With Circular No. 2025/8 issued by the Social Security Institution on March 11, 2025, an amendment has been made to Circular No. 2013/11 on Insurance Transactions, dated February 22, 2013. As part of this amendment, the following paragraph has been added to the regulations concerning the issuance and cancellation of termination declarations:

"In cases where termination was initially reported without entitlement to severance or notice compensation, but a mediation settlement agreement or court decision subsequently grants such compensation to the employee, the reason for termination shall be updated accordingly. Upon the employee’s or employer’s application to the Institution with a court decision or a mediation settlement agreement bearing the status of an enforceable judgment, the termination reason shall be changed in accordance with the respective court ruling or mediation decision."

Each year, the rental income earned by real persons are declared to the respective tax office with the Annual Income Declaration until the end of March (for 2024 income, April 2, 2025). The types of income that are within the scope of immoveable assets except the rental income, are stated in the Income Tax Law Number 70. In order to declare the rent income, the lump sum expense method and actual expense method are implemented. Taxpayers who choose the lump-sum expense method can deduct the lump-sum expense of 15% of the amount remaining after deducting the exemption amount from the rental income in return for actual expenses. Those who lease the rights cannot apply the lump sum expense method. In the below table, the related details are provided for rental income from residential and commercial properties.

The decision of the Constitutional Court dated November 5, 2024 with file no 2023/158 and decision no 2024/187 ("Decision") was published in the Official Gazette numbered 32837 on March 10, 2025.

Article 27(1) of the Law on Private International Law and Procedural Law ("PIL") states "Employment contracts shall be subject to the law chosen by the parties, provided that the employee retains the minimum protection afforded by the mandatory provisions of the law of the habitual workplace.".

On March 6, 2025, the Communique on the Amendment to the Communique on the Decree No. 32 on the Protection of the Value of Turkish Currency ("Communique") was published in the Official Gazette No. 32833.

According to the Communique, the ninth paragraph of Article 8 of the Communique on the Decree No. 32 on the Protection of the Value of Turkish Currency, published in the Official Gazette No. 26801 dated February 28, 2008 ("Decree No. 32"), has been amended as follows. Accordingly, the relevant article has been adopted as: