Glossary

Turkish legal terms, briefly explained

255 Turkish legal terms that appear in our guides, each with a short explanation and the provision it comes from. 165 of these terms link to the guides where they are used.

The explanations are for orientation and are not legal advice. They were last checked against the statutes on 4 October 2026; legislation changes, so the provision named under each term is the place to start.

A

A.TR

A.TR Movement Certificate

Customs document under EU-Türkiye Customs Union allowing industrial goods in free circulation to enter duty-free.

Source: Decision No. 1/95 EC-Turkey Association Council

AB Yapay Zekâ Tüzüğü

EU Artificial Intelligence Act (EU AI Act)

Comprehensive European regulation classifying AI systems by risk tiers, with extraterritorial impact on Turkish technology exporters.

Source: EU Regulation 2024/1689

Aciz Belgesi

Certificate of Insolvency (Aciz Belgesi)

Document issued by the enforcement office when the creditor could not recover the full claim. It serves as an acknowledgment of debt, entitles the creditor to an action to set aside the debtor's transactions (İİK 277), no interest may be claimed on the amount stated, and the claim against the debtor becomes time-barred 20 years after the certificate is issued.

Source: Enforcement and Bankruptcy Law m. 143 & m. 105

Aciz Vesikası

Certificate of Insolvency

Official document certifying the debtor has insufficient assets. It gives the creditor standing to bring a clawback (annulment) action under EBL Art. 277; the certified debt itself becomes time-barred twenty years after the certificate is issued, and no interest may be claimed on it.

Source: İİK No. 2004, Arts. 143 & 277 (clawback forfeiture period: Art. 284 — 5 years)

Adli Tıp Kurumu

Council of Forensic Medicine (ATK)

Official state forensic authority whose expert medical panel reports are determinative in malpractice and bodily injury lawsuits.

Source: Law No. 2659 · Presidential Decree No. 4, Arts. 4 et seq. (organisation)

Ağır Ceza Mahkemesi

Heavy Penal Court (Assize Court)

Criminal trial court sitting with a presiding judge and two members for the gravest offences: robbery, extortion by public officials (irtikap), forgery of official documents under TCK 204/2, fraudulent bankruptcy, offences against the State, terrorism offences, and any offence carrying aggravated life, life or more than ten years' imprisonment. Aggravated fraud (TCK 158) was removed from this list by Law No. 7571 of 24 December 2025; it now goes to the Asliye Ceza court unless the charged form carries more than ten years.

Source: Law No. 5235, Art. 12

AML

Anti-Money Laundering (AML Compliance)

Regulatory compliance regime enforcing suspicious transaction reporting, customer due diligence (CDD), and MASAK audit obligations.

Source: Law No. 5549 on Prevention of Laundering Proceeds of Crime

Anayasa Mahkemesi

Constitutional Court (AYM)

Constitutional court that reviews the constitutionality of laws, Presidential decrees and the Rules of Procedure of Parliament, and decides individual applications alleging that public authorities violated a constitutional right also protected by the ECHR.

Source: Turkish Constitution, Art. 148

Anti-Damping

Anti-Dumping Duty

Trade defence duty imposed by the Ministry of Trade where a good is exported to Türkiye below its normal value in the exporting or country-of-origin market, causing injury to a Turkish industry.

Source: Law No. 3577

Asliye Hukuk

Civil Court of First Instance

General trial court handling civil lawsuits, contract disputes, and property litigation.

Source: HMK No. 6100, Art. 2

Asliye Hukuk Mahkemesi

Civil Court of First Instance

General trial court with plenary jurisdiction hearing civil lawsuits, property disputes, and tort claims.

Source: HMK No. 6100, Art. 2

Asliye Ticaret Mahkemesi

Commercial Court of First Instance

Specialized three-judge/single-judge commercial court for corporate litigation, cross-border claims, and exequatur actions.

Source: TTK No. 6102, Arts. 4-5 · Law No. 5235, Art. 5 (panel composition)

ATA Karnesi

ATA Carnet (Temporary Customs Admission)

International customs document permitting duty-free and tax-free temporary importation of goods, commercial samples, and exhibition equipment.

Source: Istanbul Convention on Temporary Admission

Aydınlatılmış Onam

Informed Consent

The patient's consent to a medical intervention, given after being informed of its subject and consequences. It is required except in the emergencies the regulation lists; for interventions likely to give rise to disputes, the information is given orally and a signed consent form is taken.

Source: Patient Rights Regulation, Arts. 24, 26 & 31

Ayıp İhbarı

Notice of Defect

Notice the buyer or employer must give of defects in delivered goods or work. In commercial sales: within two days if the defect is apparent on delivery, otherwise within eight days of delivery after inspection; in other cases within a reasonable time.

Source: TTK No. 6102, Art. 23/1-c · TBK No. 6098, Arts. 223 & 474

Ayıplı İfa

Defective Performance / Latent Defect

Delivery of goods, construction works, or services that lack promised qualities or carry defects reducing their commercial value.

Source: TBK No. 6098, Arts. 219 & 474

Azınlık Hakları

Minority Shareholder Rights

Statutory rights granted to shareholders holding at least 10% (5% in public companies) of corporate capital.

