📜 Definition
Who Is a Tax Lawyer in Turkey?
Tax lawyer is the term used for lawyers who advise taxpayers in disputes arising from the application of tax laws and represent them before the tax administration and the tax courts; in Turkey they are also known as tax attorneys. Frequent changes in tax legislation, the fact that the same provision can be read differently by the administration and the taxpayer, and the heavy tax loss penalties that can follow an audit make the work of a Turkish tax lawyer both preventive and defensive.
Tax law in Turkey is the branch of public law that governs the power of the state and other public bodies to levy taxes, how taxation procedures are carried out, the rights and duties of the taxpayer, and the ways of resolving disputes arising from this relationship. Under the Turkish Constitution, taxes can only be imposed, amended or abolished by law; every tax action of the administration must therefore have a legal basis.
In Turkey, the procedural rules of taxation are set out in the Tax Procedure Law No. 213, the collection of tax receivables in Law No. 6183 on the Procedure for the Collection of Public Receivables, and the procedure for tax cases in the Administrative Procedure Law No. 2577 (APL). Each tax, such as income tax, corporate tax, VAT, stamp duty and inheritance and gift tax, also has its own law. For companies, tax disputes are also closely linked with commercial law and international business relations.
🗂️ Duties
What Does a Tax Lawyer Do in Turkey?
Under Turkish law, a tax dispute usually starts with a tax audit and can run all the way to the collection stage. The core duties of a tax lawyer in Turkey are:
Representation in tax audits in Turkey
In a tax audit in Turkey carried out by a tax inspector, the submission of books and records, the review of audit minutes and the preparation of explanations against the audit report are handled.
Tax settlement meetings in Turkey
Under Turkish law, for tax loss penalties and irregularity penalties that can be settled, the settlement request is prepared, the meetings before the settlement commission are conducted, and the advantages of settlement are weighed against going to court.
Filing and pursuing tax cases in Turkey
Cases are filed before the Turkish courts, at the Tax Court, against tax and penalty notices, payment orders and attachments; the litigation is followed through, including stay of execution, appeal and cassation stages.
Collection and attachment in Turkey
Under Turkish law, legal remedies are assessed against payment orders, attachments, electronic attachments and precautionary attachments issued to collect public receivables; blocks placed on bank accounts are followed up.
Tax advisory and planning in Turkey
In Turkey, before decisions such as company structuring, mergers, transfers, profit distribution and real estate transactions are taken, their tax consequences are assessed and tax planning is carried out within the legal framework.
Defence in tax crimes in Turkey
Under Turkish law, in tax evasion allegations such as issuing or using fake or misleading invoices, the tax case and the criminal investigation are managed together.
⚖️ Types of cases
Which Cases Does a Tax Lawyer Handle in Turkey?
The cases a tax attorney in Turkey handles cover a wide range, from tax and penalty notices to collection procedures, and from the liability of company managers to international taxation. Disputes arising from taxes, duties and fees and the related surcharges and penalties are heard by the Tax Court.
1. Tax Assessment and Tax Penalty Cases in Turkey
Tax and penalty notices issued after a tax audit are the type of dispute tax litigation lawyers in Turkey meet most often. The main matters in this group are:
2. Collection, Attachment and Liability Cases in Turkey
A final tax debt is collected under Law No. 6183. At this stage the tax office can also pursue the legal representatives and partners for the company’s debt, so the actions taken must be reviewed quickly.
3. Individual and International Tax Disputes in Turkey
Turkish citizens and foreigners who work or earn income abroad, along with foreigners who invest in Turkey, have to consider the tax rules of both countries.
🏦Money from Abroad and MASAK Reviews›
🏢Opening a Foreign Company Branch in Turkey›
⏳ Deadlines and jurisdiction
Filing Deadlines and the Competent Court in Tax Cases in Turkey
Before the Turkish courts, filing deadlines in tax litigation are strict: once a deadline is missed, the route to court closes, however unlawful the action may be. When a notice or payment order is served, the first step is therefore to work out the deadline and the competent court.
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General filing deadline in Turkey
Under Art. 7 of the APL, the deadline for filing a case at a Tax Court in Turkey is 30 days, unless a special law sets a different period.
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Cases against payment orders in Turkey
In Turkey, a case against a payment order must be filed at the Tax Court within 15 days of service of the payment order.
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Precautionary attachment and assessment in Turkey
The deadline for filing a case against precautionary attachment and precautionary assessment is also 15 days under Turkish law.
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When the deadline starts under Turkish law
In the Turkish legal system, the period as a rule starts on the day after service of the notice or the action; for taxes whose accrual depends on collection it runs from collection, for taxes withheld at source from payment, and for taxes tied to registration from the registration date.
