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.

The submission and payment deadlines for the Withholding and Premium Service Return and the Monthly Premium and Service Declarations for the April 2026 period have been extended pursuant to the announcement published by the General Directorate of Insurance Premiums on May 20, 2026.

Due to May 26, 2026 coinciding with the eve of Eid al-Adha and the declaration of May 25–26, 2026 as administrative leave days, certain statutory deadlines have been extended in line with the decision of the Board of the Social Security Institution dated May 20, 2026 and numbered 2026/288.

The notification obligations of companies and branches falling within the scope of the Foreign Direct Investment Law are regulated under the Regulation on the Implementation of the Foreign Direct Investment Law published in the Official Gazette dated August 20, 2003.

Accordingly, foreign-capital companies, branches, and liaison offices operating within the scope of Law No. 4875 are required to submit their notifications to the General Directorate of Incentive Implementation and Foreign Capital of the Ministry of Industry and Technology within the prescribed period, either by completing and saving the electronic forms available under the Regulation on the Implementation of the Foreign Direct Investment Law or by using the forms annexed to the Regulation.

Property Tax

Property tax is a mandatory tax paid by the owners of real estate such as land, plots, residences, and commercial properties. For any registered property, the taxpayer is the individual whose name appears on the title deed.