Corporate
Based in Kalamış, our office provides services in various areas of law with our experienced team. Our principle is to provide transparent consulting services at every stage of legal processes with a multifaceted approach and a holistic perspective. At the core of our work system is not only accompanying the processes related to current legal issues but also developing a proactive and preventive perspective by keeping up with current developments in our country and globally. Our team members complement each other academically and encourage collaboration, while our colleagues we have worked with before continue to be part of our team.
Based in Kalamış, our office provides services in various areas of law with our experienced team. Our principle is to provide transparent consulting services at every stage of legal processes with a multifaceted approach and a holistic perspective. At the core of our work system is not only accompanying the processes related to current legal issues but also developing a proactive and preventive perspective by keeping up with current developments in our country and globally. Our team members complement each other academically and encourage collaboration, while our colleagues we have worked with before continue to be part of our team.
We aim to maintain the dynamism of our team by conducting in-house academic studies to keep our knowledge up to date and develop professional competencies.
We aim to maintain the dynamism of our team by conducting in-house academic studies to keep our knowledge up to date and develop professional competencies.
Our Activities
Customs Law
- • Tax Litigation,
- • Administrative Cases,
- • Administrative Applications,
- • Smuggling Offenses
Maritime Law
- • Disputes and Arbitration,
- • Marine Insurance,
- • Ship Purchase and Sale Transactions,
- • Transportation and Freight Contracts,
- • Maritime Trade Law
MASAK Compliance and Legislation
- • Audit and Reporting Processes,
- • Compliance Policies and Training Programs,
- • Risk Management and Internal Audit,
- • Know Your Customer (KYC) Procedures,
- • Anti-Money Laundering
Commercial Law
- • Securities Law,
- • Corporate Law
Construction Project Consulting for LargeScale Projects
- • Urban Transformation Project Management Consulting,
- • Legal Consultancy for International Construction Companies
Intellectual and Industrial Property Law
- • Geographical Indications and Utility Models,
- • Industrial Design Law,
- • Copyright,
- • Patent Law,
- • Trademark Law
Who We Are
Our Team
ATTORNEY ŞADİ ALKAN
Managing Attorney
ATTORNEY BAŞAK CANDAN DOĞRU
Lawyer
ATTORNEY PINAR ERBAŞ
Lawyer
TRAINEE LAWYER DENİZ DEMİROK
Legal Intern
İNCİ AKSOY
Legal Assistant
Articles
How to Appeal Customs Penalties?
Have you ever faced a penalty imposed by the Customs Administration during your import or export transactions? Many of these penalties may arise from regulatory errors, incomplete declarations, or systemic issues. However, it is possible to appeal these penalties through legal means. According to the Customs Law No. 4458, administrative fines can first be challenged through an administrative appeal. In this process, a written application is submitted to the relevant customs directorate. If the appeal is rejected, a lawsuit for annulment can be filed in tax courts. The statute of limitations is generally 30 days. Since the process involves legal and technical aspects, working with an expert lawyer is crucial. In commercial life, contracts ensure clarity regarding the rights and obligations of the parties. However, a poorly drafted contract can lead to significant legal risks. In this article, we explain the 5 critical points to consider when preparing a commercial contract. 1. Clear and Accurate Definition of the Parties The titles, addresses, tax numbers, and authorized representatives of the parties to the contract must be clearly specified. Incorrect or incomplete definitions of the parties may jeopardize the validity of the contract in future disputes. 2. Subject and Scope of the Contract The contract must clearly specify which service or product it covers and the obligations of the parties within this scope. Ambiguity may lead to differing interpretations between the parties. 3. Delivery, Duration, and Payment Terms All financial and temporal conditions, such as the delivery timeline for the product or service, payment method (cash, deferred, installment, etc.), payment date, and bank details, must be detailed. These clauses serve as evidence in favor of the parties in case of disputes. 4. Penalties and Termination of the Contract Penalties to be applied in case of failure to fulfill obligations must be clearly stated. Similarly, the conditions under which the contract can be terminated and the applicable notice periods should be clarified. 5. Jurisdiction and Applicable Law in Case of Disputes Which country's law will apply in resolving disputes, and which city's courts will have jurisdiction? Such details are especially important in international commercial contracts. Alternative dispute resolution methods, such as arbitration, should also be considered. Conclusion A small oversight in commercial contracts can lead to significant costs. Therefore, contracts should always be prepared or reviewed by expert lawyers. Do not hesitate to seek legal advice to take secure steps in your commercial activities.
