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
With Tax Procedure Law Circular No. 202, amendments have been made to the deadlines for the creation, signing, approval, and submission of e-Ledgers (electronic ledgers) and their approval certificate (berat) files to the systems of the Turkish Revenue Administration.
Continue Reading
Author Selma Kıy, Category Taxation Law
Significant legislative amendments concerning income tax, corporate income tax, inheritance and transfer tax, investment incentives, the Istanbul Financial Center regime, and the entrepreneurship ecosystem have entered into force through "Law No. 7582 on Amendments to Certain Laws", published in the Official Gazette on June 4, 2026.
With the Principle Decision on the Processing of Biometric Data for Attendance Tracking Purposes, dated April 29, 2026 and numbered 2026/291, published in the Official Gazette dated June 2, 2026 and numbered 33268 (the "Decision"), the Personal Data Protection Board emphasized that the increasing use of biometric identification systems (such as fingerprint, facial recognition, and iris/retina scanning) for the digitalization and security of employee attendance tracking must comply not only with a valid legal basis, but also with the principles of proportionality, necessity, and data minimization, given that biometric data constitutes special category personal data and possesses an irreversible nature.
Author Taylan Ege Günel, Category Personal Data Protection Law
The submission and payment deadlines for the Withholding and Premium Service Return and the Monthly Premium and Service Declarations for the April 2026 period have been extended pursuant to the announcement published by the General Directorate of Insurance Premiums on May 20, 2026.
Due to May 26, 2026 coinciding with the eve of Eid al-Adha and the declaration of May 25–26, 2026 as administrative leave days, certain statutory deadlines have been extended in line with the decision of the Board of the Social Security Institution dated May 20, 2026 and numbered 2026/288.
Author Selma Kıy, Category Social Security Law and Legislation