Registration requirements and fees
Are there any registration requirements, or any fees/taxes payable?

Turkey
Registration Requirements
Pursuant to the Regulation of the Turkish General Directorate of National Lottery on Lotteries and Draws with Non-Cash Prizes, promoters are required to obtain the approval of the GDNL before organizing a lottery, competition or prize promotion with a non-cash prize. Having said that, there are certain exceptions where approval is not required (certain exceptions are mentioned in the sections on Skills Competitions and Prize Draws).
Fees/Taxes payable
The organizer must pay 3% of the total value of prizes on offer (+18% VAT) to the GDNL as a registration fee. The registration fee cannot be less than TRY 6,000 (approx. US$993) (+18% VAT). Further, the organizer must deposit an amount that corresponds to more than 10% of the total market value of the promised prizes with the GDNL. This deposit requirement is reduced by 50% if the commencement date of the promotion is more than six months before the date for final delivery of the prizes.
In terms of taxes, the winner is responsible for all tax liability associated with the prize. On the other hand, prize draw organizers must pay an inheritance and gift tax of 10% of the total value of prizes on offer. Organizers of contests, sweepstakes and competitions are responsible for submitting the declaration by the evening of the 20th day of the month that follows the month when the contest, sweepstake or competition was held. Then the organizer can receive the tax amount from the winner.