The Communique Amending the Communique on the Procedures and Principles Regarding the Implementation of Article 376 of the Turkish Commercial Code No. 6102 ("Amending Communique") was published in the Official Gazette dated October 10, 2026 and numbered 33396, and entered into force on the date of its publication.

The amendment concerns a single expression. The expression "January 1, 2027" set out in provisional article 1 of the Communique published in the Official Gazette dated September 15, 2018 and numbered 30536 ("Communique") has been changed to "January 1, 2028." In this article, we assess what that provisional article means and the practical consequences of the extension for companies.

The Türkiye Green Taxonomy Regulation (the "Regulation"), prepared by the Ministry of Environment, Urbanisation and Climate Change, was published in the Official Gazette dated September 24, 2026 and numbered 33380 and entered into force on its date of publication.

The Regulation was prepared on the basis of the Climate Law No. 7552 dated July 2, 2025 and Presidential Decree No. 4.

Pursuant to Provisional Article 15 of the Turkish Commercial Code (Law No. 6102), Joint Stock Companies (Anonim Şirket – A.Ş.) and Limited Liability Companies (Limited Şirket – Ltd. Şti.) whose share capital is below the newly prescribed minimum statutory thresholds are required to increase their share capital to the applicable minimum amounts by December 31, 2026.

Accordingly:

"The Regulation Amending the Regulation on Commercial Advertising and Unfair Commercial Practices", published in the Official Gazette dated July 1, 2026 and numbered 33297, introduces various amendments to the Regulation on Commercial Advertising and Unfair Commercial Practices. The amendments will enter into force on August 1, 2026.