CHAPTER 14 · LIFE & ONGOING DUTIES
Handle changes, setbacks and a later departure.
Keep the plan valid when your work, income, family, address or country changes.
A process for revisiting advice and formally closing or updating obligations.
Changes that deserve a fresh review
Revisit your position before becoming an employee, moving a foreign company’s management, starting a new business, selling a major asset, receiving a pension lump sum or changing your home country. A certificate supports the exemption regime but does not classify every later transaction automatically.
If facts relating to the original three-year history were wrong, seek advice promptly. Communiqué 333 provides for recovery of tax, penalties and interest where the conditions were not met. Preserve the full history and corrective correspondence.
Update official address, identity, banking and tax-residence records through the appropriate channels. A residence-permit change, business-address change and bank self-certification are separate tasks.
If an application or account is refused
- Obtain the written decision or exact missing-document request. Record the date received.
- Ask which review, objection or reapplication route applies and its deadline. Use a lawyer where immigration status or appeal rights are affected.
- Check lawful-stay and work consequences while challenging a decision; do not assume an objection extends permission.
- For banking, ask which compliant evidence or alternative service the bank can accept. Do not misstate residence or use a third party’s account as your own.
- Revise the move or business plan if a necessary permission is not available. Preserve records of all official responses.
Leaving Türkiye later
Before departure, reassess residence in both countries. Terminate or update leases and utilities, notify the proper address and tax offices, and tell banks the correct new tax-residence position. Ask about any special departure filing obligations rather than assuming the ordinary annual deadline remains applicable.
Close or transfer business activity formally if appropriate. Address outstanding returns, payroll, employees, SGK, company decisions, contracts, licences and liquidation requirements. Keep enough accessible funds and authorised support to complete later obligations.
The communiqué distinguishes people who cease to be Turkish resident from those still claiming exemption as residents. Obtain advice about the remaining exemption period and any future return; do not presume the clock pauses or restarts.
Keep professional relationships usable
Agree how your accountant or lawyer will receive notices after you leave and whether any power of attorney remains appropriate. Limit authority to the intended tasks and revoke it properly when the engagement ends.
Retain a final file containing certificates, departure records, deregistration decisions, accounts, returns, payment evidence and correspondence. Document remaining obligations and their owners; leaving the country is not the same as closing every legal or tax relationship.
Your document checklist
This is a preparation list. The receiving authority or bank may require additional or different documents.
- Written change-of-circumstances advice
- Official decisions and receipt dates
- Updated address/tax-residence notifications
- Deregistration or liquidation records where appropriate
- Final accounts, returns and payments
- Post-departure representative and outstanding-task list
Ask your adviser
- Does this change affect my original eligibility or only future income?
- What deadlines apply to a refusal or departure?
- What obligations continue after I leave?