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The competent Tax Court in Turkey
Under Turkish law, in cases about assessment and accrual, the competent court is the Tax Court where the tax office that took the action is located; for a payment order, the location of the office that issued it applies.
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Appeal and cassation in Turkey
Tax Court decisions can be appealed before the Regional Administrative Court within 30 days of service and, in the cases listed in the law, taken to the Council of State on cassation. However, decisions in tax cases whose amount does not exceed the monetary limit set in the law are final and cannot be appealed.
📊 Tax advisory
What Is Tax Advisory in Turkey and What Does It Cover?
Tax advisory in Turkey is the service that guides companies and individuals in carrying out their financial transactions in line with tax legislation and aims to prevent tax risks before a dispute arises. The tax consulting provided by a Turkish tax lawyer complements the bookkeeping and filing service of a certified public accountant: it assesses the legal basis of transactions under tax law in Turkey and whether they can be defended in a possible audit.
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Tax compliance in Turkey
The company’s bookkeeping and filing processes are checked against tax legislation in Turkey; risky practices are identified before an audit.
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Tax planning in Turkey
The tax consequences in Turkey of decisions such as investments, mergers, transfers and profit distribution are calculated in advance; the use of statutory exemptions and deductions is assessed.
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Transaction taxes in Turkey
Under Turkish tax law, solutions are found for problems in calculating and applying taxes levied on transactions, such as VAT, special consumption tax, BSMV and KKDF, and stamp duty arising from contracts.
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Company formation and structuring in Turkey
In Turkey, the tax side of choosing the company type, restructuring and liquidation is planned.
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Investment incentives in Turkey
The conditions under Turkish law for benefiting from incentives and exemptions such as investment incentive certificates, R&D and free zone schemes are reviewed.
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Tax rulings and legal opinions in Turkey
For a given transaction or dispute, Turkish legislation and court decisions are reviewed and a written legal opinion is prepared; where needed, an advance tax ruling is requested.
🛡️ The lawyer’s role
Why Legal Support Matters in Tax Disputes in Turkey
In the Turkish legal system, petitions in tax disputes are often prepared by accountants or bookkeepers. Yet the Tax Court reviews the administration’s action for lawfulness; the outcome of the case depends less on the figures than on applying the procedural rules and legal principles correctly.
Without a lawyer
✖Risks Without Legal Support in Turkey
- Deadlines: In Turkey, missing the 15-day filing deadline for payment orders and precautionary attachments, or the 30-day deadline for notices, makes the debt final.
- Settlement: Choosing wrongly between settlement and litigation can close remedies that would otherwise be available later.
- Audit: Minutes signed and explanations given during the audit can be used as evidence against the taxpayer at the court stage.
- Liability: If proceedings brought against managers and partners for a company debt are not reviewed in time, their personal assets may be attached.
With a lawyer
✔What a Tax Lawyer in Turkey Secures
- Early action: Explanations and documents in a tax audit in Turkey are prepared from a legal perspective.
- The right route: Settlement, correction and complaint, and litigation are compared, and the most suitable route is chosen.
- Stay of execution: The requests needed to stop collection while the case is pending are made on time under Turkish law.
- Effective representation: The case, appeal and cassation stages are handled without missing deadlines and with the right evidence.
✅ Choosing a lawyer
How to Choose a Tax Attorney in Turkey
In Turkey, choosing a tax attorney directly affects both the outcome of the case and the risks you face during collection. What to look for when searching for a tax attorney in Turkey, whether in Istanbul or any other city:
01
Experience in tax litigation
Tax lawyers who regularly handle Tax Court, Regional Administrative Court and Council of State proceedings can spot procedural mistakes in advance.
02
Ability to read financial statements
Tax disputes in Turkey turn on figures; your lawyer needs to be able to assess the audit report and the accounting records.
03
Up-to-date knowledge of the law
Tax laws, communiqués and Council of State case law change often; your lawyer should keep up with these changes.
04
Working with your accountant
For an effective defence before the Turkish courts, it is important that the lawyer and the certified public accountant work together on the same file.
05
Fast communication
Filing deadlines are short under Turkish law, so work with a lawyer who can get back to you quickly once you receive a notice.
06
No advertising claims
Advertising is prohibited for lawyers in Turkey; claims such as “the best tax lawyer” breach professional rules.
07
Realistic assessment
No lawyer can guarantee the outcome of a case before the Turkish courts; choose one who shares the strengths and weaknesses of the file from the start.
