News and Publications

Turkey has introduced a range of changes to its tax regime, applying to the Income Tax Law and Tax Procedure Law. Changes apply to a wide range of topics, including severance payments, the minimum wage, valuing foreign currencies brought […]

Turkey has revised rules for executing mortgage deeds, meaning that credit institutions and agricultural credit cooperatives can now conclude mortgage contracts without being required to execute the mortgage deed in person before the title deed registry. Furthermore, parties are […]

If a taxpayer will fall into serious financial difficulty by paying a tax debt, a mechanism exists in Turkey to defer payment for up to five years, under certain conditions (Article 48/A of the Law on the Collection of […]

Turkey has announced details of procedures for land consolidation activities, as well the roles of various bodies involved in the process. The regime outlines processes for both voluntary and compulsory consolidations, as well as requirements for registering these on […]

Turkey has updated several provisions relating to establishing flat ownership and easements, as well as land use conversion. Under the changes, land registrations will now be based on electronic architectural projects and residency usage permits. Further, contractors can establish […]

The entrepreneur committee or general assembly of Organized Industrial Zones (“Zone”) in Turkey can now allocate parcels of land free of charge, in return for minimum employment commitments from the recipient. Details have been announced for application procedures, determining […]

Turkey’s Revenue Administration recently published rules for the “Interactive Tax Office” (“Online System”), which allows taxpayers to now conduct a range of tasks and transactions via an online platform, rather than at a physical tax office. Electronic transactions via […]

The Turkish Constitutional Court recently considered a claim that property rights had been violated by insufficient compensation being paid for the decreased value of an applicant’s property. The court underlined that a fair balance must be established between the […]

For vehicles registered after 31 December 2017, Turkey will now also consider the vehicle’s value when calculating its annual motor vehicle tax amount. The vehicle’s value will be considered alongside its age and engine volume. For vehicles registered before […]

Turkey has introduced a range of changes to Tax Procedural Law number 213 (“Law”). The amendments relate to requirements for taxpayer addresses, procedures for delivering and rejecting correspondences, as well as conditions when notification by public announcement can occur. […]