Firm Profile > Moral & Partners > Istanbul, Turkey

Moral & Partners
Selenium Plaza, Hakk? Yeten Cad. No:10
C Floor:16 Fulya

Employment Tier 3

Moral & Partners handles general employment advice, compliance matters, and litigation and disputes work. The team acts for clients in the heavy industry, automotive, agriculture, logistics and textiles sectors. Efe Kinikoğlu and Sezai Moral lead the team with Özgür Güner, who is recommended for his ‘tactical knowledge’. New clients include Borusan Holding, a heavy industry manufacturing group.


‘Creative, enthusiastic, customer-oriented lawyers with good technical knowledge and excellent communication skills.’

‘We are impressed with the employment team’s commercial awareness and alternative solution production capability for complex employment law issues.’

Commercial, corporate and M&A Tier 4

Moral & Partners' managing partner Vefa Reşat Moral has built up a first-rate reputation among Turkish family-owned businesses across various industries, and is a first point of contact for advice on family business M&A. In addition, under his leadership, the firm has grown its roster of large Turkish and international clients. The team, which is equally strong on the buy and sell side of transactions, also includes Serkan Pamukkale.

Practice head(s):


‘The team is always like a one great brain’.

‘They are very well connected and any of them can continue to work on a subject that another colleague had started before’.              

‘They are fluent in English and have a high experience in international law’.        

‘The team is very responsive and they have serious approach to legal work’.

‘Mr. Resat Moral has wide knowledge and experience; he provides accurate, precise and very clear legal advice’.                

‘They are always coming with very good solutions to our questions from different areas of expertise’.

‘All members of the MORAL & PARTNERS team are customer-oriented lawyers with good technical knowledge and excellent communication skills’.

‘Their advice is always clear, concise and provided with a quick turnaround’.

‘They work as if they were part of the company and they try to create solutions to reach the most efficient resolution’.

‘I would highly recommend them in commercial and corporate matters’.             

Key clients


Japan Tobacco International

Borusan ENBW

Borusan Mannessmann


Syngenta Turkey

Stoller Turkey


Elektra Engineering

Vansan Water Technologies

Fokker Elmo (a subsidiary of GKN)

Arimpeks Aluminium

Ortopro Medical Devices

Gunak Construction

Meya Mining


Volkan Firefighting Vehicles

Levent Kimya

Gözalan Group (Columbia Sportswear)

Asmira Group

Park Forbes

Erçetin Rose Oil

Dekim Pharmaceuticals

Elektral Engineering

Elektra Elektronik



B&W Spig

Barçin Sports Wear (Nike)

Dispute resolution Tier 4

Moral & Partners, whose team is jointly led by Efe Kinikoğlu and Sezai Moral, has a varied practice covering tax disputes, customs litigation and shareholder disputes, among others. In addition to representing clients in arbitration and litigation, the group also assists with mediating disputes. Clients include companies from sectors such as logistics, textiles, automotive, real estate, energy, food, IT and retail.

Practice head(s):


‘Find the best solution for every type of dispute by providing pros and cons of each option’.

‘All members of the team are customer-oriented lawyers with good technical knowledge and excellent communication skills’.

‘Their advice is always clear, concise and provided with a quick turnaround’.

‘They try to create solutions to reach the most efficient resolution by either litigation or alternative dispute resolution methods’.

‘Efe Kınıkoglu and all other members of the team are extremely helpful, always ready to answer questions and explain things in detail’.

‘They are all prompt, knowledgeable and reliable attorneys with strong attention to detail’.       

‘They are easy to reach and response rates are very fast’.

