Pursuant to General Communiqué on the Tax Procedure Law No. 529, certain categories of taxpayers other than corporate income taxpayers are required to resubmit their beneficial ownership information electronically to the Turkish Revenue Administration by the end of August each year.

Significant amendments have been introduced to Article 55 of the Turkish Code of Obligations No. 6098 through Law No. 7589 on Amendments to Certain Laws for the Effective and Efficient Functioning of the Judiciary, which was published in the Official Gazette dated July 31, 2026 and numbered 33326 and entered into force on the same date.

The amendment primarily revises the interest regime applicable to pecuniary compensation arising from the reduction or loss of earning capacity and compensation for loss of support. In addition, the method for offsetting payments made before the filing of a lawsuit or prior to the commencement of the investigation phase has, for the first time, been expressly regulated at the statutory level.

Significant amendments have been introduced to the Communiqué on Supporting the Conversion of Companies' Foreign Exchange Funds Originating Abroad into Turkish Lira by Communiqué No. 2026/11 of the Central Bank of the Republic of Türkiye (CBRT), published in the Official Gazette No. 33327 dated August 1, 2026.

According to the Communiqué Amending the General Communiqué on the Tax Procedure Law (Serial No. 531) (Serial No. 594), published in the Official Gazette dated July 31, 2026, the provisions governing security requirements have been revised.

The amendment introduces differentiated security obligations based on taxpayers' compliance status: