Holding companies in Turkey benefit from participation exemption (KVK 5/1-a) and various tax efficiencies.
Regulatory Framework
Corporate Tax Law 5520 art.5 and TTK 6102.
Investment Vehicle & Market Entry
JSC holding with operational subsidiaries; SPV structures for divestitures.
Incentives & Tax Treatment
Participation exemption, foreign dividend exemption (KVK 5/1-b), reduced WHT.
Licensing & Compliance
CMB if listed; sectoral approvals for regulated subsidiaries.
IP & Data Protection
IP holding subsidiary with arm’s length royalty pricing.
Dispute Resolution
Tax administrative review, Council of State.
How Alyar Helps
Alyar Hukuk Danışmanlık provides end-to-end legal support including regulatory diligence, structuring, licensing, dispute resolution and ongoing compliance for international clients.