Turkey Individual Tax Guide

Turkey

EY

Maslak Mah. Eski Büyükdere Cad

Orjin Maslak Plaza No: 27

34398 Sariyer

Istanbul Turkey

Executive and immigration contact

Didem Erdem

A. Income tax

+90 (212) 315-3000

Fax: +90 (212) 234-1067 Email: didem.erdem@tr.ey.com

Who is liable. Individuals who are resident in Turkey (full liability taxpayers) are subject to tax on their worldwide income. Non residents (limited liability taxpayers) are taxed only on earnings and revenues derived in Turkey.

Residents include individuals with legal permanent residence in Turkey and those who reside in Turkey for more than six months during one calendar year. Temporary absence does not interrupt the continuity of residence in Turkey.

The civil law defines residency as an “intention to settle down permanently.” The law does not specify any objective criteria for the determination of residency. However, factors, such as pur chasing an apartment in Turkey, closing business operations abroad or having vital social and economic interests in Turkey, may be considered in determining Turkish residency.

An exception to the six-month rule described above applies to expatriates such as businesspersons, scientists, experts, employ ees of governments or journalists who come to Turkey to perform temporary and predefined work as well as those who have arrived for the purpose of education, medical treatment, rest and travel. Such persons are considered to be nonresidents even if they stay in Turkey longer than six months in a calendar year.

In general, if an individual is a nonresident of Turkey under these rules, the individual is also a nonresident for purposes of the application of Turkey’s tax treaties. This may affect the taxation of non-Turkish income in the source country.

Income subject to tax. Turkey has a unitary tax system under which income derived from different sources is aggregated and tax due is computed on the total aggregate income. Under the unitary system, withholding taxes are considered advance pay ments of tax and are credited against the tax due in the annual return. Income derived in Turkey by residents and nonresidents are allocated to the following categories:

• Commercial income

Agricultural income

• Employment income (remuneration)

• Self-employment earnings

• Revenues from immovable properties (including royalties)

• Income from capital investments (dividends and interest)

• Other earnings and gains (capital gains)

The above categories of income and the rules for determining the sources of such income are described below.

Commercial income. Income derived from every kind of commercial and industrial operation through a place of business in Turkey, or through a permanent representative in Turkey, is con sidered to be income derived in Turkey.

Agricultural income. Income arising from agricultural operations carried out in Turkey is considered to be derived in Turkey.

Employment income. Salary and wages are defined as money and goods given as compensation to employees in connection with a specific place of business as well as benefits provided to them that can be represented in terms of money. No distinction is made between salary and wages in Turkey. Wages include amounts paid as cash, indemnities, allowances, overtime, advances, subscrip tions, premiums, bonuses, expense accruals or percentages of profits of enterprises that are not partnerships. Certain payments made by employers on behalf of employees, such as payment for rent and utilities are grossed up and taxed as salary and wage income.

Wage income is considered to be derived in Turkey by nonresi dent individuals if either of the following conditions is satisfied:

• The employment service is performed in Turkey.

• The services are evaluated in Turkey. Services are considered to be evaluated in Turkey if the payment for the services is made in Turkey or if the payment for the services is made abroad and the amount of the payment is transferred to the account of or deducted from the profit of a Turkish resident entity.

An employment service is considered to have been evaluated in Turkey if the salaries are booked as a cost or expense by a Turkish entity.

Individuals in Turkey who work for liaison offices and are com pensated in foreign currency are not taxed on their salaries if all of the following conditions are met:

• The nonresident entity pays the salaries out of earnings derived abroad.

• The salary payments are not charged as expenses against profits taxable in Turkey.

• The amount of compensation is brought into Turkey as foreign currency.

Self-employment earnings. Self-employment earnings include ser vices rendered by a person who satisfies the following conditions:

• He or she works on behalf of himself or herself in his or her name.

• He or she uses his or her own professional knowledge.

• He or she works without being dependent on an employer.

If benefits are derived from self-employment activities performed in Turkey or if the self-employment activities are evaluated in Turkey, the income derived from such activities is considered to be income derived in Turkey and is accordingly taxable to non residents.

