Official Gazette dated 18–21 August · five publications
In this issue
- Law No. 3568 on Certified Public Accountancy and Sworn-in Certified Public Accountancy · The deadline for submitting sworn financial advisory certification reports and counterpart review minutes via the electronic system has been postponed to January 1, 2027
- Turkish Code of Obligations No. 6098 · The decision covers various appeals in the interest of law belonging to the 3rd, 7th, and 9th Civil Chambers of the Court of Cassation
- Enforcement and Bankruptcy Law No. 2004 · Rendered by the 3rd Civil Chamber of the Court of Cassation, this decision concerns an enforcement
- Labor Law No. 4857 · In this newsletter, which publishes various decisions of the 3rd, 7th, and 9th Civil Chambers of the Court of Cassation, Article 4857
- Social Insurance and General Health Insurance Law No. 5510 · With Law No. 7594 Amending Certain Laws, significant changes have been implemented in Law No. 5510 on Social
- Law No. 6361 on Financial Leasing, Factoring, Financing and Savings Finance Companies · The decision rendered by the 3rd Civil Chamber of the Court of Cassation includes important precedent amendments and evaluations regarding
Law No. 3568 on Certified Public Accountancy and Sworn-in Certified Public Accountancy
The deadline for submitting sworn financial advisory certification reports and counterpart review minutes via the electronic system has been postponed to January 1, 2027
Communiqué No: 2 Amending the Communiqué on the Electronic Submission of Counter-Investigation Reports Attached to Certified Public Accountancy Certification Reports (No: 1)
With this Communiqué published by the Ministry of Treasury and Finance, the previously set deadline for submitting the counterpart review minutes attached to Sworn Financial Advisory certification reports via the electronic system has been updated. With this amendment, the effective date and implementation period of the relevant regulation have been postponed to a later date. Accordingly, the starting date for taxpayers and sworn financial advisors to fulfill the obligation of submitting minutes electronically has been rescheduled as January 1, 2027.
This means that professionals are granted additional time for their preparation processes. All taxpayers and professionals who issue sworn financial advisory certification reports and prepare counterpart review minutes should plan their operations in accordance with this new schedule.
Effective date
21 August 2026
Bu Tebliğ 1/7/2026 tarihinden geçerli olmak üzere yayımı tarihinde yürürlüğe girer.
Who is affected
Sworn financial advisors and taxpayers issuing certification reports.
Turkish Code of Obligations No. 6098
The decision covers various appeals in the interest of law belonging to the 3rd, 7th, and 9th Civil Chambers of the Court of Cassation
Decisions of the 3rd, 7th, and 9th Civil Chambers of the Court of Cassation
Published in the Official Gazette, this decision covers various examinations of appeals in the interest of law conducted by the 3rd, 7th, and 9th Civil Chambers of the Court of Cassation. The decisions clarify fundamental legal issues such as the position of the new owner in the lease agreement pursuant to Article 310 of the Turkish Code of Obligations, the refund of advance rental payments, refund periods and organization fees upon the termination of savings financing agreements, and the principle that employers cannot claim the absence of objective conditions in fixed-term employment contracts.
The text is not a law or regulation directly amending the provisions of Law No. 6098, but rather contains Court of Cassation precedents guiding how existing legal regulations should be applied by the courts. In this context, while newsletter readers are not required to adapt to a direct textual statutory change, the current approach of the Court of Cassation in disputes regarding lease law, consumer finance, and labor law should be monitored. Relevant parties should pay attention to the principles outlined in these decisions, particularly regarding the assignment of rental receivables and the characterization of employment contracts in real estate transactions.
Who is affected
Lessors, new owners, customers of savings financing companies, and employers operating under fixed-term employment contracts.
Enforcement and Bankruptcy Law No. 2004
Rendered by the 3rd Civil Chamber of the Court of Cassation, this decision concerns an enforcement
Decision of the 3rd Civil Chamber of the Court of Cassation
Rendered by the 3rd Civil Chamber of the Court of Cassation, this decision involves a reversal in the interest of law resulting from a court's misinterpretation of the provisions of the Enforcement and Bankruptcy Law No. 2004. In the case subject to the decision, the lawsuit filed by the tenant for the refund of excess rent paid was dismissed by the local court on the grounds that, lacking enforcement proceedings and the threat of coercive enforcement, it did not meet the requirements for a recovery lawsuit under Article 72 of the Enforcement and Bankruptcy Law. The Court of Cassation, however, reminded that the judge is obligated to determine ex officio the rules of law and the legal nature of the claim stated in the petition.
Accordingly, it was emphasized that the lawsuit in question is not a recovery lawsuit based on enforcement proceedings, but rather a lawsuit for unjust enrichment and receivables based on general provisions. The Court of Cassation found it unlawful for the local court to dismiss the case directly without making this legal characterization and furthermore to rule on attorneys' fees exceeding the value of the subject matter. Consequently, the Ministry of Justice's request for appeal in the interest of law was accepted and the local court decision was reversed.
