Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
Test
The decision of the Court of Jurisdictional Disputes dated April 13, 2026 and numbered 2024/361 E., 2026/211 K. was published in the Official Gazette dated November 8, 2026 and numbered 33424.
The decision concerns an administrative fine imposed by the Personal Data Protection Board ("Board") on an undertaking using a biometric terminal that reads hand geometry for access control. It was brought before the Court of Jurisdictional Disputes with a request for the resolution of two final and mutually conflicting judgments delivered in the administrative and judicial branches in respect of the same Board decision.
Continue Reading
Author Ezgi Anasız, Category Personal Data Protection Law
The Regulation on Obtaining Informed Consent in Electronic Form ("Regulation"), prepared by the Ministry of Health ("Ministry"), was published in the Official Gazette dated October 27, 2026 and numbered 33413 and entered into force on the date of its publication.
The Regulation governs, where the informed consent required before a medical intervention is obtained in electronic form, the process relating thereto, the delivery of the consent form to the patient in a secure and accessible manner, and the recording of the consent.
The Social Security Institution has introduced significant changes to the procedures for identifying undeclared employment through Circular No. 2026/22, dated October 19, 2026.
Under the new regulation, rather than automatically classifying individuals named in traffic violation reports as undeclared employees, the existence of an actual employment relationship will be examined. In addition, the rules for determining how employment identified on different dates is reflected in social security coverage periods have been revised.
Author Selma Kıy, Category Social Security Law and Legislation
The Turkish Revenue Administration has introduced amendments to the content of the Withholding Tax and Social Security Premium Return. Under the new regulation, information regarding employees working in qualified service centers who benefit from the income tax exemption must be reported in a separate notification table.
The amendment will apply starting from the October 2026 taxation period and will cover the relevant tax returns submitted on or after November 1, 2026.
Author Selma Kıy, Category Taxation Law