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ARTICLE · 15 JANUARY 2026

Amendments To The Capital Movements Circular Have Been Published

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Amendments have been made to the Capital Movements Circular dated 2 May 2018 (the "Circular") by the letter of the Ministry of Treasury and Finance...

TurkeyTechnology

Amendments have been made to the Capital Movements Circular dated 2 May 2018 (the "Circular") by the letter of the Ministry of Treasury and Finance (the "Ministry") dated 11 December 2025 and numbered 4426340.

With the amendments, the scope of the exceptions regarding the use of foreign currency loans without foreign currency income has been expanded.

1.Exception Regarding Sales and Liquidation Transactions of the Savings Deposit Insurance Fund ("SDIF")

Within the scope of Article 1 of the Law No. 7076 on the Adoption of the Decree Law on Making Certain Arrangements within the Scope of the State of Emergency with Amendments and the Ministry's approval, it has become possible for Türkiye-resident persons who have won the tenders conducted by the SDIF for the sales and liquidation transactions of companies subject to confiscation orders to use foreign currency loans without the requirement of foreign currency income, provided that such loans are used for the

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