Is the Türkiye 20-year foreign income tax exemption currently in force?

Not yet. The Grand National Assembly accepted the bill (Esas No: 2/3669) on 21 May 2026. The law has not been transmitted to the President or published in the Resmî Gazete as of the date of this brief. Under Article 89 of the Constitution, the law is enforceable only after presidential promulgation and publication in the Official Gazette.

Who qualifies for the 20-year foreign income tax exemption in Türkiye?

Real persons who establish tax residency in Türkiye and who satisfy two preconditions: they were not considered residents of Türkiye for the three calendar years immediately preceding relocation, and they did not have full taxpayer status or general tax liability in Türkiye during that period. The exemption applies exclusively to foreign-sourced earnings.

Does the Türkiye Citizenship by Investment programme change under this legislation?

No. The CBI programme statutory framework is not amended by Law 2/3669. Turkish citizens, including those who acquired citizenship through the CBI routes, may separately establish Turkish tax residency and claim the 20-year exemption provided the three-year non-residency precondition is satisfied.

What is the Türkiye wealth amnesty rate under Geçici Madde 19?

The standard rate is 5% on declared foreign assets. Reduced rates of 0% to 4% are available subject to specified conditions including term-deposit commitments. Declared assets must be transferred to Türkiye within two months of declaration and held for two years. The declaration deadline is 31 July 2027.

What is the inheritance and gift tax rate for qualifying foreign residents in Türkiye?

1% on inheritance and gift transfers where the transferor qualifies under Mükerrer Madde 20/D and the transfer occurs during the 20-year exemption period. The rate is conditional on continued qualification under the foreign income exemption regime.

How does the Türkiye 20-year regime compare to Italy's Article 24-bis or Greece's Article 5A?

Italy under Article 24-bis TUIR imposes a flat EUR 200,000 substitute tax per year for up to 15 years. Greece under Article 5A of Law 4172/2013 imposes EUR 100,000 per year for up to 15 years with a EUR 500,000 investment commitment. The Türkiye regime, once gazetted, provides a 20-year horizon with no annual substitute tax on foreign-source income.

Can clients begin preparation work before the law is published in the Resmî Gazete?

Yes, with caveats. Pre-publication preparation can include source-country tax position analysis, existing-structure review, banking coordination for the wealth amnesty, corporate structuring decisions, and estate planning revision. Formal declarations and Turkish transfer steps must wait until the law is gazetted and implementing regulations are issued.

Nursing Study in Germany

Nursing Study in Germany Program

Would you like to work in the healthcare field in Germany?

NTL offers you the opportunity to find a job in the health care field; by studying nursing first in Germany and then joining a health care centre.

Features of the Nursing Study in Germany Program:

First of all, it is an irreplaceable opportunity to study at the best nursing institutes in Germany.
Then, the possibility to work immediately after the end of the study.
In addition, obtaining a monthly stipend for study, sufficient to cover the student’s housing expenses and daily life requirements.
The student’s family can join her later (the husband and children) if she is married.
Apply for health insurance.
Obtaining residency and then the possibility of applying for German citizenship.

Conditions required for a nursing study in Germany program:

The student must have a high school diploma as a minimum.
Age between 18 and 35.
Obtaining the B1 level in the German language in the home country in one of the recognized language institutes.
A work contract with a health care centre, according to which the student will apply to study in a nursing institute first.

What does NTL offer in this program?

In this framework the nurse signs the contract with NTL and the last does the following:

Provide the applicant with all the necessary information, documents and certificates required. The applicant will prepare and authenticate them from government agencies, ministries, and embassies in the home country.
Guidance and assistance in preparing the required documents, translating, and attesting them from German government agencies.
Provide the applicant with a work contract in a health care centre in southern Germany that entitles her to register in nursing institutes.
Assistance in finding adequate housing for the nurse, considering comfort and proximity to the workplace.
Obtain residency for the nurse and arrange for her legal status in all official German government departments.
Help in opening a bank account, and health insurance procedures.

It is time to think about the future! Studying Nursing in Germany is now closer to you…

Türkiye 20-Year Tax Exemption 2026: Foreign Residents Reset

Türkiye’s Parliament has passed a 20-year exemption on foreign income, a 1% inheritance rate, and a wealth amnesty through July 2027. Awaiting Resmî Gazete publication.

US Birthright Citizenship 2026: What Changes to Expect

The US Supreme Court is preparing to rule in Trump v. Barbara (Docket 25-365) on whether Executive Order 14160 can end automatic birthright citizenship for children born in the United States to undocumented immigrants and temporary visa holders. A ruling is expected before the term ends in summer 2026. This regulatory analysis sets out the current rules under the 14th Amendment and 8 U.S.C. § 1401(a), what the executive order proposes to change, three realistic outcome scenarios, and what EB-5 and E-2 investors should expect ahead of the decision. NTL International reviews Caribbean Citizenship by Investment and European Residency by Investment alternatives that provide structural insulation from US policy volatility.

Dubai Removes Minimum Property Value for the Two-Year Investor Visa: 2026 Rule Change and Golden Visa Comparison

Legal Framework of the Nursing Study Program in Germany 2026

Portugal Citizenship & Nationality Law 2026

Portugal has moved to tighten its nationality framework after the President promulgated the 2026 amendment to the Nationality Law on 3 May 2026. The new framework points to a longer citizenship timeline of 7 years for EU and CPLP nationals and 10 years for most other foreign residents, while entry into force still depends on publication in the Diário da República. This article explains the legal position, pending application concerns, and the likely impact on current residents and Golden Visa investors.

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Features of the Nursing Study in Germany Program:

Conditions required for a nursing study in Germany program:

What does NTL offer in this program?

Dubai Removes Minimum Property Value for the Two-Year Investor Visa: 2026 Rule Change and Golden Visa Comparison

Legal Framework of the Nursing Study Program in Germany 2026

Portugal Citizenship & Nationality Law 2026

Türkiye 20-Year Tax Exemption 2026: Foreign Residents Reset

Key Takeaways

Türkiye (new regime)

Italy

Greece

Portugal NHR (closed)

Türkiye Tax Reform 2026 FAQ: Eligibility, Timing, and Strategy