Category
35 articles
Tax
Dividend withholding tax in Turkey for foreign owners: the 15% rate since December 2024, treaty caps, holding and branch routes, thin capitalisation.
Tax
The 1986 UK Turkey treaty for British owners and retirees: pensions taxed where you live, the State Pension uprated in Turkey, property income and gains.
Tax
What the 1996 US Turkey tax treaty does for an American in Turkey: the saving clause, Social Security, pensions, property income, gains and the credit.
Tax
Selling a Turkish home as a foreigner: the five-year gains rule, cost indexing, the title fee, the 15-day non-resident return and moving the money out.
Tax
Turkey's annual property tax for foreign owners: 0.1% to 0.6% rates, the 2026 valuation cap, the valuable housing tax threshold, deadlines and exemptions.
Tax
Foreign dividends may be exempt 20 years in Turkey, but a company run from here can become Turkish-resident. Business centre, PE and CFC rules.
Tax
Turkey's nomad visa is not a work permit, and the 20-year exemption does not cover work done from Turkey. The source rule, the 23/14 exemption and filing.
Tax
Law 7582 gave new Turkish tax residents a 20-year exemption on foreign income (Income Tax Law Art. 20/D). Conditions, the deadline and what stays taxable.
Tax
A Montenegrin residence permit and Montenegrin tax residence come from two different statutes, and they can move in opposite directions.
Tax
Two states, two filings, one flat. What Montenegro requires from a non-resident landlord, what the UK expects, and what the 1981 treaty does not do.
Tax
No income tax convention and no social security agreement — but one multilateral instrument does connect them, and both states reserved out of tax collection.
Tax
Related party starts at 25%, documentation is short-form below EUR 75,000, and a permanent establishment must document dealings with its own head office.
