Turkey chapter of Tax on Inbound Investment 2019; written by Şansal Erbacıoğlu and Eray Ergün, published in Getting the Deal Through by Law Business Research Ltd.
The most significant differences in local tax treatment between a share deal and the acquisition of business assets and liabilities are the application of value added tax (VAT), income tax exemptions and accounting of goodwill. In most share deals, the transaction is exempt from (or not subject to) Turkish VAT, and corporate and individual sellers benefit from income tax exemptions on capital gains, if any, while the acquisition of business is usually a taxable transaction in terms of Turkish VAT and income taxes.
You can reach the entire text here.
Share
Related persons
You can contact us for detailed information.

Legal Information
This briefing is for information purposes; it is not legal advice. If you have questions, please call us. All rights reserved.
You May Be Interested In
29 June 2026
A new era of specialised courts for challenges against Turkish regulatory authorities’ decisions
A significant reform has been introduced regarding the judicial review of decisions issued by regulatory authorities in Türkiye.
23 June 2026
Turkish courts and artificial intelligence — Part I: Istanbul commercial court expressly discloses use of AI in drafting reasoned judgment
The case arose from a consultancy agreement concluded in 2015 between a Netherlands-domiciled consultancy firm and an Istanbul-based…
16 June 2026
Turkish lock-up undertakings in public offerings
Various mechanisms are employed in public offering processes to establish investor confidence and preserve the stability of share prices.
4 June 2026
Recent tax developments: presidential decree No. 11257 and law No. 7582
A significant package of tax measures has recently taken shape in Türkiye. Presidential Decree No. 11257, published in the Official Gazette…
4 June 2026
Constitutional Court decision expanding access to appeal before the court of appeal: regulation on the monetary threshold for appeal partially annulled
In its decision dated 26 February 2026 and numbered 2026/48, the Turkish Constitutional Court annulled subparagraph (a) of the first…
25 May 2026
Secure payment system becomes mandatory in real estate sales
With the Regulation Amending the Regulation on Real Estate Trade, which was published in the Official Gazette dated 29 April 2026 and…