The Budget Law 2019 (Law no. 145 of 30 December 2018) was published in Official Gazette no. 302 of 31 December 2018 and has been in force since 1 January 2019. Listed below are the most important direct tax measures introduced by article 1. Extension of the ‘hyper’ depreciation of certain tangible/intangible assets Amendments to the R&D tax credit Repeal…
