A.Ş.
Joint-Stock Company (Anonim Şirket)
Corporate structure requiring minimum 250,000 TL capital, freely transferable shares, and board-managed governance.
Source: TTK No. 6102, Arts. 329, 332 · Presidential Decision No. 7887 (in force 1 Jan 2024)
Glossary
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.
No term matches this search.
Joint-Stock Company (Anonim Şirket)
Corporate structure requiring minimum 250,000 TL capital, freely transferable shares, and board-managed governance.
Source: TTK No. 6102, Arts. 329, 332 · Presidential Decision No. 7887 (in force 1 Jan 2024)
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
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
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
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)
Explicit Consent
Consent that is specific, informed and freely given. Since the March 2024 amendment, explicit consent is one of eight alternative lawful bases for processing sensitive personal data, not the sole route.
Source: KVKK No. 6698, Arts. 3 & 6
Judicial Control (Bail / Travel Ban)
Alternative to pre-trial detention imposing overseas travel bans, periodic police check-ins, or financial guarantees.
Source: CMK No. 5271, Art. 109
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)
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
Letter of Credit (L/C)
Documentary credit issued by a bank ensuring international seller receives payment upon presenting compliant shipping documents.
Source: ICC UCP 600 (contractually incorporated); no dedicated provision in Turkish statute
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
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
Joint Stock Company (A.Ş.)
Corporation format with minimum TRY 250,000 capital (TRY 500,000 registered capital) and tradeable shares.
Source: TTK No. 6102, Art. 329+
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
Mediation
Official dispute resolution process conducted by a licensed mediator yielding an enforceable settlement agreement.
Source: Law No. 6325
Allocated Land Share
Proportional undivided co-ownership share in the underlying plot assigned to each condominium unit in the title deed.
Source: Condominium Law No. 634, Art. 2
Criminal Court of First Instance
Single-judge trial court hearing general offenses carrying prison sentences up to 10 years.
Source: Law No. 5235, Art. 11
Civil Court of First Instance
General trial court handling civil lawsuits, contract disputes, and property litigation.
Source: HMK No. 6100, Art. 2
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
Commercial Court of First Instance
Specialized court with jurisdiction over commercial disputes, bankruptcy, and company litigation.
Source: TTK No. 6102, Art. 4-5
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 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
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
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
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
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
Banking Regulation and Supervision Agency (BDDK)
Banking regulator licensing and supervising banks and, under Law No. 6361, financial leasing, factoring, financing and savings-financing companies. Payment and e-money institutions moved to Central Bank supervision in 2019-2020.
Source: Banking Law No. 5411
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+
Promissory Note (Senet)
Formal commercial debt instrument enabling expedited 10-day summary execution through the bailiff.
Source: TTK No. 6102, Art. 776 · İİK Art. 168
Regional Court of Appeal (BAM)
Intermediate appellate court reviewing trial court decisions on both facts and law.
Source: Law No. 5235, Arts. 25 et seq. · HMK No. 6100, Arts. 341-360
Information and Communication Technologies Authority (BTK)
Regulatory agency supervising telecommunications, cybersecurity compliance, internet service providers, and digital access regulations.
Source: Law No. 5809
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
Code of Criminal Procedure (CMK No. 5271)
Statute governing criminal investigations, interrogations, detention, asset freezing (Art. 128), and white-collar criminal proceedings.
Source: Law No. 5271
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
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)
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
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
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
Inward Processing Regime (DİR)
Customs regime allowing raw materials to be imported for processing with duties suspended against a guarantee; the guarantee is released when the processed goods are exported. A drawback variant refunds duties already paid.
Source: Customs Law No. 4458, Art. 108
Council of State
Supreme administrative court reviewing administrative acts, tax disputes, and government regulations.
Source: Council of State Law No. 2575 (procedure: İYUK No. 2577)
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
Pre-Trial Securing of Evidence (Delil Tespiti)
Urgent court procedure to inspect, examine, and preserve perishable evidence (e.g. construction defects, digital data) before trial.
Source: HMK No. 6100, Art. 400
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
Deportation Order
Administrative order requiring a foreign national to leave Turkey within designated statutory procedures.
Source: Law No. 6458, Art. 53
Loss of Support / Dependency Compensation
Compensation payable to those who in fact relied on the deceased's support — typically the spouse, children and parents, but the test is actual dependency rather than a fixed statutory list.