Key clients

Borusan Holding

Borusan Manheim

Borusan Mannesmann

Borusan İş Makinaları Kiralama


Japan Tobacco International

DHL Logistics


Syngenta Turkey

Stoller Turkey


B&W Spig


Vansan Water Technologies

Arcangeli Giovanni & Figlio S.A.S. (A reputable global planting company)

Gözalan Group

Erçetin Rose Oil

Dekim Pharmaceuticals

Park Forbes

Barçin Sports

Elektra Engineering

Elektral Elektronik



Volkan Firefighting Vehicles

Dekim Pharmaceuticals

Ortopro Medical Devices

Gunak Construction

Meya Mining

Levent Kimya

Diper Kimya



Bahlaq Trading Est

Annovi Reverberi North America

Asmira Group

Moral & Partners

Being one of  the esteemed and independent full service law firms of Turkey Moral & Partners enjoys providing legal services to its international and national clients with its  dynamic and experienced team. Moral & Partners has two main offices in Istanbul and Izmir. 


A Short History

Moral & Partners was founded in 1968 by Hudai Moral and in 1980 Sezai Moral joined the firm to diversify the legal practice areas offered. Vefa Resat Moral, having had a career with Turkey’s top tier law firms, joined the Firm in 2006 bringing a new generation touch to the Firm. Partners Aslı Pamukkale and Serkan Pamukkale joined Moral & Partners as Partners having more than 20 years taste in Turkish leading firms in 2013 and a transition phase to a new era had started for Moral & Partners. In 2015 Efe Kınıkoğlu joined the Firm with an esteemed background in Turkey’s largest law firms and leading companies.

Industry Expertise:

Moral & Partners has a broad range of national and international clients in various sectors, including but not limited to:

  • Automotive,
  • Agriculture,
  • Aerospace and defense,
  • Associations,
  • Art,
  • Construction and real estate,
  • FMCG,
  • Financial institutions,
  • Food and entertainment,
  • Energy and natural resources,
  • Heavy industry,
  • Logistics,
  • Luxury,
  • Pharmaceuticals and health,
  • Tobacco,
  • Technology.

Client Profile:

  • National and international companies including companies operating in free zones and industrial zones,
  • Conglomerates,
  • International law firms,
  • Financial institutions,
  • Institutional investors.

Areas of Practice:

Banking and Finance, Compliance, Corporate, Capital Markets, Customs Law, Cyber Security Law, Data Protection, Energy Law, Informatics Law, Intellectual Property Law, International Contracts and Commercial Transactions, Labour and Social Security Law, Litigation and Dispute Resolution, Mergers and Acquisitions, Private Clients, Real Estate and Construction Law.

M&A Team:

Moral is listed among the top ten Turkish law firms in Merger Market’s legal advisory league tables. The firm’s M&A practice covers mergers, acquisitions, joint ventures, divestitures, spin-offs, private equity investments, venture capital investments, strategic alliances, compliance and corporate governance and post-M&A disputes. The firm has expertise in acting for both the seller side and buyer side on M&A transactions in industries such as information technology, telecoms, real estate and construction, automotive, automotive sub-industry, sports and entertainment, retail, tourism, food, energy, medical and media.

Corporate Law Team:

Moral & Partners’ corporate law team advises international and national clients, and possesses a strong legal view harmonized by a business-oriented approach, bringing practical and tailor-made solutions to general corporate issues.  GCs of Moral & Partners’ corporate retainer clients enjoy the firm’s valuable knowledge of the Turkish legal market, the highest quality of responsiveness, industry-specific experience and international reporting standards.

Litigation and Alternative Dispute Resolution Team:

Moral and Partners’ litigation and dispute resolution team is one of the well regarded teams in Turkey providing services to highly reputable conglomerates  and companies.  Moral & Partners’ team is proud of its protective legal assistance on managing potential disputes via its risk management and mitigation system. GCs of conglomerates and well regarded national and international companies are delighted with Moral & Partners’ tailor made services and live reporting system and happy to see decreasing numbers in their litigation files. The team provides expert knowledge and experience in corporate and post-M&A related, institutional investor related; commercial, consumer protection, intellectual property, real estate, employment and tax related disputes.

