Administrative, Public, Tax and Employment Law: Articles

The legal routes against a license cancellation, from the annulment action and stay of execution, through enforcement of the decision, to revival of the license and reopening.

Objection and annulment action against refusal of an occupancy permit, filing deadlines, stay of execution, partial occupancy permits and the developer's debts.

A detailed guide that considers together the set-up model of an Esenlik investment, the license file, physician and staff arrangements, data management and inspection outcomes.

Administrative application, filing deadlines, service fault, expert reports and compensation in a doctor-error claim at a public hospital, explained through real Constitutional Court and Council of State decisions.

Under the taxation of agricultural income, there is no single filing model for all farmers.

The domestic minimum corporate tax is not an additional 10% charged on top of the regular corporate tax.

A person who sells a home in Türkiye within five years of buying it does not necessarily have to pay tax.

The exit fee for travel abroad in 2026 is 1,250 TL.

The foreign-source income exemption introduced in 2026 does not exempt all income of everyone who moves to Türkiye for twenty years.

The tax-compliance reduction lowers by 5% the income or corporate tax calculated in the annual return of a taxpayer who meets the required conditions.

When a document concerning a tax debt or penalty arrives, the first step is not to pay at once or to use the same objection petition for every document.

The scope of settlement of tax penalties, the application, the 2026 threshold, reduction options and preserving the right to sue.

Article 376 of the Law No. 213 on Tax Procedure (Vergi Usul Kanunu, VUK) reduces certain tax penalties where a statutory application is made and payment is made.

Having the right to a tax advantage is not the same as using that right correctly.

Having no money in a business bank account does not mean that it has no taxable income.

Describing a payment as a royalty fee is not enough to qualify for the income tax exemption.

The documentation threshold that applies to a commercial transaction cannot be applied as is to the payment of rent.

A contract carrying the sponsorship label does not make every payment a sponsorship deduction.

For individuals earning income online, Article 20/B (repeated) of Income Tax Law No. 193 (GVK) introduces a special system based on bank withholding for certain activities.

Annual income tax on freelance professional income is calculated by deducting legally deductible expenses from income collected for professional work.