Source: TBK No. 6098, Art. 53/3
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
Legal & Commercial Due Diligence
Comprehensive pre-acquisition audit evaluating target company liabilities, tax exposure, IP title, and contractual risks.
Source: Corporate Practice
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
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
European Patent Convention (EPC / EPO)
Multilateral treaty establishing the European Patent Organisation, granting unified European patents validated in Turkey via TÜRKPATENT.
Source: European Patent Convention · SMK No. 6769
Energy Market Regulatory Authority (EPDK)
Autonomous public authority regulating electricity, natural gas, petroleum, and LPG market licensing in Türkiye.
Source: Law No. 4628
Articles of Association
Foundational constitutional charter defining company governance, share classes, transfer restrictions, and quorum rules.
Source: TTK No. 6102, Art. 339 & 576
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+
Employee Stock Option Plan (ESOP)
Corporate incentive structure enabling key employees to acquire company shares or share appreciation rights subject to vesting schedules under the TCC.
Source: Turkish Commercial Code No. 6102
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)
Factoring Agreement
Financial arrangement where a company assigns trade receivables to a licensed financial institution for immediate liquidity.
Source: Law No. 6361
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
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)
Financial Leasing
Financing contract transferring full usage rights of machinery, aircraft, or real estate with a purchase option upon term expiry.
Source: Law No. 6361
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
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
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
Temporary Concordat Moratorium
Initial 3-month (extendable to 5-month) court injunction freezing all enforcement and asset seizures against a restructuring company.
Source: İİK No. 2004, Art. 287
Turkish Revenue Administration (GİB)
Main tax authority under the Ministry of Treasury and Finance responsible for collecting corporate, income, and indirect taxes in Turkey.
Source: Law No. 5345 · Presidential Decree No. 4, Arts. 134 et seq.
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+
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)
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.)
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
Removal Center (GGM)
State facility where foreigners subject to administrative detention are held pending removal proceedings.
Source: Law No. 6458, Art. 58
Removal Center
State immigration removal and administrative holding facility.
Source: Law No. 6458, Art. 58
Turkish Revenue Administration (GİB)
The central tax agency governing taxpayer registry, e-invoicing (e-Fatura), tax declarations, and tax audits across Turkey.
Source: Law No. 5345 · Presidential Decree No. 4, Arts. 134 et seq.
Hidden Defect
Defect not discoverable upon ordinary initial inspection, requiring immediate notice upon discovery.
Source: TBK No. 6098, Art. 477
Presidency of Migration Management (PMM)
State authority overseeing residence permits, international protection, entry bans (Tahdit), and deportation proceedings.
Source: Law No. 6458 on Foreigners and International Protection
Police Custody
Statutory detention of a suspect for interrogation by law enforcement (max 24 hours for individual offenses, up to 4 days for collective crimes).
Source: CMK No. 5271, Art. 91
Customs Tariff Statistics Position (HS Code / GTİP)
12-digit Turkish customs tariff code based on the Harmonized System used to determine applicable customs duty, surveillance, and import taxes.
Source: Customs Law No. 4458
Customs Directorate / Authority
State customs office overseeing tariff classification, import declarations, customs clearance, and border anti-smuggling enforcement.
Source: Customs Law No. 4458
Personal Income Tax Law (GVK No. 193)
Statute regulating progressive income taxation on commercial gains, employment wages, capital revenues, and rental income.
Source: Law No. 193
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
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
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+
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
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
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)
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
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
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
International Chamber of Commerce (ICC Arbitration)
Global commercial arbitration institution whose arbitral awards are enforceable in Türkiye under the New York Convention.
Source: New York Convention 1958
Istanbul Arbitration Centre (ISTAC)
Independent institutional arbitration center providing fast, enforceable dispute resolution rules for domestic and international commercial disputes.
Source: Law No. 6570
Discharge of Liability
General Assembly resolution releasing board members and executive directors from liability for the preceding financial year.
Source: TTK No. 6102, Art. 424 & 558
Labor Release / Discharge Note
Written release of an employee's claims against the employer. It is valid only if made at least one month after the contract ends, states the type and amount of each released claim, and the full amount due is paid through a bank; otherwise it is absolutely null.
