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Through the promulgation of the Law Amending Some Laws No. 7226 (Law), published in the Official Gazette dated 26th March 2020 and No. 31080 (repeated), two important amendments are made in the tax legislation.

Amendments have been made on the Turkish Currency Value Protection Communique with a Communique no: 2022-32/66 published on the Official Gazette numbered 31814 and dated 19.04.2022.

Mentioned extension will also include taxpayers with a special accounting period whose declaration submission date is 18 May 2020, as per the provisional tax period.

The Revenue Administration of the Ministry of Treasury and Finance, with the General Communiqué of the Tax Procedure Law numbered 563, has decided that taxpayers whose gross sales are below 50 million lira as of December 31, 2023.

The General Communiqué no. 574 on the Tax Procedure Law ("General Communiqué") was published in the Official Gazette dated 27 November 2024 and numbered 32735.

Under the abovementioned agreement, exchange of certain information becomes possible between two countries in relation to American citizens having an account in the financial institutions operating in Turkey...

The rate of the respective default interest, which was 2%, was re-determined as 2,5%, is effective from 1 July 2019.

A game-changing development is unfolding in the world of Turkish fintech, and it's poised to have a significant impact on financial transactions.

This legal alert aims to set forth the new thresholds revised by Banking Regulation and Supervision Agency ("BRSA") dated December 12, 2017 with regards to the loan extension thresholds applicable for vehicle loans...

The Central Bank of the Republic of Turkey introduced amendments to the Capital Movements Circular on March 16, 2021.

The Capital Markets Board of Turkey ("CMB") extended the sale periods for initial public offerings ("IPO") to take place from February to May 2021 through its decision published in the Bulletin...

In the Draft Circular Numbered 2022/2 on Establishing Criteria for Identity Authentication and Process Security in the Establishment of Contractual Relationship...

With its decision No. 57/1708 dated 17.09.2026, the Capital Markets Board (the “CMB”) set out the liquidation procedures for the 131 investment funds established by Tera, A1 Capital, Atlas, Bulls, Hedef, Pardus and Pusula Portföy Yönetimi, whose liquidation had been ordered under its previous decision, and updated the relevant list of funds in the same decision.

Important new regulations governing foreign loans and foreign currency contracts were published in the Official Gazette on January 24, 2025 (entering into force on the same date).

The Republic of Türkiye's Ministry of Treasury and Finance published amendments to Communiqué No. 2008-32/34 ("Communiqué") regarding Decree No. 32...

Certain amendments have been introduced to the Regulation on Payment Services, Electronic Money Issuance and Payment Service Providers (the “Regulation”) through the amendment published in the Official Gazette dated 19 March 2026 and numbered 33201.

The Bener IT & Fintech Series examines Merchant of Record arrangements in the global payments industry, analyzing when these structures constitute genuine resale versus potential payment services regulatory issues. The article compares regulatory approaches across the United Kingdom, European Union, United States, and Türkiye while providing practical guidance for digital businesses navigating this complex landscape.