Comprehensive Financial Advisory Services for Non-Resident Turkish Citizens

Financial Advisory and Compliance Processes for International Investors

The professional services we offer to ensure that foreign investors’ commercial activities in the Republic of Turkey are conducted in compliance with applicable laws and regulations are as follows:

• Selecting a Business Structure and Incorporation Procedures: Determining the type of company (Joint-Stock Company, Limited Liability Company, Branch, or Liaison Office) that is appropriate for the business’s field of activity and capital structure, and carrying out the legal incorporation procedures with the Commercial Registry in accordance with the relevant legislation.
• Agreements for the Avoidance of Double Taxation (ADT): Review of tax treaties between the investor’s country of residence and Turkey, and assessment of legal rights to prevent double taxation within the framework of applicable legislation.
• Investment Incentives and Legal Exemptions: Identifying VAT exemptions, corporate income tax deductions, and Social Security Institution (SGK) incentives in accordance with the relevant legislation, and monitoring the corporate application processes.
• Work Permits for Foreign Workers: Ensuring that the official procedures related to work and residence permits for foreign employees to be hired by the company are carried out in accordance with the regulations of the Ministry of Labor and Social Security.

Planning for Turkish Citizens with Limited Tax Liability (Residing Abroad)

Our citizens whose legal domicile and business headquarters are not located in Turkey and who spend most of the year abroad are taxed under the "Limited Taxpayer" status in accordance with our tax laws. Our legal services for taxpayers under this status include the following:

• Taxation of Income Derived from Turkey: Determination of the income and earnings (rental income, business profits, income from movable capital) earned by taxpayers subject to limited tax liability solely in Turkey; analysis of final tax elements through withholding tax; and preparation of statutory tax returns.
• Real Estate Capital Income (Rental Income) Declaration: Calculation of income derived from real estate located within the borders of Turkey in accordance with the Tax Procedure Law and the Income Tax Law, and timely filing of tax returns.
• Inheritance and Estate Tax Procedures: Calculating the tax obligations arising from inheritance and succession processes in Turkey for our citizens residing abroad, and handling the filing procedures with the relevant government agencies.

The Importance of Professional Representation in Administrative Proceedings in Turkey

Commercial transactions, real estate purchases and sales, company incorporations, and tax filings within the borders of the Republic of Turkey; are subject to clear legal regulations and digital infrastructure such as e-Government, the Digital Tax Office (GİB), and the Central Registry System (MERSİS).

Relying on intermediaries who lack official authority in the conduct of administrative and financial processes can lead to the loss of rights, wasted time, and actions that violate regulations. All official procedures are conducted transparently in accordance with laws and regulations, not based on personal initiative.

To ensure that all transactions are completed in full compliance with the law and within legal boundaries, it is essential to obtain professional services through Certified Public Accountants (CPAs) who are well-versed in the relevant legislation and legally authorized under Law No. 3568. Our goal is to ensure that your commercial activities and financial obligations in Turkey are managed accurately and comprehensively under the responsibility of a fully authorized professional.