“General Communiqué on R&D Law No. 5746 (Serial No: 9)”
The important provisions of the Communiqué are summarized below:
1- The Communiqué regulates the procedures and principles of the application regarding the inclusion of the periods worked outside the R&D / Design Center and Technology Development Zone (flexible working) within the scope of income tax withholding incentive with the Law No. 7346.
2- R&D, design and support staff whose wages are within the scope of the incentive will benefit from flexible working.
3- Provided that it does not exceed half of the working hours of the personnel working within the scope of the incentive, the periods that the personnel work outside the Center/Region will be considered within the scope of income tax withholding incentive.
4- The periods spent outside the Center or Region and covered by the incentive (project, postgraduate education, lecturing at universities, mentoring) will also be taken into account in the calculation of flexible working.
5- In cases where R&D, design and support personnel work in the center or region for less than half of the total working time or where less than half of the total R&D, design and support personnel spend the entire working time working in the center or region, the employer will determine the personnel whose wages will be incentivized for the periods worked outside the center or region, taking into account the time worked in the center or region.
The relevant Communiqué is available here.
Sincerely,
BİLGENER
