Compliance is a cornerstone of sustainable business operations in Turkey. Turkish law rewards compliance with tangible benefits: reduced corporate tax rates, accelerated VAT refund procedures for compliant taxpayers, and Authorized Economic Operator (AEO) status for compliant importers, which streamlines customs procedures. Maintaining compliance is therefore critical not only to avoid penalties and disputes, but also to preserve these valuable operational and financial advantages. We translate technical tax and customs law into commercial outcomes that ensure clients maintain full compliance with Turkish law, avoid disputes, and optimize operational efficiency. Our approach begins with a focused risk assessment, quantifies exposure, and presents options with clear cost-benefit analysis. We prioritize clear, practical advice aligned with your risk appetite, balancing legal certainty with business pragmatism.

The following represents the specific tax and customs compliance services that we offer:

i. Risk Assessment & Due Diligence

ii. Advance Certainty Tools

iii. Tax Planning Advisory

iv. Tax Amnesty Assistance

v. Expert Opinion & Testimony

vi. Corporate Trainings

You may find below details of each type of services:

i. Risk Assessment & Due Diligence

Effective tax and customs compliance begins with understanding risks. Identifying a company's exposure to tax and customs liabilities upfront prevents costly surprises. Our firm conducts comprehensive risk assessments and due diligence reviews to identify potential compliance gaps, exposure areas, and optimization opportunities. We evaluate tax positions, customs procedures, documentation practices, and internal controls against Turkish legal requirements and international best practices. In pre-transaction due diligence for mergers and acquisitions, we assess target companies' tax and customs exposure, evaluate the merits and likely outcomes of ongoing disputes, and quantify potential liabilities that could affect transaction value. Our analysis identifies potential vulnerabilities that could arise in disputes with Turkish revenue and customs authorities. Our assessments provide actionable recommendations to strengthen compliance frameworks, mitigate identified risks, and improve operational efficiency. Whether conducting M&A due diligence or periodic compliance health checks for existing operations, we help clients proactively manage tax and customs risks. The findings enable clients to anticipate audit and litigation outcomes, make informed decisions, implement corrective measures, and strengthen internal controls before challenges arise.

ii. Advance Certainty Tools

Turkish law provides tools for taxpayers and traders to obtain advance certainty on tax treatment and customs classification through advance rulings, advance pricing agreements (APAs), binding tariff information (BTI), and binding origin information (BOI) before transactions are executed. These mechanisms allow businesses to plan transactions with confidence and reduce dispute risk. Advance rulings protect taxpayers against penalties and late payment interest for positions taken in accordance with the ruling. BTI and BOI protect importers against tariff penalties when goods are cleared in accordance with binding information decisions. APAs are particularly valuable for managing transfer pricing compliance, available in three forms: unilateral APAs negotiated solely with Turkish tax authorities, bilateral APAs negotiated between Turkey and treaty partner countries, and multilateral APAs involving multiple jurisdictions. APAs establish agreed-upon transfer pricing methodologies for related-party transactions over a specified period, typically three to five years, providing certainty and protection from transfer pricing adjustments. Our firm assists clients in preparing and submitting advance ruling requests, APA applications for transfer pricing matters, and BTI and BOI applications for customs classification and origin determinations. We develop technically sound arguments, prepare comprehensive supporting documentation including economic analyses and comparable data for APAs, and engage with authorities throughout the review process to secure favorable and binding determinations that provide legal certainty for our clients' operations so that they can operate with confidence while mitigating future compliance risks.

iii. Tax Planning Advisory

Effective tax planning requires sound legal analysis to ensure compliance while optimizing tax outcomes. Our firm provides strategic legal counsel on the tax implications of corporate structures, business transactions, investment decisions, financing arrangements, and commercial operations. We analyze transactions under Turkish domestic tax law and applicable tax treaties, evaluate legal risks, advise on tax-efficient alternatives that can withstand scrutiny, and guide clients on qualifying for available incentives and exemptions. Our counsel focuses on legally defensible positions, helping clients structure their affairs in accordance with Turkish tax law while achieving legitimate business and tax objectives. We identify legal compliance requirements, assess the sustainability of tax positions, and advise on dispute risk management to ensure clients' tax strategies are both effective and legally robust.

iv. Tax Amnesty Assistance

Turkish parliament occasionally introduces tax amnesty programs offering opportunities for taxpayers to regularize past non-compliance through total elimination of penalties, discounts on principal tax dues, and reduced late payment interest. These programs involve complex eligibility requirements, procedural formalities, and strategic considerations.

Turkish amnesty laws typically address tax obligations at different stages: settlement of finalized tax liabilities with substantial discounts; settlement of liabilities being litigated and potential liabilities from ongoing audits at discounted amounts in exchange for waiving litigation rights; shelters against audits for past years in return for voluntarily increasing tax bases by specified percentages and paying the additional taxes; and asset repatriation provisions allowing taxpayers to declare previously undisclosed assets.

While amnesty may be the most cost-effective way to regularize historic exposure, poor execution can forfeit benefits or inadvertently create new exposures. Our firm provides comprehensive counseling on tax amnesty opportunities, evaluating clients' eligibility across all amnesty provisions, assessing the benefits, trade-offs and risks of participation in each available option, preparing required submissions, and managing the application process. We help clients seize limited-time opportunities to substantially reduce past accumulated debts, eliminate penalties, settle pending disputes, close ongoing audits, obtain audit protection, repatriate assets, and regain a clean slate with the administration.

v. Expert Opinion & Testimony

Complex tax and customs disputes often require expert analysis and testimony to clarify technical issues for courts, arbitrators, internal investigators, or administrative authorities. Our firm provides expert opinions on tax and customs matters, preparing detailed technical reports that analyze legal questions, apply relevant law to specific facts, and support positions with authoritative reasoning. We also provide expert testimony in litigation and arbitration proceedings, presenting technical evidence clearly and credibly. Well-researched expert analysis strengthens litigation positions, enhances settlement leverage, and supports informed decision-making. Our opinions assist decision-makers in gaining clarity on ambiguous legal points and bolster positions in internal decision-making, negotiation, or court proceedings.

vi. Corporate Trainings

Maintaining an informed workforce is essential for remaining fully compliant with Turkish tax and customs laws. Effective compliance requires that companies' finance, accounting, legal, and operational personnel understand their tax and customs obligations. Educated staff reduce errors that lead to audits, penalties or seizures. Our firm designs and delivers customized training programs addressing Turkish tax and customs law topics relevant to clients' business operations. Our sessions cover regulatory updates, procedural obligations, risk management, dispute prevention, and best practices. We offer workshops, seminars, and ongoing training support tailored to clients' specific needs, helping companies build internal compliance capacity and reduce the likelihood of costly and avoidable errors through education and awareness.