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The regulation, which envisages changes in the Regulation regarding Implementation of the Turkish Citizenship Code, is being published in today’s issue of the Turkish Official Gazette. According to the regulation, foreigners determined by the Insurance and Private Pensions Regulation and Supervision Agency (SEDDK) to have deposited at least $500,000 or equivalent in foreign currency into...

What is Income Tax According to the Turkish Tax Legislation? Income tax is a type of tax levied on the income of real persons, that is, unincorporated persons who can acquire rights and exercise authority in law. Income is the net amount of earnings and revenues earned by a natural person in a calendar year....

In this article we will be giving information regarding working of employees at national holidays and public holidays. According to the Turkish Labour Code No. 4857, in order for the workers to be employed on national holidays and public holidays, their written consent must be obtained. This approval can be obtained at the beginning of...

On-the-job training programs are organized in order to enable the unemployed registered with İŞKUR to gain professional experience and increase their employability. Conditions for Benefiting from On-the-Job Training Programs Being unemployed registered with İŞKUR, Having completed the age of 15, Not being a first or second degree blood relative or spouse of the employer, not...

The sale of a service abroad in exchange for foreign currency, such as the export of goods, is called service export. Within the scope of Ministry of Commerce Supports, there are government supports for service exports as well as goods export services. It is observed that the exports of services in world trade show less...

The customs system in Turkey is managed by the General Directorate of Customs. The duty of the General Directorate of Customs is to remove and facilitate the barriers to legal trade, to prevent and deter illegal trade. For this reason, all kinds of goods, vehicles and individuals entering and leaving Turkey may be subject to...

The closure of workplaces in order to maintain physical distance and prevent the spread of the virus during the Kovid-19 epidemic made remote working into the center of working life in an unprecedented way. It is possible to say that after the epidemic, with the effect of technological opportunities, remote working models will be more...

  The Turkish Constitutional Court has given an important ruling regarding that has consequences for all employment contracts signed in Turkey. The court has invalidated the employment contract that a bank had the employee sign when hiring, stating that “I make overtime work when necessary, the salary of overtime work is included in the main...

The Small and Medium Enterprises Development Presidency (KOSGEB) is one of the public institutions that provides important state supports and incentives according to Turkish legislation. KOSGEB supports SMEs in Turkey for their investment and improvement needs. There are supported sectors determined by KOSGEB. It is not possible to get support outside of these sectors. Candidates...

In cases where the workplace ownership changes, this should be declared to the Turkish Social Insurance Authority. In Article 29 of the Social Insurance Transactions Regulation, titled “Other documents to be submitted with the workplace declaration” the following clause is existing: (1) In the registration of workplaces that employ insurance holders within the scope of...