Structural Transformation in the Turkish Financial System with Law No. 7555
Structural Transformation in the Turkish Financial System with Law No. 7555 Adopted on July 20, 2025 and published in the Official Gazette on July 24, 2025, Law No. 7555, titled "Law on the Protection of the Value of Turkish Currency and Amendments to Certain Laws and Decree Law No. 635," introduces a wide array of reforms that redefine the structural elements of the Turkish financial system. By enhancing tools to protect the domestic and foreign value of the Turkish Lira, this Law also includes significant reforms in taxation, incentives, social security, and sectoral licensing. From foreign exchange operations to precious metal trade, from VAT-SCT adjustments to R&D exemptions, from LPG market regulations to notifications via registered electronic mail, the Law expands the scope of current legislation, increases administrative fines, and introduces new oversight mechanisms. Expanded Authority and Oversight in Foreign Exchange and Precious Metals Transactions The first three articles of the Law amend the Law No. 1567 on the Protection of the Value of Turkish Currency. Within this scope, the President is granted direct authority to regulate foreign exchange transactions, and the domestic and international trade, import/export of currency, precious metals, gemstones, and their derived products. Administrative fines for unauthorized currency and precious metal transactions have been increased. Non-criminal violations will now face penalties ranging from 50% to 200% of the market value. Repeat violations within five years may result in maximum and doubled fines. To prevent unauthorized business activities, it is now possible to permanently shut down all operations of a business engaging in unlicensed activity requiring official authorization. This aims to strengthen market regulation through administrative means. Licensing Obligations and Fee Schedules: A New Era in Authorization With the amendment to Article 4 of Law No. 1567, it is now legally mandatory for institutions engaging in: Commercial currency trading, Membership activities within the Borsa Istanbul Precious Metals Market, Precious metal refinery operations, Activities under the Kimberley Process Certification Scheme, to obtain an operating license from the Ministry of Treasury and Finance. Previously, such authorizations were governed by secondary regulations such as communiqués and circulars. The new amendment establishes a clear statutory basis for licensing. Financial obligations related to these authorizations are defined through newly introduced Fee Schedules No. 1, 2, and 3. The Law sets detailed rules for branch openings, changes in operational zones, relocation of headquarters, and share transfers. Except for limited exceptions (e.g., intra-family share transfers, court-mandated acquisitions), separate fees are charged for each license type. Fees will be updated annually based on the revaluation rate. The President is authorized to reduce or double these fees. FEE SCHEDULES Major Amendments in Tax Legislation The Law also introduces several technical and structural changes in the field of taxation. Tax Procedure Law A key reform under the Tax Procedure Law is the introduction of digitally issued verification reports. In such cases, which include location-based and photographic documentation, the signatures of local officials (e.g., police, muhtar, gendarmerie) are no longer required. This marks an important step in the digitalization of tax auditing procedures. Value Added Tax (VAT) and Special Consumption Tax (SCT) Amendments to Law No. 3065 on VAT provide that vehicle deliveries to institutions such as the Ministry of National Defense and the National Intelligence Organization, for defense and internal security purposes, are now exempt from VAT. In parallel, Law No. 4760 on SCT has also been amended to grant SCT exemptions to the same vehicles. The Law also introduces a comprehensive overhaul of the SCT base and rate system, using technical parameters such as engine power, battery capacity, range, and engine displacement as the basis for taxation. Vehicles with a local content ratio exceeding 40% benefit from additional favorable provisions. Tightening of the Investment Incentive Regime Amendments to Article 32/A of the Corporate Tax Law (Law No. 5520) limit the reduced corporate tax rate for incentivized investments to 60% and restrict its application to a maximum of ten fiscal periods. The President is granted the authority to determine support ratios up to 50%, allow reduced rates to be used during the first four fiscal periods, raise the support ratio up to 100%, and impose limits on certain cost components of the investment (e.g., land, buildings, used machinery). In addition, personal income tax exemptions in R&D and technology development zones, as well as research infrastructure institutions, are now capped. Exemptions may apply only to wage amounts not exceeding 40 times the gross minimum wage, introducing an upper threshold that effectively excludes high-income beneficiaries from the scope. Revised Trading and Storage Rules in the LPG Market Amendments to Law No. 5307 on the LPG Market prohibit distributors from reselling LPG purchased from other distributors. Moreover, storage facilities with available capacity must fulfill third-party storage requests, subject to conditions ensuring safety and operational integrity. Tariffs for such storage activities will be subject to EPDK (Energy Market Regulatory Authority) approval, and the initial tariff proposals must be submitted by 1 December 2025. Violations of these provisions are subject to administrative fines and potential license revocation. Registered Electronic Notifications and Streamlined Social Security Applications Amendments to the Labour Law (Law No. 4857) authorize the use of Registered Electronic Mail (KEP) for notifications related to employment relations. However, termination notices must still be delivered in written form. The Law also places the cost of the KEP system on the employer. Separately, new provisions added to the Social Security and General Health Insurance Law (Law No. 5510) authorize foreign missions and attachés to accept certain social security-related applications. This is expected to improve access to services for Turkish nationals living abroad. Effective Dates and Transition Timeline While many provisions of the Law entered into force on 24 July 2025, several articles are subject to staggered effective dates. Specifically: Articles 5, 8, 11, 19, and 20 enter into force on 1 August 2025. Articles 16, 17, 24, and 25 will become effective as of 1 January 2026. Article 18 applies only to incentive certificates issued after the publication date. Accordingly, both public institutions and private sector actors are strongly encouraged to review the implementation schedule and take the necessary steps to ensure timely compliance. Following secondary legislation and preparing internal procedures in line with the new framework will be essential for legal and operational alignment.
Amendments Pursuant to Presidential Decree No. 10211
Amendments Pursuant to Presidential Decree No. 10211 By Presidential Decree No. 10211, published in the Official Gazette No. 32988 on August 16, 2025, amendments were introduced to the Inward Processing Regime Decree — which had originally been put into effect by the Council of Ministers’ Decree No. 2005/8391 dated January 17, 2005 — through the Decree on the Amendment of the Inward Processing Regime Decree. The details and comparative assessments regarding these amendments are presented below.