Source: TBK No. 6098, Art. 420
Enforcement & Bailiff Office
State authority executing official debt collections, bank garnishments, property seizures, and public auctions.
Source: İİK No. 2004
Enforcement Court
Specialized court overseeing bailiff actions, debt objections, eviction orders, and summary execution challenges.
Source: İİK No. 2004, Art. 4
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
Enforcement Court
Specialized court resolving objections to execution, debt acknowledgments, and bailiff actions.
Source: İİK No. 2004, Art. 4
Enforcement Directorate
State bailiff agency responsible for debt recovery and enforcing court decrees.
Source: İİK No. 2004
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
Administrative Court
First-instance court hearing annulment and full-remedy actions against administrative acts — deportation, entry bans, licence revocations, zoning. Tax and tax-penalty disputes go to the separate Tax Courts.
Source: Law No. 2576, Art. 5 (tax disputes: Art. 6)
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
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
Bankruptcy Administration
Three-member body administering the bankruptcy estate. Creditors nominate six candidates and the Enforcement Court selects the three members from a regional expert-witness board list; one must be a lawyer and one a certified accountant.
Source: İİK No. 2004, Arts. 223 & 226
Bankruptcy Estate (İflas Masası)
Statutory pool of all assets, rights, and receivables belonging to the bankrupt debtor administered for the collective satisfaction of creditors.
Source: İİK No. 2004, Art. 184
Statutory Notice Pay
Compensation paid in lieu of statutory notice period (2 to 8 weeks based on tenure) upon employment termination.
Source: Labour Law No. 4857, Art. 17
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
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
Injunction / Interim Relief
Judicial order preserving the status quo of disputed assets or rights pending final trial.
Source: HMK No. 6100, Art. 389
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
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)
Summary Execution without Judgment
General debt collection initiated directly through the bailiff without a prior court judgment.
Source: İİK No. 2004, Art. 58+
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
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
Mortgage / Charge on Real Estate
Limited real right registered on title deed to secure a monetary claim, enabling fast foreclosure through the bailiff.
Source: TMK No. 4721, Arts. 850 & 881 et seq.
Liaison Office
Non-trading representative office established with Ministry of Industry permit for market research and representation only.
Source: FDI Law No. 4875
Occupancy Permit / Habitation Certificate (İskân)
Municipal permit certifying that the completed building fully complies with approved zoning plans and architectural permits.
Source: Zoning Law No. 3194, Art. 30
Regional Court of Appeal
Second-instance appellate review examining both legal errors and the evaluation of facts. The two-week period runs from service of the reasoned judgment, not from the date it is pronounced.
Source: HMK No. 6100, Arts. 341 & 345
Action for Recovery of Undue Payment (İstirdat Davası)
Lawsuit filed within 1 year by a debtor who paid a non-existent debt under coercive threat of execution to recover the funds.
Source: İİK No. 2004, Art. 72
Incapacity / Disability Indemnity
Compensation compensating lost future earning capacity resulting from temporary or permanent bodily injury.
Source: TBK No. 6098, Art. 54
Labor Court
Specialized trial court hearing wrongful dismissal, severance pay, overtime compensation, and workplace dispute lawsuits.
Source: Labor Courts Law No. 7036
Reinstatement Lawsuit
Reinstatement action available at workplaces with 30 or more employees to employees with at least six months' seniority. If the employer does not reinstate, 4-8 months' wages as compensation plus up to 4 months' back pay.
Source: Labour Law No. 4857, Arts. 18-21
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
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
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
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
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
Public Policy Exception
Statutory bar to exequatur where the foreign judgment is manifestly contrary to Turkish public policy, applied narrowly. Defects in summons or representation form a separate ground (Art. 54/1-ç).
Source: MÖHUK No. 5718, Art. 54/1-c
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
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
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
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
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
Condominium Ownership (Kat Mülkiyeti)
Independent title deed ownership established over completed units (apartments, offices) of a building with shared land shares.
Source: Condominium Law No. 634
Value Added Tax (KDV / VAT)
General consumption tax applied to the supply of goods and services in Turkey, with standard rate at 20% and reduced rates at 1% and 10%.
Source: Law No. 3065 on Value Added Tax
Suretyship Agreement (Kefalet)
Accessory guarantee contract where the surety undertakes personal liability for the debtor's default, subject to strict spousal consent rules.
