Provisional Article 67 of the Income Tax Law contains provisions regarding the taxation of income earned from the disposal or holding of securities and other capital market instruments, as well as deposit interest, repo income, and income earned from participation banks. The most fundamental feature of this regulation is that such income is taxed at...
The draft law amending Law No. 5651 on the Regulation of Publications on the Internet and Combating Crimes Committed Through Such Publications, which aims to reorganise the application and protection mechanisms available to individuals whose personal rights are violated through publications on the internet, was submitted to the Grand National Assembly of Türkiye on 27...
The Personal Data Protection Authority published the Guide on Generative Artificial Intelligence and the Protection of Personal Data (“Guide”) on November 24, 2025. The Guide aims to assess the potential impacts of Generative Artificial Intelligence (“ÜYZ”) systems in the context of personal data protection, promote the development of ÜYZ systems, encourage an approach that respects...
Regulation on Amendments to the Private Health Insurance Regulation (“Regulation”) is published in the Official Gazette dated 20.10.2025 and numbered 33053. The Regulation will enter into force on 01.01.2026. Pursuant to the Regulation prepared by the Insurance and Private Pension Regulation and Supervision Agency (“SEDDK”), amendments to the Private Health Insurance Regulation published in the...
The Personal Data Protection Authority (“Authority”) has determined a new exemption criterion regarding the obligation to register with the Data Controllers’ Registry (“VERBİS”) for data controllers whose main activity involves the processing of special categories of personal data, with its Board Decision dated 04.09.2025 and numbered 2025/1572. The said Decision was published in the Official...
Presidential Decrees (numbered 10362, 10363, and 10364), published in the Official Gazette on September 6, 2025, implemented some increases in stamp duty, special consumption tax, and fees. Accordingly, stamp duties paid on declarations submitted to the tax office, customs administrations, municipalities, and special provincial administrations, as well as insurance premium declarations submitted to social security...
The Personal Data Protection Authority (“Authority”) has updated the “Guidelines on Cookie Practices” (“Guidelines”), which were first published in July 2022, and reissued them in 2025. The updated Guidelines provide important instructions for data controllers regarding the processing of personal data through cookies and set forth the scope of compliance obligations under Law No. 6698...
The Personal Data Protection Authority (“Authority”) has announced that, based on complaints submitted to it, creditor attorneys have accessed the phone numbers of debtors’ relatives and shared the debtor’s personal data, including name, surname, and debt information, with such third parties through phone calls or text messages. This practice poses significant risks in terms of...
Law No. 7555 on the Protection of the Value of the Turkish Currency and Amending Certain Laws and Decree Law No. 635, which was published in the Official Gazette on 24 July 2025, introduced significant changes to various tax laws. 1.Restrictions on the Reduced Corporate Income Tax Incentive for Promoted Investments. The maximum duration...
The Presidential Decree No. 10094 dated July 17, 2025, published in the Official Gazette on July 18, 2025, set the Source Utilization Support Fund (“KKDF”) deduction rate at 1% for foreign currency and gold loans provided by banks and finance companies under commercial credit. The rate change made by the Presidential Decree will apply to...
