Guide
Istanbul Financial Centre — Guide
The Istanbul Financial Centre ecosystem: core participant status, Qualified Service Centre (QSC) regime under Law No. 4875 Add. Art. 1, liaison offices, substance, tax advantages, Pillar Two interaction. A practical guide for HNWIs and companies establishing regional headquarters.
Articles in this guide (4)
- Sell Without Bringing Goods Into Turkey: 95% of the Income Is Tax-Deducted (100% in the IFC)
Law 7582 rewrote CITC Art. 10/1-(i): 95% of the income from selling foreign-bought goods abroad without bringing them into Turkey — 100% for IFC participants — is deducted from the corporate-tax base. Communiqué No. 26 examples, the late-transfer trap, the game/e-pin code scope, and the Pillar Two interaction.
- Turkey's QSC/IFC Deduction Meets Pillar Two: QDMTT and SBIE Analysis (2026)
A 95%/100% QSC deduction may reduce the Turkish jurisdictional GloBE rate. The QDMTT outcome requires blending, covered taxes, elections, safe harbours and SBIE.
- Istanbul Financial Centre 2026 Reforms: Five Concrete Advantages, Three Risks and the 2047 Horizon
Law No. 7582 extends IFC incentives to 2047 and introduces the Qualified Service Center regime: a conditional 95%/100% profit deduction, three/five-times payroll caps and Pillar Two exposure.
- Istanbul's 20 Years: Is a Tax Holiday Enough?
A reading of Turkey's Century Investment Package for foreign investors considering Turkey. Not praise — a map.