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  • Article

    Share Transfers In Turkey – A Visual Summary

    As part of our share transfer and corporate law series, we already analyzed the rules and procedures of share transfers in Joint Stock Companies (Part-I) and the role of share ledgers in such transactions (Part-II).
    TurkeyCorporate/Commercial Law
    ASY Legal
    ASY Legal
  • Article

    Turkish Retail Sector Still Awaiting For A New Legislation

    Astonishing growth of the Turkish economy, which had managed to reach an average growth rate slightly more than 5%, during the last ten years have created a dynamic retail sector especially by increasing the disposable income which stands at USD$ 7700 per capita.
    TurkeyCorporate/Commercial Law
    Herdem Attorneys at Law
    Herdem Attorneys at Law
  • Article

    Tax System In Turkey - Valuation Of Assets And Liabilities

    TurkeyEmployment and HR
    Arthur Andersen
    Arthur Andersen
  • Article

    Changes To Capital Movements Circular

    The Central Bank of the Republic of Turkey introduced amendments to the Capital Movements Circular on March 16, 2021.
    TurkeyFinance and Banking
    Esin Attorney Partnership
    Esin Attorney Partnership
  • Article

    CMB Provides Flexibility For IPOs: Sale Period Temporarily Extended

    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...
    TurkeyFinance and Banking
    Esin Attorney Partnership
    Esin Attorney Partnership
  • Article

    Important Amendments To Foreign Loans And Foreign Currency Contracts

    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).
    TurkeyFinance and Banking
    Gen Temizer Erdogan Girgin Attorney Partnership
    Gen Temizer Erdogan Girgin Attorney Partnership
  • Article

    Market Access-Reimbursement Agreements

    For a long period of time, the pharmaceuticals industry needed a special model of reimbursement where the reimbursement conditions could be set, together through negotiation with the SSI...
    TurkeyFood, Drugs, Healthcare, Life Sciences
    Gün + Partners
    Gün + Partners
  • Article

    Law On Regulation Of Electronic Commerce Has Been Adopted By The Turkish Parliament On October 24

    According to the newly adopted Law, commercial messages can be sent to a consumer electronically only if the consumer has given either electronically or in writing prior approval.
    TurkeyPrivacy
    Guneli & Koc
    Guneli & Koc
  • Article

    General Characteristics Of The Turnkey Lump Sum Price

    In the lump sum price process, the total price is determined from the beginning for the completion of the construction which is the place of the contract, scope of the contract and time of the work is specifically determined.
    TurkeyReal Estate and Construction
    Gur Law Firm
    Gur Law Firm
  • Article

    Validity Periods Of The Authorized Classifier License, Reference Authorized Classifier License And Electronic Registry Institution License Have Been Extended

    With the Regulation on the Amendment of the Regulation on Licensing, ..
    TurkeyReal Estate and Construction
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Türkiye Raises Thresholds For Mandatory Sustainability Reporting

    The Public Oversight, Accounting and Auditing Standards Authority published a decision (“Amending Decision“) in the Official Gazette number 33139 on 16 January 2026, amending the Board Decision...
    TurkeyAccounting and Audit
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Dynamic Effects In Merger Control: European Commission Has Published New Economic Study

    The European Commission has released a comprehensive economic study examining how mergers influence innovation, investment, and future market competition, providing an analytical foundation for updating its merger guidelines. Drawing on over 450 academic publications, the study proposes new frameworks for assessing dynamic effects, including an "Expected Consumer Welfare" standard and sector-specific analyses across biopharmaceuticals, quantum computing, and clean technologies.
    TurkeyAntitrust/Competition Law
    NAZALI Attorney Partnership
    NAZALI Attorney Partnership
  • Article

    Significant Amendments To The Regulation On Commercial Advertising And Unfair Commercial Practices

    The Regulation Amending the Regulation on Commercial Advertising and Unfair Commercial Practices, published in the Official Gazette on 1 July 2026, introduces comprehensive amendments to the existing framework.
    TurkeyConsumer Protection
    Bener Law Office
    Bener Law Office
  • Article

    Amendment To The Application Of TCC Article 376: Extension Of The Implementation Period Of Temporary Article 1 Until 2027

    With the regulation published in the Official Gazette dated 10 December 2025, the validity period of the application set out under the Temporary...
    TurkeyCorporate/Commercial Law
    Bener Law Office
    Bener Law Office
  • Article

    The Capital Markets Board Lowers The Disclosure Threshold For Changes In Shareholding And Voting Rights To 3%

    Turkey's Capital Markets Board has lowered the public disclosure threshold for shareholding changes in listed companies from 5% to 3%, effective September 11, 2026. This regulatory amendment requires earlier disclosure of shareholder structure changes and updates the Central Securities Depository's reporting requirements, though indirect shareholding data remains informational only for certain capital markets regulations.
    TurkeyCorporate/Commercial Law
    NAZALI Attorney Partnership
    NAZALI Attorney Partnership
  • Article

    Crowdfunding Information Forms Published By The CMB

    In this context, the draft crowdfunding information forms were previously made available for public consultation through a public announcement published on the CMB's official website on 31 May 2025, and the drafts were open for public comments until 14 June 2025.
    TurkeyFinance and Banking
    Hergüner Bilgen Üçer Attorney Partnership
    Hergüner Bilgen Üçer Attorney Partnership
  • Article

    The Capital Markets Board Abolishes The Notarization Requirement For General Assembly Resolutions And Share Ledgers Maintained Via The Electronic Commercial Ledger System

    Pursuant to its Principle Decision numbered i-SPK.128.25 and dated 15/01/2026 (3/52 p.d.), the Capital Markets Board of Türkiye (the "Board") has adopted a new practice in the evaluation of applications submitted...
    TurkeyFinance and Banking
    Bener Law Office
    Bener Law Office
  • Article

    Regulatory And Judicial Trends Shaping Access To NPP Products

    NPPs operate as special import regimes that enable access to medicines that are either not authorised in Türkiye or are temporarily unavailable on the domestic market, upon the request of a treating physician.
    TurkeyFood, Drugs, Healthcare, Life Sciences
    Gün + Partners
    Gün + Partners
  • Article

    A New Era Of Specialised Courts For Challenges Against Turkish Regulatory Authorities’ Decisions

    A major judicial reform in Türkiye has restructured how regulatory authority decisions are reviewed, assigning technical and complex administrative disputes to specialised courts in Ankara. The new framework, which took effect in June 2026, aims to enhance judicial efficiency and develop more consistent case law across highly regulated sectors including data protection, competition, telecommunications, and energy. Companies operating in these sectors will need to monitor emerging judicial trends and re
    TurkeyGovernment, Public Sector
    Paksoy
    Paksoy
  • Article

    Extension Of The Exemption Period In Capital Loss And Over - Indebtedness Calculations

    Article 376 of the Turkish Commercial Code No. 6102 ("TCC") regulates the determination of capital loss and insolvency situations in companies, and the procedures and principles to be followed in such cases are detailed in the "Communiqué on the Procedures and Principles.
    TurkeyInsolvency/Bankruptcy/Re-Structuring
    Egemenoglu
    Egemenoglu

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