KVKK Grants First Approval for Cross-Border Data Transfer Based on a Non-International Agreement
On 12 November 2025, the Turkish Personal Data Protection Authority (“KVKK”) announced that the Personal Data Protection Board (“Board”) has granted permission for a cross-border transfer of personal data based on a non-international agreement. According to the announcement, an agreement executed between the Directorate General of Migration Management of the Ministry of Interior and the […]
The Constitutional Court Ruled in Favor of Creditors: Inflation-Induced Loss of Value Constitutes a Violation of Property Rights
Introduction The long-debated issue of the impact of inflation on creditors in Türkiye gained a new dimension with the decision (“Decision”) rendered by the Plenary of the Constitutional Court (“the Court”) on 08.07.2025 in relation to the individual application numbered 2024/41763. The Court held that the loss of value of monetary receivables arising from private […]
Ceiling on Fee Increases at Private Educational Institutions: Constitutional Principles, Judicial Standards, and Roadmap for Annulment
1. Content of the Regulation on Fee Increases Within the scope of Article 53 of the Regulation of the Ministry of National Education on Private Educational Institutions (“Regulation”), which was published in the Official Gazette dated 20.03.2012 and numbered 28239 and entered into force, fee increases for intermediate grades in private schools were set so […]
The Obligation to Keep the Board of Directors’ Resolution Book in ETDS Has Been Abolished
As is known, the Communiqué published in the Official Gazette dated 14.02.2025 required certain companies to maintain electronically the share ledger, the board of directors’ resolution book, the board of managers’ resolution book, and the general assembly meeting and negotiation book. However, with the Communiqué published in the Official Gazette dated 22.09.2025 and numbered 33023, one of the most debated […]
The Obligation to Keep the Board of Directors’ Resolution Book in ETDS Has Been Abolished
As is known, the Communiqué published in the Official Gazette dated 14.02.2025 required certain companies to maintain electronically the share ledger, the board of directors’ resolution book, the board of managers’ resolution book, and the general assembly meeting and negotiation book. However, with the Communiqué published in the Official Gazette dated 22.09.2025 and numbered 33023, one of the most debated […]
Legal Framework and Implementation Principles of the Electronic Bookkeeping System in Corporate Restructuring Processes
I. Introduction The Communiqué on the Keeping of Commercial Books Not Related to the Accounting of the Business in Electronic Form (“Communiqué”), published in the Official Gazette dated 14 February 2025 and numbered 32813, introduced the Electronic Commercial Ledger System (“System”), a comprehensive platform that enables the creation, maintenance, storage, and submission of certain commercial […]
Tax Refund Lawsuits for Nissan E-Power Vehicles: An Analysis from the Perspective of Tax Law and Technical Reality
Introduction The development of electric and hybrid vehicle technologies has brought about new challenges of interpretation and implementation in tax law. In Türkiye, the Special Consumption Tax (“SCT”) rates applied to vehicles equipped with Nissan e-Power technology have been found to be incompatible with the nature of this technology and have become the subject of […]
Annual Leave and Additional Lesson Fee Issues in Summer Term Professional Activities of Teachers in Private Schools: Contradictions Between the Legal Framework and Inspection Practices
Legislation on Annual Leave Pursuant to Article 9 of Private Educational Institutions Law numbered 5580 (“PEIL”), which entered into force on 14.02.2007, teachers employed in private educational institutions are subject to the Social Insurance Law Numbered 506 and the Labor Law numbered 4857 (“Labor Law”) in terms of social security and personal rights. Since annual […]
Amendments to the Notification Provision of the Turkish Labor Law numbered 4857 Have Entered into Force
The Law numbered 7555 on the Protection of the Value of Turkish Currency and Amending Certain Laws and Decree Law numbered 635, published in the Official Gazette dated 24 July 2025 and numbered 32965, introduced several amendments to the Turkish Labor Law numbered 4857 (“Labor Law”). These amendments entered into force as of the date […]
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 […]