Keeping Of Commercial Books In Electronic Form

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.

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.

Vergi denetimi, kamu gelirlerinin güvence altına alınması açısından kritik bir fonksiyon olup denetim sürecinin etkinliği büyük ölçüde veri erişimi, bilgi güvenliği, doğrulama meka nizmaları ve standardizasyon üzerine kurulu dur. Türkiye’de dijital dönüşümün vergi alanına yansıması e-fatura, e-defter, e-arşiv, e-irsaliye gibi uygulamalarla başlamış, 2020’li yıllardan itibaren hızlanmıştır.

17 Mart 2026 tarihli Resmî Gazete’de yayımlanan 11066 sayılı Cumhurbaşkanı Kararı ile, bağımsız denetime tabi şirketlerin belirlenmesine ilişkin eşiklerde değişiklik yapılmıştır.

With the "Decision on the Amendment of the Decision Regarding the Determination of Companies Subject to Independent Audit," published in the Official Gazette dated March 17, 2026...

Karar, şirketlerin 01/01/2026 ve sonrasında başlayan hesap dönemlerinde denetime tabi olma durumlarının belirlenmesinde esas alınmak üzere yayım tarihi olan 17/03/2026'da yürürlüğe girmiştir.

Turkey has introduced significant amendments to its independent audit requirements through Presidential Decision 11066, substantially raising the threshold values that determine...

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.

Serbest Bölgeler Uygulama Yönetmeliğinde ("Yönetmetlik") Değişiklik Yapılmasına Dair Yönetmelik ("Değişik Yönetmelik"), 06.02.2026 tarih ve 33160 sayılı Resmî Gazete'de yayımlanarak yürürlüğe girmiştir.

Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu tarafından Türkiye Sürdürülebilirlik Raporlama Standartları'nın ("TSRS") uygulama kapsamının belirlenmesinde esas alınan ölçütlere ilişkin eşik değerler yeniden belirlenmiştir.

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

Turkey's Constitutional Court has upheld the Competition Board's authority to conduct on-site inspections at its discretion, marking a pivotal moment in defining the balance between administrative oversight powers and constitutional protections. The ruling addresses fundamental questions about the scope of regulatory inspection authority and its implications for businesses subject to competition law enforcement.

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.

Significant changes to M&A transaction regulations have introduced increased turnover thresholds, clarified coordination analysis requirements for joint ventures, and refined technology undertaking exceptions. These amendments streamline the notification process with particular advantages for financial investors navigating merger control requirements.

Significant developments in law and technology emerged in February 2026, including a new Turkish Personal Data Protection Board principle decision, proposed digital copyright regulation for online platforms, pay transparency discussions, OECD guidance on artificial intelligence, and a DSA investigation concerning TikTok. This update provides insights on these developments alongside recent judicial decisions in labour law and personal data protection.

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.

The Personal Data Protection Board has issued a significant decision addressing a widespread compliance challenge: the practice of combining privacy notices with explicit consent requests in a single document or consent mechanism. This development has important implications for organizations managing data protection obligations.

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 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.

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.