Start a Company in Türkiye · 20 Years Tax-Free · BAŞKAN Steuerberatung
Law in force

On 21 May 2026, Türkiye’s parliament enacted the 20-year tax exemption on foreign income. The planning window is open now. What the law actually means →

Company formation · Tax · Relocation

Your business in Türkiye, set up properly.

From company formation to the new 20-year tax exemption — and the German exit-tax analysis you cannot skip — we manage the entire move end to end. One dedicated advisor at your side through every step of the setup.

30+
Years in practice
3
Languages, one team
1
Point of contact
🇩🇪
Berlin
🇹🇷
İstanbul
20-year exemption · 0% on foreign income

Opening a business in Türkiye is not one step.

It is company formation, tax registration, accounting, banking, residency — and on the German side, the exit-tax analysis that decides whether the move makes financial sense at all. We run all of it, and we are accountable for the result on both sides of the border.

01

Company formation

The right vehicle for your purpose — limited company, joint-stock company, or a branch of your German entity — incorporated and registered correctly the first time.

  • Ltd. Şti., A.Ş. or branch registration
  • Tax number & trade registry filing
  • Notary, articles & capital setup
02

Tax residency & the 20-year exemption

The exemption is not automatic. We confirm whether you qualify, structure the move accordingly, and handle the Turkish filings so foreign income stays exempt for the full term.

  • Eligibility assessment against the 3-year rule
  • Residency registration & sequencing
  • Ongoing Turkish tax compliance
03

German exit-tax analysis (§ 6 AStG)

Before you move, § 6 AStG must be assessed. Unrealised gains on your German shareholdings can crystallise on departure. We model the exposure before any decision is made.

  • § 6 AStG exposure modelling
  • Treaty & deferral analysis
  • Pre-departure structuring
04

Accounting, payroll & VAT

Once the company runs, it has to stay compliant. We keep the books, file the KDV returns and run payroll — to Turkish standards, reported back to you in German or English.

  • Ongoing bookkeeping
  • KDV (VAT) registration & filings
  • Payroll & social security
05

Banking & administration

A company without a working bank account is a shell. We coordinate local banking relationships and the administrative groundwork so the business is operational, not just registered.

  • Local corporate & personal accounts
  • Administrative setup & registrations
  • Ongoing local representation
06

Asset repatriation (Varlık Barışı)

The 2026 amnesty lets you declare assets held abroad at a reduced rate, shielded from audit — but the declaration window closes 31 July 2027. We handle the filing end to end.

  • Declaration via Turkish banks / brokers
  • Rate optimisation by holding period
  • Transfer within the two-month window
Not sure where your situation starts? A first call clarifies what applies to you — and what doesn’t. No obligation.
Book a consultation

What the law actually means — and what it doesn’t

In force since 21 May 2026

A 20-year exemption on foreign income — real, significant, and conditional.

Türkiye’s Grand National Assembly passed the tax-incentive package on 21 May 2026. Because the President initiated it himself, a veto is off the table; the law is in force and binding from its published text.

The headline is genuine: qualifying new residents pay no Turkish tax on foreign income for 20 years, and that income no longer even appears on the Turkish return. But "qualifying" does real work — the conditions, and the German tax consequences of leaving, decide whether the benefit is yours to claim.

§ 6 AStG — the German exit tax

Any German tax resident considering relocation is potentially subject to the exit tax under § 6 AStG. Unrealised gains on GmbH shareholdings and qualifying assets crystallise on departure.

The Germany–Türkiye double tax treaty (1985) governs taxing rights after the move — but it does not eliminate the German exit tax. This analysis must come before the decision to relocate, not after.

Personal income tax — the core measures

20-year exemption on foreign incomeDividends, rental income, foreign business profits and capital gains — fully exempt for 20 years after relocation, and no longer declared on the Turkish return.
Condition: 3 calendar years without residenceYou qualify only if you held neither residence nor Turkish tax liability in the three calendar years before relocating.
Turkish-source income stays taxableDuring the exemption, ordinary Turkish rates (15–40%) apply to income earned inside Türkiye.
1% inheritance & gift taxA reduced flat rate for qualifying individuals, against the current progressive 1–30%.

Foreign assets — amnesty, deadline 31 July 2027

Offshore asset amnestyCash, gold, FX and securities held abroad can be declared via Turkish banks or brokers. Declarations by 31 July 2027, transfer within two months. The rate scales with holding period — 0% at five years, up to 5% on immediate withdrawal. Declared amounts are shielded from audit.

Corporate tax — the package

12.5% corporate tax for manufacturersThe general corporate rate is halved from 25% to 12.5% for manufacturing companies.
9% / 11% for exporters9% for manufacturers exporting their own goods; 11% for other exporters.
Istanbul Finance Centre — full exemption to 2047100% corporate-tax exemption on transit trade for IFC companies (up from 50%); 95% outside the IFC. Financial-service export income at the IFC stays fully exempt through 2047.

