Income tax |
Real estate tax |
Corporation tax |
Value added tax |
Social tax | Special Tax |
Double taxation agreement |
Tourist accommodating |
The taxation of juridical persons is an object of the Turkish corporation tax law "Kurumlar Vergisi Kanunu - KVK". It concerns, above all, the stock corporations (open corporation, limited liability company, limited partnership on stocks) and is to be applied "exercised" in conjunction with the income tax law. In addition "moreover", the corporation tax is for the foreign investors who choose the legal form of a stock corporation, from big "great" meaning in general with her "their" activities "operations".
Except of it are the companies which are resident in one of the expelled "deported" foreign trade zones. These count "apply" as "ex--territorial" and, therefore, are not assessed. The income arising "surrendering" from the relating to commercial law profit determination forms "establishes" after consideration of some correction factors the calculation basis for the elevation of the corporation tax. In Turkey exists a two-stage taxation. On the first step the tax clause for 2004 amounts exactly "just" to 33 percent. On the second step a "withholding tax" is withheld by the remaining amount with distribution and is led away "carried off" to the tax office. This tax is comparable with the withholding tax known in Germany with distributions. The tax clause amounts here to ten percent. Double taxation agreements schränken if necessary the tax sentences on distributions one. Losses carried forward from up to five years are possible, Verlustrückträge are not permitted.
The Original Version you will find here
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