Recipients of services provided by resident and nonresident selfemployed individuals must withhold a 20% tax from the amounts paid to the individuals and remit the withholding tax to the tax offices on behalf of the individuals. If the service provider is a nonresident, provisions of an applicable double tax treaty need to be taken into account.

Revenues from immovable properties. Revenues derived from the rental of immovable properties and rights by their owners, by their holders, by those holding easement and usufruct rights or by their tenants are taxable in Turkey if the immovable property is located in Turkey or if such properties and rights are used or evaluated in Turkey.

Rental income derived by resident and nonresident individuals from immovable assets and royalties for patents and rights are subject to withholding tax at a rate of 20%. For nonresidents, this withholding tax may be eliminated or reduced under applicable double tax treaties.

Capital investment income. The following types of income are included in investment income:

• Dividends from all types of share certificates

• Earnings arising from participation shares

• Profits distributed to the chairman and members of the board of directors of companies

• Interest income derived from bonds and bills

• All interest income (time deposits, repurchase [REPO] agree ments and others)

Resident and nonresident individuals are subject to withholding tax on dividends and interest. A 15% withholding tax is imposed on dividends. The general rate of withholding tax on interest from deposit accounts in Turkish lira is 15%. The withholding tax rates for interest on term accounts varies, and different tax rates are applicable.

Other earnings and gains. The following types of income are included in other earnings and gains:

• Earnings arising from the sale of securities, rights, copyrights and patents

• Earnings arising from the disposal of land, immovable properties and ships within five years after the acquisition of the assets

• Earnings arising from the transfer of rights of partnership shares

• Earnings arising from the disposal of a whole operation whose activities were halted or from the disposal of part of such operation

• Incidental earnings

Capital gains. Capital gains are normally considered to be ordi nary income. However, capital gains derived from transfers of shares are exempt from income tax in certain cases. The rules applicable to capital gains derived from the transfer of shares acquired on or after 1 January 2006 are summarized below.

Under a Council of Ministers’ Decree, the withholding tax rate is reduced to 0% for capital gains derived by resident and nonresident individuals from the sale of shares traded at the ISE. This is the final taxation.

Capital gains derived from the disposal of the shares without the intermediation of a bank or an intermediary institution (that is, capital gains derived by resident and nonresident individuals from the sale of shares not traded on the ISE) are subject to tax at the general progressive income rates (see Rates) and reported in the annual income tax return. However, if the shares are issued by Turkish resident companies and held for more than two years, the gain is not subject to income tax.

Taxation of employer-provided stock options. No specific rules in Turkey govern the tax treatment of employer-provided stock options. Under the general tax provisions, options are taxable as employment income at the time of exercise. The time of taxation may vary depending on the stock option plan. In addition, under certain circumstances, stock options are subject to stamp tax at a rate of 0.759% and may be subject to social security contribu tions (see Section C).

Deductions. In determining taxable income, expenses allowable under the income tax law are deducted from gross revenue.

Individuals who render independent professional services or who carry out commercial activities may deduct ordinary businessrelated expenses from taxable income, including salaries, rental payments, fees and the cost of utilities. Depreciation on fixed assets is also allowed. Penalties are not deductible.

The employee portions of social security contributions and unemployment insurance premiums are deductible from gross employment income.

Premiums paid by the employee for himself or herself, his or her spouse or children with respect to personal insurance policies covering life, death, accident, illness, disablement, unemployment, maternity, birth and education are deductible if the following conditions are satisfied:

• The insurance policy is concluded with an insurance company that is located in Turkey and whose headquarters is in Turkey.

• The amount of the monthly premium or membership fee may not exceed 15% of the salary earned in that month.

• The annual total of the monthly premiums and membership fees that are paid must not exceed the annual legal minimum wage determined by the law (gross TRY3,577 per month, effec tive from January 2021).

Lighting, heating, water, elevator, administration, insurance, inter est, tax, depreciation, and maintenance expenses paid by an individual who earns rental income can be deducted from taxable rental income.

Rates. In principle, individual income and gains calculated on a cumulative basis are subject to income tax at progressive tax rates which vary between 15% and 40% and are calculated on a cumu lative basis. The following are the 2021 brackets and relevant income tax rates.

