{"id":5799,"date":"2025-01-14T19:27:52","date_gmt":"2025-01-14T19:27:52","guid":{"rendered":"https:\/\/www.cbhukuk.com\/?page_id=5799"},"modified":"2026-10-02T20:11:58","modified_gmt":"2026-10-02T20:11:58","slug":"tax-lawyer-in-turkey","status":"publish","type":"page","link":"https:\/\/www.cbhukuk.com\/en\/legal-services\/tax-lawyer-in-turkey\/","title":{"rendered":"Tax Lawyer in Turkey and Tax Consulting Services"},"content":{"rendered":"
\n
\n

\"Tax<\/p>\n

<\/div>\n
\n

\ud83e\uddee<\/span> Tax Law \u00b7 Turkey<\/p>\n

Tax Lawyer in Turkey: Who They Are and Which Tax Cases They Handle<\/h1>\n

A tax lawyer in Turkey<\/strong> is a lawyer who advises taxpayers in their disputes with the tax administration and represents them in tax audits, settlement, lawsuits against tax and penalty notices, and procedures such as payment orders and attachments. A tax lawyer also helps set up transactions in line with Turkish tax legislation before any dispute arises. At C&B Law Firm, we provide tax law support to companies, individual taxpayers and foreign investors across Turkey, including Istanbul.<\/p>\n

\u2696\ufe0f Legal Services<\/a> \u2709\ufe0f Contact Us<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n
\n
\ud83d\uddfa\ufe0f<\/span>Service area<\/span>All of Turkey<\/span><\/div>\n
\ud83c\udfdb\ufe0f<\/span>Competent court<\/span>Tax Court<\/span><\/div>\n
\u23f3<\/span>General filing deadline<\/span>30 days<\/span><\/div>\n
\ud83c\udf10<\/span>Working languages<\/span>English and Turkish<\/span><\/div>\n<\/div>\n
\n

\ud83d\udcdc<\/span> Definition<\/p>\n

Who Is a Tax Lawyer in Turkey?<\/h2>\n

Tax lawyer<\/strong> 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<\/strong>. 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.<\/p>\n

Tax law in Turkey<\/strong> 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.<\/p>\n

In Turkey, the procedural rules of taxation are set out in the Tax Procedure Law No. 213<\/strong><\/a>, 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<\/strong><\/a> (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<\/strong><\/a> and international business relations.<\/p>\n

\u2139\ufe0f<\/span>\u201cTax lawyer\u201d is not an official title.<\/strong> Under Turkish law there is no official specialist title for lawyers in any particular branch of law. In practice, lawyers who work intensively on tax disputes are commonly known as \u201ctax lawyers\u201d<\/strong>, \u201ctax attorneys\u201d<\/strong> or \u201ctax litigation lawyers\u201d<\/strong>. Certified public accountants handle tax returns and bookkeeping; filing a case on someone else\u2019s behalf at the Tax Court and representing them at the hearing is reserved for lawyers.<\/span><\/div>\n<\/div>\n
\n

\ud83d\uddc2\ufe0f<\/span> Duties<\/p>\n

What Does a Tax Lawyer Do in Turkey?<\/h2>\n

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:<\/p>\n

\n
\n
\ud83d\udd0d<\/span>01<\/span><\/div>\n

Representation in tax audits in Turkey<\/h3>\n

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.<\/p>\n<\/div>\n

\n
\ud83e\udd1d<\/span>02<\/span><\/div>\n

Tax settlement meetings in Turkey<\/h3>\n

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.<\/p>\n<\/div>\n

\n
\u2696\ufe0f<\/span>03<\/span><\/div>\n

Filing and pursuing tax cases in Turkey<\/h3>\n

Cases are filed before the Turkish courts, at the Tax Court, against tax and penalty notices, payment orders and attachments; the litigation<\/strong><\/a> is followed through, including stay of execution, appeal and cassation stages.<\/p>\n<\/div>\n

