A structure that leaves no earned benefit behind in tax and incentives.
From the investment incentive certificate to state aid, from tax audit to settlement — we manage your tax and incentive line with law and accounting at a single table.
An integrated legal framework for Tax, Investment Incentives and State Aid
In an investment decision, the tax and incentive structure is as important as the transaction itself. Incorrect timing or incomplete documentation directly affects the incentives that can be used and the investment's financial model.
We assess pre-investment modelling, the incentive certificate application, the accounting and payroll set-up, tax compliance and the processes for benefiting from state aid together with the legal structure.
Services We Offer in This Focus Area
In the Tax, Investment Incentives and State Aid focus area, we combine the relevant legal disciplines into a single work plan.
Pre-Investment Modelling
Planning of structure, location and timing together with their tax and incentive impact.
Explore →Incentive Certificate Processes
Handling investment incentive certificate applications, revisions and closing procedures.
Explore →Tax Advantage Structuring
Correctly reflecting deduction, exemption and support elements in the financial model.
Explore →Accounting & Payroll Compliance
Establishing the record-keeping, declaration and payroll regime for incentivised investments.
Explore →Tax Audit & Settlement
Defence in tax audits, settlement and the management of penalty risks.
Explore →State Aid
Eligibility and application advice for KOSGEB, TÜBİTAK and regional support programmes.
Explore →The diligence that carries the incentive from paper to cash
In incentives, the value lies not in obtaining the certificate, but in fully meeting the conditions and actually using the supports. We model your investment jointly within the triangle of tax, incentives and legal structure; we establish an audit-ready documentation order.
- Current, hands-on knowledge of incentive legislation
- Double taxation optimisation for foreign investors
- Scheduled tracking of certificate conditions and revision management
- Experience in defending tax audits
- An integrated way of working with accounting teams
Related Practice Areas
The legal disciplines this focus area draws on.
Related Services
Our services most often engaged in this focus area — together with their scope.
Tax Compliance
From tax return processes to tax planning, from double taxation treaties to audit support, we manage tax compliance end to end. We bring clarity to cross-border taxation along the TR–DACH corridor.
Explore →Accounting & Payroll
From full-service accounting and payroll to SGK (Social Security Institution) filings, from periodic reporting to regulatory compliance, we manage the entire financial operation. While you focus on your business, we secure compliance.
Explore →Foreign Direct Investment
For foreign investors, we manage end to end the processes of market entry into Türkiye — strategy, structuring, incorporation, and access to incentives. From permits and licences to compliance, we provide a multilingual, integrated legal bridge at every step.
Explore →Due Diligence
Through legal due diligence, we examine the corporate, contract, litigation, intellectual property, and compliance dimensions of the target company and map the risks. We report red flags in advance and place your investment and acquisition decisions on a solid footing.
Explore →Company Formation & Registration
We manage the entire process, from the formation of joint-stock (A.Ş.) and limited liability (Ltd. Şti.) companies to trade registry and MERSİS registration. From the articles of association to the establishment of branches and liaison offices, we lay a solid legal foundation.
Explore →Related Sectors
The sectors this focus area touches often.
Energy
Legal support for energy investments across licensing, project development, financing, land, EPC, regulation and dispute processes.
Explore →Technology
Legal advisory on licensing, SaaS, data, intellectual property, investment, scaling, compliance, and product law for technology companies.
Explore →Real Estate & Construction
Real estate development, construction, leasing, sales, zoning, due diligence, contractor agreements, and dispute processes.
Explore →Banking & Finance
Advisory services in banking, fintech, payments, lending, collateral, investment, regulation and financial dispute processes.
Explore →Export & Import
Advisory for the sales, delivery, payment, customs, distributorship, collection, and cross-border dispute processes of foreign trade.
Explore →Related Regional Desks
Our cross-border and specialist desks that run this focus area.
Track Record: Selected Matters
Anonymised examples of our work in this focus area, including the approach, process and outcome.
Structuring an incentivised manufacturing investment
Management of company formation, the incentive certificate and compliance processes in a greenfield investment.
Review the matter →Cross-border acquisition of a manufacturing facility in Türkiye
End-to-end representation of the buyer in a multi-jurisdictional acquisition, from due diligence to closing.
Review the matter →Concluding a tax audit through settlement
In a transfer-pricing-focused audit; representation from the minutes stage through report assessment, and execution of the settlement strategy.
Review the matter →Team in This Focus Area
Tax, Investment Incentives and State Aid and meet our experienced multilingual team.
Related Publications
Tax, Investment Incentives and State Aid — latest insights and guides.
Related Legislation
Tax, Investment Incentives and State Aid — the legislation that directly affects this focus area, tracked in plain language on our Legislation Radar.
The scope covers the expenditures defined in the certificate, such as machinery and equipment, buildings and construction, and certain software/intangible items; expenditures made before the certificate date are, as a rule, excluded. We align the investment plan with the certificate timetable.
Income-tax withholding incentives, SGK (Social Security) premium support, and the R&D deduction are the principal advantages; there are minimum-headcount and activity conditions. We manage the application and maintenance obligations end to end.
Double taxation treaties (DTTs), including the Türkiye–Germany treaty, provide reduced rates on dividends, interest and royalties. We activate the treaty's protection through a certificate of tax residency and a proper declaration regime.
As a rule, expenditures made before the certificate cannot benefit from the support; timing is critical. As soon as the investment decision firms up, we plan the application and align the expenditure schedule with the certificate.
Support already used can be reclaimed with interest, and sanctions may follow. We monitor the conditions on a schedule; when a risk of deviation arises, we protect the structure through an application for an extension of time or a revision.
The incentive system does not distinguish between domestic and foreign investors; in addition, double taxation treaties provide a significant advantage in profit repatriation. We set up the structure with the taxation of both countries in view.
Yes; incentivised investments are areas with a high likelihood of audit. We periodically screen your documentation through an auditor’s eyes and close the weak points before an audit arrives.
Let's build a legal strategy in the Tax, Investment Incentives and State Aid focus area.
Let's assess your needs together with the relevant practice areas, sectors and regional desks.