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Tax Advisory & Risk Analysis

Tax advisory services in Turkey that connect corporate tax, VAT, incentives and cross-border transactions to their authority, assumptions and implementation steps.

Scope

Tax advice is more than comparing headline rates. The operating model, contracts, invoices, cash flow and accounting records must support the same transaction. We structure the work as a current-position risk map, implementable alternatives, primary-law authorities and an action calendar with named owners. Legal opinions, statutory audit and YMM certification requirements are separated where relevant.

  • Corporate-tax base, deductions and exemptions, including domestic minimum corporate tax effects
  • Transaction and evidence review for VAT, withholding, service exports and refund entitlement
  • Separate tests for the 100% service-export profit deduction under CIT Law Article 10/1-ğ (periods beginning on or after 1 January 2026) and the VAT export-of-services exemption
  • Investment-certificate and reduced-corporate-tax compliance under Presidential Decision No. 9903
  • Double-tax-treaty, tax-residence certificate, withholding and foreign-tax-credit application
  • Arm’s-length analysis and scope testing for the annual transfer-pricing form, local file, master file and country-by-country reporting
  • Special consumption tax, stamp duty and withholding exposures arising from contracts and payment flows

Process

  1. 01

    Scope and data list

    Define the decision question and issue a minimum data request covering the relevant filings, agreements, invoices, cash flow and group information.

  2. 02

    Tax position

    Map each transaction to tax type, base, rate or deduction, evidence condition, filing period and interpretation risk using primary authorities.

  3. 03

    Scenarios and decision

    Compare the current structure with implementable alternatives across tax, cash, operations and evidence cost, stating every conditional outcome.

  4. 04

    Implementation and monitoring

    Translate the selected scenario into accounting, invoicing, contract, filing and ownership controls; recheck time-sensitive law before execution.

Deliverables

  • Tax-risk map ranked by severity and potential amount
  • Written tax-position memo showing authorities, assumptions and conditions
  • Scenario comparison combining tax and cash effects
  • Implementation checklist with evidence, filing, owner and deadline
  • Transfer-pricing or incentive-compliance matrix where in scope

Pricing model

A fixed project fee or ongoing advisory package is quoted after the periods, transactions and deliverables are scoped. No tax-saving or administrative-outcome guarantee is offered.

Typical timeline

Timing depends on data completeness, the number of periods, transactions and countries, and whether a private ruling, YMM or legal review is required. Any imminent filing or objection deadline is flagged at intake.

Frequently asked

What documents are needed to start a tax review?

Depending on the question, we request recent returns, trial balances, relevant contracts and invoices, payment flows, ownership data and prior correspondence with the authorities. Passwords, OTPs, financial-seal PINs and private keys are never requested.

Is Turkey’s corporate-tax benefit for exported services 100%?

Yes for qualifying periods: Presidential Decision No. 11257 set the general rate at 100% for tax periods beginning on or after 1 January 2026. That does not make every foreign sale tax-free. The service and foreign-benefit tests in CIT Law Article 10/1-ğ must be met, the full qualifying profit must reach Türkiye by the annual-return deadline, and domestic minimum corporate tax must be tested separately. The VAT export-of-services exemption has its own conditions.

Does an incentive or deduction automatically reduce domestic minimum corporate tax?

No. Separate rules determine which exemptions and deductions reduce the minimum-tax base, and an investment certificate’s date can matter. Ordinary corporate tax and minimum tax should be modelled together from the same data.

Is the tax outcome guaranteed?

No. The work states verified evidence, primary authorities, assumptions and alternative-interpretation risks. An authority or court outcome cannot be guaranteed; a private ruling, YMM or legal review is identified where appropriate.

Related guides and tools

Service-export deduction and minimum corporate tax A joint analysis of the 100% profit deduction, Türkiye transfer condition and minimum-tax effect. Crypto-asset taxation in Türkiye The distinction between the specific tax regime, general rules, CARF visibility and corporate records. Reduced corporate tax and investment certificates Implementation guide to Decision No. 9903, certificate timing and the investment-contribution amount.

Official sources

Last statutory source check: 8 September 2026

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