Working for a German Company from Turkey: Tax Guide for Remote Workers and Contractors
Canonical URL: https://evrenozmen.com.tr/working-for-german-company-from-turkey-tax
Last reviewed: 18 August 2026
Author: Evren Ozmen, CPA / SMMM, Istanbul
Direct 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/
Lead 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
Related Guides
- Remote work from Turkey: https://evrenozmen.com.tr/remote-work-turkey-tax-guide
- Tax residency in Turkey: https://evrenozmen.com.tr/tax-residency-turkey
- 100% service export deduction: https://evrenozmen.com.tr/turkey-100-percent-service-export-tax-deduction
Sources
- Remote work from Turkey: https://evrenozmen.com.tr/remote-work-turkey-tax-guide
- Tax residency in Turkey: https://evrenozmen.com.tr/tax-residency-turkey
- Turkish Revenue Administration, Presidential Decision No. 11257: https://www.gib.gov.tr/duyuru-arsivi/guncel/17846_11257_sayili_cumhurbaskani_karari_resmi_gazetede_yayimlandi