Özet:

Abstract en Private pension system has been available in Turkey since 2001.  The scheme is based on voluntary participation and shares are principally paid by individual participants but can also be paid by employers. For the payments made by individual participants, there is a government contribution of 25%. The taxation of contribution payments for private pension scheme and the amount of accumulations following the opt-out of the scheme has been amended by Law No. 6327. In this study the status of contribution payments for private pension scheme  in terms of tax practises, the taxation of the amount of accumulations following the opt-out of the scheme, private pension companies and private pension funds have been reviewed. Additionally, the pension transactions relating to banking and insurance transaction tax and the stamp tax have also been outlined

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