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News & Analysis

Acquisition Date of Shares under Article 80 of the Repetitive Income Tax Law

22 April 2025 by Erdem & Erdem Law Office

As a general rule, under Article 80 of the Repetitive Income Tax Law No. 193 ("ITL"), capital gains derived from the disposal of securities, except for exemptions, are subject to income tax as capital appreciation gains.
News & Analysis

Annual Tax Law Bulletin on Taxation of The Digital Economy 2024

22 April 2025 by Erdem & Erdem Law Office

With the increasing digitalization of the economy, the Organization for Economic Cooperation and Development (“OECD”) and G20 began working on the Inclusive Framework on Base Erosion and Profit Shifting
News & Analysis

Constitutional Court Decision on Inflation Adjustment

22 April 2025 by Erdem & Erdem Law Office

Through its decision dated 30 November 2023 and No. E. 2023/105 K. 2023/208 ("Decision"), the Constitutional Court of the Republic of Türkiye annulled the regulation stating that inflation adjustment will not be made for 2021

News & Analysis

Erdem & Erdem Advised Moka Ödeme ve Elektronik Para Kuruluşu A.Ş. and Birleşik Ödeme Hizmetleri ve Elektronik Para A.Ş. on Their Merger

22 April 2025 by Erdem & Erdem Law Office

We are proud to announce the completion of the merger between Moka Ödeme ve Elektronik Para Kuruluşu A.Ş. and Birleşik Ödeme Hizmetleri ve Elektronik Para A.Ş.
News & Analysis

Income Tax Exemption for Stock Option Plans

22 April 2025 by Erdem & Erdem Law Office

Article 2 of Law No. 7524 on the Amendment of Tax Laws and Certain Laws and Decree-Law No. 375 ("Law No. 7524") and the income tax exemption for the benefits provided to employees by issuing share certificates, which is regulated under Article 17 of Income Tax Law No. 193