Start with domestic law
Individuals regarded as resident in Turkey are generally taxed on worldwide income. A foreign work or residence permit is important evidence, but it must be assessed alongside housing, family and continuing activities in Turkey.
Bring entry and exit records, employment start dates, tenancy agreements and social security registration together on one timeline for the relocation year. Saying 'I spent more than six months abroad' may explain some circumstances, but it does not replace the complete analysis.
What if both countries consider you resident?
Double taxation treaties generally apply tie-breaker rules in sequence, considering permanent home, center of vital interests, habitual abode and nationality. The outcome is an allocation of taxing rights, not necessarily elimination of tax on every type of income.
Employment income, rent, dividends and independent professional income fall under different treaty articles. Crediting source-country tax in Turkey also depends on documentary and timing requirements.
Prepare a tax departure file before moving
Address and tax registration changes, bank and broker notifications, company shareholdings, the use of a home in Turkey and continuing contracts should be addressed on one checklist. The year and period covered by the new country's residence certificate matter.
A common mistake is focusing only on the new country's low tax rate while leaving Turkish connections undocumented. A well-planned departure reconciles both countries' rules on the same calendar.