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Publications
A New Era in Sustainability Reporting
With the decision of the Public Oversight, Accounting and Auditing Standards Authority (“Authority Decision”) published in the Official Gazette No. 32957 on 16 July 2025 , an important step has been taken in sustainability reporting in Turkey, and the “Procedures and Principles Regarding the Scope of Application of Turkey Sustainability Reporting Standards (TSRS)” have come into force. The primary objective of this regulation is to ensure that businesses are evaluated not on
The Cybersecurity Law Enters into Force
Introduction Reviewing the general rationale set out in the Cybersecurity Law Draft and the National Defense Commission Report, it is noted that the total amount of data produced in 2004 was only around 5 exabytes, whereas by 2024 this figure had reached the order of 180 zettabytes (an approximate 36,000-fold increase in data produced during that period). The report emphasizes that data-processing services and solutions have taken on a significant role both in business life a
Real Estate Law Series – No: II / Default in Rent Payment
Perhaps the most serious concern for a landlord is the inability to collect the rent on time and in full. When the rent is not collected within the due period, the legal actions available to the landlord vary in terms of duration and sanctions. Accordingly, the strategy to be pursued may differ in each case. For landlords who fail to collect rent on time and in full, there are various legal mechanisms that allow them both to obtain an eviction order against the tenant and to
Real Estate Law Series – No: I / Rent Determination Lawsuits
The high inflation environment experienced in recent years has significantly increased disputes between landlords and tenants. In addition to eviction lawsuits—which we will examine in a separate article—we will outline a general framework for rent determination lawsuits, which are sometimes filed jointly if conditions permit. To better clarify the operation of rent determination lawsuits, we will evaluate several subcategories below, focusing on whether there is an agreement
Competing Interests of the Architect and the Property Owner
Ömer Faruk Çıkın's article "Competing Interests of the Architect and the Property Owner under Turkish Law" is published in Art Law Magazine of Fondation pour le droit de l'art / Art Law Foundation . You may download the article from the link below. Author Ömer Faruk Çıkın
Annulment of General Assembly Decisions in Joint-Stock Companies
If decisions made by the general assembly of joint-stock companies violate the company’s articles of association, the law, or especially the principle of good faith, lawsuits seeking annulment of these decisions can be filed. General assembly annulment lawsuits provide a mechanism to prevent majority shareholders from exercising their control over the company in a manner contrary to law and good faith. From a corporate governance perspective, this serves as a critical tool to
Unlawful Exercise of Control Within Corporate Groups
Under the Turkish Commercial Code (TCC), the relationships between a parent company and its controlled subsidiaries are subject to a specific legal regime governing corporate groups. The TCC defines a company as a “controlling company” if it directly or indirectly holds the majority of voting rights or has the majority power in the governing body of another company. Moreover, even in the absence of a shareholding relationship, if contractual commitments establish certain co
LEXOLOGY: ART LAW 2025
In the Turkey chapter of Lexology Panoramic’s 2025 publication titled Art Law, which we authored for this comparative guide, we cover a wide range of topics including the sale, import, and export of artworks, cultural assets, and auctions. The full publication is available on the Lexology website, and you can download the Turkey chapter via the link below. Author Ömer Faruk Çıkın
Mobbing Directive Published: What Is Mobbing and How Can It Be Prevented?
The Presidential Circular No. 2025/3 on “Preventing Psychological Harassment (Mobbing) in Workplaces” (“ Circular ”) was published in the Official Gazette dated March 6, 2025, and numbered 32833. This regulation clarifies the responsibilities of employers while strengthening the complaint mechanisms that protect employees’ rights. With this new Circular, the previous Circular No. 2011/2 has been repealed. Anti-Mobbing Board Reorganized Originally established under the 2011/2
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