Compliance Team:

Moral & Partners compliance team provides business oriented alerts and advice with a great foresight regarding regulatory developments to prevent the hampering effect of legal regulations on commercial operations.

The main services provided by the firm’s compliance department are; industry specific legal compliance, compliance to e-commerce and data protection laws and regulations, and management of corporate governance procedures.

Compliance department is specifically assertive in sector specific regulations such as technology, pharmaceuticals and health, agriculture, automotive, tobacco, energy and natural resources, free zones.

Labour and Social Security Team:

Moral & Partners Labour and Social Security Law  team takes pleasure in providing  preventive advise to its employment clients. Team’s hands on approach and alerting system on potential disputes regarding employment cases are highly appreciated by GCs. Moral & Partners’ services in labour and social security law cover: preventive day to day labor law advise, white-collar crimes, disputes related to compensation and contractual rights; social security;  disputes relating to employment periods; work contracts and documents; reviewing HR policy of companies; and work and residence permits.

IT Team:

Moral & Partners’ IT department provides  services including but not limited to data protection, international data transfers, cyber security, IT due diligence check in M&As,  e-commerce, regulatory and customized compliance . Legal expertise and specialization in the IT industry are blended in Moral & Partners’ IT team with experience boosted through completed projects.

Real Estate and Construction Team:

Real estate and construction law team provides expert legal advice to national and international investors. Moral & Partners enjoys advising multi-function construction projects and shopping mall projects all over Turkey, and is pleased to work with the leading commercial real estate developers. The team is also  experienced in real estate disputes.

Energy Team:

Moral & Partners’ energy law practice covers the following areas: corporate matters; regulatory and compliance; renewable energy investments, mergers and acquisitions; infrastructure projects; project finance, project developments; and dispute resolutions. The firm enjoys providing services to leading Turkish and international energy companies and conglomerates.


Department Name Email Telephone
Corporate and Commercial Reşat Moral +90 212 232 35 95
Litigation and Dispute Resolution Efe Kınıkoğlu +90 212 232 35 95
Banking and Finance Serkan Pamukkale +90 212 232 35 95
Compliance Aslı Pamukkale +90 232 441 03 17
Compliance Reşat Moral +90 212 232 35 95
IT Law and Data Protection Efe Kınıkoğlu +90 212 232 35 95
Energy Law Reşat Moral +90212 232 35 95
Labour and Social Security Law Özgür Güner +90 232 441 03 17
Photo Name Position Profile
 Göktürk Şahin  photo Göktürk Şahin Senior Associate
 Ece Özünlü  photo Ece Özünlü Associate
 Berkay Ünel  photo Berkay Ünel Associate
 Korhan Bakır  photo Korhan Bakır Senior Associate
 Mert Bayrak  photo Mert Bayrak Associate
 Bilge Binay Kanat  photo Bilge Binay Kanat Senior Associate
 Duygu Bozkurt  photo Duygu Bozkurt Associate
 Bahar Esentürk  photo Bahar Esentürk Associate
 Eylül Bengisu Gümüş  photo Eylül Bengisu Gümüş Associate
 Özgür Güner  photo Özgür Güner Managing Associate
 Aybike Gürcan  photo Aybike Gürcan Associate
Mr Efe Kınıkoglu  photo Mr Efe Kınıkoglu Partner.
 Karaca Kacar  photo Karaca Kacar Senior Associate
 Deniz Kalkan Kocaer  photo Deniz Kalkan Kocaer Associate
 Dilara Kaymaz  photo Dilara Kaymaz Associate
 Aslı Kinsiz  photo Aslı Kinsiz Associate
 Melis Menku  photo Melis Menku Associate
 Nihal Bengisu Mete  photo Nihal Bengisu Mete Associate
Mr Kadir Sezai Moral  photo Mr Kadir Sezai Moral Founder Partner.
Mr Vefa Resat Moral  photo Mr Vefa Resat Moral Managing Partner.
Mr Mehmet Hüdai Moral  photo Mr Mehmet Hüdai Moral Founder Partner.
 Asu Motur  photo Asu Motur Associate
 Aslı Pamukkale  photo Aslı Pamukkale Partner
Mr Serkan Pamukkale  photo Mr Serkan Pamukkale Partner. 
 Uğursan Yiğit Parmaksız  photo Uğursan Yiğit Parmaksız Senior Associate
 Hande Solak  photo Hande Solak Associate
Mrs Selin Su  photo Mrs Selin Su Associate.
Number of Partners : : 6
Number of Fee Earners: : 44
IBA (International Bar Association)
World Link for Law
Legal Netlink Alliance