Taxable income Tax rate Tax due Cumulative tax due TRY

First 24,000

Next 29,000

Next 137,000

Next 460,000

650,000

TRY TRY

3,600

9,400

46,390

207,390

Remuneration paid by local employers is also subject to a 0.759% stamp duty.

Credits. The minimum living allowance may be claimed as a credit against the tax on employment income. The minimum liv ing allowance applicable for each month of employment may not exceed 50% of the monthly gross amount of the legal minimum wage that is effective at the beginning of the calendar year in which the wage is earned. The percentage is 10% for a spouse who is unemployed and does not earn income, 7.5% for the first two children and 10% for the third child. The tax credit is calcu lated by multiplying the total minimum living allowance amount by 15%. However, the credit cannot exceed the total tax calcu lated on the employment income, and no refund is granted in the event of an excess amount.

The minimum living allowance does not apply to nonresident individuals who derive employment income in Turkey.

Relief for losses. Self-employed individuals engaged in a business or individuals who carry out commercial activities may carry forward business losses for five years. No loss carrybacks are allowed.

B. Other taxes

Inheritance and gift tax. For 2021, beneficiaries of inheritances and gift recipients are subject to inheritance and gift tax at rates ranging from 1% to 30%. The tax is paid over three years in two equal installments, in May and November. For 2021, inheritances amounting up to TRY334,534 and gifts amounting up to TRY7,703 are exempt from tax. The following are the tax rates.

Tax base

Inheritance Gift

tax rate tax rate

citizens are subject to inheritance and gift tax on world wide assets received. Resident foreigners are subject to inheritance and gift tax on worldwide assets received from Turkish citizens and on assets located in Turkey received from resident foreigners or nonresidents. Nonresident foreigners are subject to inheritance and gift tax on assets located in Turkey only.

Motor vehicle tax. The persons in whose names motor vehicles are registered may pay motor vehicle tax for each year in two equal installments in January and July. The amount of tax is

determined separately for each group of vehicles by taking into consideration the age and engine capacity of the vehicles.

Real estate tax. Buildings and land in Turkey are subject to real estate tax. The taxpayer is the owner of the building or land, the owner of any usufruct over the building or land, or if neither of these exist, any person that uses the building or land as its owner.

A partial exemption of 25% of the tax value is granted for build ings or apartments used as residences. This partial exemption applies for five years from the year following the year of the completion of construction.

The tax base for the real estate tax is the tax value of the building or land. The tax value is the value recorded at the Land Registry. The rate of building tax is generally 0.2%, but this rate is reduced to 0.1% for buildings used as residences. The rate of land tax is 0.1%, and the rate of parceled land tax is 0.3%. These rates are increased by 100% within the frontiers of a metropolitan munic ipality and contiguous regions as defined by law.

A declaration is submitted to the municipality where the building or land is located if a modification is made that might lead to a change in the tax value. Taxes are paid annually in two equal installments, the first at any time during the period from March through May and the second in November.

Luxury housing tax. Starting from 2020, luxury housing tax is collected from residential properties located in Turkey with a value of TRY5,227,000 (for 2021, the amount is updated annually) and higher. Value is determined by using the real estate tax base identified by the municipalities. The following are the tax brackets per value of the properties for the 2021 tax year:

• TRY5,227,000 to TRY7,841,000: applicable tax rate is 0.3%

• TRY7,841,001 to TRY10,455,000: applicable tax rate is 0.6%

• Exceeding TRY10,455,001: applicable tax rate is 1%

C. Social security

The Turkish social security system was previously based on three institutions each regulated by its own law. These institutions were the Social Security Institution (for private sector employees), the Pension Fund (for public sector employees) and the Bag-Kur (for self-employed people). Effective from 1 October 2008, the Social Security and General Health Insurance Law No. 5510 unified the prior three social security regimes.

Under the law, all employees of Turkish private entities are sub ject to a national social insurance system that covers work-related accidents and illness, general social security, disability and death. The law also provides retirement benefits.

