On 30 November 2018, Turkey published Decision No. 405 in the Official Gazette, which provides for a six-month extension of the deadlines in relation to foreign assets disclosure under the tax amnesty regime introduced by Law No. 7143 of 11 May 2018 ({News-2018-05-23/A/4-previous coverage}). This essentially provides that taxpayers now have until 31 May 2019 to disclose foreign assets and until 30 June 2019 to pay a 2% tax on the assets disclosed, instead of the original deadlines of 30 Nove…