COMPANY/FIRM: Client Choice Awards

TESTIMONIAL: Resat makes the clients feel that they are in safe hands; he provides appropriate advice

COMPANY/FIRM: Chambers and Partners

TESTIMONIAL: Resat is on top of all critical issues and has a very constructive, problem-solving style that helps us close deals in a timely manner.

COMPANY/FIRM: Client Choice Awards

TESTIMONIAL: Efe is a good solution provider; he has a consistent record for delivering results

Moral & Partners is an independent law firm which keeps pace with the global evolution. The firm enjoys advising its international clients on cross border work in various areas of law via its wide range of international legal network accumulated over the years combined with a wealth of expertise.

Client Profile

The firm satisfies clients expectations by offering transparent, flexible and client friendly pricing mechanism being accessible during global working hours.

Moral & Partners has a broad scope of international client portfolio operating in various industries such as automotive, agriculture, aerospace and defence, energy, health and pharmaceuticals, heavy industry real estate, retail, technology, textiles, trading platforms, tobacco, tourism.

Moral & Partners’ client profile includes;

· International law firms advising their clients in compliance issues,

· Multinational companies carrying business operations in Turkey,

· Companies located in Turkey and wishing to enlarge their businesses overseas,

· Corporate finance institutions.

The Team

Moral & Partners provides a partner-oriented approach with an energetic team carrying multidisciplinary backgrounds. Moral & Partners’ team is accessible 24/7 and highly talented in international reporting on cross border work.

Work Experience

Cross border M&A, regulatory compliance and compliance Q&A’s, general corporate work, employment issues, international litigation and dispute resolution, energy related work, cyber security attacks and IT law are some of the international work footprints of Moral & Partners.

Moral & Partners International Network

Moral & Partners possesses an esteemed global network with a proven work experience. Moral & Partners is an active member of International Bar Association, Legal Netlink Alliance and World Link For Law.

Corporate Social Responsibility and Diversity

Corporate Social Responsibility

Moral & Partners is proud of giving back to community while working hard to contribute a sustainable environment, business society and profession.

Supporting Entrepreneurs: Moral & Partners supports entrepreneurs via legal and business trainings by making collaborations with well-respected investment platforms, universities, NGOs and incubation centers.

Supporting Women Entrepreneurs: Moral & Partners proudly supports Arya Women, leading women entrepreneurship platforms, while providing probono trainings on the way of increasing female involvement to business world.

Supporting Art Awareness in Turkey: Moral & Partners supports Contemporary Istanbul since 2017, the leading international art fair, as the exclusive legal service sponsor.

Sustainable Family Businesses: Moral & Partners believe sustainable family business will be the heart of Turkish business environment, as 95% of the companies are family businesses, therefore Moral & Partners provides pro bono trainings on awareness of sustainability via corporate governance to family owned companies.

Environment: Moral & Partners collaborates with Aegean Forest Foundation by planting Moral & Partners 50th Year Grove to provide a healthy and sustainable environment for our next generations.

Law Students Professional Development Program: Moral & Partners gives back to legal community providing practical workshops and ateliers lectured by Partners and Seniors on niche areas of law (i.e. Arbitration, M&A, Banking Finance, Contract Management) namely “the Role of Lawyer” designed for law school students in all over Turkey in cooperation with reputable universities in order to contribute professional developments of law students.