Source: TTK No. 6102, Art. 411

B

Bilirkişi

Official Expert Witness (Bilirkişi)

Specialized independent professional appointed by the court to provide a technical, financial, or medical report on matters requiring special expertise.

Source: HMK No. 6100, Art. 266+

BTK

Information and Communication Technologies Authority (BTK)

Regulatory agency supervising telecommunications, cybersecurity compliance, internet service providers, and digital access regulations.

Source: Law No. 5809

C

Cezai Şart

Liquidated Damages / Penalty Clause

Contractually agreed penalty payable on breach. It is due even where the creditor has suffered no loss; the court reduces an excessive penalty of its own motion, but a merchant debtor cannot ask for reduction (TTK Art. 22).

Source: TBK No. 6098, Arts. 179-182

CMR

CMR Convention (International Carriage of Goods by Road)

International transport convention establishing carrier liability, limitation periods, and standard CMR consignment notes for cross-border trucking.

Source: CMR Convention 1956 · TTK No. 6102

Ç

Çarter Sözleşmesi

Charterparty Agreement

Contract for the hire of a vessel (time, voyage, or bareboat charter) governed by maritime trade customs and TTK provisions.

Source: TTK No. 6102, Arts. 1119 et seq. (bareboat), 1131 et seq. (time), 1138 et seq. (voyage)

Çek

Commercial Cheque

Bank payment order subject to strict judicial control, criminal check-issuance bans, and fast-track execution upon dishonour.

Source: Cheque Law No. 5941

ÇVÖA

Double Taxation Avoidance Agreement (DTT)

Bilateral international tax treaty preventing double taxation and capping withholding tax rates on cross-border dividends, interest, and royalties.

Source: Bilateral Treaties · Art. 90 Constitution

D

DAB

Foreign Exchange Purchase Certificate (DAB)

Official banking certificate required at Turkish land registry offices demonstrating mandatory currency exchange for foreign buyers.

Source: TKGM Circular 2022/1

DASK

Turkish Catastrophe Insurance Pool (DASK)

Compulsory earthquake insurance, required at title-deed registration and cancellation and at water and electricity subscription. It is not a statutory precondition for a lease.

Source: Law No. 6305, Art. 11

Deniz Alacağı

Maritime Claim

Claim arising from one of the grounds exhaustively listed in TTK Art. 1352; only such claims can justify the precautionary arrest of a ship in Türkiye (Art. 1353).

Source: TTK No. 6102, Art. 1352

Döviz Alım Belgesi

Foreign Exchange Purchase Certificate (DAB)

Document issued by a bank or other authorised institution, under procedures set by the Central Bank, evidencing that foreign currency was sold for Turkish lira; requested from foreign nationals in real estate purchases.

Source: Title Deed Law Circular · TCMB Capital Movements Circular

E

e-Satış

Electronic Judicial Auction Portal

Official electronic portal of the Ministry of Justice where seized real estate, vehicles, and assets are auctioned publicly.

Source: İİK No. 2004, Art. 111/b

Ecrimisil

Compensation for Unlawful Occupation

Retroactive rent and occupancy indemnity claimed by the rightful owner from an occupant possessing property without legal title.

Source: TMK No. 4721, Art. 995

Eser Sözleşmesi

Contract for Work (Independent Contractor)

Contractual relationship where the contractor undertakes to deliver a specific result (applies to construction, software, and elective cosmetic surgeries).

Source: TBK No. 6098, Art. 470+

Exequatur

Exequatur (Enforcement of Foreign Awards)

Judicial order granted by a Turkish civil or commercial court declaring a foreign arbitral award or judgment enforceable as a domestic decree.

Source: MÖHUK No. 5718, Arts. 50 (foreign judgments) & 60 (foreign arbitral awards)

F

Fazla Mesai

Overtime Work Compensation

Statutory compensation payable at 1.5x regular hourly wage for work exceeding 45 statutory hours per week.

Source: Labour Law No. 4857, Art. 41

Fikri ve Sınai Haklar Hukuk Mahkemesi

IP & Industrial Property Court

Specialised first-instance court hearing industrial property disputes — trademarks, patents, designs and geographical indications — and, under the Copyright Act, copyright claims. Trade secret claims are pursued as unfair competition before the commercial courts.

Source: SMK No. 6769, Art. 156 · FSEK No. 5846, Art. 76 (copyright)

FSEK

Law on Intellectual and Artistic Works (FSEK / Copyright Law)

Primary Turkish copyright statute protecting literary, musical, cinematographic, fine art works, and computer software/source code.

Source: Law No. 5846 on Intellectual and Artistic Works

FSHHM

Civil Court for Intellectual and Industrial Property Rights

Specialized IP court hearing trademark cancellation, patent infringement, copyright, and TÜRKPATENT YİDK decision annulment lawsuits.

Source: SMK No. 6769, Art. 156

G

Geçerli Nedenle Fesih

Termination for Valid Cause

Dismissal with notice of an indefinite-term employment contract based on the employee's capability or conduct, or on the requirements of the business, workplace or job. A valid reason is mandatory in workplaces with 30 or more employees for employees with at least six months' seniority; severance pay is governed by Law No. 1475, Art. 14.

Source: Labour Law No. 4857, Art. 18

Gemi İpoteği

Ship Mortgage

Contractual charge registered in the ship register to secure a claim, typically ship financing; it entitles the creditor to be paid out of the ship's value.