Employers and employees pay monthly contributions at varying percentages calculated on gross salary, subject to upper and lower limits stated in the law. For the period of 1 January 2021 through 31 December 2021, the upper limit for monthly salary subject to social security contributions is TRY26,831.40, and the lower limit for monthly salary subject to social security contri butions is TRY3.577,50. Employees pay contributions at a rate of 14%. Employers pay contributions at a rate of 20.5%. Five percent of the employers’ contribution can be reimbursed by the Republic of Turkey Prime Ministry Undersecretariat of Treasury

if certain conditions are fulfilled by the employer. The rates of unemployment insurance premiums are 1% for employees and 2% for employers.

Employees who are subject to social security contributions in their home country may not be subject to social security contri butions in Turkey if they prove their social security status by submitting legal documents obtained from the relevant foreign social security institution.

To provide relief from double social security premiums and to assure benefit coverage, Turkey has entered into bilateral total ization agreements, the terms of which may differ from agree ment to agreement, with the following jurisdictions.

Albania Germany Northern Austria Hungary Cyprus Azerbaijan Italy (Turkish Belgium Korea (South) Republic of)

Bosnia and Kyrgyzstan Norway

Herzegovina Libya Quebec Canada Luxembourg Romania Croatia Moldova Serbia Czech Mongolia Slovak Republic Republic Montenegro Sweden

Denmark Netherlands Switzerland France North Tunisia Georgia Macedonia United Kingdom

Turkey is also a party to the European Social Security Agreement. Article 15-1/a of the agreement contains the following provision:

“Workers employed by a corporation which has a normal employer in one of the contracting states, who are sent to another contracting state for a specific piece of work for the corporation, are subject to the legislation of the state where they were originally employed, provided that the estimated period of employment in that state does not exceed 12 months and that such workers are not sent to replace workers whose periods of employment have ended.

In cases where the work takes longer than 12 months for unforeseen reasons, the employment law of the country of origin will continue to apply until the end of the work, subject to the agreement of the authorities in the country where the work is being carried out.”

D. Filing and payment procedures

Tax is imposed on a calendar-year basis in Turkey.

Employers must withhold income tax from salaries and wages paid to employees. All withholding taxes must be declared monthly by the 26th day of the month following the month of payment (in cash or by accrual) and paid by the filing deadline.

A taxpayer who derives commercial or self-employment income must file and pay advance income tax quarterly. The advance tax amount equals 15% of net income. The advance payments must be made by the 17th day of the second month following the end of the quarterly tax period. Advance tax paid is deducted from the income tax payable in the final tax return.

Annual income tax returns must be submitted to the tax authori ties between 1 March and 31 March of the following year. The balance of tax due must be paid in two equal installments in March and July.

Nonresidents are generally not required to file income tax returns if they have only earnings subject to withholding tax. Nonresident individuals or Turkish citizens who reside in Turkey with the intention of staying or nonresident individuals who derive income not subject to withholding tax must file annual income tax returns for other sources of earnings, including commercial income. If nonresident individuals having such earnings leave Turkey, they must file an “occasional” tax return 15 days before their departure.

Nonresident individuals who are not required to file an annual income tax return must file a special tax return for certain gains listed in the Income Tax Code. The special tax return must be filed within 15 days following the date on which the gains are derived. For gains related to self-employment earnings, the spe cial tax return must be filed within 15 days after the ending of the self-employment activities.

E. Double tax relief and tax treaties

Tax resident individuals may claim a credit for taxes paid abroad on income derived outside Turkey and subject to tax in Turkey. This credit can be applied against the tax payable in Turkey. A foreign tax credit is not available to nonresidents.

The tax amount allowed as a foreign tax credit for a resident is limited to the amount of tax to be paid in Turkey for the same amount of income. Accordingly, if the tax rate applied in the other country is greater than the tax rate applicable in Turkey the difference cannot be considered in calculating the foreign tax credit. The portion of the income tax corresponding to the earn ings derived in foreign countries is calculated based on the ratio of such income to worldwide income.

To claim the foreign tax credit, both of the following conditions must be satisfied:

• The tax paid in the foreign country must be a personal tax lev ied on the basis of income.

