Share on LinkedInShare on LinkedIn

ARTICLE · 17 JUNE 2021

The Law On Restructuring And Tax Base Increase Has Been Published

CBC Law
CBC Law
Contributor
CBC Law

CBC Law

CBC Law is an independent, full-service law firm serving local and international clients. With...

View firm profile
Explore more from CBC Law

Law No. 7326 ("Law") regarding the Restructuring of Certain Receivables and Amending Certain Laws has entered into force following its publication in the Official Gazette on 9 June 2021.

TurkeyTax
Oytun Canyas
Oytun Canyas
Baran Arslanargin
Baran Arslanargin
Author LinkedIn connections

Introduction

Law No. 7326 ("Law") regarding the Restructuring of Certain Receivables and Amending Certain Laws has entered into force following its publication in the Official Gazette on 9 June 2021. You can read the Law here. (Available in Turkish only).

The Law, which deals with the restructuring of public receivables, anticipates the postponement of certain public obligations to reduce the economic turmoil caused by the Covid-19 pandemic and the burden faced by taxpayers.

Additionally, with the stock amnesty that has been expected by the public for a long time in particular, it aims to improve company balance sheets and increase business stability.

There have previously been similar attempts to restructure tax and public debts but for the first time with Law No. 7326, the tax base increase as well as debts currently in dispute or subject to investigation have been included in the scope, which offers the possibility of remuneration for operating losses.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Türkiye’s New Foreign-Income Exemption: A Regime For Relocating Individuals

Türkiye has introduced a new tax incentive for individuals relocating to the country. With the Law No. 7582 enacted on 4 June 2026, a new Article repeated 20/D has been inserted into the Income Tax Code, creating a long-term exemption from Turkish income tax on foreign-sourced income. The implementing rules were published in Income Tax General Communique No.333. This article sets out the key features of the regime and highlights the practical considerations.
TurkeyTax
Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership
Balcioglu Selçuk Eymirlioglu Ardiyok Keki Attorney Partnership
Article

Yurt Dışından Elde Edilen Kazanç Ve İratlarda Gelir Vergisi İstisnası

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.
TurkeyTax
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

Turkish Food Codex Regulation On Flavourings: A New Framework For The Food Sector Introduction

The new Regulation, published on 14 September 2026, comprehensively regulates the use, authorisation, production, labelling and notification requirements applicable to flavourings and food ingredients with flavouring properties. It introduces restrictions on source materials, limits on use and specific transitional provisions. Food business operators are required to review their products, supply chains, production processes and labelling practices and ensure compliance with the new requirements by 31 December 2026.
TurkeyConsumer Protection
CBC Law
CBC Law
Article

ACFE 2026 Report: The Importance Of Whistleblower Mechanisms In Combating Fraud

The ACFE's Occupational Fraud 2026 Report reveals that internal fraud poses a measurable risk to organizations of all sizes, with tips emerging as the most effective detection method. This finding underscores the critical need for companies to implement robust ethics reporting mechanisms that ensure accessibility, confidentiality, and protection against retaliation. Turkish companies and those operating in Türkiye face particular imperatives to strengthen their compliance programs through regular testi
TurkeyCorporate/Commercial Law
CBC Law
CBC Law
Article

Criminal And Legal Consequences Of Adulteration And Imitation In Food Supplements

Acts of adulteration and imitation concerning food supplements can trigger criminal, administrative, and civil liability beyond mere violations of food legislation. This examination explores the regulatory framework, the critical distinction between imitation and adulteration, applicable sanctions, and relevant Court of Cassation decisions that shape legal implications for product safety, consumer health, and trademark protection.
TurkeyConsumer Protection
CBC Law
CBC Law