This study was prepared to demonstrate how the proceeds from the legal practice can be taxed and what needs to be considered in the document layout. The income elements to which the earnings to be obtained from the attorneyship activity may be subject are explained and the problems encountered, especially in the case of the practice of attorneyship as a self-employment, are emphasized. The effects of changing the view of the tax administration, which has been guiding the practice for a long time, were discussed. Due to different provisions in tax laws, the problems that may arise as a result of carrying out the attorney's earnings as a self-employed were shown, and a legal analysis of these results was made. After explaining the types and legal nature of attorney's attorney fees, an answer has been sought to the question of who should be awarded the other party attorney's fee, which is still a controversial issue, and whether this fee is the right of the attorney or the client. The regulations in the law and communiqué are shown in order to clarify the document order in the counterparty legal attorney fee and the application of withholding in Value Added Tax, which is new in practice. Finally, in the study, some solution proposals for the taxation of attorney's attorney fees are included.