The Communiqué on Amendments (Communiqué No. 2026/2) to the Communiqué on Mergers and Acquisitions Requiring Approval from the Competition Authority (Communiqué No. 2010/4) entered into force upon its publication in the Official Gazette dated 11.02.2026 and numbered 33165. The definitions of “relevant undertaking” and “transaction party,” which were considered to cause confusion in practice, have...

The Official Gazette published Communique No. 57 on 31.01.2026, regarding amendments to the General Application Communique on Value Added Tax (“Communique”), introducing several significant changes to the value added tax system. The changes made to the communique are briefly summarized below: It has been clarified that premixes, which are mixtures of feed additives or carriers...

The Turkish Data Protection Authority (“Authority”), through its public announcement dated 29 January 2026, has provided important clarifications regarding the use of foreign-based messaging applications (in particular WhatsApp) by personnel employed in public institutions in the course of carrying out administrative duties and procedures. In the said public announcement, it is stated that, based on...

Personal Data Protection Board of Türkiye (“Board”), in its public announcement dated January 20, 2026, regarding the data controller’s breach notification, stated that the duration for which the breach notification will remain visible on the Institution’s website shall be in accordance with the Decision dated December 25, 2025, numbered 2025/2451, pursuant to Article 12-f.5 of...

The Personal Data Protection Authority (“Authority”) has published a public announcement, stating that, as a result of the findings and assessments reached following examinations conducted within the scope of similar complaints submitted to the Authority regarding push notifications sent to users via mobile applications, there is a need to inform the public about the compliance...

Pursuant to Article 16(2) of the Law No. 6698 on the Turkish Personal Data Protection Law (“KVKK”), natural and legal persons who process personal data are required to register with the Data Controllers’ Registry Information System (“VERBİS”) prior to commencing data processing activities. However, the Personal Data Protection Board (“Board”) may introduce exemptions to this...

On January 7, 2026, Competition Authority (“CA”) has published the 2025 Mergers and Acquisitions Overview Report (“Report”). The merger and acquisition overview report, published regularly each year by the CA, provides a comprehensive assessment of the relevant year, including statistical data such as transaction values and the distribution of investors by country for mergers and...

With the Presidential Decree on the Amendment of the Presidential Decree on the Cybersecurity Presidency, published in the Official Gazette dated 25 December 2025 (“Presidential Decree No. 192”), substantial amendments have been introduced to the Presidential Decree on the Cybersecurity Presidency (“Presidential Decree No. 177”). Expansion of the scope of duties of the Cybersecurity Presidency...

Law No. 7566 on Amendments to Tax Laws and Certain Laws and Decrees with the Force of Law, introducing certain changes in tax and social security matters, entered into force upon its publication in the Official Gazette on December 19, 2025. This Legal Brief summarizes the provisions of Law No. 7566 that are of particular...

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...