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With the Act No. 7349, the exemption from the income tax and the stamp duty to be applied to the national minimum wage, which has been applied since 1st of January 2022, will remain in effect together with the minimum wage determined for the period of July to December 2022. In the related regulation, the...

According to the Turkish legislation, in all projects that are considered to be done, the calculation of possible damages to the environment, the determination of the measures to be taken or the minimization of them to the minimum level are all called environmental impact assessment. The report containing these assessments is also called the Environmental...

Turkey has an extensive social support system. More than fifty items of regular social assistances are being provided to more than 4 million households each year by the Ministry of Family and Social Policies in Turkey. With the implementation arrangement made by the mentioned ministry, it is planned to provide 15 billion Turkish Liras of...

The trade unions of workers are being arranged with the Act No. 6356 on Trade Unions and Collective Labour Agreements in Turkey. According to the Act No. 6356 each year the Ministry of Labour and Social Security publishes the number of unionised workers and number of employees of each worker and employer unions. This annoucement...

Settlement is a specific mechanism that is being desinged in the Turkish Tax Law which is aiming to find a resolution between the Tax Revenue Authority and the taxpayer regarding tax disputes. This specific system aims to solve the disputes without any legal actions. With the communiqué published in the Turkish Official Gazette dated 23...

The Turquality Support Program, which entered into force on November 23, 2004, is one of the important supports given to businesses in Turkey. Thanks to the Turquality Program, the Turkish state supports businesses to expand abroad and create brands on a global scale. The Turquality Program is a program implemented to ensure that companies become...

The Turkish Employment Agency (AKA İŞKUR in Turkish) has many services for employees and employers. One of the service of the agency is employment support services for the Turkish employers. For this purpose, the agency assigns a Job and Vocational Counselor to each employer in Turkey. Every Job and Vocational Counselor has an employer portfolio....

  “5-Point Discount on Employer’s Share on Disability, Old Age and Death Social Insurance Premiums” is one of the social insurance premium incentives applied by the Social Security Institution. 5-points of the employer’s share in invalidity, old-age and survivors’ insurance, which is calculated over the premium earnings of the insured and payable by the private...

How long should the foreigner be to apply for a residence permit? The foreigner must have a passport or a passport substitute travel document for at least sixty days longer than the visa or residence permit requested period. How much money do the foreigner need in the bank to get a residence permit? For short-term...

The Freedom to be a Member of a Trade Union According to the Constitution of the Republic of Turkey and the Labour Code No. 4857, employees and employers have the right to become members of trade unions and higher organizations and to establish unions without prior permission. Likewise, no one can be compelled to join...