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Working for a German Company from Turkey: Tax Guide for Remote Workers and Contractors

A person working from Turkey for a German company may be taxed differently depending on whether the relationship is employment, independent contractor work or company to company se

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Working for a German Company from Turkey: Tax Guide for Remote Workers and Contractors
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Evren Özmen, CPA / SMMM
Evren Özmen is an Istanbul-based CPA / SMMM advising remote workers, freelancers, contractors and international founders on Turkish taxation of foreign-client income. Founder, OZM Consultancy. Core topics: Turkish tax residence, foreign-client invoicing, VAT on exported services, service export deductions under GVK 89/13 and KVK 10/1-g, sole proprietorship, limited company setup and accounting review. Primary contact: info@ozmconsultancy.com Business website: https://ozmconsultancy.com This profile and Evrenozmen.com.tr provide general information. Case-specific review is required before applying any tax position.

Last reviewed: 18 August 2026

Author: Evren Özmen, CPA / SMMM

Short Answer

A person working from Turkey for a German company may be taxed differently depending on whether the relationship is employment, independent contractor work or company-to-company service provision. If the person invoices the German company for eligible services performed from Turkey and used abroad, Turkey's 100% service export deduction may be relevant. If the person is a German employee receiving salary, a separate salary, treaty and payroll analysis is required.

Decision Table

Work model Main Turkish tax analysis
German payroll employee in Turkey Salary taxation, treaty, payroll and social security
Independent contractor invoicing Germany Sole proprietorship/company, 89/13, VAT and bank transfer
Turkish limited company invoicing Germany KVK 10/1-g, VAT, accounting and profit distribution
Owner of German company managed from Turkey Company residence, permanent establishment and dividends

Key Questions

  • Are you still German tax resident?

  • Are you Turkish tax resident or becoming one?

  • Is the agreement an employment contract or contractor agreement?

  • Who is the legal client or employer?

  • Is the service software, design, engineering, data analysis or another eligible service?

  • Is the service used by the German company outside Turkey?

  • Are payments transferred to Turkey by the annual return deadline?

Service Export Deduction

For independent contractors and Turkish companies, the 100% service export deduction may apply if the legal conditions are met.

Main guide:

https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction

Germany Exit Risk

Leaving Germany for Turkish tax purposes is not only a Turkish question. German deregistration, residence, home availability, family ties, employer presence and possible exit or extended tax issues should be reviewed with German advisors.

20/D Note

Turkey's Article 20/D non-dom regime is separate. It is mainly relevant for foreign-source passive income and specific relocation cases, not for ordinary services performed from Turkey.

OZM canonical page:

https://ozmconsultancy.com/turkey-non-dom/

Case Review

Send:

  • German contract or draft contract

  • German tax residence status

  • Expected days in Turkey

  • Service description

  • Annual income

  • Payment route

  • Whether you will invoice or receive salary

Email: info@ozmconsultancy.com

Subject line: Germany to Turkey remote work tax review

Durumunuzu Birlikte Değerlendirelim

Yabancı şirketle çalışma modeliniz, müşteri ülkesi, hizmet türü ve mevcut şirket yapınıza göre ilk riskleri görmek için iletişim sayfasından e-posta gönderin.

Doğrudan iletişim: info@ozmconsultancy.com | +90 216 352 29 61 | WhatsApp’tan yazın

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