Financial Leasing in Turkey is regulated through the main piece
of Law on Financial Leasing, Factoring and Financing Companies Nr.
6361 published in the Official Gazette dated 13TH December 2012 and
numbered 28496.
Overview of the Turkish regulations in finance leasing:
Under Turkish Law, the main governing pieces of legislation in
finance leasing is Law No. 6361 on Financial Leasing, Factoring,
and Financing Companies (hereinafter referred as to
'Law'); Regulation No. 28627 on Principles
for Establishment and Operations of Financial Leasing Factoring and
Financing Companies (hereinafter referred as to
'Regulation'); Circular on Registration of
Financial Lease Contracts Covering Financial Leases of Persons
Residing Abroad to Persons Residing in Turkey (hereinafter
referred as to 'Circular on Registration from
Abroad') and Circular on Rules and Procedures
Regarding the Registration of Financial Leasing Contracts to the
Special Registry (hereinafter referred as to
'