• The payment of the tax in a foreign country must be substanti ated with documents obtained from competent authorities and attested to by the local Turkish embassy or consulate, or if these institutions do not exist, by similar representatives of Turkey in that country.

Turkey has entered into double tax treaties with the following jurisdictions.

Albania Iran Poland Algeria Ireland Portugal Australia Israel Qatar Austria Italy Romania Azerbaijan Japan Russian Bahrain Jordan Federation Bangladesh Kazakhstan Saudi Arabia Belarus Korea (South) Serbia Belgium Kosovo Singapore

Bosnia and Kuwait Slovak Republic

Herzegovina

Kyrgyzstan Slovenia

Brazil Latvia South Africa

Bulgaria Lebanon Spain

Canada Lithuania Sudan

China Mainland Luxembourg Sweden

Croatia Malaysia Switzerland

Czech Republic Malta Syria

Denmark Mexico Tajikistan

Egypt Moldova Thailand

Estonia Mongolia Tunisia Ethiopia Morocco

Turkmenistan

Finland Netherlands Ukraine

France New Zealand United Arab

Gambia North Macedonia Emirates

Georgia Northern Cyprus United Kingdom

Germany (Turkish Republic of) United States

Greece Norway Uzbekistan

Hungary Oman Vietnam India Pakistan Yemen

Indonesia Philippines

F. Entry visas

Nonresident foreign nationals, who are not exempt from the visa requirements of Turkey under reciprocal agreements, must obtain a visa from the Turkish embassy or the Consulate General in their country before their travel. Exemptions apply for a stay of limited duration (that is, 30 days, 60 days or 90 days, depending on the country of nationality). However, the duration of the stay in Turkey with a business visa cannot exceed 90 days within the 180-day period starting from the date of the first entrance into Turkey. In addition, foreign nationals from a limited group of countries, who are subject to the visa requirement, may obtain an e-visa from the online portal of the Turkish government for a stay of limited duration (that is, 30 days, 60 days or 90 days, depend ing on the country of nationality).

G. Work permits and resident permits

The Turkish Parliament adopted the Law on International Labor Force (the Law) numbered 6735 on 28 July 2016, and the Law was published in the Official Gazette on 13 August 2016. However, the implementation regulation of the Law has not been issued yet. In this regard, the Regulation Concerning Work Permits of Expatriates numbered 4817 is still in force. Under the Law, nonresident expatriates must obtain a work permit to be eligible for employment in Turkey. The work permit also serves as a residence permit. Work permits are issued by the Ministry of Labor and Social Security. The initial application for the work permit is filed from abroad with the local Turkish embassy or the Consulate General.

The work permit process consists of three main steps. The expa triate must first apply for a work visa at the Turkish Consulate General in the country of his or her citizenship or legal residence to initiate the process.

As of 5 January 2016, applications for all types of visas must be made first online at www.visa.gov.tr. This must be followed by

the submission of the original documents to the Consulate General at the time of the appointment.

The second step is to apply for the work permit through the online system. Following the work visa application at the Turkish consulate, the work permit application must be submitted within 10 days. Work permit applications are accepted by the Ministry of Labor and Social Security only through the online system. Accordingly, the Turkish host company must have a registered electronic mail account and an electronic signature. The Turkish host company must be registered as an employer to file applica tions.

The expatriate must then revisit the Turkish consulate to get the work visa stamped into his or her passport and enter into Turkey with his or her work visa within 90 days following the approval of the work permit application by the Ministry of Labor and Social Security. All preconditions and required documents are available during the application process.

Under the Law, work permits are granted for definite or indefi nite period of time, and independent work permits are granted for a definite period of time.

Definite-term work permit. A work permit for a maximum of one year shall be issued in the first application for the foreigner. Such work permit does not exceed the term of the foreigner’s employment or service agreement to work at a specific work place owned by a legal entity or a real person, or a public institu tion or establishment, or other workplaces owned by the same in the same business sector. In the case of an extension request, the foreigner shall be granted a maximum of two years’ extension at the first extension application for the same employer, and for further applications, a maximum of three years’ extension shall be granted.

