KEY LEGAL CONSIDERATIONS FOR COMPANIES ENTERING INTO 2026:

As we approach the end of 2025, joint stock companies and limited liability companies are required to complete certain critical actions in order to safeguard their legal standing and ensure compliance with newly enacted regulations. We set out below an overview of the key legal considerations that companies should consider as of year-end.

Increased Administrative Fines under the Turkish Commercial Code for 2026:

New Steps Taken to Combat Unfair Competition in Imports :

Two new communiqués published in the Official Gazette on December 17, 2025, introduce significant steps to prevent unfair competition in imports. These developments concern the finalization of anti-dumping duties on acrylic fiber imports from China and the initiation of a new anti-dumping investigation regarding siccative imports from Egypt.

THE GOVERNMENT INTRODUCES PUBLIC FUNDING SUPPORT FOR VENTURE CAPITAL FUNDS :

The Ministry of Industry and Technology has introduced the “Regulation on Participation in Venture Capital Funds and Venture Capital Practices,” which entered into force on 28 November 2025 and establishes a structured framework for providing public funding to venture capital funds focusing on technology, innovation and technology-based production.

IMPACT OF THE INFLATION ADJUSTMENT RATE ON THE MARITIME SECTOR :

The Directorate of Revenue Administration of the Ministry of Treasury and Finance has announced the inflation adjustment rate in the Official Gazette dated 27 November 2025. The inflation adjustment rate has been determined as 25.49%.

INCREASED MARINE POLLUTION COMPULSORY FINANCIAL LIABILITY INSURANCE LIMITS FOR COASTAL FACILITIES:

NEW RULES REDUCE THE SCOPE OF COMPANIES’ ELECTRONIC BOOKKEEPING:

Turkish Ministry of Commerce and the Ministry of Treasury and Finance have introduced key changes to the rules on keeping certain company books electronically. The Amending Communiqué, published in the Official Gazette on 20 September 2025, came into force with immediate effect.

AMENDMENTS INTRODUCED TO THE REGULATION ON THE CARRIAGE OF DANGEROUS GOODS BY SEA AND LOADING SAFETY :

A New Era in Port State Control: Risk Based Inspections, Centralized Planning, and Stricter Sanctions:

FAST-TRACK LICENSING PROCEDURES FOR ENERGY AND MINING INVESTMENTS:

In response to complaints from stakeholders in the energy and mining sectors about lengthy licensing procedures, the Turkish government has introduced several amendments to the applicable legislation aimed at streamlining the project development process.