Tax Law and Tax Disputes: Articles

Ready Declaration (Hazır Beyan) helps prepare the return in advance and file it electronically for certain individual incomes.

The young entrepreneur earnings exemption excludes a defined share of the commercial, agricultural or professional earnings of a qualifying individual from income tax for three taxation periods.

Transitional Article 67 of the Income Tax Law sets up a special system in which tax is withheld by the bank or brokerage firm on the investment income it covers.

Selling a home-produced product online does not by itself create a tax-free area of trade.

Whether income tax arises on the sale of immovable property cannot be determined only by looking at the sale price or at the five years recorded in the land registry.

Tax rights granted because of disability do not depend on a single disability percentage or a single application.

Saying “I earned income only once” alone does not provide a tax exemption.

The high-value residence tax is not calculated from the listing or sale price of a dwelling.

Not all expenses on a passenger car are subject to the same limit.

Having made a payment does not mean the full amount can be deducted from the tax base.

The income tax exemption for business income determined under the simplified regime does not mean that this status is unconditional or permanent.

Instalment payment of a tax debt does not mean the debt is erased automatically or that every application will be accepted.

An employer withholding income tax in the payroll does not mean the employee never has to file an annual return.

The asset peace (varlık barışı) introduced in 2026 is not a procedure under which all past tax risks are removed merely by filling in a bank form.

How is a tax lawsuit filed? Review assessment, e-notification, the 30-day filing period, payment orders, stay of execution, istinaf and temyiz appeals under 2026 legislation.

Company formation in a technopark, project acceptance, location options, tax and SGK incentives, and operating obligations.

Flag, VAT, special consumption tax, fees and import procedures for yachts in Türkiye. A guide to documents and obligations under current legislation, distinguishing private and commercial use.

When does tax arise in Türkiye on foreign-source income? Residence, types of income, double taxation treaties, credit and the 20-year exemption in 2026.

2026 taxes by company type, tax liability of limited liability company shareholders and manager liability, electronic filing and routes of objection.

The conditions for being a digital nomad in Türkiye, the Digital Nomad Identification Certificate, the 6-month short-term residence permit, the distinction from a work permit, tax residence and social security consequences.