In addition, the host company is required to submit a letter of undertaking related to COVID-19 for the foreigner to the Ministry of Labor and Social Security. This letter indicates that the company will fully comply with the decisions, recommenda tions and advice, and occupational health and safety measures regarding protection against COVID-19 in the workplace announced by the Ministry of Labor and Social Security, Ministry of Health and the Coronavirus Scientific Committee, within the scope of the foreign personnel work permit applica tions submitted to the Ministry of Labor and Social Security. The host company is also required to undertake to comply wholly and completely with the following measures during the travel and transportation of the foreign personnel who has been granted a work permit:

• Ensuring personal precautions are taken while maintaining the necessary social distance from the beginning of the trip to Turkey

• Confirming the necessary health checks are conducted by the Ministry of Health prior to the departure of the personnel from the aircraft and not allowing personnel to debark from the air craft who have symptoms of the disease

• Verifying that personnel are wearing masks and gloves from the plane to the accommodations

• Ensuring the transfer from the airport to the accommodations with vehicles arranging and maintaining social distance

• Confirming the 14 days of isolation in single rooms, and monitoring and follow-up by the Ministry of Health

Indefinite-term work permit. Foreigners with a long-term resi dence permit or a legal work permit with a minimum term of eight years may apply for an indefinite-term work permit. However, fulfilling the application criteria does not automatically entitle the foreigner to be granted an indefinite work permit.

Independent work permit. Under the Law, the following persons are required to obtain an independent work permit in order to work in Turkey:

• Statutory managers of limited liability companies who are also shareholders of the relevant company

• Board of directors’ members of joint stock companies who are also shareholders of the relevant company

• Commandite shareholders of partnerships in commendam, the capital of which is divided into shares

Foreigners in a learned profession may be granted an indepen dent work permit if they qualify under specific conditions set forth in other legislation.

By virtue of the Law, another type of work permit called the Turquoise Card is initiated. The Turquoise Card is designed to bring into Turkey a qualified foreign labor force who will make investments supporting the development of Turkey, and provide contributions to scientific and technological development. The Turquoise Card Regulation was announced in the Official Gazette numbered 30007 and dated 14 March 2017. The Turquoise Card may be granted to foreigners who have the following char acteristics:

• Are evaluated to be highly qualified labor given their educa tion, salary, professional knowledge and experience, contribution in science and technology, and similar qualifications

• Are evaluated to be highly qualified investors given their investment or export level, size of the employment they will provide, contribution in scientific and technological develop ment, and similar qualifications

• Contribute in scientific and technological development or are sci entists or researchers who conduct studies that are considered to be strategic on the international level in terms of the country’s interest in the fields of science, industry and technology

• Are successful on the international level in cultural, artistic or sportive activities

• Contribute in the international recognition or promotion of Turkey or the Turkish culture and carry out international activi ties in relation to national interests of Turkey

The Turquoise Card will be given for a transition period of three years. The General Directorate assigns a specialist to monitor the activities and commitments of the Turquoise Card holder within the transition period in 12-month periods. The transition period registration on the Turquoise Card that is not canceled within the transition period shall be removed if the request to remove the transition period registration is approved and the Turquoise Card becomes indefinite.

A Turquoise Card holder’s Relative Card is issued for the Turquoise Card holder’s relatives upon application. This card replaces a residency permit within the validity period of the Turquoise Card.

A Turquoise Card holder shall benefit from the rights granted by the indefinite work permit. The following conditions apply:

• Turquoise Card holders are exempt from military duty obliga tions in Turkey.

• Turquoise Card holders cannot benefit from the right to elect and be elected and assigned in public positions.

• Acquired rights regarding social security are reserved and are subject to the provisions in related legislation when using these rights.

• Transactions of these people in relation to residency, travel, work, investment, commercial activity, inheritance, acquiring and renouncing from movable and immovable, and others are carried out by the related organizations or institutions in accor dance with the legislations that apply to Turkish citizens.

Provided that the provisions of the social security agreements in which Turkey is a party are reserved, Turquoise Card holders and employers who employ foreigners are obliged to fulfill their obli gations arising from social security legislation in due time.

