With its Principle Decision dated February 18, 2026 and numbered 2026/348, the Turkish Personal Data Protection Board ("Board") has made significant assessments regarding a practice frequently encountered in apartment and residential site managements. The relevant Principle Decision was published in the Official Gazette dated March 31, 2026 and numbered 33210.

In the Decision, it is stated that the processing of personal data through posting lists containing personal data such as name-surname, apartment number, amount of debt, and delay information related to dues, advances, and similar receivables in common areas such as elevators, building entrances, and corridors does not constitute a disclosure limited to a specific and identifiable group of recipients, but may instead lead to disclosure to an indefinite number of third parties. In this context, it has been emphasized that such practice cannot rely on any of the legal grounds for processing set forth under Article 5 of The Law numbered 6698 on the Protection of Personal Data and that making personal data accessible to unauthorized persons constitutes a breach of the obligation to implement adequate technical and administrative measures for data security under Article 12 of the Law.

The Principle Decision titled "On the Requirement for Data Controllers to Prepare Explicit Consent Texts and Obligation to Inform Separately", issued by the Turkish Personal Data Protection Board ("Board") with decision number 2026/347 dated February 18, 2026, was published in the Official Gazette dated 24 March 2026 and numbered 33203, and has thereby entered into force.

With this Principle Decision and the accompanying public announcement, significant structural changes and compliance requirements have been introduced regarding the practices of data controllers in relation to their obligation to inform and explicit consent processes.

In the public announcement published by the Turkish Personal Data Protection Authority on 16 March 2026, clarifications were provided regarding the notification of personal data processing activities carried out within the scope of joint ventures, consortia, and ordinary partnerships to the Data Controllers' Registry (VERBIS), addressing uncertainties encountered in practice.

The announcement recalls the Decision of the Personal Data Protection Board dated June 9, 2021 and numbered 2021/569 (In Turkish), stating that joint ventures, consortia, and ordinary partnerships do not possess a separate legal personality; therefore, they cannot register with VERBIS in their own name.

Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 33090 and dated November 27, 2025. Revaluation rate announced in the rate of 25.49% (twenty five comma forty nine) for 2026.