Executive Summary Turkey has published a draft General Communiqué providing implementation guidance for a new foreign-source income exemption introduced under Article 20/D of the Turkish Income Tax Law. The new regime may allow certain individuals who become Turkish tax residents to benefit from a 20-year exemption from Turkish income tax…

Turkey VAT for digital services is an important compliance topic for SaaS companies, AI software providers, online platforms, subscription businesses, and other digital service providers entering the Turkish market. Understanding when Turkish VAT applies can help foreign businesses avoid unexpected registration and reporting obligations. Understanding the distinction between B2B and…

Intra-group service charges Turkey have become a major focus area in transfer pricing audits as tax authorities increase scrutiny over management fees and cross-border related-party transactions. In recent years, Turkish tax auditors have intensified their focus on management fees and cross-border service charges paid to related parties abroad. In many…

When entering the Turkish market, foreign investors often find themselves caught between the need for operational speed and the necessity of navigating local bureaucracy. Choosing the right path is not just a legal formality; it is a strategic decision. The EOR vs. Liaison Office Turkey debate represents a choice between…

Choosing between a Liaison Office vs Branch Office Turkey is the most critical decision for any international company entering the local market. While both structures allow a foreign parent company to maintain 100% control, their operational scopes and tax implications are worlds apart. As a specialized CPA firm, we help…

Opening a branch office in Turkey is a strategic move for international companies seeking to capitalize on the country’s unique position as a bridge between Europe and Asia. This legal structure offers distinct operational and tax-related advantages for foreign entities looking to expand their presence in the region without forming…

In the Turkish fiscal landscape of 2026, the Service Export Tax Turkey benefit has reached its peak with a 100% deduction rate. However, as many global entities have realized, claiming this exemption is the easy part; defending it during a digital tax audit is where the real challenge lies. At…

Successfully investing in Turkey requires more than just capital; it demands a deep understanding of the local regulatory landscape. Turkey remains a high-potential bridge between Europe and Asia, offering a dynamic workforce and a strategic geographical advantage. However, for a global CFO or CEO, the transition from IFRS-based global thinking…