audit exposure. For companies operating in Turkey—especially foreign-owned entities—differences between physical inventory (actual stock) and accounting records can result in unexpected […]
Partial Income Tax Exemptions for Investment Funds and Partnerships in Turkey
Under Turkish tax legislation, certain investment funds and investment partnerships benefit from partial corporate income tax exemptions, meaning that only specific types of income, rather than all profits, are exempt from taxation.The purpose of this regulation is to diversify capital markets and increase investor participation by providing targeted tax incentives. Conditions for the Exemption Application […]
Renewable Energy and Public–Private Partnership (PPP) Project Tax Exemptions in Turkey
In Turkey, companies investing in renewable energy projects and Public–Private Partnership (PPP) projects may benefit from partial corporate income tax exemptions on profits earned during specific periods.These incentives are designed to encourage private-sector participation in large-scale public investments and to support strategic projects in key sectors. Conditions for the Exemption Application and Explanation These tax […]
Overseas Construction, Repair, Assembly, and Technical Service Tax Exemption in Turkey
Turkey provides a corporate income tax exemption for profits derived from construction, repair, assembly, and technical service projects carried out abroad by Turkish resident companies.This regulation aims to enhance the international competitiveness of Turkish contractors and engineering firms in global markets. Conditions for the Exemption Application and Explanation The exemption applies only to services physically […]
