Turkey Germany Double Taxation Agreement

In this context, several scenarios are conceivable, in which a person`s income could be taxed twice, i.e. by Germany and Turkey. For example, a person who receives dividends from a German capital company with a stable domicile in Germany and Turkey (unlimited double taxation) or who, as the case may be, is resident only in Turkey (German limited taxation, Turkish unlimited taxation). However, it is generally accepted that such scenarios – due to the separate application of national tax systems – are economically unreasonable and are therefore undesirable. In addition to the above-mentioned agreements, Turkey is a signatory to the European Agreement on Social Security. In the event that a person is considered to be resident in Germany and/or Turkey, that person`s worldwide income is subject to German and/or Turkish tax (unlimited taxation); This would be the case if, in the case of a natural person, a person had his domicile or habitual residence or, in the case of a legal person, his registered office or management in Germany and/or Turkey. . . .