Source: TTK No. 6102, Art. 1014+

Gemi Sicili

National Ship Registry (MGS / TUGS)

Turkish ship register kept by registry offices under court supervision, recording vessel ownership and ship mortgages. The Turkish International Ship Registry (TUGS) is a separate register under its own statute.

Source: TTK No. 6102, Arts. 954 et seq. · Law No. 4490 (Turkish International Ship Registry)

Genel Kurul

General Assembly of Shareholders

Supreme decision-making body of a joint stock (A.Ş.) or limited liability (Ltd. Şti.) company electing directors and approving balance sheets.

Source: TTK No. 6102, Arts. 407 et seq. (A.Ş.) · Arts. 616 et seq. (Ltd. Şti.)

Genel Kurul İptali

Annulment of General Assembly Resolution

Action to invalidate shareholder resolutions breaching mandatory statutory law, articles of association, or good faith.

Source: TTK No. 6102, Art. 445

GGM

Removal Center

State immigration removal and administrative holding facility.

Source: Law No. 6458, Art. 58

Gizli Ayıp

Hidden Defect

Defect not discoverable upon ordinary initial inspection, requiring immediate notice upon discovery.

Source: TBK No. 6098, Art. 477

Gümrük İdaresi

Customs Directorate / Authority

State customs office overseeing tariff classification, import declarations, customs clearance, and border anti-smuggling enforcement.

Source: Customs Law No. 4458

H

Hak Düşürücü Süre

Forfeiture / Preclusion Period

Strict statutory deadline that completely extinguishes the substantive right itself and is examined ex-officio by the judge.

Source: HMK No. 6100, Art. 142 (procedural handling); substance governed by the relevant statute

Haklı Nedenle Fesih

Termination for Just Cause (Immediate)

Termination of an employment contract without waiting for the notice period. The employee may terminate on grounds of health, conduct contrary to morality and good faith, or compelling reasons (Art. 24); the employer may rely on the same three grounds and also on the employee's absence due to police custody or arrest that exceeds the notice period (Art. 25).

Source: Labour Law No. 4857, Arts. 24 & 25

Haksız Fiil

Tortious Act / Civil Wrong

Unlawful act intentionally or negligently inflicting material or bodily damage on another person, generating compensation liability.

Source: TBK No. 6098, Art. 49+

Hapis Hakkı

Right of Retention (Lien)

Right to retain a debtor's movable property or negotiable instruments held by the creditor with the debtor's consent, until a due and connected claim is paid. Between merchants, the connection is deemed to exist where possession and claim arise from commercial dealings.

Source: TMK No. 4721, Art. 950

Hasta Hakları Yönetmeliği

Regulation on Patients' Rights

Turkish administrative code guaranteeing informed consent, confidentiality of medical records, right to refuse treatment, and malpractice remedies.

Source: Regulation on Patients' Rights 1998

Hisse Devri

Share Transfer

Transfer of equity: in an LLC, written form with notarised signatures, general assembly approval and Trade Registry filing; in a JSC, delivery of the share certificate, with notification to the Central Registry Agency (MKK) for bearer shares.

Source: TTK No. 6102, Arts. 489 (JSC) & 595, 598 (LLC)

HMK

Code of Civil Procedure (HMK No. 6100)

Statute governing civil trial procedures, court jurisdictions, evidentiary standards, expert testimony (Bilirkişi), and appellate review.

Source: Law No. 6100

Hukuk Genel Kurulu

General Assembly of Civil Chambers (HGK)

Supreme civil panel of the Court of Cassation. It rules on resistance (direnme) decisions where a first-instance court insists against a chamber's reversal, and unifies conflicting case law between civil chambers.

Source: Court of Cassation Law No. 2797, Art. 15

Hükümsüzlük

Action for Invalidation / Revocation

Court action before the Civil IP Court to invalidate a registered trademark, patent or design. Distinct from revocation (iptal, e.g. for non-use), which since 2024 is decided by TÜRKPATENT itself.

Source: SMK No. 6769, Arts. 25 (trademarks) & 138 (patents); revocation: Art. 26

I

İ

İcra İnkâr Tazminatı

20% Minimum Execution Denial Compensation

Compensation of not less than 20% of the sum awarded, ordered on the other party's request against a debtor whose objection to a liquid debt is found unjustified. Bad faith is not required on the debtor's side; it is required only where the award runs against the creditor.

Source: İİK No. 2004, Art. 67/2

İcra Müdürlüğü

Enforcement Directorate

State bailiff agency responsible for debt recovery and enforcing court decrees.

Source: İİK No. 2004

İçtihadı Birleştirme

Joint Binding Precedent Decision (İBK)

Binding Court of Cassation ruling harmonising interpretation. It binds the Cassation general assemblies, its chambers and the ordinary civil and criminal courts; the administrative judiciary has its own unification procedure at the Council of State.

Source: Court of Cassation Law No. 2797, Art. 45

İdari Gözetim

Administrative Detention

Pre-removal detention of foreign nationals at Removal Centers (GGM) for up to 6+6 months, challengeable before the Magistrate.

Source: Law No. 6458, Art. 57

İddianame

Formal Indictment

Indictment filed by the prosecutor. The trial phase begins not on filing but when the court accepts it.

Source: CMK No. 5271, Arts. 170 & 175

İhracat Rejimi

Export Regime

Statutory rules and customs formalities governing the lawful exit of free circulation goods from the Turkish customs territory.

Source: Customs Law No. 4458 m. 150-151

İhtiyati Haciz

Emergency Precautionary Attachment

Emergency court order attaching a debtor's assets to secure an unsecured, matured monetary claim. The court is free to decide with or without hearing the debtor, so the order is frequently — but not necessarily — granted without notice.

Source: İİK No. 2004, Art. 257

İhtiyati Tedbir

Injunction / Interim Relief

Judicial order preserving the status quo of disputed assets or rights pending final trial.

Source: HMK No. 6100, Art. 389

İİK

Enforcement and Bankruptcy Law (İİK No. 2004)

Turkish primary statute governing debt recovery, bank attachments, asset seizures, precautionary attachments, and concordat restructuring.

Source: Law No. 2004

İlamlı İcra

Execution with Judgment

Compulsory enforcement of court judgments, exequatur decrees or arbitral awards. A simple objection does not halt it; enforcement is stayed only on documentary proof of payment, extension or limitation (Art. 33) or, pending appeal, against security (Art. 36).

Source: İİK No. 2004, Arts. 24-41 (stay on security: Art. 36)

İlamsız İcra

Summary Execution without Judgment

General debt collection initiated directly through the bailiff without a prior court judgment.

Source: İİK No. 2004, Art. 58+

İmza Sirküleri

Notarized Signature Circular

Notarized document showing the specimen signatures of the persons authorised to represent and bind the company and the scope of their authority. Since the 2021 amendment to TTK Art. 40/2, the signatures of authorised persons are also recorded electronically in the trade registry file from public databases.

Source: TTK No. 6102, Arts. 40/2 & 373

İntifa Hakkı

Usufruct Right

Usufruct — a limited real right giving full use and enjoyment of another's movable property, immovable property, right or entire estate.

Source: TMK No. 4721, Art. 794

İş Göremezlik

Incapacity / Disability Indemnity

Compensation compensating lost future earning capacity resulting from temporary or permanent bodily injury.

Source: TBK No. 6098, Art. 54

İş Mahkemesi

Labor Court

Specialized trial court hearing wrongful dismissal, severance pay, overtime compensation, and workplace dispute lawsuits.

Source: Labor Courts Law No. 7036

İŞKUR

Turkish Employment Agency (İŞKUR)

National public employment agency overseeing unemployment insurance benefits, workplace registries, and collective dismissal notifications.

Source: Law No. 4904 on Turkish Employment Agency

İtirazın İptali

Action for Annulment of Objection

Action to lift a debtor's objection and continue enforcement, filed within one year of service of the objection. On the other party's request the court awards damages of at least 20% of the sum — against the debtor if the objection was unfounded, or against the creditor if the enforcement was abusive.

Source: İİK No. 2004, Art. 67

İYUK

Code of Administrative Judicial Procedure (İYUK)

Administrative procedure code. Unless a special law sets a different period, the filing deadline is 60 days before the Council of State and administrative courts and 30 days before tax courts; appeal (istinaf) to the regional administrative court must be lodged within 30 days of service of the judgment.

Source: Law No. 2577, Arts. 7 & 45

K

Kadastro

Cadastre (Cadastral Survey)

State survey that fixes the boundaries of each parcel on the ground and on maps and determines its legal status, in order to establish the land registry envisaged by the Civil Code.

Source: Cadastre Law No. 3402, Art. 1

Kambiyo Senetleri

Negotiable Commercial Instruments

Bills of exchange, promissory notes (bono), and cheques qualifying for fast-track 10-day summary execution.

Source: TTK No. 6102 · İİK Arts. 167-168

Kamu Düzeni İstisnası

Public Policy Exception

Strictly limited defense invoked only against egregious breaches of constitutional or core human rights values.

Source: MÖHUK No. 5718, Art. 54/1-c

Kamulaştırma

Expropriation (Compulsory Acquisition)

Compulsory acquisition of privately owned real estate by the State or a public entity where the public interest so requires, against a price fixed by agreement or by the civil court of the place where the property lies.

Source: Expropriation Law No. 2942, Arts. 1, 8 and 10

Kamulaştırmasız El Atma

De Facto Expropriation (Taking Without Expropriation)

An administration's actual occupation of private land for a public service without completing expropriation, or a zoning designation that restricts the owner's use to the point of hollowing out the right, giving rise to a claim for the property's value.

Source: Law No. 2942, Provisional Art. 6 and Additional Art. 1

Karşılıklılık

Reciprocity (Mütekabiliyet)

Statutory requirement that Turkish court judgments must be enforceable in the rendering state to obtain exequatur in Turkey.

Source: MÖHUK No. 5718, Art. 54/1-a

Kat İrtifakı

Construction Servitude (Kat İrtifakı)

Servitude attached to land shares and registered on the basis of the approved architectural project for the independent units of a building that is under construction or yet to be built; it is converted ex officio into condominium ownership once an occupancy permit (yapı kullanma izni) is issued for the whole building.

Source: Condominium Law No. 634, Arts. 2(c), 10 & 14

Kesin Hüküm

Final Binding Judgment

Conclusive judgment that has exhausted all appellate remedies, creating preclusive effect against identical future claims.

Source: HMK No. 6100, Art. 303

Kıdem Tazminatı

Statutory Severance Pay

30 days' gross wage per completed year of service, payable after one year where the employer terminates for any reason other than the employee's breach of morality and good faith, and also on the employee's justified resignation, military service, retirement, death, or a woman's resignation within one year of marriage. Subject to a statutory annual ceiling.

Source: Labour Law No. 1475, Art. 14

Kırmızı Bülten

INTERPOL Red Notice

International request circulated to worldwide law enforcement to locate and provisionally arrest a person pending extradition.

Source: INTERPOL Constitution · Law No. 6706 on International Judicial Cooperation in Criminal Matters

Kira Tespit

Rent Determination Lawsuit

Lawsuit asking the court to fix the rent. It may be filed at any time; only from the sixth year, and every fifth year thereafter, may the court go beyond the twelve-month-average CPI cap and set the rent by reference to market comparables.

Source: TBK No. 6098, Art. 344

Konişmento

Bill of Lading

Negotiable maritime transport document acknowledging receipt of cargo and representing title to goods in transit.

Source: TTK No. 6102, Art. 1228+

KVK

Corporate Income Tax Law (KVK No. 5520)

Statute governing the taxation of corporations (A.Ş., Ltd. Şti., branches) at statutory corporate rates and transfer pricing rules.

Source: Law No. 5520

KVKK

Personal Data Protection Law (KVKK No. 6698)

Turkish data privacy statute regulating data processing, mandatory registry (VERBİS), cross-border transfers, and compliance audits.

Source: Law No. 6698

KYOK

Decision of Non-Prosecution (Takipsizlik / KYOK)

Prosecutor's decision not to bring charges, given where no evidence sufficient to establish adequate suspicion is obtained, or where prosecution is legally impossible — immunity, limitation, a missing complaint, or death.

Source: CMK No. 5271, Art. 172

L

M

Maddi Tazminat

Pecuniary / Material Damages

Monetary compensation covering actual financial losses, medical expenses, property destruction, and lost profits.

Source: TBK No. 6098, Arts. 49-52; Arts. 53-54 for death and bodily injury

Malpraktis

Medical Malpractice

Civil and criminal liability of doctors and hospitals for surgical negligence, substandard care, or breach of informed consent.

Source: TBK No. 6098, Arts. 470 & 502 (civil) · TCK No. 5237, Arts. 85 & 89 (criminal negligence)

Maluliyet Oranı

Disability / Impairment Percentage

Medically assessed permanent-impairment percentage, determined by authorised health boards under the Regulation on Disability Assessment for Adults. It is an input to the actuarial calculation, not the compensation figure itself.

Source: Regulation on Disability Assessment for Adults (2019)

Manevi Tazminat

Non-Pecuniary / Moral Damages

Equitable financial compensation awarded to mitigate mental anguish, bodily distress, or violation of personal dignity and rights.

Source: TBK No. 6098, Arts. 56 & 58

MASAK

Financial Crimes Investigation Board (MASAK)

Türkiye's financial intelligence unit — a board within the Ministry of Treasury and Finance — responsible for anti-money-laundering and counter-terrorist-financing supervision, suspicious transaction reporting and audits of obliged parties.

Source: Law No. 5549

MERSİS

Central Trade Registry System

Turkish electronic registry portal for company formation, articles of association drafting, and corporate filings.

Source: Ministry of Trade

Mesleki Sorumluluk Kurulu

Medical Liability Board of the Ministry of Health

Ministry of Health board that grants prosecution authorisation for physicians, dentists and other health professionals in both public and private institutions, and decides the State's recourse claims against public-sector personnel.

Source: Law No. 3359, Additional Art. 18

Mirasçılık Belgesi

Certificate of Inheritance (Veraset İlamı)

Official legal document issued by a notary or Civil Court of Peace certifying legal heirs and their statutory inheritance fractions.

Source: TMK No. 4721, Art. 598

MÖHUK

Private International Law (MÖHUK No. 5718)

Turkish statute governing conflict of laws, international jurisdiction, and the recognition/enforcement of foreign judgments and arbitral awards.

Source: Law No. 5718 on Private International and Procedural Law

Muvazaa

Sham Transaction / Collusion (Muvazaa)

Secret agreement to conceal the true intent of parties, rendering the simulated contract legally null and void ab initio.

Source: TBK No. 6098, Art. 19

Mücbir Sebep

Force Majeure

Force majeure has no statutory definition in Turkish law. Its effect runs through supervening impossibility, which extinguishes the obligation where performance becomes impossible for reasons not attributable to the debtor, and — for time limits — through suspension of prescription and restitution of procedural terms.

Source: TBK No. 6098, Arts. 136 & 153 · HMK No. 6100, Art. 95

Müşterek Avarya

General Average

Maritime doctrine allocating extraordinary sacrifices and expenses incurred for common maritime safety among hull and cargo owners (York-Antwerp Rules).

Source: TTK No. 6102, Art. 1272+

N

New York Sözleşmesi

New York Convention on Arbitral Awards (1958)

Global treaty enabling the direct recognition and enforcement of foreign arbitral awards in Turkey under limited statutory defenses.