08
Confidentiality
Your financial information and trade secrets are sensitive; under Turkish law, your lawyer must strictly observe the duty of confidentiality.
09
Written agreement and transparent fees
In Turkey, the scope of the service and the legal fee should be set out in a written engagement agreement before work begins.
💳 Fees
How Are Tax Lawyer Fees Determined in Turkey?
In the Turkish legal system, tax lawyer fees depend on the type of work, the amount of tax and penalties in dispute, the complexity of the file and the effort involved. The Minimum Attorney Fee Tariff, prepared by the Union of Turkish Bar Associations and published every year in the Official Gazette, sets the lower limit for legal fees; a lawyer cannot take on a case for less. The Istanbul Bar Association also publishes a recommended fee schedule every year.
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Advice and opinions
In Turkey, legal opinions, tax planning and transaction-based advice are usually priced according to the scope of the work.
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Ongoing tax advisory in Turkey
Regular support to companies in Turkey can be provided under monthly or annual retainer agreements whose scope is agreed in advance.
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Tax litigation in Turkey
In tax cases before the Turkish courts, the fee depends on the amount in dispute, the complexity of the file and the appeal stages; litigation costs are calculated separately.
An exact fee cannot be given without reviewing the scope of the file or the advisory request. It is advisable to have the fee and the scope of the service set out in a written engagement agreement.
🏢 C&B Law Firm
C&B Law Firm – Tax Lawyer in Turkey
From its office in Istanbul, Turkey; C&B Law Firm handles tax disputes in Turkey for companies, individual taxpayers and foreign investors in English and Turkish. Our team of tax lawyers in Istanbul supports clients in tax audits and settlement, in cases against tax and penalty notices, payment orders and attachments, and in the tax debt liability of company managers.
Our services are not limited to Istanbul: we also handle tax files in Turkey beyond Istanbul, including Ankara, Izmir, Bursa, Antalya and other cities. Every file is run under the supervision of our partners; as a Turkish tax lawyer team, we share the possible risks and options openly with the client from the start.
❓ Frequently asked questions
Frequently Asked Questions About Tax Lawyers in Turkey
Do you only work with taxpayers in Istanbul?
No. Although our office is in Istanbul, we provide tax law support to companies and individual taxpayers anywhere in Turkey. Lawyers can handle cases at tax courts nationwide, regardless of the bar association they belong to. Meetings can be held in person or online.
I have received a tax notice in Turkey. How long do I have?
As a rule, a case against tax and penalty notices can be filed at the Tax Court within 30 days of service. A settlement request affects this period. For payment orders, precautionary attachment and precautionary assessment, the deadline is 15 days. These deadlines are strict, so it is advisable to consult a tax lawyer on the day you receive the notice.
Does filing a tax case stop collection?
Under Turkish law, filing a tax dispute case at the Tax Court stops the collection of the part of the assessed tax and penalties that is disputed in the case (Art. 27/4 of the APL); the undisputed part can still be collected. Cases against actions taken on returns filed under protest and against collection actions such as payment orders and attachments do not stop collection on their own; in these cases a stay of execution order must be requested from the court to stop collection.
Am I liable as a manager or partner for the company’s tax debt?
For tax debts that cannot be collected from the company, the tax office in Turkey can pursue the legal representatives and, under certain conditions, the partners of a limited company. If a payment order has been served in your name, whether the conditions for liability are met must be reviewed within the 15-day filing deadline.
Is an accountant enough for a tax case, or do I need a lawyer?
Filing a case on someone else’s behalf at the Tax Court and representing them at the hearing is reserved for lawyers. A certified public accountant gives valuable support on returns and accounting records; the best results usually come from a tax attorney in Turkey and an accountant working together.
I live abroad; do I need to come to Turkey for my tax dispute?
As a rule, no. The lawyer you appoint by power of attorney files the case before the Turkish courts, attends the hearings and keeps you informed at every stage. The power of attorney can be issued at a Turkish consulate abroad or with an apostille; meetings can be held online.
Do you provide tax advice in English?
Yes. We advise foreign investors and companies with foreign partners in English on the Turkish tax system, corporate tax, withholding tax and double taxation, and prepare correspondence and legal opinions in English.
✉️ Contact
Contact a Tax Lawyer in Turkey
C&B Law Firm
Whether you are in Turkey or abroad, you can request an appointment through our contact channels for a legal assessment of your tax dispute. Meetings with clients in other cities or abroad can also be held online.
Att. Orbay Çokgör – Istanbul Bar Association, Reg. No. 43403
Arya Plaza No: 17/4, 34381
Şişli / Istanbul, Turkey
09.00 – 18.00