NEWSLETTER – EMPLOYMENT LAW (September – December 2025)
Amendments to the Regulation on Workplace Opening and Operating Licenses
Extension of the Implementation Period of Temporary Article 1 Exemptions Under TCC Article 376 Until 2027
Pursuant to the regulation published in the Official Gazette dated 10 December 2025 and numbered 33103, the implementation period of Temporary Article 1 under the Communiqué on the Procedures and Principles Regarding the Implementation of Article 376 of the Turkish Commercial Code (“Communiqué”) has been extended for an additional one (1) year. Article 376 of […]
NEWSLETTER – EMPLOYMENT LAW (May – August 2025)
Council of State Ruling on the Exemption of Meal Allowances Provided via Meal Vouchers from Social Security Premiums and the Current Legal Framework
Conceptual Framework and Background of the Practice Pursuant to Article 80(1)(b) of the Social Insurance and General Health Insurance Law No. 5510 (“Law No. 5510”), in-kind benefits provided by employers to insured employees are excluded from the calculation of earnings subject to social security premiums. Conversely, in the case of cash benefits, only the portion […]
NEWSLETTER – EMPLOYMENT LAW (January– April 2025)
Mandatory Electronic Bookkeeping for Companies
The Communiqué on the Keeping of Commercial Books Unrelated to Business Accounting in Electronic Environment (“Communiqué”), published in the Official Gazette dated 14 February 2025 and numbered 32813, mandates that commercial books of certain commercial companies be maintained electronically. This regulation applies to the share ledger, board of directors’ resolution book, board of managers’ resolution […]
Withholding Tax Rate for E-Commerce Transactions Set at 1%
Pursuant to the amendments introduced by the Law numbered 7524, dated 28 July 2024, to Article 94 of the Income Tax Law and Articles 15 and 30 of the Corporate Tax Law, payments made by intermediary service providers and e-commerce intermediary service providers to service providers and e-commerce service providers, within the scope of activities […]