Source: 1958 New York Convention · MÖHUK No. 5718

O

Orman Tahdidi

Forest Delimitation (Forest Cadastre)

Determination by forest cadastre commissions of the boundaries between forests and adjoining land. The minutes and maps are posted for thirty days, and an objection must be brought within thirty days of posting before the cadastre court (or, where none exists, the court charged with cadastre cases).

Source: Forest Law No. 6831, Arts. 7, 9 and 11

Ö

P

Pay Defteri

Share Ledger (Pay Defteri)

Mandatory register of a joint-stock company in which holders of registered and uncertificated shares and usufructuaries are entered with their names and addresses; a transferee is entered only once a valid transfer is proven, and only those entered are recognised as shareholders vis-à-vis the company.

Source: TTK No. 6102, Art. 499

Pay Devri

Share / Equity Transfer

Transfer of registered shares. As a rule they are freely transferable; restrictions arise only where the law or the articles of association impose them (TTK Arts. 490-493).

Source: TTK No. 6102, Arts. 490-493

R

Rekabet Kurulu

Competition Board

Regulatory authority reviewing M&A concentration filings, market dominance, and anti-competitive agreements.

Source: Law No. 4054

Revision au Fond

Prohibition of Substantive Review

Principle — drawn from the exhaustive exequatur conditions in Art. 54 and the closed list of objections in Art. 55/2 — under which the Turkish exequatur court may not re-examine the merits of the foreign judgment.

Source: MÖHUK No. 5718, Arts. 54 & 55/2

Revizyon Yasağı

Prohibition of Revision au Fond

Principle — drawn from the exhaustive exequatur conditions in Art. 54 and the closed list of objections in Art. 55/2 — under which the Turkish exequatur court may not re-examine the merits of the foreign judgment.

Source: MÖHUK No. 5718, Arts. 54 & 55/2

Rüçhan Hakkı

Priority Right

6-month trademark/design or 12-month patent priority window based on Paris Convention filings to date back Turkish protection.

Source: SMK No. 6769, Arts. 12 (trademarks), 62 (designs) & 93 (patents)

S

Saklı Pay

Statutory Reserved Portion of Heirs

Protected portion of the deceased's estate that cannot be eliminated by testamentary will (spouses, descendants, parents).

Source: TMK No. 4721, Art. 505

Satış Vaadi

Preliminary Sale Promise Agreement

Contract drawn up by a notary obliging the seller to transfer title to real estate; once annotated (şerh) on the title deed it can be asserted against later acquirers, and the annotation is removed if the sale is not completed within five years.

Source: Title Deed Law No. 2644, Art. 26 · Notaries Law No. 1512, Art. 60/3

Sebepsiz Zenginleşme

Unjust Enrichment

Unjustified financial gain acquired from another person's property or labor without valid legal grounds, creating an obligation of restitution.

Source: TBK No. 6098, Art. 77+

SEDDK

Insurance and Private Pension Regulation and Supervision Agency (SEDDK)

Independent regulatory body governing insurance companies, actuaries, reinsurance operations, and private pension funds in Turkey.

Source: Presidential Decree No. 47

Serbest Bölge

Free Trade Zone

Designated zone with customs and tax advantages. The corporate tax exemption for manufacturers covers income from sales abroad or into free zones — not domestic Turkish sales — and runs until the end of the tax period in which Türkiye accedes to the European Union. The wage withholding relief requires exporting at least 85% of FOB value.

Source: Free Zones Law No. 3218

SGK

Social Security Institution (SGK)

State agency administering compulsory social insurance and universal health insurance, premium collection and workplace registration.

Source: Law No. 5502 and Presidential Decree No. 4, Arts. 403 et seq. (institution) · Law No. 5510 (social insurance and universal health insurance)

SPA

Share Purchase Agreement (SPA)

Core M&A contract setting purchase price adjustments, representations and warranties (R&W), indemnities, and closing covenants.

Source: Turkish Commercial Code No. 6102 · TBK

SPK

Capital Markets Board of Türkiye (SPK)

Statutory regulatory authority supervising public companies, IPOs, investment funds, capital market instruments, and crypto-asset platforms.

Source: Capital Markets Law No. 6362

Stopaj

Withholding Tax

Tax deducted at source from payments to non-residents, consultants, dividends, or rental payments and remitted directly to the tax office.

Source: GVK Art. 94 / KVK Art. 15 & 30

Sulh Hukuk Mahkemesi

Civil Court of Peace

Summary trial court handling tenancy disputes, evictions, inheritance certificates, and summary proceedings.

Source: HMK No. 6100, Art. 4

Ş

T

Tahdit Kodu

Entry Ban / Restriction Code

Administrative entry-restriction code recorded in immigration databases under the Art. 9 entry ban. The codes themselves are internal administrative practice and do not appear in the statute. A ban lasts up to five years, extendable by up to ten further years where there is a serious threat to public order or security.

Source: Law No. 6458, Art. 9

Tahliye

Tenant Eviction Proceedings

Judicial or enforcement process to evict a tenant based on non-payment, written eviction commitment, or genuine owner need.

