The Resource Inheritance tax and foreign spouses in Turkey : a comparative study

Inheritance tax and foreign spouses in Turkey : a comparative study

Label
Inheritance tax and foreign spouses in Turkey : a comparative study
Title
Inheritance tax and foreign spouses in Turkey : a comparative study
Creator
Subject
Language
  • eng
  • eng
Summary
In recent years, many countries have either abolished inheritance and estate taxes or exempted spouses from these taxes. However, Turkey still levies inheritance tax on foreign spouses and heirs despite an increase in marriages with foreigners. This study examines thirty-two cases of inheritance in Turkey and compares Turkish inheritance tax policy with eleven European countries, using data from OECD statistics and the 2018 Worldwide Estate and Inheritance Tax Guide. It also examines Turkish laws and court cases and identifies several legal issues that foreign widows encounter when inheriting assets from Turkish spouses. Finally, it discusses the potential implications for Turkey's current tax policies. The results demonstrate that Turkish inheritance tax law is problematic for foreign spouses. Turkey's lack of tax agreements with other countries increases the problems associated with double taxation. The results also identified the lack of provisions for same-sex spouses and couples as well as couples who live together but are not married, and Turkey trails behind many other European countries in this regard. The author concludes that Turkey should abolish the spousal inheritance tax, or should conclude agreements with other countries to avoid double taxation of foreign widows and heirs living in Turkey
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 11 ; p. 1020-1029
http://library.link/vocab/creatorName
Tosun, A.N
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • married couple
  • spouse
  • tax policy
  • exemption
  • double taxation
  • case law
Label
Inheritance tax and foreign spouses in Turkey : a comparative study
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/G-I/INTERTAX/11_1020-1029.pdf
Publication
Note
20201014

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