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Healthcare

Two Regulations on Cannabis Cultivation and Products Derived from Cannabis Have Been Published

The Regulation on Cultivation and Control of Cannabis and the Regulation on Products Derived from Cannabis were published in the Official Gazette dated January 31, 2026.

Feb 8, 2026

Banking & Finance

Details and Assessment Regarding the Communiqué on Banks’ Green Asset Ratio Calculation

The Communiqué on the Calculation of the Green Asset Ratio of Banks (the “Communiqué”), published in the Official Gazette dated 11 April 2025 and numbered 32867, sets out the procedures and principles regarding the calculation and reporting of the green asset ratio and other key performance indicators designed to measure banks’ contributions to the financing of environmentally sustainable economic activities. The Communiqué requires banks to move beyond a product-based “labeling” approach to sustainable finance and to classify their on-balance-sheet assets based on a defined methodology, support such classification with documentation, and maintain the supporting documentation in an audit-ready manner throughout the reporting process.

Gen Temizer

Mergers & Acquisitions

Significant Amendments on the Turkish Merger Control Regime

The Amending Communiqué Concerning the Mergers and Acquisitions Calling for the Authorization of the Competition Board (Communiqué No. 2010/4) (“Amending Communiqué”) entered into force upon its publication in the Official Gazette dated February 11, 2026. The Amending Communiqué implements changes in the procedures and principles regarding mergers and acquisitions that require notification to and approval from the Turkish Competition Authority in order to be legally valid, as well as the notification of such transactions. The turnover thresholds, which were last updated in March 2022, were expected to be redefined.

Privacy & Data

Personal Data Protection Board: Purpose-Based Consent Required for Push Notifications

YAZICIOGLU LEGAL

Healthcare

Two Regulations on Cannabis Cultivation and Products Derived from Cannabis Have Been Published

The Regulation on Cultivation and Control of Cannabis and the Regulation on Products Derived from Cannabis were published in the Official Gazette dated January 31, 2026.

Feb 8, 2026

Healthcare

Two Regulations on Cannabis Cultivation and Products Derived from Cannabis Have Been Published

The Regulation on Cultivation and Control of Cannabis and the Regulation on Products Derived from Cannabis were published in the Official Gazette dated January 31, 2026.

Feb 8, 2026

Banking & Finance

Details and Assessment Regarding the Communiqué on Banks’ Green Asset Ratio Calculation

Gen Temizer

Mergers & Acquisitions

Significant Amendments on the Turkish Merger Control Regime

Privacy & Data

Personal Data Protection Board: Purpose-Based Consent Required for Push Notifications

YAZICIOGLU LEGAL

Latest Posts

Deferred Interest and Delay Interest Rates Are Reduced

Under Presidential Decree No. 10556 published in the Official Gazette dated 13 November 2025 and numbered 33076, the delay interest rate has been reduced.

Nov 20, 2025

Ozbilen Aykut Attorney Partnership

At the Onset of the Financial Holiday…

Pursuant to Article 1 of Law No. 5604 on the Establishment of a Financial Holiday, a financial holiday is observed annually from July 1 to July 20 (inclusive). Accordingly, the financial holiday for the year 2025 will take place between July 1, 2025, and July 20, 2025.

Jul 7, 2025

Pillar One – Amount B will not Apply to Transactions of Distributors, Sales Agents and Commissioners Operating in Türkiye

On 7 March 2025, the Turkish Revenue Administration announced on its website that Pillar One – Amount B will not apply to the transactions of distributors, sales agents and commissioners operating in Türkiye.

Mar 21, 2025

Ozbilen Aykut Attorney Partnership

9487 Sayılı Cumhurbaşkanı Kararı ile Gelir Vergisi Kanunu Geçici 67. Maddesi Kapsamında Değişiklikler

193 Sayılı Gelir Vergisi Kanunu’nun Geçici 67. maddesi uyarınca belirlenen vergi tevkifat oranlarında Değişiklik yapan 9487 sayılı Cumhurbaşkanı Kararı, 1 Şubat 2025 tarih ve 32800 sayılı Resmî Gazete’de yayımlanarak yürürlüğe girmiştir.

Feb 10, 2025

Ozbilen Aykut Attorney Partnership

Amendments Enacted Under Presidential Decree No. 9487 within the Scope of Provisional Article 67 of the Income Tax Law

The Presidential Decree No. 9487, which amends the withholding tax rates set forth under Provisional Article 67 of the Income Tax Law No. 193, was published in the Official Gazette No. 32800 on February 1, 2025, and has entered into force.

Feb 6, 2025

Withholding Tax Rate for Electronic Commerce Activities is Set At 1%

According to Presidential Decree No. 9284 published in the Official Gazette on 22 December 2024, the withholding tax rate to be applied to e-commerce activities has been set at 1%.

Dec 31, 2024

Dividend Withholding Tax Rate Has Been Increased

According to Presidential Decree No. 9286, published in the Official Gazette on 22 December 2024, the rate of withholding tax, applicable under the Income Tax Law and Corporate Income Tax Law, on the dividends distributed by resident entities and on the amounts transferred to the head office by non-resident entities, has been increased back to 15%.

Dec 24, 2024

İştirak Hissesi Satış Kazancına İlişkin İstisna Oranı Azaltıldı

5520 Sayılı Kurumlar Vergisi Kanunu’nun 5/1-(e) maddesinde yer alan iştirak hissesi satış kazancına ilişkin istisna oranı, 27 Kasım 2024 tarih ve 32735 sayılı Resmi Gazete’de yayımlanan 9160 sayılı Cumhurbaşkanı Kararı ile %75’ten %50’ye düşürüldü.