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Legal Information

Current review status: 2026-03-17. This content may change at any time due to legislation, administrative guidance, case law, or tax authority practice.

Important Notice

This application is a simplified tax simulation. It provides a rough orientation only and does not replace individual tax or legal advice.

The calculator models a standard case with configurable rates, but it does not fully determine whether a filing obligation, exemption, or refund claim actually exists in your case.

What Is Reflected

  • German withholding tax at the configured statutory rate and the DTA cap for dividends.
  • Potential German refund amount above the DTA rate.
  • EUR to TRY conversion based on the manually entered exchange rate.
  • Turkish progressive income tax by bracket for the selected tax year.
  • Credit of German tax in Turkey limited to the Turkish tax on the dividend income.

Important Legal Limitations

  • The 50% Turkish dividend exemption is not automatic for a dividend from Germany. For foreign-source dividends, additional legal requirements can apply, especially a qualifying participation threshold and an actual transfer to Turkey by the filing deadline.
  • The app does not fully model Turkish filing thresholds and all declaration tests. Depending on the type of income and the year, separate reporting thresholds may matter before any tax is due.
  • The app does not model church tax, filing procedure details, documentation requirements, late filing consequences, or whether the German refund is actually claimed successfully.
  • This project uses a simplified calculation model. Real cases can differ because of residency tie-breakers, classification issues, foreign tax credit documentation, and future legal changes.

Current 2026 Position in This Project

  • German withholding tax remains modeled at 26.375% and the DTA limit remains modeled at 15%.
  • The Turkish 2026 income tax tariff is treated as official, not as a forecast.
  • The year selector distinguishes between the official 2025 and official 2026 Turkish brackets.