September 19, 2022
If the investment is transferred before it becomes operational, the transferee organization will be able to benefit from the deducted tax rate, provided that it fulfills the conditions specified in the relevant legislation. In case the investment is transferred before it becomes operational, it is not possible for the transferor organization to benefit from the deducted tax rate due to this investment.
If the transfer of the investment after it has been partially or fully operational, the transferor until the transfer date and the transferee after the transfer date will be able to benefit from the deducted tax application provided that the conditions specified in the relevant legislation are fulfilled.
Source: Revenue Administration of Republic of Türkiye
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