Turkey cryptocurrency taxation framework evolves with new CASP regulations and SPK supervision.
Regulatory Framework
Income Tax Law; Corporate Tax Law; Law 7518; SPK secondary regulations.
Investment Vehicle
Direct holding; corporate holding; investment fund structures.
Incentives
No specific crypto incentives; general capital gains framework applies.
Licensing
CASP license required for trading platforms; custody and brokerage permits.
IP Protection
Smart contract code protected as software; trademark protection for projects.
Dispute Resolution
Tax courts for assessment disputes; commercial courts for contract disputes.
How Alyar Helps
Alyar Law advises on crypto taxation, structuring and tax dispute resolution.