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  • Article

    Real Estate Certificates Now Regulated Under the Capital Markets Law in Turkey

    Turkey has taken a series of new measures involving companies and public institutions in the wake of the State of Emergency declared on 21 July 2016.
    TurkeyReal Estate and Construction
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey Introduces Pricing Method For First Year Of Easement And Usufruct Rights Over Treasury-Owned Property

    A pricing method has been introduced in Turkey for the first year of easement and usufruct rights over Treasury-owned real property.
    TurkeyReal Estate and Construction
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkish Constitutional Court: Balance Must be Struck Between Public Benefit and Individual Interests When Determining Compensation for Expropriations

    The Turkish Constitutional Court recently considered a claim that property rights had been violated by insufficient compensation being paid for the decreased value of an applicant's property.
    TurkeyReal Estate and Construction
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The Presidential Decree On The Increase In The Late Payment Fee Rate Applied To Public Receivables And Communiqué On Debt Collection Have Been Published

    The Presidential Decree numbered 8484 ("Decree") on the revision of the late payment fee rates in the Law on the Procedure for Collection of Public Receivables numbered 6183 ...
    TurkeyStrategy
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Clarifications In Turkey Regarding Special Consumption Tax For Pay TV Services

    Turkey's Revenue Administration has issued explanations about special consumption tax ("SCT") for pay TV services.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The General Communiqué No. 574 On The Tax Procedure Law Has Been Published

    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.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey Adjusts Calculation Method For Motor Vehicle Tax

    A vehicle's value is defined as the value formed from the elements constituting the VAT base in the submission, first export and import of vehicles.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey Amends Valuation Mechanism For Real Estate Tax

    Unit values form the basis of real estate taxes in Turkey (duplicated article 49 of Tax Procedural Law number 213).
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey Postpones Mandatory e-Invoices Until 1 July 2017

    Turkey has postponed the requirement for certain taxpayers to issue e-Invoices.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey Re-Determines Default Interest Rate For Public Receivables As 2,5%

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

    Turkey Updates Tax Procedures To Now Automatically Offset VAT And Special Consumption Taxes

    The new system will apply for tax inspection reports issued from 22 June 2017 onwards.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Regulation Introduced On Remote Identity Verification In Crypto Asset Transactions

    The Communiqué Amending the Financial Crimes Investigation Board General Communiqué (Serial No: 19) (Serial No: 28) ("Amending Communiqué") was published in the Official Gazette dated 12 June 2025...
    TurkeyTechnology
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The Effective Date Of The Automotive Safety Regulation Was Postponed

    The Amendment Regulation to the Regulation (EU) 2019/2144 on type-approval requirements for motor vehicles and their trailers, and systems, components and separate...
    TurkeyTransport
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Türkiye Is Now Obliged To Fulfill The Conditions Outlined In The EU Directive No. 2019/2144 On Type Approvals

    The Amendment Regulation to the Regulation (EU) 2019/2144 on type-approval requirements for motor vehicles and their trailers, and systems, components and separate technical units...
    European UnionCompliance
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Amendments In The Regulation On License-Exempt Electricity Generation Have Been Introduced

    With the Regulation Amending the Regulation on License-Exempt Electricity Generation ("Amendment Regulation"), published in Official Gazette dated 2 March 2023 and numbered 32120...
    TurkeyEnergy and Natural Resources
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The Effective Date Of The Regulation On Transparency And Market Abuse In Energy And Environmental Markets Has Been Postponed

    Turkey has postponed the enforcement date of its new Regulation on Transparency and Market-Abusive Conduct in Energy and Environmental Markets from June 2026 to January 2027. The regulation introduces significant transparency requirements and rules against market-abusive conduct for participants in Turkey's energy and environmental markets.
    TurkeyEnergy and Natural Resources
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The Constitutional Court Ruled That The Filing Of Lawsuits Regarding Legal Liability Arising From Motor Vehicle Accidents Before The Court Where The Insurer's Headquarters Is Located Is In Violation To The Principle Of Equality And The Right To Legal Remedies

    In the case subject to the application, Istanbul 6th Civil Court of First Instance stated that; almost all of the insurance companies have their headquarters in Istanbul...
    TurkeyInsurance
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The Form BA And Form BS Reporting Requirement For Sales And Purchase Of Goods Or Services Has Been Abolished

    With the General Communiqué on Tax Procedure Law No. 565 (Communiqué) published in the Official Gazette dated September 25, 2024, and numbered 32673, the Form BA and Form BS reporting
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The Submission Date Of The "Country-By-Country Reporting Notification Form" Under Transfer Pricing Regulations Has Been Amended

    The submission period for the country-by-country reporting notification form, which is required to be submitted by members of multinational enterprise groups, has been amended pursuant to the
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The Deadline For Crypto Asset Service Providers To Submit Their Independent Audit Reports On Information Systems To The Capital Markets Board Of Türkiye Has Been Extended

    The Capital Markets Board of Türkiye ("Board") has extended the deadline for crypto asset service providers ("CASPs") to submit their independent audit reports on information systems to the Board with its decision...
    TurkeyTechnology
    Moroglu Arseven
    Moroglu Arseven

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