Foreigners whose qualifications are sufficient for work permit exemptions may work in Turkey by obtaining a work permit exemption. Work permit exemption applications shall be submit ted directly to the Ministry of Labor and Social Security in Turkey, and to the consulates of the countries in which the for eigner is a citizen or legally resides to be forwarded to the Ministry of Labor and Social Security by the consulate. Board of directors’ members of joint stock companies who do not reside in Turkey; shareholders of other companies who do not hold mana gerial positions; and cross-border service providers whose ser vices in Turkey do not exceed 90 days in a 180-day period are subject to work permit exemption.

For the first application for the work permit, unless otherwise provided in bilateral or multilateral agreements to which Turkey is a party, the work permit is valid for at most one year to work in a certain workplace or enterprise in a certain job. After the duration of one year, the duration of the working permit may be extended up to two years, on the condition of working in the same workplace or enterprise in the same job. At the end of the dura tion of three years, the duration of the work permit may be extended up to three years, on the condition of working in the same profession and at the disposal of a desired employer. The work permit extension processes must be realized at most 60 days before the expiration date of the valid work permit.

The family of the expatriate may obtain a residence permit for the duration of the expatriate’s employment. Dependents cannot file their applications jointly with the expatriate. Once the work per mit process is finalized and the dependents enter into Turkey, the residence permit application process can be initiated by complet ing an online residence permit application form and booking an appointment with the competent immigration authority. The

online system generates the date and time for the appointments; a particular date or time cannot be requested.

For each residence permit application, the original copies of the birth certificate of children, the marriage certificate and the criminal record of the work permit holder is either certified with an apostille by the authorities from which it is obtained or if the state from which the document is obtained is not a party to the Apostille Convention, approved by the relevant state’s authorities (approval by the consulate and by the Ministry of Foreign Affairs or competent Turkish authorities authorized therefor).

H. Family and personal considerations

Family members. After a foreign national obtains a work permit, the spouse and children may apply for their own residence permits.

The working spouse of a foreign national must apply for a sepa rate work permit. This work permit is granted on the condition that the spouse resided with the foreigner legally and uninterruptedly for at least five years. The duration may be shortened or even eliminated under certain conditions.

Once the work permit application process is finalized and the dependents enter Turkey, the residence permit application process can be initiated by completing an online residence permit application form and booking an appointment with the immigra tion authority. The foreign national and his or her dependents are usually required to attend the appointment at the immigration authority in person.

Marital property regime. The Turkish Civil Code considers the marital property regime to be the statutory regime for manage ment of marital property. The ordinary marital property regime is participation in the jointly acquired property. Spouses can opt out of the regime by mutual agreement, which must be executed in writing and notarized.

Forced heirship. Turkish succession law provides for forced heir ship. If a decedent leaves descendants and a surviving spouse, the spouse is entitled to one-quarter of the entire intestate share. Other legal portions range from one-quarter to three-quarters of the forced heir’s intestate share.

Driver’s permits. As per the “Regulation to amend the Road Traffic Regulation,” announced in the Official Gazette, dated 17 April 2015 and numbered 29329, foreigners can use their driver’s licenses in Turkey for six months from the date of their first entrance into Turkey. If they want to drive in Turkey for more than six months, they must change their driver’s licenses to Turkish driver’s licenses.

An announcement on the Traffic Registry Directorate website provides details regarding the changing of a foreign driver’s license to a Turkish driver’s license.

Before preparing the required documentation, the foreigner must visit the Traffic Registry Directorate with the original and a translated, notarized copy of his or her driver’s license in order to confirm whether his or her driver’s license can be changed.

The following is the required documentation:

• Original of the driver’s license and notarized or consulateapproved translation copy

• Original and the photocopy of identification or passport (for foreigners, original and copy of residence permit)

• Two hard-copy photographs

• In accordance with the class of the driving license, a health certificate (from the private or official health authorities within the province; must be valid for two years)

• Blood type approval document

• Fee receipt according to the class of the driving license (paid to banks and tax offices; the card fee is TRY225)