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19October2026

Deadline for Joint Stock and Limited Liability Companies to Increase Their Capital to the New Minimum Requirements Extended to December 31, 2027

Pursuant to the Communiqué on the Extension of the Deadline for Joint Stock and Limited Liability Companies to Increase Their Capital to the New Minimum Amounts, published in the Official Gazette dated October 17, 2026, and numbered 33403, the deadline for companies to increase their capital to meet the statutory minimum requirements has been extended to December 31, 2027.

Under the Turkish Commercial Code No. 6102, the minimum capital requirements for joint stock and limited liability companies were increased effective January 1, 2024. The deadline previously set as December 31, 2026, for existing companies to comply with these requirements has now been extended by one year under the new regulation.

Author Selma Kıy, Category Turkish Commercial Code

15October2026

The Geospatial Data Permits Regulation Published: Permit Obligation and Data Protection Requirements

The Geospatial Data Permits Regulation ("Regulation"), prepared by the Ministry of Environment, Urbanization and Climate Change ("Ministry"), was published in the Official Gazette dated October 14, 2026 and numbered 33400 and entered into force on the date of its publication.

The Regulation repealed the Geospatial Data Permits Regulation and the Geospatial Data Licence Regulation published in the Official Gazette dated February 10, 2021 and numbered 31391, thereby bringing the permit and licence regimes together in a single text. Licence and permit certificates previously issued remain valid until the end of the periods for which they were granted.

Author Ezgi Anasız, Category Personal Data Protection Law

13October2026

The Temporary Regulation Under Article 376 of the Turkish Commercial Code Extended Until 2028

The Communique Amending the Communique on the Procedures and Principles Regarding the Implementation of Article 376 of the Turkish Commercial Code No. 6102 ("Amending Communique") was published in the Official Gazette dated October 10, 2026 and numbered 33396, and entered into force on the date of its publication.

The amendment concerns a single expression. The expression "January 1, 2027" set out in provisional article 1 of the Communique published in the Official Gazette dated September 15, 2018 and numbered 30536 ("Communique") has been changed to "January 1, 2028." In this article, we assess what that provisional article means and the practical consequences of the extension for companies.

Author Ezgi Anasız, Category Turkish Commercial Code

12October2026

New Era in Electronic Tax Notifications: Application Deadlines, Exemptions, and Conditions for Withdrawal from the System Have Been Revised

The procedures and principles governing the electronic tax notification system have been revised under Tax Procedure Law General Communiqué No. 596, published in the Official Gazette dated October 11, 2026, No. 33397.

Under the new regulation, the following individuals and entities are required to register with the electronic tax notification system:

Author Selma Kıy, Category Taxation Law

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