With the Communiqué on the Amendment to the E-ledger General Communiqué Row No:1 (Serial No:5) published in the Official Gazette dated November 8, 2024 and numbered 32716, income and corporate taxpayers who keep their books according to the balance sheet basis are obliged to be subject to e-ledger application as of January 1, 2025.

According to the Presidential Decree No. 9075 published in the Official Gazette on November 1, 2024 and numbered 32709, the income tax rates calculated on interest earned from Turkish Lira Deposit Accounts and dividends paid by Participation Banks have been redetermined.

The following withholding tax rates will be applied to interest and dividends to be paid to accounts opened or renewed between 1 November 2024 and 31 January 2025:

The Law No. 7529 on Amendments to Law On Consumer Protection and Various Laws ("Act") was published in the Official Gazette No. 32707 on October 30, 2024.

In line with this Act, the phrase "or distance" was added after the term "written" in the relevant articles of the Law No. 6502 on Consumer Protection ("Consumer Protection Law"). This change aims to ensure comprehensive consumer protection in both written and distance contracts.

Within the scope of Article 14/5 of the By-Law on the Procedures and Principles for the Transfer of Personal Data Abroad, it is stipulated that standard contract notifications shall be made (i) physically, (ii) via registered electronic mail ("KEP"), or (iii) by other methods determined by the Board.