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ARTICLE · 23 JUNE 2025

The Regulation Amending The Regulation On Shopping Malls Has Been Published

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The Regulation Amending the Regulation on Shopping Malls ("Amendment Regulation") has been published in the Official Gazette dated 8 May 2025 and numbered 32894...

TurkeyAccounting and Audit

The Regulation Amending the Regulation on Shopping Malls ("Amendment Regulation") has been published in the Official Gazette dated 8 May 2025 and numbered 32894 and entered into force on the date of its publication.

With the Amendment Regulation, various provisions have been introduced regarding shopping malls, particularly in relation to common use areas, the suspension of regulatory obligations, and the reporting of shared revenues and expenses.

The key provisions of the Amendment Regulation are summarized below:

  • Areas within shopping malls designated for direct and joint use—such as accommodation, storage, and production spaces outside of retail units; social and cultural activity areas; emergency medical intervention units; prayer rooms; baby care rooms; children's play areas; restrooms; and lounge areas—shall be deemed common use areas. In contrast, areas not directly accessible for use, such as external façades and rooftops, shall not be considered as

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