Ali Yurtsever

About Ali Yurtsever

Posts by Ali Yurtsever:

partial claims statute of limitations Turkey

Constitutional Court Finds Access to Court Violation Where Partial Claims Are Blocked by Statute of Limitations

I. Introduction A partial claim is often used when the claimant cannot determine, with full certainty, the exact amount of a receivable or loss at the time of filing. In such cases, the claimant files for a limited amount and reserves the right to claim the remainder later. This approach is practical, but it creates a limitation risk: while the statute of limitations is affected (and paused) for the amount claimed, it may continue to […]

Hungary Trust and Asset Management Foundation, Macaristan Trust ve Özel Varlık Fonu

Cross-Border Wealth Structuring Between Turkey and Hungary: Trusts, AMFs, and Tax Efficiency

I. Introduction With an amendment to its Civil Code in 2013, Hungary introduced the concept of the Trust—originally rooted in the Anglo-American legal system, into its domestic legal framework, marking a significant development in the field of asset planning. Subsequently, in 2019, the introduction of the Asset Management Foundation (AMF) added a further hybrid structure, offering property owners an additional mechanism for asset protection and for ensuring the orderly intergenerational transfer of family wealth. The […]

2026 property tax turkey - 7566 Sayılı Kanun Emlak Vergisi değişiklik

Limitation Introduced on 2026 Property Tax Increases by Law No. 7566 and Its Impact on Pending Lawsuits

I. Introduction In 2025, the minimum land and plot unit values per square meter (set to apply for the 2026–2029 period) were reassessed and, in many locations, increased beyond ordinary market trends. As property tax is calculated by reference to these unit values, the reassessment resulted in material increases in property tax liabilities. Many taxpayers therefore filed lawsuits before the tax courts seeking annulment of the relevant valuation commission decisions, in an effort to decrease […]

Criminal Liability in AI Regulation - Turkey vs EU

The Criminal Liability Trap in AI Regulation: Turkey’s Draft vs. the EU Model

I. Introduction AI regulation becomes most difficult when it touches criminal liability and freedom of expression. In generative systems (LLMs), users interact through prompts, outputs are not fully predictable, and the same input can produce different results depending on context and model settings. If the law treats every output as if it was directly written by the user, liability can drift from unlawful speech to the user’s intent in an uncertain, probabilistic process. In practice, […]

2025 tax amendments, Yeni vergi paketi, torba kanun, 7566 Sayılı kanun

Turkey’s 2025 Tax Amendments Now in Force: New Rules on Rental Income, Property Tax, Fees and Social Security

I. Introduction Law No. 7566 on Amendments to Tax Laws and Certain Laws and Decree Laws (commonly referred to in public as the “new tax package”), which had previously been adopted by the relevant committees of the Grand National Assembly of Turkey, was published in the Official Gazette dated 19 December 2025 and entered into force. Prepared with the aim of broadening the tax base and increasing public revenues, this new 2025 tax amendments package […]

Regulating AI Speech in Turkey: Lessons From the Grok Ban and 2025 Draft Laws

I. Introduction Generative AI has moved from experimental tooling to public-facing infrastructure with increasing pace. It is now embedded in social platforms, search interfaces, customer support flows, and enterprise SaaS products, settings where outputs can be produced at scale, amplified within minutes, and evaluated under existing speech and public order frameworks. To respond to this rapid evolution, law makers and authorities around the world have been trying to find new ways to codify AI Regulation, […]

Company Formation in Hungary: Tax Exemptions, 9% Corporate Income Tax and 0% Withholding Tax

I. Introduction In the current landscape of global commerce, from multinational enterprises to start-ups, investors are prioritizing jurisdictions that offer a compliant, stable, and fiscally advantageous environment for establishing their European Union (EU) operations. While international tax standards continue to evolve, particularly through initiatives like the Pillar II Global Tax, OECD’s Base Erosion and Profit Shifting framework, Hungary has strategically maintained its status as a premier location for corporate structuring and wealth protection. For international […]

Ban on ID Card Photocopies in Hotel Stays in Turkey

Ban on ID Card Photocopies in Hotel Check-Ins in Turkey: Impact of the Personal Data Protection Authority’s Principle Decision

I. Introduction With its Principle Decision on “Recording Photocopies of the Turkish Identity Cards of Persons Receiving Accommodation Services in the Tourism and Hospitality Sector”, published in the Official Gazette dated 9 December 2025 and numbered 33102, the Turkish Personal Data Protection Authority (“Authority”) examined the long-standing practice of obtaining ID Card Photocopies in Hotel Stays in Turkey, from guests during check-in, which has been applied almost uniformly by data controllers in the tourism and hospitality […]

Local liquidator requirement for foreign shareholders when closing a Turkish company.

Closing a Turkish Company: Local Liquidator Requirement for Foreign Shareholders

I. Introduction Foreign shareholders closing a Turkish company usually face three separate questions: how to run the legal liquidation, how the exit will be taxed, and who will actually carry out the process on the ground (the local liquidator requirement). The first of these, the step-by-step mechanics of dissolution and liquidation under the Turkish Commercial Code, is addressed in our guide on company liquidation in Turkey for foreign shareholders (https://www.asylegal.com/company-liquidation-in-turkey-foreign-shareholder/). The second, how corporate tax, […]

Foreign shareholders reviewing tax consequences of closing a Turkish company during liquidation

When Liquidation Turns into a Tax Question: Tax Consequences of Closing a Turkish Company

I. Introduction When foreign shareholders decide to close a Turkish company, the discussion often starts with corporate law: a resolution is adopted to dissolve the company, a liquidator is appointed and the entity formally enters into liquidation. For a solvent company, these are deliberate, strategic choices. What is less visible at the outset is the tax consequences of closing a Turkish company, since the real impact of liquidation is often determined by tax: how profits […]