\n
\ud83c\udfe6<\/span>04<\/span><\/div>\n

Collection and attachment in Turkey<\/h3>\n

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.<\/p>\n<\/div>\n

\n
\ud83d\udcca<\/span>05<\/span><\/div>\n

Tax advisory and planning in Turkey<\/h3>\n

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.<\/p>\n<\/div>\n

\n
\ud83d\udee1\ufe0f<\/span>06<\/span><\/div>\n

Defence in tax crimes in Turkey<\/h3>\n

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.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

\n

\u2696\ufe0f<\/span> Types of cases<\/p>\n

Which Cases Does a Tax Lawyer Handle in Turkey?<\/h2>\n

The cases a tax attorney in Turkey<\/strong> 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.<\/p>\n

1. Tax Assessment and Tax Penalty Cases in Turkey<\/h3>\n

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:<\/p>\n

\u2696\ufe0f<\/span>Filing a Lawsuit in Turkey<\/span>\u203a<\/span><\/a>
\n\ud83c\udfe0<\/span>Declaring a Lower Sale Price on the Title Deed<\/span>\u203a<\/span><\/a>
\n\ud83e\uddfe<\/span>VAT in Turkey<\/span>\u203a<\/span><\/a><\/div>\n
\n
\ud83d\udce8<\/span>Annulment of tax and penalty notices:<\/strong> Cases against ex officio, additional or administrative tax assessments and the tax loss and irregularity penalties imposed with them, on the grounds that they are unlawful.<\/span><\/div>\n
\ud83d\udcd1<\/span>Fake invoice allegations:<\/strong> Cases against VAT, corporate tax, income tax and provisional tax assessments based on the allegation of issuing or using fake or misleading invoices under Turkish tax law.<\/span><\/div>\n
\ud83d\udcda<\/span>Failure to submit books and records:<\/strong> Disallowance of input VAT because books and records were not submitted for audit, and the assessments that follow.<\/span><\/div>\n
\ud83d\udd8a\ufe0f<\/span>Returns filed under protest:<\/strong> Under Turkish law, a taxpayer who considers a tax unlawful declares it under protest and then files a case against the tax and penalties assessed on that return.<\/span><\/div>\n
\ud83d\udd01<\/span>Correction and complaint applications:<\/strong> Cases filed against the rejection of a request to correct a tax error or of the application made by way of complaint<\/strong> after that request is rejected.<\/span><\/div>\n
\ud83d\ude97<\/span>Buying and selling vehicles and property:<\/strong> Tax registrations imposed ex officio because of frequent vehicle or property trading, assessments arising from real estate transactions<\/strong><\/a>, and penalties relating to title deed fees.<\/span><\/div>\n<\/div>\n

2. Collection, Attachment and Liability Cases in Turkey<\/h3>\n

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\u2019s debt, so the actions taken must be reviewed quickly.<\/p>\n

\ud83d\udcca<\/span>Tax Liability in Companies<\/span>\u203a<\/span><\/a>
\n\ud83c\udfe2<\/span>Corporate Law in Turkey<\/span>\u203a<\/span><\/a>
\n\ud83d\udcbc<\/span>Commercial Lawyer in Turkey<\/span>\u203a<\/span><\/a><\/div>\n
\n
\ud83d\udcec<\/span>Annulment of payment orders:<\/strong> Cases filed against a payment order issued to collect a tax debt, on the grounds that there is no debt, that it has been paid or that it is time-barred.<\/span><\/div>\n
\ud83d\udd12<\/span>Attachment and electronic attachment:<\/strong> Cases against attachments and electronic attachments on bank accounts, vehicles, real estate and receivables, and against sales that follow them.<\/span><\/div>\n
\u23f8\ufe0f<\/span>Precautionary attachment and assessment:<\/strong> Cases against precautionary attachments and precautionary assessments applied before the tax debt is final, on the grounds that collection would otherwise be at risk.<\/span><\/div>\n
\ud83d\udc54<\/span>Liability of legal representatives:<\/strong> Cases against payment orders and attachments issued in the name of managers, board members and partners because of the company\u2019s tax debt in Turkey.<\/span><\/div>\n
\ud83c\udff7\ufe0f<\/span>Special procedures (risk code) status:<\/strong> Cases against placing a taxpayer under special procedures, against the refusal to return to general procedures, and against VAT refunds being stopped for this reason.<\/span><\/div>\n
\ud83d\udd4a\ufe0f<\/span>Liability of heirs:<\/strong> Objections to proceedings against heirs for the deceased person\u2019s tax debts; under Turkish law, heirs are liable for the deceased\u2019s tax debts in proportion to their inheritance shares, and heirs who disclaim the inheritance<\/strong><\/a> cannot be held liable.<\/span><\/div>\n<\/div>\n

