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04November2026

The Regulation on Obtaining Informed Consent in Electronic Form Published

The Regulation on Obtaining Informed Consent in Electronic Form ("Regulation"), prepared by the Ministry of Health ("Ministry"), was published in the Official Gazette dated October 27, 2026 and numbered 33413 and entered into force on the date of its publication.

The Regulation governs, where the informed consent required before a medical intervention is obtained in electronic form, the process relating thereto, the delivery of the consent form to the patient in a secure and accessible manner, and the recording of the consent.

Author Ezgi Anasız, Category Personal Data Protection Law

03November2026

New Regulation by the Social Security Institution (SSI) on Undeclared Employment Inspections

The Social Security Institution has introduced significant changes to the procedures for identifying undeclared employment through Circular No. 2026/22, dated October 19, 2026.

Under the new regulation, rather than automatically classifying individuals named in traffic violation reports as undeclared employees, the existence of an actual employment relationship will be examined. In addition, the rules for determining how employment identified on different dates is reflected in social security coverage periods have been revised.

Author Selma Kıy, Category Social Security Law and Legislation

02November2026

New Wage Tax Exemption Reporting Requirement Added to the Withholding Tax and Social Security Premium Return

The Turkish Revenue Administration has introduced amendments to the content of the Withholding Tax and Social Security Premium Return. Under the new regulation, information regarding employees working in qualified service centers who benefit from the income tax exemption must be reported in a separate notification table.

The amendment will apply starting from the October 2026 taxation period and will cover the relevant tax returns submitted on or after November 1, 2026.

Author Selma Kıy, Category Taxation Law

22October2026

Tax and Social Security Premium Debt Threshold for Public Tenders Increased to TRY 50,000

The "Communiqué Amending the Public Procurement General Communiqué", published in the Official Gazette dated October 16, 2026, and numbered 33402, introduced amendments to the monetary thresholds applicable to outstanding tax and social security premium debts considered in public procurement procedures.

Author Selma Kıy, Category Taxation Law

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