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15June2026

Installments up to 72 Months for Social Security and Tax Debts & TRY 10 Million Collateral Exemption

With Presidential Decree No. 11414 published in the Official Gazette dated June 13, 2026, and numbered 33279, the debt threshold for requiring collateral in the deferral of public receivables has been increased from TRY 1 million to TRY 10 million. Accordingly, under Article 48 of the Law on the Collection Procedure of Public Receivables No. 6183, in order for collateral to be required in deferral procedures, the outstanding debt must be at least TRY 10 million.

Author Selma Kıy, Category Social Security Law and Legislation, Taxation Law

09June2026

E-Ledger and Certificate File Submission Deadline Extended to June 30, 2026

With Tax Procedure Law Circular No. 202, amendments have been made to the deadlines for the creation, signing, approval, and submission of e-Ledgers (electronic ledgers) and their approval certificate (berat) files to the systems of the Turkish Revenue Administration.

Author Selma Kıy, Category Taxation Law

04June2026

Law No. 7582 Introducing Significant Changes to Turkish Tax Legislation Published

Significant legislative amendments concerning income tax, corporate income tax, inheritance and transfer tax, investment incentives, the Istanbul Financial Center regime, and the entrepreneurship ecosystem have entered into force through "Law No. 7582 on Amendments to Certain Laws", published in the Official Gazette on June 4, 2026.

Author Selma Kıy, Category Taxation Law

02June2026

DPA Principle Decision: Processing of Biometric Data for Employee Attendance Tracking

With the Principle Decision on the Processing of Biometric Data for Attendance Tracking Purposes, dated April 29, 2026 and numbered 2026/291, published in the Official Gazette dated June 2, 2026 and numbered 33268 (the "Decision"), the Personal Data Protection Board emphasized that the increasing use of biometric identification systems (such as fingerprint, facial recognition, and iris/retina scanning) for the digitalization and security of employee attendance tracking must comply not only with a valid legal basis, but also with the principles of proportionality, necessity, and data minimization, given that biometric data constitutes special category personal data and possesses an irreversible nature.

Author Taylan Ege Günel, Category Personal Data Protection Law

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