Tax Exemption on Service Exports in Turkish Tax Law Introduction Export activities occupy a crucial position within the Turkish tax system due to their contribution to the country’s foreign trade balance and inflow of foreign currency. In recent years, alongside the traditional concept of goods exportation, the notion of service exportation has gained increasing importance....Read More

Young Entrepreneur Support in Turkish Tax Law Introduction Entrepreneurship plays a crucial role in the Turkish economy, particularly for the younger population, as a significant instrument of development. The participation of young individuals in business life not only contributes to increasing employment but also facilitates the realization of innovative ideas. For this reason, the state...Read More

Inheritance Rights of Foreigners in Turkey Introduction The inheritance rights of foreign nationals who either reside in Turkey or hold assets located within its territory are governed by both the fundamental principles of the Turkish Civil Code and the provisions of the Law on Private International Law and Civil Procedure (MÖHUK). The matter becomes particularly...Read More

Eviction of the Tenant Due to the New Owner’s Personal Need Introduction Lease agreements constitute one of the most essential types of contracts in social and economic life. In particular, the leasing of residential and commercial properties in metropolitan areas has become indispensable both for individuals and businesses. However, a lease agreement is not confined...Read More

Eviction of the Tenant Due to Residential Need Introduction Residential leases are among the most common types of lease agreements in social life. While the right to housing is recognized as a fundamental human right, the landlord’s right to property must likewise be legally protected. To balance these two rights, the Turkish Code of Obligations...Read More

Eviction of the Tenant Due to Expiration of the Lease Term 1. Introduction Lease agreements are indispensable both for meeting housing needs and for the continuation of commercial activity. The Turkish Code of Obligations (TCO) provides protective rules for tenants in respect of leases of dwellings and business premises, while at the same time enabling...Read More

Eviction of the Tenant Based on a Lease Termination Undertaking Introduction Lease agreements play a vital role not only in meeting housing needs but also in maintaining stability in commercial life. While the law provides tenants with broad protection, it also grants landlords certain guarantees. One of these guarantees is the possibility of evicting the...Read More

Eviction of the Leased Property Due to Non-Payment of Rent Introduction Lease agreements are of significant importance both in meeting individuals’ housing needs and in regulating commercial life. The tenant’s primary obligation is to pay rent on time. Non-payment of rent is considered a circumstance that jeopardizes the continuity of the contract. In such cases,...Read More

Rent Determination Lawsuit and Its Principles Introduction A lease agreement is a contract involving reciprocal obligations, where the tenant’s primary duty is the payment of rent. Although the rent is initially freely agreed upon by the parties, issues may arise in determining the rent applicable for a renewed lease period. In such cases, since the...Read More

Aval in Negotiable Instruments Aval is a personal guarantee provided in favor of a party named in a negotiable instrument. While aval shares similarities with suretyship, it imposes a more stringent liability. The aval giver undertakes to pay the debt guaranteed by the aval. For instance, if the debtor of a check fails to pay...Read More