Caring Street Animals: Moral & Partners loves animals and believe that it is the responsibility of every single human to help and protect them. The firm supports Patili Bahce, an organization founded by animal lovers that provides the feeding, sheltering and protection of the street animals.


Moral & Partners, as a law firm raised with 70% female members, has launched an internal Code of Conduct and Ethical Standards in 2016. Diversity is one of the most important issues under ethical standards.

The firm ‘s policies focus to embrace diversity and equality in both human resources and supply chains. Moral & Partners tries to enlarge its team with attorneys and administrative staff from various cultures, pays attention to diversity while promoting partners and associates and selecting suppliers.

Presidential Decree on Extending the Suspension Period to Prevent the Loss of Legal Rights

Presidential Decree on Extending the Suspension Period to Prevent the Loss of Legal Rights no. 2480 (the “Decree”) has been published on the Official Gazette no. 31114 and dated 30 April 2020. The Decree has been entered into force as of its publication date.

In the scope of the Decree; the suspension period introduced with the provisional Article no. 1 of the Law Amending Certain Laws no. 7226 to prevent loss of legal rights due to the occurrence of Covid-19 pandemic in our country has been extended from May 1, 2020 (including this date) until 15 June 2020 (including this date).


a) Time limits in terms of the origination, exercise and termination of any rights, period of limitations and peremptory terms including but not limited to filing legal actions, commencing enforcement proceedings, appeals, complaints, objections caveats, notices, submissions, and; time limits regulated under the Code of Administrative Procedure no. 2577, the Criminal Procedure Law no. 5271 and the Code of Civil Procedure no. 6100; and time limits in mediation and reconciliation proceedings, have been suspended from March 13, 2020 to June 15, 2020,

b) Time limits regulated under the Enforcement and Bankruptcy Law no. 2004 and other laws regarding enforcement proceedings, as well as the ones determined by judges or enforcement and bankruptcy offices within this scope; and all pending enforcement and bankruptcy proceedings; new enforcement and bankruptcy proceedings; and interim attachment proceedings, except the proceedings commenced for child support payments,
have been suspended from March 22, 2020 to June 15, 2020.

The time limits regarding mandatory administrative remedies regulated under the Public Procurement Law No. 4734 are excluded from the scope of the Decree.

However; the suspension period could be re-evaluated in case that the risk regarding spread of the pandemic is eliminated in a sooner phase.

The Decree does not have a readily available English version. However, you may access the Turkish version of the Decree from here.

Aslı Kınsız, Associate
Burak Batı, Trainee Lawyer

The Procedures and Principles Regarding the Implementation of Wage Support to be Performed Within the Scope of the Law on Unemployment Insurance N0. 4447

The Procedures and Principles Regarding the Implementation of Wage Support to be Performed within the Scope of the Law on Unemployment Insurance no. 4447 (the “Law No. 4447”) Provisional Article 24 (the “Procedures and Principles”) have been announced on the date of 22 April 2020, by the Social Security Institution (“SSI”) on its website.

The Procedures and Principles clarify the application principles, the conditions for being entitled and the payment provisions of wage support.

I. Application Principles

a. In Terms of the Employees Sent on Unpaid Leave and Who Cannot Benefit from the Short-Term Working Allowance

