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COMPETITION AUTHORITY MERGERS AND ACQUISITIONS OUTLOOK REPORT FOR 2025 HAS BEEN PUBLISHED

On January 7th, 2026, the Competition Authority ("Authority") has published the Mergers and Acquisition Outlook Report regarding with mergers, acquisitions and privatisation transactions occurred in 2025 ("Report").

NEWS

ADMINISTRATIVE MONETARY FINES UNDER LAW NO. 6698 ON THE PROTECTION OF PERSONAL DATA: CURRENT RISKS AND COMPLIANCE ASSESMENT

Under Law No. 6698 on the Protection of Personal Data, the obligations relating to the processing of personal data are being supported by increasingly severe sanctions each year for both data controllers and data processors. The administrative monetary fines announced by the Personal Data Protection Authority for 2026 clearly demonstrate that KVKK compliance is not an area that can be postponed or addressed merely in a formalistic manner.

NEWS

SUPREME COURT REVIEW OF THE TERMINATION OF AN EMPLOYMENT CONTRACT FOR COMPELLING REASONS FROM THE PERSPECTIVE OF THE EMPLOYEE AND EMPLOYER

Summary of the Judgment of 9th Civil Chamber of the Court of Cassation, Merits No. 2025/5850, Decision No. 2025/6491, dated 17.09.2025:

Diğer Haberler

03 December 2025

Loans To Shareholders And Adat Invoice

In practice, it is quite common for companies to extend loans to their shareholders. In situations where the company becomes a creditor of its shareholders, adat interest must be calculated on the outstanding balance and an invoice must be issued. Accordingly, adat is a method used to calculate accrued interest based on the period during which company funds are utilized by shareholders or related parties, ensuring that any potential tax loss is compensated. These calculations are important for compliance with transfer pricing rules, accurate determination of the tax base, and the fulfillment of legal obligations such as Value Added Tax (“VAT”).

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27 November 2025

Notification Process To The Central Securities Depository & Trade Repository Of Türkiye For Bearer Share Certificates And Legal Consequences

1. Issuance and Notification of Bearer Share Certificates Pursuant to Article 484 of the Turkish Commercial Code ("TCC"), joint stock companies have two types of share certificates: registered shares and bearer shares. While the transfer of registered shares is completed through delivery, certain conditions have been introduced under the Communiqué on the Notification and Registration of Bearer Share Certificates with the Central Securities Depository ("Communiqué") for the transfer of bearer shares. Within the scope of the Communiqué, the registration of bearer shares with the Central Securities Depository & Trade Reposıtory of Türkiye ("MKK"), the adoption of a board resolution, and the registration and announcement of this resolution before the relevant trade registry directorate and in the Turkish Trade Registry Gazette are required.

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19 November 2025

The Letter Of Intent Procsess in Merger and Acquisition Transactions

Merger and acquisition ("M&A") transactions are multi-layered processes from both legal and commercial perspectives. Before the parties proceed to the contractual stage, they enter into a preparatory phase in order to articulate their transactional intentions, exchange commercial expectations, and establish the legal framework. This preparatory phase constitutes the initial stage in which the parties discuss the fundamental principles of the transaction structure, formulate their negotiation strategies, and assess the transactional risks.

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13 November 2025

New Constitutional Court Decision On Violation Of The Right To A Reasoned Decision Published İn The Official Gazette

1. INTRODUCTION The reasoning constitutes the part of judicial decisions that demonstrates the cause and justification for resolving the matter in the manner indicated in the operative section, and it is an extension of adjudication. The fact that the reasoning is satisfactory and consistent is crucial for ensuring the right to be legally heard and the right to a fair trial. By setting forth the court's impartiality, a reasoned judgment enables the parties to understand and be satisfied with the material and legal grounds upon which they have won or lost the case, owing to reasoning that genuinely aligns with the contents of the file, as well as with logic and law.

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06 November 2025

Decision Of The Constitutional Court Concercing Excluded Pernonnel

In the Constitutional Court's Judgment published in the Official Gazette dated 22 September 2025.

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23 October 2025

The Obligation for the Principal and Subcontractor Employers to Jointly Participate in Mediation Has Been Annuled by the Constitutional Court

An important Constitutional Court decision has been published regarding the mediation process that an employee can apply to with a request for reinstatement after the termination of employment relations in the workplace. The Constitutional Court ruled that the provision in paragraph (15) of Article 3 of the Labor Courts Law No. 7036, which states, "In cases where there is a principal employer-subcontractor relationship, for a request for reinstatement to be submitted to a mediator, the employers must participate in the mediation talks together and their intentions must be compatible for an agreement to be reached," is unconstitutional. The decision was published in the Official Gazette dated October 17, 2025, and numbered 33050.

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