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Bilateral Treaties


Legal Interest in Retroactive Incentives

Article 17 of Law No. 5510 grants employers the opportunity to benefit from retroactive incentives or make changes to existing incentives. In this context, it has been determined that the differential premium amounts, resulting from the utilization of retroactive incentives or incentive modifications for the month of March 2018 or earlier, must be settled with legal interest in accordance with the third paragraph of the mentioned article.

SGK has provided specific details on this matter in its General Letter numbered 82296733, dated 13.10.2023:

Written by Erdoğdu Onur Erol, Posted in Social Security Law and Legislation, Bilateral Treaties


Company Data Will Be Received from MERSIS System for SSI Registration

In the SSI General Letter dated 05.05.2021 and numbered 24730873, it was explained that the information that should always be up-to-date such as the manager, partner and address of the companies in the SSI workplace file registration is closed to the user login and the relevant data will be taken from the MERSIS system.

It was required for the users conducting the SSI workplace registration to submit the company data fully and correctly via "Workplace Registration Application" in the e-government system.

The information submitted during the initial registration had been kept unless a notification for change and revision was provided to SSI Directorates.

It has been ensured that the manager, partner and address information of the legal private workplaces are taken from the Central Registry System (MERSIS) to process the data belonging to the companies accurately and to keep SSI records up-to-date.

Written by Selma Kıy, Posted in Social Security Law and Legislation, Bilateral Treaties


Türkiye - Qatar Treaty of Double Taxation Avoidance

“The Treaty of Avoidance for Double Taxation in Taxes Collected from Incomes and Tax Evasion between the Republic of Türkiye and State of Qatar” (the “Treaty”) has signed on December 18th, 2016 at the II. Türkiye – Qatar Supreme Strategic Committee meeting to revise the “Treaty of Double Taxation Avoidance in Taxes Collected from Incomes between the Republic of Türkiye and State of Qatar” with December 25th, 2001 signature date and February 11th, 2008 effective date.

Written by Seda Arıcı, Posted in Bilateral Treaties


Explanation on The Context of Self-Employment Activities in Relation To Double Taxation Agreements

With the General Communique (serial number 4) on Prevention of Double Taxation Agreements (PDT Agreements) announced on September 26, 2017 the taxation context for the Self-Employed is elaborated. The Communique provides context on the Double Taxation Agreements which are signed by Türkiye and the taxes that arise from the incomes of the other signatory parties whom are either a corporate or a real person, from the services provided in Türkiye by self-employment activities or similar.

Written by Burcu Özel, Posted in Taxation Law, Bilateral Treaties

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