Who is affected
Tenants, landlords, parties to creditor-debtor relationships, and courts.
Labor Law No. 4857
In this newsletter, which publishes various decisions of the 3rd, 7th, and 9th Civil Chambers of the Court of Cassation, Article 4857
Decisions of the 3rd, 7th, and 9th Civil Chambers of the Court of Cassation
In this newsletter publishing various decisions of the 3rd, 7th, and 9th Civil Chambers of the Court of Cassation, an important precedent regarding the provisions of fixed-term employment contracts under Article 11 of the Labor Law No. 4857 is included. According to the decision, for an employment contract to be of a fixed-term nature, the objective conditions stipulated in the law must be present.
However, contrary to this provision enacted to protect the employee, it constitutes an abuse of right for the employer to claim that the contract is of an indefinite term on the grounds that objective conditions are absent. The right to claim that the contract is of an indefinite term based on Article 11 of Law No. 4857 belongs exclusively to the employee. Since the employer cannot raise this defense, the contract must be deemed fixed-term in accordance with the arrangement between the parties. This decision serves as a guide in labor law regarding the determination of fixed-term and indefinite-term employment contracts and the restriction of the employer's rights of defense.
Who is affected
All legal and natural entities holding the status of employer and employees working under fixed-term employment contracts.
Social Insurance and General Health Insurance Law No. 5510
With Law No. 7594 Amending Certain Laws, significant changes have been implemented in Law No. 5510 on Social
Law No. 7594 on Amending Certain Laws
With Law No. 7594 Amending Certain Laws, significant changes have been implemented in Law No. 5510 on Social Security and General Health Insurance and certain other related laws. In this context, the phrase 'having passed the age for military service' in the third paragraph of provisional article 18 of Law No. 5510 has been replaced with 'having completed the age of 55'. Through this regulation, the statuses and age limits of beneficiaries have been re-determined.
Additionally, provisions have been added for the Social Security Institution to grant new pensions to military personnel, police officers, and security guards who are injured during the fight against terrorism but are not deemed disabled or whose degree of disability has not been determined. Eligible individuals may benefit from these regulations under certain conditions, and the relevant institutions and the Social Security Institution are tasked with executing the processes. The relevant articles of the Law entered into force on the date of their publication or on the specified effective dates.
Article by article
Third paragraph of provisional article 18
Before having passed the age for military service
Now having completed the age of 55
The condition previously tied to passing the military service age has been replaced with the condition of completing the age of 55, thereby clarifying the age criterion.
Effective date
18 August 2026
Bu Kanunun; a) 1 inci, 2 nci, 3 üncü, 4 üncü ve 7 nci maddeleri yayımını takip eden ödeme döneminden geçerli olmak üzere yayımı tarihinde, b) 5 inci maddesi 1/9/2026 tarihinden itibaren geçerli olmak üzere yayımı tarihinde, c) Diğer maddeleri yayımı tarihinde, yürürlüğe girer.
Who is affected
Beneficiaries under Law No. 5510, those benefiting from the provisions of provisional article 18, and the Social Security Institution.
Law No. 6361 on Financial Leasing, Factoring, Financing and Savings Finance Companies
The decision rendered by the 3rd Civil Chamber of the Court of Cassation includes important precedent amendments and evaluations regarding
Decisions of the 3rd, 7th, and 9th Civil Chambers of the Court of Cassation
The decision rendered by the 3rd Civil Chamber of the Court of Cassation includes important precedent amendments and evaluations regarding the application of Article 39/A of the Financial Leasing, Factoring, Financing and Savings Financing Companies Law No. 6361. The regulation emphasizes that the deduction of organization fees and the refund periods in the event of the termination of savings financing agreements comply with legal grounds, and that the six-month refund period stipulated in the contract cannot be evaluated as an unfair term.
In this context, it has been stated that in the event the customer exercises their right of termination, the total accumulated amount excluding the organization fee must be refunded within the statutory periods. It is important for companies and consumers to execute termination and refund processes in financing agreements in compliance with these regulations and precedents. The Court of Cassation has clarified the application of savings financing legislation by reversing the erroneous evaluation of the first instance court in the interest of law.
Article by article
Article 39/A of Law No. 6361
Before It was accepted that in the event of the termination of the savings financing agreement, the organization fee could be refunded, at least partially, and that the six-month refund period in the contract constituted an unfair term.
Now According to paragraph 4 of Article 39/A of Law No. 6361 in force at the date of signature and termination, it has been accepted that a refund of the organization fee, even partially, cannot be ruled, and that the six-month refund period does not qualify as an unfair term.
It has been finalized that organization fees cannot be refunded to customers who terminate their savings financing agreement and that the six-month statutory refund period included in the contracts is lawful.
Decision date
4 May 2026
04.05.2026 tarihinde oy birliğiyle karar verildi.
Who is affected
Savings financing companies and customers signing savings financing agreements.
This bulletin is for information purposes only and does not constitute legal advice. The official text prevails.
