TAX REPORT 2026-03

GLOBAL MINIMUM TAX NOTIFICATION FORM NOW AVAILABLE

The “Global Minimum Tax Notification Form” and its annex, which must be submitted during the filing period by constituent entities located in Türkiye that are members of MNE  groups within the scope of the Global Minimum Tax rules, although not taxpayers of the Global Minimum Tax, have been made available under the “My Notifications” menu in the Digital Tax Office.

Other constituent entities located in Türkiye that are not the Ultimate Parent Entity, Intermediate Parent Entity, or Partially Owned Parent Entity are required to submit the “Global Minimum Tax Notification Form.”

Constituent entities that are required to submit the “Global Minimum Tax Notification Form” are not required to register under “0064 – Global Minimum Tax” and are not required to file a “Global Minimum Tax Return.”

Kind regards