Amendment On Merger Fillings Procedures

Sermaye Piyasası Kurulu (“SPK” veya “Kurul”), i-SPK.15.2 (03.09.2026 tarih ve 54/1614 sayılı) sayılı İlke Kararı (“İlke Kararı”) ile, II-15.1 sayılı Özel Durumlar Tebliği (“Tebliğ”) kapsamındaki pay sahipliği açıklama eşiğinin alt sınırını %3’e indirdi. İlke Kararı, 11.09.2026 gün sonundan itibaren uygulanacak.

The Capital Markets Board of Türkiye (“CMB” or the “Board”), through its principle decision No. i-SPK.15.2 (dated 03.09.2026 and numbered 54/1614) (“Resolution”), has lowered to 3% the minimum shareholding disclosure threshold under the Material Events Disclosure Commu-niqué No. II-15.1 (“Communiqué”). The Reso-lution will apply as from the end of the day on 11.09.2026.

Turkey's Capital Markets Board has introduced new disclosure thresholds and free-float calculation methodologies that will fundamentally reshape transparency requirements for publicly traded companies. The regulatory changes lower material event disclosure thresholds from 5% to 3% and establish comprehensive daily monitoring of shareholding structures through the Central Securities Depository.

Sermaye Piyasası Kurulu (“SPK”), 28.08.2026 tarihli ve 52/1589 sayılı kararı (“Karar”) ile VII-128.1 sayılı Pay Tebliği’ne (“Pay Tebliği”) atıfla, payları Borsada işlem gören ortaklıkların belirli pay sahipleri tarafından gerçekleştirilecek Borsa dışı pay devirlerine ilişkin yeni esaslar belirlemiştir. Pay Tebliği’nin 27. maddesi, belirli nitelikteki pay sahiplerinin herhangi bir 12 aylık dönemde ortaklık sermayesinin %10’unu aşan pay satışlarını Borsada gerçekleştirmeden önce SPK onaylı pay satış bilgi formu düzenlemelerini öngörmektedir.

The Capital Markets Board (“CMB”), by its decision dated 28.08.2026 and numbered 52/1589 (“Decision”), has introduced new principles regarding off-exchange share transfers to be carried out by certain shareholders of companies whose shares are traded on the stock exchange, with reference to the Communiqué on Shares No. VII-128.1 (“Communiqué on Shares”).

The General Terms Amending the General Terms and Conditions of Compulsory Earthquake Insurance (the “Amendment”), published in the Official Gazette dated 21 August 2026 and numbered 33347, revised Article C.4 of the General Terms and Conditions of Compulsory Earthquake Insurance concerning changes in the beneficiary.

21.08.2026 tarihli ve 33347 sayılı Resmi Gazete’de yayımlanan Zorunlu Deprem Sigortası Genel Şartlarında Değişiklik Yapılmasına Dair Genel Şartlar (“Değişiklik”) ile Zorunlu Deprem Sigortası Genel Şartlarının menfaat sahibinin değişmesine ilişkin C.4 maddesi yeniden düzenlenmiştir.

İnanç sözleşmesi ve inanılı işlem, günlük hayatta sıkça karşılaşılan ancak hukuki sonuçları karmaşık olan ilişkilerdir. Bir taşınmazın borca karşılık geçici olarak başka bir kişi üzerine devredilmesi veya malvarlığı değerinin belirli bir amaçla güvenilen kişiye bırakılması gibi işlemler, başlangı

In mergers and acquisitions (M&A) transactions, one of the most important sections of share purchase agreements consists of the representations and warranties provided by the seller to the buyer. The accuracy of these representations directly affects the risk associated with the transaction for both the buyer and the seller. The disclosure letter, as an integral part of share transfer transactions, plays a crucial role in determining the allocation of risks related to the seller's representations and warranties.

Corporate fraud cases can rapidly escalate from financial losses to board-level governance crises, regulatory sanctions, and severe reputational damage. The Association of Certified Fraud Examiners' 2026 report reveals that organizations worldwide lose approximately 5% of annual revenue to fraud, with Turkey-based cases showing median losses of $170,000—significantly above the global average. How can legal and compliance teams detect irregularities, preserve evidence, and address control weaknesses be

The Turkish Court of Cassation's Grand General Assembly has issued a landmark decision establishing that lawsuits stemming from violations of non-compete obligations under the Turkish Code of Obligations fall within the jurisdiction of commercial courts of first instance. This precedent-setting ruling, published in the Official Gazette in September 2025, provides crucial clarity on the proper judicial forum for employers seeking to enforce restrictive covenants against former employees. The decision resolve

Turkey's Constitutional Court has upheld the Competition Board's authority to conduct on-site inspections at its discretion, marking a pivotal moment in defining the balance between administrative oversight powers and constitutional protections. The ruling addresses fundamental questions about the scope of regulatory inspection authority and its implications for businesses subject to competition law enforcement.

Presidential Decision No. 11066 introduces significant changes to the threshold values that determine which companies must undergo independent audits in Turkey. This regulatory update has important implications for corporate compliance and financial reporting requirements across various business sectors.

A new amendment to Turkey's commercial books regulation has been published, introducing changes to the requirements for maintaining electronic records of business documents unrelated to enterprise accounting. The Amendment Communiqué modifies existing provisions governing digital record-keeping obligations for commercial entities.

Significant developments in law and technology emerged in February 2026, including a new Turkish Personal Data Protection Board principle decision, proposed digital copyright regulation for online platforms, pay transparency discussions, OECD guidance on artificial intelligence, and a DSA investigation concerning TikTok. This update provides insights on these developments alongside recent judicial decisions in labour law and personal data protection.

Turkey has initiated a comprehensive reform process to streamline licensing procedures in the energy and mining sectors through new omnibus legislation. The most significant change involves the centralization of permitting processes, fundamentally altering how licenses are obtained and managed. This legislative overhaul, enacted through Law No. 7554 and complemented by Law No. 7555, represents a major shift in regulatory framework affecting multiple industries.

The Personal Data Protection Board has issued a significant decision addressing a widespread compliance challenge: the practice of combining privacy notices with explicit consent requests in a single document or consent mechanism. This development has important implications for organizations managing data protection obligations.

The Presidential Decision amending the criteria for determining which companies are subject to independent audit under Article 397 of the Turkish Commercial Code (No. 6102)...

The Law No. 7499 on Amendments to the Code of Criminal Procedure and Various Laws ("Law No. 7499"), known in the public as the "8th Judicial Package", is published in the Official Gazette on March 12, 2024.

Climate Law No. 7552 entered into force after being published in the Official Gazette dated 9 July 2025. This information note summarises the main provisions of the Climate Law and its implementation mechanisms.