Keeping Of Commercial Books In Electronic Form

Turkish Commercial Code No. 6102 regulates the principles regarding group companies under Articles 195 to 209 for the first time in Turkish law.

The New Turkish Commercial Code ("New Code") has been enacted and will enter into force in July 2012. One of the major changes brought by the New Code regards mandatory independent audits of corporations.

The Presidential Decision amending the criteria for determining which companies are subject to independent audit under Article 397 of the Turkish Commercial Code (No. 6102)...

Turkey's Public Oversight, Accounting and Auditing Standards Authority has declared that if an independent audit firm has its activity permit suspended, the permit will not be cancelled...

The Code of Ethics for Independent Auditors (Including Independence Standards) ("Code of Ethics") entered into force after publication in the Official Gazette dated 22 September 2019 and No. 30896.

Presidential Decision No. 11066 introduces significant changes to the threshold values that determine which companies must undergo independent audits in Turkey. This regulatory update has important implications for corporate compliance and financial reporting requirements across various business sectors.

The New Framework includes a chapter regarding presentation and disclosure.

Türk vergi mevzuatında, bu faaliyetlerin vergilendirilmesine özgü açık ve yeknesak bir düzenlemenin bulunmaması, Airbnb üzerinden elde edilen gelirlerin gayrimenkul sermaye iradı, ticari kazanç veya arızi kazanç kapsamında değerlendirilip değerlendirilemeyeceği hususu doktrinde ve uygulamada görüş ayrılıklarına yol açmaktadır.

The Presidential Decision amending the criteria for determining which companies are subject to independent audit under Article 397 of the Turkish Commercial Code (No. 6102)...

The Turkish Court of Cassation's Grand General Assembly has issued a landmark decision establishing that lawsuits stemming from violations of non-compete obligations under the Turkish Code of Obligations fall within the jurisdiction of commercial courts of first instance. This precedent-setting ruling, published in the Official Gazette in September 2025, provides crucial clarity on the proper judicial forum for employers seeking to enforce restrictive covenants against former employees. The decision resolve

The Regulation on the Operation Principles of Digital Banks and Service Model Banking, published in the Official Gazette dated 29 December 2021 and numbered 31704, was issued by the BRSA and it entered into force on 1 January 2022.

Climate Law No. 7552 entered into force after being published in the Official Gazette dated 9 July 2025. This information note summarises the main provisions of the Climate Law and its implementation mechanisms.

Turkey has initiated a comprehensive reform process to streamline licensing procedures in the energy and mining sectors through new omnibus legislation. The most significant change involves the centralization of permitting processes, fundamentally altering how licenses are obtained and managed. This legislative overhaul, enacted through Law No. 7554 and complemented by Law No. 7555, represents a major shift in regulatory framework affecting multiple industries.

Presidential Decision No. 11066 introduces significant changes to the threshold values that determine which companies must undergo independent audits in Turkey. This regulatory update has important implications for corporate compliance and financial reporting requirements across various business sectors.

The Law No. 7499 on Amendments to the Code of Criminal Procedure and Various Laws ("Law No. 7499"), known in the public as the "8th Judicial Package", is published in the Official Gazette on March 12, 2024.

The Energy Market Regulatory Authority of Turkey recently introduced the framework of charging networks and charging stations for electric vehicles with the Regulation on Charging Services, which entered into force on 2 April 2022.

Upon the Turkish Lira currency crisis of August 2018, the Turkish real sector encountered a liquidity shortage due to a considerable amount of foreign currency borrowings.

The rapidly increasing inflation in recent times has inevitably been reflected in rental fees, leading to a significant rise in the number of lawsuits arising from rent disputes. In our related article...