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22March2024

Constitutional Court Cancels Certain Expressions of the Social Insurance and General Health Insurance Law

The Decision of The Constitutional Court dated 01.02.2024 with file no 2021/61 and decision no 2024/31 was published in the Official Gazette numbered 323496 on March 21, 2024.

With the relevant Decision, it has been decided to cancel the underlined expressions of the sentences,

Author Gökşen Bakay, Taylan Ege Günel, Category Social Security Law and Legislation

14March2024

Constitutional Court Decides on the Cancellation of Article 40, Paragraph 7 of the Maritime Labour Law

The Decision of The Constitutional Court dated February 1, 2024 with file no 2022/154 and decision no 2024/33 was published in the Official Gazette numbered 32489 on March 14, 2024.

The purpose of this Decision is to protect the right to rest guaranteed by the Constitution.

Paragraph 7 of Article 40 of the Maritime Labour Law ("Law") states that "If the service contract is terminated in accordance with paragraphs II, III and IV of Article 14 before the seaman has used the annual paid leave to which he is entitled, the employer or the employer's representative must pay the seaman the wage for the leave period." Subparagraph I of Article 14 of the Law, which is not mentioned in the relevant article, regulates the employer's right of termination in cases where it becomes impossible for the seaman to work and there is a contrary to the law, customs and ethical rules.

Author Gökşen Bakay, Taylan Ege Günel, Category Labor Law

08March2024

The 8th Judicial Reform Package and Amendments to the Turkish Personal Data Protection Law (KVKK)

With the Law on the Amendment of the Code of Criminal Procedure and Certain Laws published in the Official Gazette dated March 12, 2024 and numbered 32487, a number of amendments were made to the Law No. 6698 on the Protection of Personal Data. The acceptance of this legislative proposal is expected to harmonize the KVKK with the European Union General Data Protection Regulation ("GDPR").

Author Berfin Erdoğan, Category Personal Data Protection Law

07March2024

Annual Income Tax Return Obligation for Technopark Employees

Technopark (technology development zone) employees could also be obliged to submit an Annual Income Tax Declaration if certain conditions are met, according to Temporary Article 2 of Law No. 4691.

Provisional Article 2 of Law No. 4691 states the following provision: "Until 31/12/2028, income tax calculated after applying the minimum subsistence discount on the wages of R&D, design and support personnel working in the region related to their duties; would be canceled by deducting from the tax accrued on the monthly withholding declaration to be submitted."

Author Erdoğdu Onur Erol, Category Taxation Law

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