Tax planning happens at the moment of decision, not at year end. Should the car be bought by the company? Should profit be distributed or retained? Should shareholders receive a salary or an attendance fee? Each answer has a different tax result, often impossible to fix later.
Typical topics
| Topic | What is examined |
|---|---|
| Choice of company type | Sole trader, limited or joint stock: tax rate, dividends, liability, cost. Sole trader or limited? |
| Dividends | 15% withholding after corporate tax, declaration thresholds, hidden profit distribution risk. Dividend tax · Dividend calculator |
| Payments to shareholders | Salary, attendance fee, rent, interest on shareholder accounts. Attendance fee |
| Buying and leasing cars | Expense and depreciation caps, expensing VAT and SCT. Buying a company car · Car expense limit |
| Real estate | Transfer to the company, sale gain exemption, rental income |
| Investment incentives | Incentive certificate, reduced corporate tax, VAT exemption |
| Exports and service exports | VAT exemption, refunds, service export deduction |
| Cross-border transactions | Tax treaties, transfer pricing, VAT and withholding on foreign services |
| R&D and technoparks | Exemptions and staff incentives |
How it works
- Question and data: the decision and figures are gathered in a short meeting.
- Options: tax burden, cash effect and risks of usually 2–3 alternatives are tabulated.
- Written opinion: a short report with the legal basis; a ruling request to GİB is prepared if needed.
- Implementation: the accounting and filing side of the chosen route is handled.
Tax audits, settlement and litigation
- Replies to audit letters, preparing books and documents, correspondence with inspectors
- Pre- and post-assessment settlement applications and attending meetings
- Calculating voluntary disclosure, penalty reduction, deferral and restructuring options. Tax penalties and voluntary disclosure · Tax loss penalty calculator
- Coordination with a tax lawyer where litigation is needed
Limits
Tax planning means choosing between options the law clearly allows. Sham transactions, documents that do not reflect reality and tax evasion structures are outside the scope of the service — also for your protection: using fake or misleading documents is penalised at three times the lost tax and with imprisonment.
Frequently asked questions
What is a ruling and when should one be requested? A written opinion of the tax administration on an unclear issue. Taxpayers acting in line with a ruling are not penalised or charged delay interest; valuable for large or recurring transactions.
How long does a tax audit take? A full audit should usually be completed within 1 year and a limited one within 6 months; extensions are possible.
How is the advisory fee set? Per topic for one-off opinions, a fixed monthly fee for ongoing advice; agreed in writing in advance.
Sources
Tax Procedure Law No. 213 (arts. 135–141 audits, art. 371 voluntary disclosure, art. 376 reduction, additional arts. 1–12 settlement, art. 413 rulings); Corporate Tax Law No. 5520 (arts. 12–13 thin capitalisation and transfer pricing); tax treaties.