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CURRENT STATUS OF THE OBLIGATION TO MAINTAIN COMMERCIAL BOOKS IN ELECTRONIC FORM

1. INTRODUCTION With the Communiqué Amending the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Form, published in the Official Gazette dated September 20, 2025 and numbered 33023 (“Amendment Communiqué”), significant amendments have been introduced to the Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Form, published in the Official Gazette dated February 14, 2025 and numbered 32813 (“Communiqué”).

NEWS

SOCIAL SECURITY PROCEDURES TO BE CARRIED OUT BY THE EMPLOYER FOLLOWING A REINSTATEME

Upon receiving notification of a final and binding reinstatement decision, if the employee communicates their intention to return to work within 10 business days, the employer may either reinstate the employee or refuse reinstatement by paying both the four months' idle period wages determined by the court and the compensation for non-reinstatement. As seen, the employer has two alternative courses of action in this situation; however, the procedures to be carried out before the Social Security Institution (SGK) differ in each case.

NEWS

THE COURT OF CASSATION HAS RULED THAT THE COMPETENT COURT FOT CASES BROUGHT ON THE GROUNDS OF VOLATION OF THE NON-COMPETITION CLAUSE IS THE COMMERCIAL COURT OF FIRST INSTANCE

1. Introduction The duty not to compete is a type of loyalty obligation owed by the employee to the employer. The employee undertakes not to compete with the employer during the term of the employment contract as part of their loyalty obligation. However, Turkish law does not contain any legal provisions prohibiting the employee from competing with the employer after the employment contract has ended. However, the parties may freely agree that the employee will not compete with the employer after the termination of the employment contract. Articles 444-447 of the Turkish Code of Obligations also contain provisions and restrictions regarding non-competition agreements that may be established between the employee and the employer.

Diğer Haberler

30 July 2025

Annual Leave, Severance Pay, and Notice Pay in Part - Time Employment Contracts

Part-Time Employment Contract Article 13 of the Labor Law No. 4857 defines a part-time employment contract as "a contract in which the employee's normal weekly working hours are significantly less than those of a full-time employee performing similar work."

DETAIL

29 July 2025

Legal Remedies And The Official Appeal Process For Property Tax Values

a. General Overview Following the enactment of Law No. 4751 in 2002, which amended the Tax Procedure Law, the Property Tax Law, and the Fees Law, the declaration-based system for determining the property tax base was abolished, and the tariff and assesment procedure implemented by administrative authorities was adopted.

DETAIL

24 July 2025

Labour Law No. 4857 Amended! Electronic Notification Opportunity Introduced With Rem

Article 109 of the Labour Law No. 4857 has been amended, together with its title and content, by the Law Amending the Law on the Protection of the Value of Turkish Currency and Certain Laws and the Decree Law No. 635 published in the Official Gazette dated 24 July 2025. With this important amendment, the procedures regarding the form of notifications to be made between employers and employees have been redefined.

DETAIL

15 July 2025

Terminatıon Right Of The Employer Due To Conviction And Detention And Legal Consequences

In labour law practice, which is a dynamic field based on the principle of protecting the balance between the employee and the employer, the employee's failure to fulfill their obligation to perform work-especially when this results from circumstances that restrict individual freedom, such as conviction or detention-has significant legal consequences regarding the termination of the employment contract.

DETAIL

13 July 2025

Radical Change In The Labor Law Dated 14.07.2025: Flexible Week Holiday Period Has Started In The Tourism Sector!

With the Law No. 7553 on the "Amendment of Certain Laws and Decree Law No. 375" published in the Official Gazette on July 14, 2025, important innovations have been introduced in the Labor Law and some other laws. In this context; as of 14.07.2025, with the provision added to the article Article 46 of the Labor Law which regulates the week holiday, flexible week holiday specific to the tourism sector have been introduced.

DETAIL

08 July 2025

Climate Law Enacted

The Climate Law No. 7552 ("Law"), which includes regulations on the procedures and principles related to the reduction of greenhouse gas emissions in the fight against climate change, climate adaptation activities, planning and implementation tools, revenues, permits and inspections, and the legal and institutional framework surrounding these, was published in the Official Gazette dated July 9, 2025, No. 32951, and entered into force. This Law sets out general principles and objectives from a casuistic perspective, preferring to leave detailed and technical regulations to secondary legislation.

DETAIL

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