Taxation of international executives
Are there special residency considerations for short-term assignments?
There is no special residency consideration for short-term assignments. General rules are applicable.
Are there special payroll considerations for short-term assignments?
There is no special payroll consideration for short-term assignments. General rules are applicable.
What income will be taxed during short-term assignments?
Depending on their residency status, their worldwide income or their income attributable to Turkey as well as, the Turkey-sourced income are taxable.
Are there any additional considerations that should be considered before initiating a short-term assignment in Turkey?
No specific considerations on this matter.
© 2021 KPMG Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş, a Turkish Corporation and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.