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Last reviewed 20 June 2026

Editorial methodology

How we handle a new regime whose statute is final while important administrative details are still developing.

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Four levels of authority

We label information according to its legal status:

  1. Enacted law: legislation published in the Official Gazette.
  2. Final administrative guidance: communiques, circulars and official instructions in force.
  3. Draft guidance: proposed text that may indicate intended procedure but can still change.
  4. Interpretation: analysis by a named qualified professional or by our editorial team.

Primary sources

Technical claims should link to the Turkish source document. English summaries are not treated as substitutes for the Turkish text. Key sources currently include:

  • Law No. 7582 in the Official Gazette
  • GIB page for draft Communique No. 333
  • Turkish Revenue Administration legislation database

Update policy

Core legal pages carry a last-verified date. Until final Communique No. 333 is published, we monitor the Revenue Administration's communique, circular, general-letter and draft databases. Material changes are added to the dated Article 20/D update log.

Professional review

General educational content is distinct from advice on an individual's facts. Personal tax conclusions, legal representation and filings must be provided under a separate engagement with an appropriately qualified Turkish professional.

Commercial independence

Sponsored placements and referral arrangements must be disclosed. Payment does not buy a favourable technical conclusion. Where a provider is recommended, we aim to state the selection criteria and any compensation received.

Corrections

Corrections and source suggestions may be sent to hello@turkeynondom.com. A substantive correction should be reflected in the relevant page's change log.

© 2026 Turkey Non-Dom.

General information only. Not legal, tax or investment advice.