Source: TBK No. 6098, Art. 350+

Tapu İptal ve Tescil

Action for Title Deed Cancellation and Registration

Civil lawsuit filed before the Civil Court of First Instance to rectify fraudulent, unlawful, or collusive real estate registrations.

Source: TMK No. 4721, Art. 1025

Tapu Müdürlüğü

Land Registry Directorate

Competent district state office where formal property conveyance and title deed transfers take place in the presence of an officer.

Source: Land Registry Law No. 2644

Tapu Sicili

Land Registry (Tapu)

Official state property registry where title deeds, ownership rights, mortgages, and statutory encumbrances are registered publicly.

Source: TMK No. 4721, Art. 997+

Tasarrufun İptali

Action for Annulment (Clawback)

Lawsuit under EBL Art. 277 to void fraudulent asset transfers; if it succeeds, the plaintiff creditor may levy execution on the transferred asset in the third party's hands, up to the amount of its claim.

Source: İİK No. 2004, Arts. 277-284 (forfeiture period: Art. 284 — 5 years)

Tasarrufun İptali Davası

Action for Annulment of Fraudulent Conveyance

Lawsuit filed by creditors to claw back assets transferred or hidden by the debtor during the suspect pre-insolvency period (up to 5 years).

Source: Enforcement and Bankruptcy Law m. 277-284

TBK

Turkish Code of Obligations (TBK No. 6098)

General contract and tort statute governing breach of contract, default damages, medical malpractice liability, and service agreements.

Source: Law No. 6098

Tecavüzün Men'i

Cessation & Prevention of Infringement

Lawsuit and preliminary injunction to halt counterfeiting, seize infringing goods at customs, and stop unlawful commercial exploitation.

Source: SMK No. 6769, Art. 149 (interim seizure, including at customs: Art. 159/2-b)

Temerrüt Faizi

Statutory Default Interest

Default interest owed by a debtor in arrears on a monetary debt. Where the contract is silent, the statutory rate is 80% of the Central Bank's short-term rediscount rate as at 31 December of the previous year, reset for the second half of the year if the 30 June rate differs by five points or more (Law No. 3095, Arts. 1-2, as amended in 2026). In commercial matters the Central Bank's higher short-term advance rate may be claimed (Art. 2/2); for late payment in supplies of goods and services between businesses, TTK Art. 1530 provides a separate rate announced by the Central Bank each January.

Source: Law No. 3095 · TTK Art. 1530

Tenfiz

Exequatur (Enforcement)

Turkish court decree conferring full domestic executive force on foreign court judgments and international arbitral awards.

Source: MÖHUK No. 5718, Arts. 50-59 (court judgments) · Arts. 60-63 (arbitral awards)

TIR Karnesi

TIR Carnet (International Road Transport)

Global customs transit document simplifying international road freight customs inspection under the TIR Convention.

Source: TIR Convention 1975

Ticaret Sicil Müdürlüğü

Trade Registry Directorate

Authority that registers companies in the trade registry and publishes registrations in the Turkish Trade Registry Gazette; a company acquires legal personality upon registration.

Source: TTK No. 6102

Ticaret Sicili

Trade Registry Office

Official state registry recording company incorporations, amendments, board appointments, and share structures.

Source: TTK No. 6102, Art. 24+

TKGM

General Directorate of Land Registry and Cadastre (TKGM)

Public authority governing Turkish real estate registries, title deeds (Tapu), cadastral surveys, and foreign real estate acquisitions.

Source: Presidential Decree No. 4, Arts. 478 et seq. (organisation) · Title Deed Law No. 2644 (transactions)

TRABIS

.tr Network Information System (TRABIS)

Central registry system operated by the Information and Communication Technologies Authority (BTK) allocating and managing .tr domain names.

Source: Electronic Communications Law No. 5809

Transit Rejimi

Customs Transit Regime

Customs procedure governing the movement of non-Turkish goods from one customs point to another without being subject to import duties.

Source: Customs Law No. 4458 m. 84-92

TRIPS

Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS)

WTO multilateral agreement setting minimum standards for national intellectual property protection, enforcement, and border measures.

Source: WTO TRIPS Agreement · SMK No. 6769

TTK

Turkish Commercial Code (TTK No. 6102)

Governing code for company formation (A.Ş./Ltd.), directors' liability (Art. 553), share transfers, corporate governance, and commercial litigation.

Source: Law No. 6102

TTK 376

Capital Loss & Deep Insolvency

Statutory mandatory board measures when 1/2 or 2/3 of company share capital and reserves are lost.

Source: TTK No. 6102, Art. 376

TTK 553

Directors' Personal Liability

Fault-based personal liability of founders, board members, managers and liquidators for culpable breach of duties arising from the Code or the articles of association. Liability is joint but differentiated: each is liable only to the extent the damage is personally attributable (Art. 557).

Source: TTK No. 6102, Arts. 553 & 557

TTSG

Turkish Trade Registry Gazette (TTSG)

Official publication where all company establishments, capital increases, manager appointments, and mergers must be legally announced.

Source: Turkish Commercial Code No. 6102 m. 35

TÜFE

Consumer Price Index (TÜFE / CPI)

Consumer price index. The rent-increase ceiling is not the headline annual figure but the twelve-month average rate of change in CPI, and it applies to residential and roofed-workplace leases.

