Pursuant to the Communiqué on the Amendment of the Communiqué on the Procedures and Principles to be Followed in Pre-Notifications and Authorization Applications to be Made to the Competition Authority for the Legal Validity of Acquisitions through Privatization.

Under the Communiqué, the amounts that banks are legally obliged to pay for bounced checks on or after 31.01.2024 have been changed.

With the General Communiqué on Tax Procedure Law (Serial No. 585) published in the Official Gazette dated 27 November 2025 and numbered 33090, the revaluation rate for the year 2025 has been determined and announced as 25.49%.

The decision of the Constitutional Court dated December 25, 2025, numbered E.2025/128, K.2025/273 (“Decision”), has been published in the Official Gazette No. 33199 on March 17, 2026.

The decision of the Constitutional Court ("CC"), dated 15 October 2025 and numbered 2022/53511 (the "Decision"), in which the Court held that the right to a fair trial was violated due to the failure to serve the expert report relied upon in the proceedings concerning an administrative fine on the applicant.

The Principle Decision No. 4032 on the Implementations on Adjacent Parcels of Immovable Properties Registered as Cultural Assets Requiring Protection Located Outside Conservation Areas and Whose Protection Zones Have Not Yet Been Determined (“Principle Decision”), adopted at the meeting of the High Council for the Protection of Cultural Assets (“High Council”) dated 26.02.2026 and numbered 133, was published in the Official Gazette dated 10.03.2026 and numbered 33192.

Pursuant to Article 397 of the Turkish Commercial Code No. 6102, the Decision Amending the Decision on the Determination of Companies Subject to Independent Audit (the "Amending Decision").

The Regulation Amending the Implementing Regulation on Free Zones ("Amending Regulation") was published in the Official Gazette dated 06 February 2026 and numbered 33160, and entered into force on the same date.

On 27.01.2024 dated and 32442 numbered Official Gazette, General Communiqué on the Stamp Tax Law (Serial No: 69) ("Communiqué") was published.

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 "Regulation Amending the Regulation on Payment Services and Electronic Money Issuance and Payment Service Providers" ("Amending Regulation"), issued by the Central Bank of the Republic of Türkiye ("CBRT"), was published in the Official Gazette dated 19 March 2026 and numbered 33201, and has entered into force.

The Principle Decision dated 18 February 2026 and numbered 2026/347, adopted by the Personal Data Protection Board (“Board”), has been published in the Official Gazette dated 24 March 2026 and numbered 33203.

The Regulation Amending the Regulation on Payment Services and Electronic Money Issuance and Payment Service Providers, published in the Official Gazette dated 04.09.2026 and numbered 33360, introduced an amendment concerning the identity verification methods that payment service providers may use in remote customer onboarding.

In the objection application numbered 2024/183 filed before the Constitutional Court (“CC”), the subject matter of the dispute arose within the scope of a criminal proceeding concerning the offence of infringement of trademark rights by way of imitation or confusion. Within the course of the proceedings, the goods found at the workplace of the accused, which were considered to constitute the subject of the alleged offence, were taken into custody pursuant to Article 123 of the Code of Criminal P

Pursuant to the Regulation on the Amendment to the Regulation on Real Estate Trade (the “Amending Regulation”), published in the Official Gazette dated 29 April 2026 and numbered 33238, certain provisions of the Regulation on Real Estate Trade (the “Regulation”) have been amended.

2024 yılında uygulanacak damga vergisi oran ve tutarları 30.12.2023 tarihli ve 32415 sayılı Resmî Gazetede yayımlanan 68 seri No.lu Damga Vergisi Kanunu Genel Tebliği ile düzenlenmiştir.

In Application No. 2024/187 before the Constitutional Court, provisions of the Consumer Protection Law No. 6502 and the E-Commerce Law No. 6563 were challenged as unconstitutional in a non-pecuniary damages case concerning a defective product purchased online.

The Regulation Amending the Regulation on the Environmental Management of Dredged Material (the "Amending Regulation") was published in the Official Gazette dated 04/02/2026 and numbered 33158, amending the Regulation on the Environmental Management of Dredged Material (the "Regulation").

Within the scope of this information note, the legislative amendments introduced by Law No. 7566 regarding real estate are addressed...

With the Amending Communiqué, the provisions of the Communiqué have been substantially revised and crypto-asset service providers have been included within its scope.