I. Introduction The Communiqué Regarding the Extension of the Deadline for Joint Stock Companies and Limited Liability Companies to Increase Their Capital to the New Minimum Amounts (“Communiqué”) was published in the Official Gazette dated…
I. Introduction Electronic notification, which has recently become the principal means of communication between the tax administration and taxpayers, is governed by Article 107/A of the Tax Procedure Law No. 213 (the “TPL”). This article ex…
I. Introduction In real estate sales, payment of the sale price in cash, by wire transfer or by electronic funds transfer (EFT) gives rise to significant risks for the parties in practice. Chief among these risks are the carrying of large s…
I. Introduction The Regulation on the Rental of Motor Vehicles (“Regulation”) was published in the Official Gazette dated 15 August 2026 and numbered 33341. The Regulation aims to bring motor vehicle rental activities under a centralized re…
I. Introduction Fees paid by individuals who benefit from public services as consideration for the advantages obtained from such services are referred to as “fees”, and these charges are regulated under Fees Law numbered 492 (“Fees Law”). T…
“Principle Decision on the Use of a Loyalty Card Member’s Mobile Phone Number or Loyalty Card Number by a Third Party During a Purchase” (“Decision”), adopted by the Personal Data Protection Board (“Board”) on 11 February 2026 with decision…
I. Introduction The Regulation Amending the Regulation on Personal Health Data, was published in the Official Gazette dated 3 December 2025 and entering into force on the same date (“Amending Regulation”), introducing several significant a…
The Personal Data Protection Board (“Board”) adopted the “Principle Decision on the Recording of Photocopies of the Republic of Türkiye Identity Cards of Persons Receiving Accommodation Services in the Tourism and Hospitality Sector” (“Deci…
Communiqué on the Procedures and Principles of the Implementation of Article 376 of Turkish Commercial Code numbered 6102 (“TCC”) (“Communiqué”) had been published in the Official Gazette dated 15.09.2018 and numbered 30536 and it has been…
I. Introduction The Regulation on Participation in Venture Capital Funds and Venture Capital Practices (“Regulation”) was published in the Official Gazette dated 28.11.2025 and numbered 33091 and entered into force on the date of its public…
Below, you can find the details of the changes introduced in these tariffs. A. Minimum Attorney Fee Tariff The Minimum Attorney Fee Tariff (“Tariff”) has been published and come into effect on the Official Gazette dated 04.11.2025 numbered…
The Communiqué on Keeping Commercial Books Not Related to the Accounting of the Business in Electronic Form (“Communiqué”) was published in the Official Gazette dated February 14, 2025 and numbered 32813, with its effective date set as July…