Tax & Wealth Structuring

Turkish tax exposure for a foreign investor is decided by two things that are often settled before anyone asks a tax question: whether you are a resident or non-resident taxpayer, and whether income is earned through a Turkish entity, a branch, or directly. Restructuring after the fact is expensive; the same result planned in advance is usually routine.

Türkiye has an extensive double taxation treaty network, and the treaties do real work — they determine which state may tax a given item of income, and they set reduced withholding rates on dividends, interest and royalties. But treaty benefits are not automatic. They depend on residence certification and on the arrangement having genuine substance, and revenue authorities examine both.

The other levers are structural. Free zones and the international ship registry carry statutory advantages for qualifying activity. Wealth transfer between generations is governed by Turkish inheritance and gift tax rules, which apply to Turkish-situated assets regardless of where the owner lives — a point that repeatedly catches non-resident owners of Turkish property.

The guides below cover corporate taxation, treaty relief, incentive regimes and wealth transfer. For entity choice see corporate and commercial law; for succession planning see asset protection and estate planning.