  1. Monthly notifications regarding the employees sent on unpaid leave are carried out by the employers, through the link of “” until the third day of the following month in which the unpaid leave practice is applied.
  2. Employers should put a check mark on “28-Pandemi Unpaid Leave”in terms of the reason for missing days within the relevant month in Monthly Premium and Service Document / Brief and Premium Service Declarations.
  3. Employers employing insured household employees for more than 10 days in a month should notify this change to the Provincial Directorates/Centers of SSI until the end of the month in which unpaid leave practice is applied.
  4. In terms of the employees who cannot benefit from the short-term working allowance, the reason of “18-Short-Term Working Allowance” declared within the Monthly Premium, Service Document/Brief and Premium Service Declarations should be updated as “28-Pandemi Unpaid Leave” within the specified period and the employers should apply for short-term working allowance within the scope of the mentioned conditions.
  5. Employers who made notification via another code mistakenly should apply to the relevant provincial directorate/center of SSI in order for changing the code regarding the missing day.
  6. Throughout the period of implementation of wage support; employer shall notify the following information through application screen of the SSI; (i) the number of days which the employee sent on unpaid leave in relevant month,
    (ii) the ID number of the employee,
    (iii) international bank account number (“IBAN”) of the employee and (iv) mobile phone number of the employee.

b. Employees Whose Employment Agreements Are Terminated After 15 March 2020

Within the Scope of Article 51 of the Law No. 4447 and Who Cannot Benefit from Unemployment Benefits In Despite of Application

  1. The wage support payments are to be carried out by Turkish Employment Agency (“İŞKUR”) by itself (ex-officio) without the need of application.
  2. Wage support payments of the unemployed who have not applied for unemployment benefit are to be carried out by İŞKUR upon the application made by the unemployed for the unemployment benefit through the website of or (e-state).

II. Conditions for Being Entitled

a. In Terms of the Employees Sent on Unpaid Leave and Who Cannot Benefit from the Short-Term Working Allowance

In terms of the employees who cannot benefit from the short-term working allowance due to not fulfilling the necessary social security premium requirements in despite of acceptance of the short-term working application can benefit from the wage support for the period of unpaid leave provided that the below conditions are met and grounds regarding missing days are updated by the employers as unpaid leave applied as per the Provisional Article 10 of TLC.

  1. To be sent on unpaid leave as per the Provisional Article 10 of Turkish Labor Code no.4857 (“TLC”)
  2. Not to benefit from the short-term working allowance
  3. Not to receive a pension fund from any social security organization
  4. To be notified to the SSI in terms of the document type no. 01, 04, 05, 06, 12, 14, 20, 29, 32, 35, 39, 52, 53, 54 and 55.
  5. To provide the necessary notifications to be carried out by the employer.

Employees whose unemployment benefits are re-started until the expiration of the period unemployment benefit that such employee has been entitled before shall be entitled to the wage support in cash starting from the date on which the unemployment benefit has ended, provided not to exceed the 3 months’ period in which termination is prohibited.

III. Period of Payment and Payment Amount

The period of wage support includes the unpaid leave periods applied on the dates between 17 April 2020 and 17 July 2020. In the event that the period of termination prohibition is extended by The President, the period of wage support shall also be extended for the same period.

The payment to be made for each person who is entitled to wage support corresponds to the amount obtained by multiplying the number of days for which such employee is entitled to payment with the amount calculated after deducting stamp tax from the daily amount determined as TRY 39.24 per day.
In case of being employed in more than one workplace, the number of social security premium payment days notified by the employers from such workplaces shall be added up. Wage support shall be paid on behalf of these employees for the days remaining less than 30 days. If a social security premium notification is made in the relevant month for a total of 30 days or more, these employees shall not be entitled to wage support.

IV. Statutory Limitations and Sanctions

The SSI shall convey the notifications made by the employers within the scope of wage support to İŞKUR until the fifth day of each month following the application for unpaid leave which is notified on monthly basis. İŞKUR shall commence to pay wage support based on the abovementioned data on the eighth day of each month.

In case the determined dates encounter with the days of weekend, national holiday and general holiday, the transactions shall be carried out on the first following business day.

Within the scope of the payment methods, apart from the money order or EFT to the IBAN, payment via postal checking account and payment on PTT (Post Office) Branches, the method of “paying at the door” is also available.
You may access the Turkish version of the Procedures and Principles from here.

Aslı Pamukkale, Partner
Özgür Güner, Managing Associate
Hande Solak, Associate
Burak Batı, Trainee Lawyer