The Income Tax Law defines taxpayers as real persons who are taxed on the income they earn in Turkey and abroad. Article 8 of the Tax Procedure Law is regulated as “A taxpayer is a natural or legal person who owes tax debts according to the tax Laws.” As discerned from these two definitions, it...
Tax Procedural Law regulates ways of implementation and use of rights, responsibilities and tasks arising from tax relations as well as accrual and assessment principles. This law comprises the procedures and main rules of all tax laws. The law covers general taxes, duties and fees imposed at a nationwide level as well as taxes, duties...
Turkish personal data protection legislation foresees certain obligations for the real and legal persons engaged in data processing activities in Turkey. It should be noted at the outset that this legislation is also applicable to foreign companies operating in Turkey, as well as their branches. One of the most important obligations of the companies in...
The Turkish social security system predominantly resembles the Bismarck system which has more regulatory measures in the labor market than a liberal system. The primary legislation about the Social Security system is the Social Security and General Health Insurance Law and the main official regulatory and supervisory authority for social insurance is the Social Security...
Per Article 27 of the International Private and Civil Procedure Law numbered 5728 and the provisions of the Turkish Labor Code numbered 4857, Turkish Labor Law is generally applicable to employment contracts when the work is performed within the borders of Turkey. Even if there is a choice of law in the contract, the employee...
First and foremost, there is no specific regulation for foreigners under Turkish Law concerning rental agreements. In Turkey, the law regarding the rental of commercial properties is generally based on legal regulations such as the Turkish Obligations Code – Provisions of Leasing of the Residential Premises and Business Premises with Roof (Turkish Code of Obligations...