Source: TBK No. 6098, Art. 344 (twelve-month average rate of change)

Tüketici Hakem Heyeti

Consumer Arbitration Committee

Consumer tribunal set up by the Ministry of Trade, chaired by the provincial trade director in provinces and by the district governor in districts; application is mandatory for consumer disputes below an annually revalued monetary threshold.

Source: Law No. 6502, Art. 68

Tüzel Kişilik Perdesinin Aralanması

Piercing the Corporate Veil

Doctrine under which a company's separate legal personality is set aside and its controlling shareholder or parent company is held directly liable for its debts, where relying on that separate personality amounts to a manifest abuse of right. No specific statutory provision regulates it; it rests on the general rule against abuse of rights.

Source: TMK No. 4721, Art. 2/2 (manifest abuse of a right is not protected by law)

U

UÇHS

Dispute Resolution Service Provider (UÇHS)

BTK-accredited arbitral dispute resolution bodies adjudicating abusive and infringing .tr domain name disputes in Turkey.

Source: Regulation on Internet Domain Names

UDRP

Uniform Domain Name Dispute Resolution Policy (UDRP)

ICANN and WIPO administrative proceeding for the rapid, cost-effective cancellation or transfer of cybersquatted domain names.

Source: ICANN / WIPO UDRP Rules

UPOV

International Union for the Protection of New Varieties of Plants (UPOV)

Intergovernmental union establishing breeders' rights over new plant varieties. Türkiye's domestic implementation is Law No. 5042; accession to the Convention itself was made by a separate instrument.

Source: UPOV Convention (domestic implementation: Law No. 5042)

USHAŞ

International Health Services Inc. (USHAŞ)

State-owned company promoting Turkish health tourism: it licenses intermediary agencies, advises the Ministry on accreditation criteria, and intervenes in foreign-patient complaints.

Source: Decree-Law No. 663, Additional Art. 2

UYAP

National Judiciary Informatics System

Central digital judicial platform enabling real-time bank account garnishments, land registry lookups, and nationwide e-filings.

Source: Ministry of Justice

V

Vasiyetname

Testamentary Will

Unilateral legal declaration (notarized, handwritten, or oral) determining the disposal of assets after death.

Source: TMK No. 4721, Art. 531+

Vekalet Sözleşmesi

Contract of Mandate / Agency

Fiduciary contract governing professional services (attorneys, physicians, consultants) based on high duty of care.

Source: TBK No. 6098, Art. 502+

Veraset İlamı

Judicial Certificate of Succession

Certificate of inheritance identifying the heirs and their shares, issued by the Civil Court of Peace or by a notary. Required for title transfers, bank accounts and enforcement in the estate's name.

Source: TMK No. 4721, Art. 598

VERBİS

Data Controllers' Registry (VERBİS)

Public registry kept by the Personal Data Protection Authority, in which data controllers must register before processing begins, declaring processing purposes, data categories, recipients, transfers abroad, security measures and maximum retention periods. The Board may exempt controllers on objective criteria.

Source: KVKK No. 6698, Art. 16

Vergi Ziyaı

Tax Loss Penalty (Vergi Ziyaı Cezası)

Administrative penalty equal to 1x (or 3x for tax fraud) the underpaid tax amount levied following a tax inspection.

Source: VUK No. 213, Art. 344

VUK

Tax Procedure Law (VUK No. 213)

Turkish governing procedural tax statute defining tax audits, limitation periods, assessment notices, and irregularity penalties.

Source: Law No. 213

W

WIPO

World Intellectual Property Organization (WIPO)

Specialized United Nations agency governing international trademark registrations (Madrid System), patents (PCT), and domain arbitration.

Source: WIPO Convention 1967

Y

Yabancılık Teminatı

Security for Costs (Cautio Judicatum Solvi)

Security for costs that foreign plaintiffs must post in Turkish proceedings. The amount is set at the court's discretion — the statute fixes no percentage — and the court must waive it where reciprocity exists, whether by treaty (such as the 1954 Hague Convention), by statute or in practice.

Source: MÖHUK No. 5718, Art. 48

Yabancılık Unsuru

Foreign Element (Cross-Border Nexus)

Presence of a non-Turkish party, foreign governing law, overseas asset, or foreign place of performance triggering MÖHUK conflict of laws rules.

Source: MÖHUK No. 5718, Art. 1

YİDK

Re-examination and Evaluation Board (YİDK)

Final administrative appeal board within TÜRKPATENT. Objections to Office decisions are filed with the Office within two months; the Board's decisions are challenged exclusively before the Ankara Civil IP Court.

Source: SMK No. 6769, Arts. 20 (objection to the Office) & 156/2 (Ankara Civil IP Court)

YUKK

Law on Foreigners and International Protection (YUKK No. 6458)

Statute governing visas, residence permits, administrative detention, entry restrictions (Tahdit), and deportation defense.

Source: Law No. 6458

Z

#

2/B Arazisi

2/B Land (Land Taken Outside Forest Boundaries)

Land that had fully lost its forest character before 31 December 1981 — such as fields, orchards, pasture or built-up settlement areas — and was therefore taken outside forest boundaries by a forest cadastre commission and registered in the Treasury's name.

Source: Forest Law No. 6831, Art. 2(B) · Law No. 6292

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