Turkish Commercial Code No. 6102
Introduction to the Turkish Commercial Code (TCC No. 6102) What Is the Turkish Commercial Code No. 6102? Adopted on 13 January 2011 and officially published on 14 February 2011, the Turkish Commercial Code (Law No. 6102) entered into force on 1 July 2012, replacing the former Law No. 6762. For businesses searching for the commercial […]
A New Era for Valuation Reports in Turkish Citizenship Applications
The Approval of the Republic of Turkey Ministry of Environment, Urbanization and Climate Change, dated 18.09.2026 and numbered 36189470-125.01.01/21900458, has introduced a significant change regarding the valuation reports used in citizenship applications based on real estate acquisition carried out under the Regulation on the Implementation of the Turkish Citizenship Law. With the aforementioned regulation, it […]
U.S.–Turkey Tax Treaty: 2026 Comprehensive Guide
Introduction / Executive Summary The U.S.–Turkey Income Tax Treaty is a bilateral agreement designed to allocate taxing rights, prevent double taxation, and limit withholding tax (WHT) rates on cross-border transactions. A critical misconception among expatriates and international investors is that this treaty acts as a blanket exemption from U.S. taxes for those residing in Turkey. […]
Cancellation of Turkish Citizenship by Investment 2026: Legal Processes and Solutions
CANCELLATION AND REVOCATION OF TURKISH CITIZENSHIP BY INVESTMENT 2026: LEGAL PROCESS AND LITIGATION ROUTES Processes related to the acquisition of Turkish citizenship through real estate investment have recently become the subject of comprehensive administrative and judicial investigations, particularly regarding real estate valuation reports and allegations of collusive sales. In the statement made by the Republic […]
Corporate Governance in Turkey: 2026 Guide
For foreign investors and multinational corporations operating in Turkey, navigating the statutory corporate governance landscape is a critical compliance requirement. Turkish corporate law establishes specific obligations concerning the distribution of authority, oversight mechanisms, and the allocation of liability among shareholders, board members, and executive management. Understanding these statutory frameworks is essential to ensure lawful operations, […]
Personal Income Tax in Turkey for Foreigners (2026)
Turkey has rapidly become a premier destination for expatriates, digital nomads, and international investors, thanks to its strategic location, dynamic economy, and attractive lifestyle. However, successfully relocating your life, family, or business to a new country requires a clear and thorough understanding of its financial and legal frameworks. Navigating the personal income tax system in […]
Turkey VAT Number (VKN): The 2026 Corporate Guide
As Turkey continues to position itself as a central hub for international trade, manufacturing, and digital commerce, navigating its tax regulations is critical for global businesses. Whether you are importing goods, establishing a subsidiary, or paying a Turkish supplier, understanding how the local taxation and invoicing system works is a mandatory step for corporate compliance. […]
Turkey Double Tax Treaties: 2026 Guide for Foreign Investors
In today’s globalized economy, paying taxes on the same income in two different jurisdictions remains one of the most significant challenges for multinational corporations and foreign investors. To mitigate this financial barrier, countries establish Double Taxation Agreements (DTAs). Turkey has an extensive network of bilateral tax treaties, with agreements in force with over 85 countries. […]
Urban Transformation in Turkey: Construction Agreements for Foreign Owners
1. The Systematic Structure and Representation Strategies of Urban Transformation Law Urban transformation processes in Turkey are established upon a highly complex legal foundation situated at the intersection of real estate law, the law of obligations, and administrative law, executed within the framework of the Law on Transformation of Areas Under Disaster Risk No. 6306 […]
Who Holds the Custody of a Child Born Out of Wedlock
The custody of a child born out of wedlock is one of the most widely misunderstood topics in practice. In particular, circumstances such as the child being registered under the father’s population registry, the parties cohabiting, or the presence of a religious marriage lead to confusion among citizens regarding who holds custody. Under Turkish law, […]