3. Individual and International Tax Disputes in Turkey<\/h3>\n

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.<\/p>\n

\ud83c\udf0d<\/span>Taxation of Foreign-Sourced Income in Turkey<\/span>\u203a<\/span><\/a>
\n\ud83c\udfe6<\/span>Money from Abroad and MASAK Reviews<\/span>\u203a<\/span><\/a>
\n\ud83c\udfe2<\/span>Opening a Foreign Company Branch in Turkey<\/span>\u203a<\/span><\/a><\/div>\n
\n
\u2708\ufe0f<\/span>Double taxation:<\/strong> Determining in which country income is taxed under the treaties Turkey is party to, and the tax position of people paid a salary from abroad<\/strong><\/a>.<\/span><\/div>\n
\ud83d\udcb8<\/span>Money received from abroad:<\/strong> Bank and MASAK reviews started because of money transfers from abroad, and the tax administration\u2019s requests about the source of these funds.<\/span><\/div>\n
\ud83c\udfdb\ufe0f<\/span>Inheritance and gift tax:<\/strong> Filing the return in probate procedures<\/strong><\/a>, determining the tax base, and objections to inheritance tax assessments in Turkey.<\/span><\/div>\n
\ud83c\udfe0<\/span>Tax on buying and selling property:<\/strong> Tax obligations that arise when buying and selling a home<\/strong><\/a>, such as title deed fees, property tax and capital gains.<\/span><\/div>\n
\ud83d\udd11<\/span>Tax on rental income:<\/strong> Declaring rental income, the exemption amount and assessments for undeclared rental income; the tax effect of rental income together with the rent increase rate<\/strong><\/a>.<\/span><\/div>\n
\ud83c\udfe2<\/span>Taxes for foreign investors:<\/strong> The corporate tax, withholding tax and profit transfer obligations of foreigners who set up a liaison office<\/strong><\/a>, branch or company in Turkey, and the tax position of foreigners buying property in Turkey<\/strong><\/a>.<\/span><\/div>\n<\/div>\n
\ud83e\udd1d<\/span>Lawsuit or settlement?<\/strong> Under Turkish tax law, settlement is available for tax loss penalties<\/strong> and for irregularity and special irregularity penalties<\/strong> above the amount set in the law; if a settlement is reached, no case can be filed<\/strong> for the settled penalties. However, penalties imposed where tax loss is caused by the acts listed in Art. 359 of the Tax Procedure Law<\/strong>, such as issuing or using fake or misleading invoices, are outside the scope of settlement<\/strong>; in those files the only route is to file a case in time. If no agreement is reached in pre-assessment settlement, post-assessment settlement cannot be requested for the same assessment. The choice between the two must therefore be made before the filing deadline expires.<\/span><\/div>\n<\/div>\n
\n

