KVK — thin capitalisation

Assessment involving thin capitalisation.

← All topics · Assessments and direct tax claims

Catalogue snapshot: 2026-08-15. Descriptions below retain the original Turkish catalogue text; they are not a current-law answer. Read the linked legislation for the applicable conditions.

Definition

Örtülü sermaye kullanımı tarhiyatı.

Who is affected?

Beyan, inceleme raporu veya takdir komisyonu kararına dayalı re'sen, ikmalen veya idari tarhiyatlar (GVK, KVK, KDV, ÖTV ve diğerleri).

Legislation and articles

Statute articles

Could not be verified in the current source set.

Common issues

Örtülü sermaye kullanımı tarhiyatı.

Example scenarios and questions

What can I do against a corporate-tax assessment for thin capitalisation?

Related penalties

Could not be verified in the current source set.

Private ruling (Özelge)

No verified private ruling (Özelge) record is directly linked to this topic.

Case law

No verified decision record is directly linked to this topic.

Calculators

Could not be verified in the current source set.

Petition / next step

Could not be verified in the current source set.

Provenance

shared/vergi-uyusmazlik-konulari.ts#tarhiyat/kvk-ortulu-sermaye
shared/mevzuat-instruments.ts

Related guides

Verified example questions in source: 1