“Mükerrer madde” means a repeated/bis article — 20/D was slotted in after Article 20 of the GVK by Law 7582 (Official Gazette No. 33270, 4 June 2026). It exempts income and earnings derived outside Türkiye for twenty years for new tax residents whose three prior calendar years are free of Turkish domicile and disqualifying tax liability, denies foreign tax credits and expense deductions on the exempt income, and applies retroactively to 1 January 2026.
Full analysis: the definitive Law 7582 guide.