The honest caveat: the benefit is large but not universal. Whether you qualify, how the 1985 treaty allocates taxing rights, and what § 6 AStG costs on the way out are individual questions. They are exactly the questions we answer before you commit.

Four steps, one advisor.

No hand-offs to a network you never meet. The same person who assesses your case sees it through to a running company.

STEP 01

Assessment

We map your situation on both sides — eligibility for the exemption, and your German exit-tax exposure. You get a clear yes, no, or "here’s the cost".

STEP 02

Structure

We design the move: the right entity, the right sequence, the right timing — so the benefit holds and the German side is defensible.

STEP 03

Setup

Formation, registration, banking and residency. We execute and coordinate the Turkish groundwork ourselves.

STEP 04

Run

Ongoing accounting, payroll, VAT and reporting — in German or English — so the business stays compliant without your daily attention.

Türkiye against the alternatives

We won’t oversell it. Türkiye’s tax break does not beat Dubai on headline rate — no time-limited exemption can match a permanent zero on all personal income. What it offers is a different proposition: a substantial exemption with no annual fee, no minimum investment, European proximity, and — for clients with German ties — a cultural and linguistic familiarity other jurisdictions can’t replicate.

And whatever jurisdiction you choose, every German tax resident faces the exit tax under § 6 AStG. A move to Dubai, Lisbon or İstanbul triggers the same German analysis. That conversation — and the structuring that follows — is exactly what we lead from both sides.

UAE / DubaiIn Kraft
0 %
All personal income — permanent, no time limit
Personal income tax0% — none
Capital gains0%
Inheritance / gift0%
Corporate tax9% (>AED 375k); free zones 0%
Annual feeNone
Time limitNone — permanent
Minimum investmentAED 2m (~€500k) Golden Visa
Treaty network138+ countries

The benchmark. Permanent, comprehensive, no annual fee. Access requires substantial investment. German exit tax still applies.

Who is the Turkish tax break right for?

It isn’t the right answer for everyone — but for specific profiles it’s more compelling than any alternative.

Returnees with German ties

Those who have lived abroad for at least three years and are now considering a move to Türkiye. The 20-year exemption changes the maths of relocation entirely — foreign income stays exempt for two decades.

European HNW seeking proximity

High-net-worth individuals who want a tax advantage without moving to the Gulf. Türkiye is 3.5 flight hours from Berlin — with no minimum-investment requirement.

Founders & international investors

Türkiye’s citizenship-by-investment route ($400k) was largely a passport play. The new law gives it, for the first time, a genuine tax-planning dimension.

One advisor who owns both sides.

The point isn’t whether local specialists in Türkiye are involved — for complex mandates, that’s normal. The point is who coordinates and who is accountable for the outcome. With us, that’s always the same person.

Berlin — German practice

Over three decades of tax advisory, admitted to the Steuerberaterkammer Berlin. Full German compliance, structuring and planning for locally and internationally active clients.

  • Full German tax compliance
  • GmbH / UG formation & advisory
  • Business immigration, § 21 AufenthG
  • Exit-tax (§ 6 AStG) analysis

Türkiye — coordinated by us

For the Turkish side we work with vetted local specialists — and coordinate that work ourselves. No client is handed off to a stranger.

  • Company formation & registration
  • Turkish tax compliance & KDV
  • Bookkeeping, payroll, banking
  • Advisory on the new tax law

Three languages, no gaps

Advice in German, Turkish and English at the same depth. Communicating fluently on both sides of the move isn’t a given — with us it’s standard.

  • German — primary working language
  • Turkish — native-level advisory
  • English — international capacity
  • Cultural fluency in both markets
Turkish citizenship

And if you want the passport — both routes, handled.

Citizenship by investment is a matter of its own — legally separate from the tax exemption, and available today. For clients who want the Turkish passport — for mobility or out of conviction — there are two established routes. We run the process and keep it clean against your German position.

Most common
Real estate purchase
$400.000+

Acquire qualifying property worth at least USD 400,000 — one of the lowest thresholds among major citizenship programmes worldwide. Rental income during the holding period is permitted.

  • Minimum investmentUSD 400,000
  • Holding period3 years
  • Rental incomePermitted
  • ProcessingTypically 3–6 months
Bank deposit
$500.000+

Deposit USD 500,000 with a Turkish bank, converted to lira and held for three years. The deposit earns interest, and the capital is returned once the term ends.

  • Minimum depositUSD 500,000
  • Holding period3 years
  • InterestYes, over the term
  • CapitalReturned after term
Who is included?

Both routes include your spouse and children under 18. Parents, adult children and siblings are not covered.

Discuss your route

The passport buys residence and mobility — not the 20-year tax exemption, and not a solution to the German exit tax. Those are three separate matters that only marketing merges into one package. We handle all three so they don’t collide. Investment amounts and procedures can change; what governs is the position at the time of your application.

Find out what the move actually looks like for you.

One call tells you whether you qualify, what the German side costs, and what the setup involves. Clear answers, no obligation, in the language you prefer.

Deutsch · Türkçe · English — the first conversation is free and non-binding.