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  • Article

    The Resolution Of The Personal Data Protection Board Has Published Its Decision Numbered 2023/134 On The Tiktok Application

    In the decision numbered 2023/134 published by the Personal Data Protection Board ("Board") on March 1, 2023, an administrative fine was imposed on the Tiktok application on the grounds...
    TurkeyPrivacy
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey's Data Protection Authority Announces Criteria For Assessing "Legitimate Interest"

    . The Authority announced that it had launched an investigation into these activities.
    TurkeyPrivacy
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkish Personal Data Protection Authority Issues Warning On The Use Of Foreign-Based Messaging Applications By Public Institutions

    The Personal Data Protection Authority (the "Authority") published its public announcement dated 29 January 2026, titled "Public Announcement on the Use of Foreign-Based...
    TurkeyPrivacy
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Two New Appointments To Turkey's Data Protection Board

    Turkey has taken a further step towards it Data Protection Board being operational, with the President appointing two individuals to the nine person panel: Prof. Dr. Faruk Bilir and Şaban Baba.
    TurkeyPrivacy
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Constitutional Court Holds Property Owners Entitled To Receive Interest And Inflation If Payment Delays Occur During Expropriations

    The full text of a Constitutional Court decision was published in Official Gazette number 29442 on 11 August 2015.
    TurkeyReal Estate and Construction
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey Has Established The Real Estate Appraisal System And Department

    Turkey has established the Real Estate Appraisal Department being responsible for the adoption and administration of the real estate appraisal system.
    TurkeyReal Estate and Construction
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkish Constitutional Court: Expropriated Property Not Used For Expropriation Purposes Violates Property Rights

    The Court held this to be an unlawful interference with property rights and the prior property owner was entitled to initiate a new trial to rectify the violation's outcomes.
    TurkeyReal Estate and Construction
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkish Notary Union Clarifies Fee And Tax Calculation For Construction Agreements İn Exchange Of Condominium Rights

    The Union of Turkish Public Notaries has stated that both a building's value and land's value will be considered when calculating fees and stamp tax for construction agreements undertaken in exchange for condominium rights.
    TurkeyReal Estate and Construction
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Council Of State Tax Litigation Chambers Board Ruled That Retirement Incentive Payment That Has Been Made Under The Title Of Notice Compensation Cannot Be Considered As Wage Income

    The Council of State Assembly of Tax Courts ruled that due to the increase in the minimum notification periods stipulated in article 17 of Employment Law numbered 4857, which is within the scope of the mutual rescission agreement ...
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Legal Compliance Review Of Stamp Duties Within The Scope Of Tenders Made By TEIAS Is Now Able To Be Made Within The Scope Of "Correction-Complaint" Provisions

    In this context, the Assembly of Tax Courts of Council of State stated, pointing out the tax error provisions regulated in article 116 and the following of Tax Procedural Law numbered 213.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Performance Evaluation System Established For Assessing Competence Of Tax Inspectors In Turkey

    A performance evaluation system has been established in Turkey for objectively evaluating the professional competency of tax inspectors and assistant tax inspectors.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Tax Exemption Introduced For Software Which Is Electronically Exported From Turkey

    Turkey has introduced an income tax exemption for employees in free trade zones who prepare software which is exported from Turkey via electronic transfer. The mechanism is introduced to address difficulties which arise when delivering CD-based software programs to customers outside Turkey.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey's Ministry Of Finance Announces 2016 Revaluation Rate As 3.83%

    Turkey's Ministry of Finance has announced the revaluation rate for 2016 as 3.83%. The rate will also apply to the last provisional taxation period of 2016.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey's Ministry of Finance Announces 2017 Revaluation Rate as 14.47%

    Turkey's Ministry of Finance has announced the revaluation rate for 2017 as 14.47%. The rate will also apply to the last provisional taxation period of 2017. The revaluation rate is used to update various taxes, administrative penalties and other monetary amounts on an annual basis. The revaluation rate determined for 2016 was 3.83%.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey Launches Income Tax Incentives To Encourage New Jobs For Women, Disabled, Or Young Employees

    Benefits offered to female employees for kindergarten and day-care will now be exempt from income tax.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkey Reduces Special Consumption Tax For Hybrid Cars

    The incentive is intended to increase Turkish use and production of cars which have hybrid technology.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Turkish Ministry Of Finance Announces 2015 Reevaluation Rate Under Tax Procedure Law As 5.58%

    The Ministry of Finance published the General Communiqué on Tax Procedure Law number 457 ("Communiqué") in Official Gazette number 29528 on 10 November 2015.
    TurkeyTax
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Suspicious Transaction Reporting Guide For Crypto Asset Service Providers Has Been Published

    As we stated in our article published in MA | Gazette dated 11 May 2021 and numbered 103, in virtue of the Regulation on Amendment of Regulation on the Measures for Prevention of Laundering...
    TurkeyTechnology
    Moroglu Arseven
    Moroglu Arseven
  • Article

    The First Legal Regulations For Autonomous Vehicles In Türkiye Have Been Published

    The Regulation on the Type Approval of Motor Vehicles Regarding the Autonomous Driving System of Fully Autonomous Vehicles was published in the Official Gazette dated December 1, 2024 and numbered 32739 ...
    TurkeyTransport
    Moroglu Arseven
    Moroglu Arseven
  • Article

    Certain Expiry Dates Under Electricity Market Law Extended In Turkey

    Certain expiry dates under the Electricity Market Law have been extended in Turkey.
    TurkeyEnergy and Natural Resources
    Moroglu Arseven
    Moroglu Arseven

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