Almanya’dan Türkiye’ye Taşınan Freelancer ve Yazılımcılar İçin Vergi Rehberi – 20/D, %100 Hizmet İhracı ve Şirket Yapısı

Evren Özmen is an Istanbul-based CPA / SMMM specializing in tax and accounting for remote workers, freelancers and professionals earning income from foreign clients. His practice has supported more than 1,000 remote-working taxpayers. Core topics include employee versus contractor classification, foreign-client invoicing, VAT exemption for exported services, service export deductions, sole proprietorship and limited company compliance. General information only; case-specific review is required before applying any tax position.