Legal Remedies Against the Determination of Land Unit Square Meter Values in Property Tax: An Evaluation in Light of the Legal Framework, Implementation Process, and Council of State Decisions
Introduction Property tax is one of the primary financing tools for local administrations, serving as a cost-based mechanism that supports urbanization, infrastructure development, and the efficient allocation of public resources. The unit square meter values of land, which serve as the basis for calculating this tax, vary depending on the economic and physical characteristics of […]
Amendments to the Turkish Labor Law numbered 4857 Published
The Law Amending Certain Laws and Decree Law numbered 375 (“Amendment Law”), published in the Official Gazette dated 14 July 2025 and numbered 32956 introduces a series of amendments to certain provisions of the Turkish Labor Law numbered 4857 (“Labor Law”). The amendments entered into force on the date of publication. The key highlights are […]
Legal Validity of Penalty Clauses in Employment Contracts at Private Schools in Light of Recent Court of Appeal Decisions
Abstract Penalty clauses imposed in employment contracts executed between private schools and teachers are evaluated within the framework of obligations law, labor law, and legislation regarding private education. This article aims to set forth the necessary conditions for the enforceability of such clauses in teacher contracts, clarify their limitations, and provide a practical assessment in […]
Regulation Amending the Regulation on Distance Contracts Published
The Regulation Amending the Regulation on Distance Contracts (“Amendment Regulation”) was published in the Official Gazette dated 24 May 2025 and numbered 32909. With this Amendment Regulation, significant changes have been introduced to the Regulation on Distance Contracts (“Regulation”) regarding the obligations of sellers/providers and intermediary service providers, as well as consumer rights. These changes […]
Amendment to Thresholds for Independent Audit Obligation
Pursuant to Presidential Decree numbered 9774 published in the Official Gazette dated 1 May 2025 and numbered 32887, significant amendments have been introduced to the threshold values used to determine which companies are subject to independent audit under Article 397 of the Turkish Commercial Code numbered 6102. 1. New Thresholds for Companies within the General […]
Withholding Tax Rate on Dividends Increased from 10% to 15%
The withholding tax rate on dividends has been increased from 10% to 15% following the issuance of Presidential Decree numbered 9286 (“Decree”), published in the Official Gazette numbered 32760 on 22 December 2024 and effective from the same date. For dividend distributions made after 22 December 2024, the withholding tax rate will be 15%. Under […]
A New Opportunity for Start-Ups: The Application of Employee Stock Option Plans (“ESOP”) in Türkiye and Tax Exemption
On August 2, 2024, Law numbered 7524 was published in the Official Gazette numbered 3260 and came into force, amending the Income Tax Law (“ITL”) numbered 193 to include a provision on the tax exemption for benefits provided to employees in the form of free stock options (“Employee Stock Option Plans” or “ESOP”). This legislative […]
The Regulation on the Implementation of the International Workforce Law has been amended.
The Regulation Amending the Regulation on the Implementation of the International Workforce Law has been published in the Official Gazette dated 15.10.2024 and numbered 32693, and has entered into force on the same date. This amendment introduces changes to the regulation initially published in the Official Gazette on 02.02.2022 and numbered 31738 (“Regulation“). The amendment […]
Girişim Sermayesi Yatırım Fonları: Yeni Düzenlemeler
21 Eylül 2024 tarihli ve 32669 sayılı Resmî Gazete’de yayımlanan Girişim Sermayesi Yatırım Fonlarına İlişkin Esaslar Tebliği (III-52.4)’nde Değişiklik Yapılmasına Dair Tebliğ (III-52.4.c) (“Değişiklik Tebliği”) ile Girişim Sermayesi Yatırım Fonlarına İlişkin Esaslar Tebliği’nde (“GSYF Tebliğ”) birtakım değişiklikler yapılmıştır. Getirilen değişikliklere ilişkin detaylı bilgilere aşağıda yer verilmiştir. 1. Fon Bilgilendirme Dokümanlarında Değişiklik Değişiklik Tebliği ile fon […]
The Ministry of Labor and Social Security has announced new Work Permit Evaluation Criteria.
The Directorate General of International Labor Force of the Ministry of Labor and Social Security (“Ministry”) announced on October 1, 2024, that the “Work Permit Evaluation Criteria” in effect under Provisional Article 1 of the Regulation on the Implementation of the International Labor Force Law have been revised, based on Article 22 of the same […]