NEWS & ALERTS

What Does the Special Purpose Sworn-in CPA Report and Notification Requirement Mean for Taxpayers?

The Law No. 7587 on Amendments to Certain Laws, dated 24 June 2026, was published in the Official Gazette dated 1 July 2026 (No. 33297) and entered into force on the same date.

The Communiqué Amending the General Corporate Income Tax Communiqué (Serial No. 1) (Serial No. 26), published in the Official Gazette dated 4 July 2026 and numbered 33300, provides significant guidance on the implementation of the amendments introduced to the Corporate Income Tax Code through Law No. 7577 and Law No. 7582.

The thin capitalization rules have long remained one of the most debated areas of Turkish corporate income tax legislation. In recent years, however, the discussion has expanded beyond corporate income tax and the VAT treatment of interest arising from thin capitalization has become a significant area of controversy.

Although the reduction of the annual deferral interest rate has attracted considerable attention, the new Communiqué represents a broader shift in the way tax liabilities may be managed.

With Türkiye implementing the Pillar Two framework, in-scope groups are required to adapt not only to a new international tax regime, but also to entirely new reporting, governance and data management requirements.

Recent tax rulings issued by the Turkish Revenue Administration demonstrate that not every income connected with social media automatically qualifies for the exemption.

The General Collection Communiqué (Series B No. 20) (the “Communiqué”), published in the Official Gazette No. 33282 dated 16 June 2026, sets forth the procedures and principles regarding the deferral and installment payment of certain public receivables collected by tax offices under Article 48 of the Law on the Procedure for Collection of Public Receivables No. 6183 (“Law No. 6183”).

This tax alert summarizes the key clarifications introduced by the Corporate Income Tax General Communiqué (Serial No. 25), published in the Official Gazette dated 24 May 2026, regarding the application of the profit distribution requirement for investment funds and investment companies, the offsetting of profits and losses under Corporate Income Tax (“CIT”) exemptions, the application of the notional interest deduction on cash capital increases, and the calculation of investment contribution amounts under the domestic minimum CIT regime.

This tax alert summarizes the amendments introduced by the Presidential Decree No. 11344 published in the Official Gazette dated 19 May 2026 regarding the withholding tax (“WHT”) applicable to payments made within the scope of nuclear power plant (“NPP”) construction and maintenance works.

Experts of BeOne Türkiye have prepared an alert summarizing the key provisions of the proposed tax amendments bill introducing significant changes to Turkish tax legislation. The package includes comprehensive measures relating to tax collection, income tax, corporate income tax and investment incentives.

This tax alert summarizes recent public statements made by the President of Türkiye regarding a new incentive program aimed at attracting foreign direct investment.

BeOne is pleased to share the 2026 Tax Calendar of Türkiye, which provides comprehensive information on filing deadlines and payment dates for all major tax obligations applicable in Türkiye throughout 2026.

BeOne experts would like to share with you the tax bulletin attached to this post, summarizing the key amendments introduced by Law No. 7566, which brings significant changes to Turkish tax legislation.

2025 Yılı Kapanışında Dikkat Edilmesi Gereken Vergisel Konular

B1 Group, BeOne Türkiye ve MaPex Consulting Yatırımlar ve Küresel Ticaret Üzerine Ortak Webinar

An overview of the details regarding the application of the Domestic Minimum Corporate Income Tax that affects corporate taxpayers in Türkiye, applicable to earnings obtained in 2025 and beyond.

An overview of the details regarding the conditions required for the deduction of the rental payments for those who opt to use actual cost basis instead of the lump sum basis.

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