\u23f3<\/span> Deadlines and jurisdiction<\/p>\n

Filing Deadlines and the Competent Court in Tax Cases in Turkey<\/h2>\n

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.<\/p>\n

\n
\n

\ud83d\udcc5<\/span><\/p>\n

General filing deadline in Turkey<\/h3>\n

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.<\/p>\n<\/div>\n

\n

\ud83d\udcec<\/span><\/p>\n

Cases against payment orders in Turkey<\/h3>\n

In Turkey, a case against a payment order must be filed at the Tax Court within 15 days of service of the payment order.<\/p>\n<\/div>\n

\n

\u23f8\ufe0f<\/span><\/p>\n

Precautionary attachment and assessment in Turkey<\/h3>\n

The deadline for filing a case against precautionary attachment and precautionary assessment is also 15 days under Turkish law.<\/p>\n<\/div>\n

\n

\ud83d\uddd3\ufe0f<\/span><\/p>\n

When the deadline starts under Turkish law<\/h3>\n

In the Turkish legal system, the period as a rule starts on the day after service<\/strong> 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.<\/p>\n<\/div>\n

\n

\ud83c\udfdb\ufe0f<\/span><\/p>\n

The competent Tax Court in Turkey<\/h3>\n

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.<\/p>\n<\/div>\n

\n

\ud83d\udd3a<\/span><\/p>\n

Appeal and cassation in Turkey<\/h3>\n

Tax Court decisions can be appealed before the Regional Administrative Court within 30 days<\/strong> 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<\/strong> set in the law are final<\/strong> and cannot be appealed.<\/p>\n<\/div>\n<\/div>\n

\u26a0\ufe0f<\/span>A mistake in counting the deadline means a loss of rights.<\/strong> A settlement request, a correction and complaint application or defective service can change how the filing deadline is calculated under Turkish law. Getting online legal support<\/strong><\/a> from a tax lawyer before the last day lets you act quickly, whichever city the notice reached you in.<\/span><\/div>\n<\/div>\n
\n

\ud83d\udcca<\/span> Tax advisory<\/p>\n

What Is Tax Advisory in Turkey and What Does It Cover?<\/h2>\n

Tax advisory in Turkey<\/strong> 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.<\/p>\n

\n
\n

\u2705<\/span><\/p>\n

Tax compliance in Turkey<\/h3>\n

The company\u2019s bookkeeping and filing processes are checked against tax legislation in Turkey; risky practices are identified before an audit.<\/p>\n<\/div>\n

\n

\ud83e\udded<\/span><\/p>\n

Tax planning in Turkey<\/h3>\n

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.<\/p>\n<\/div>\n

\n

\ud83e\uddfe<\/span><\/p>\n

Transaction taxes in Turkey<\/h3>\n

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<\/strong><\/a>.<\/p>\n<\/div>\n

\n

\ud83c\udfd7\ufe0f<\/span><\/p>\n

Company formation and structuring in Turkey<\/h3>\n

In Turkey, the tax side of choosing the company type<\/strong><\/a>, restructuring and liquidation is planned.<\/p>\n<\/div>\n

\n

\ud83c\udfaf<\/span><\/p>\n

Investment incentives in Turkey<\/h3>\n

The conditions under Turkish law for benefiting from incentives and exemptions such as investment incentive certificates, R&D and free zone schemes are reviewed.<\/p>\n<\/div>\n

\n

\ud83d\udcdd<\/span><\/p>\n

Tax rulings and legal opinions in Turkey<\/h3>\n

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.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

\n

\ud83d\udee1\ufe0f<\/span> The lawyer\u2019s role<\/p>\n

Why Legal Support Matters in Tax Disputes in Turkey<\/h2>\n

In the Turkish legal system, petitions in tax disputes are often prepared by accountants or bookkeepers. Yet the Tax Court reviews the administration\u2019s action for lawfulness; the outcome of the case depends less on the figures than on applying the procedural rules and legal principles correctly.<\/p>\n

\n
\n

Without a lawyer<\/span><\/p>\n

\u2716<\/span>Risks Without Legal Support in Turkey<\/h3>\n