Domicile

Domicile (yerleşim yeri) is residence with intent to remain — the Civil Code concept of having your home somewhere. In Turkish tax law it’s the first and fastest route to residency: establish a domicile and you can be a full taxpayer from arrival, without waiting for the six-month presence test. For Law 7582 planning, deliberately establishing (or avoiding) domicile is how movers control which calendar year becomes residency year one.