Source: TBK No. 6098, Art. 581+
Final Binding Judgment
Conclusive judgment that has exhausted all appellate remedies, creating preclusive effect against identical future claims.
Source: HMK No. 6100, Art. 303
Definitive Concordat Moratorium
1-year (extendable by 6 months) judicial debt restructuring period granted upon proving viable financial rehabilitation.
Source: İİK No. 2004, Art. 289
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
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
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
Bill of Lading
Negotiable maritime transport document acknowledging receipt of cargo and representing title to goods in transit.
Source: TTK No. 6102, Art. 1228+
Concordat Commissioner
Independent expert appointed by the commercial court to oversee the debtor's management and audit the restructuring plan.
Source: İİK No. 2004, Art. 290
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
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
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
London Court of International Arbitration (LCIA)
Prominent international arbitral institution frequently selected in Turkish cross-border joint ventures and commercial agreements.
Source: LCIA Arbitration Rules
Limited Liability Company (Ltd. Şti.)
Closely held corporate format with minimum TRY 50,000 capital and maximum 50 shareholders.
Source: TTK No. 6102, Art. 573+
Limited Liability Company (Limited Şirket)
Private company format requiring minimum 50,000 TL capital and maximum 50 shareholders, suitable for SMEs.
Source: TTK No. 6102, Arts. 573, 574, 580 · Presidential Decision No. 7887
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
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)
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)
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
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
Negative Declaratory Action
Lawsuit filed by a debtor to establish that a claimed debt does not exist legally.
Source: İİK No. 2004, Art. 72
Central Trade Registry System
Turkish electronic registry portal for company formation, articles of association drafting, and corporate filings.
Source: Ministry of Trade
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
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
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
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
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
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+
Reciprocity
Contractual, statutory, or de facto mutual recognition of judicial decrees between Türkiye and a foreign state.
Source: MÖHUK No. 5718, Art. 54/1-a
Joint and Several Liability
Legal doctrine holding multiple co-debtors or tortfeasors individually liable for the full payment of the entire obligation.
Source: TBK No. 6098, Art. 162+
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
Aggravated Commercial Fraud
Felony offense involving fraudulent deception in commercial contracts, banking transactions, or insurance claims.
Source: TCK No. 5237, Art. 158
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
Dissolution of Co-ownership Lawsuit (İzale-i Şüyu)
Action to dissolve co-ownership, by division in kind or by judicial sale. Since September 2023 mediation is a mandatory condition precedent.
Source: TMK No. 4721, Arts. 698-699 · HMK No. 6100, Art. 4 · mediation: Law No. 6325, Art. 18/B
Order for Payment
Formal bailiff notice giving the debtor 7 days to pay or to object — by petition or orally — to the enforcement office.
Source: İİK No. 2004, Arts. 60, 62/1
Special Consumption Tax (ÖTV)
One-time excise tax levied on specific goods such as vehicles, petroleum, tobacco, alcohol, and luxury consumer products upon import or first delivery.
Source: Special Consumption Tax Law No. 4760
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
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
Patent Cooperation Treaty (PCT)
International treaty allowing unified patent applications simultaneously in over 150 contracting states, administered by WIPO.
Source: Patent Cooperation Treaty 1970
Competition Board
Regulatory authority reviewing M&A concentration filings, market dominance, and anti-competitive agreements.
Source: Law No. 4054
Turkish Competition Authority
Antitrust enforcement watchdog overseeing cartel investigations and statutory merger clearance thresholds.
Source: Law No. 4054
Res Judicata (Kesin Hüküm)
Final, non-appealable judgment barring any subsequent litigation between the same parties regarding the same subject matter.
Source: HMK No. 6100, Art. 303
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
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
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)
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
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
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+
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
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
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)
Deportation / Removal
Administrative removal decision taken by the provincial governorship under Law No. 6458. It may be challenged before the administrative court within seven days of notification, and the court's ruling is final.
Source: Law No. 6458 (YUKK), Art. 53
Table of Claims / Ranking of Creditors
Official ranking list prepared by the bankruptcy administration classifying claims into statutory priority tiers (pledges, labor, unsecured).
Source: İİK No. 2004, Arts. 206 & 232
Insurance Arbitration Commission
Specialized statutory arbitration tribunal providing expedited binding decisions on disputed insurance claims and traffic compensations.
Source: Insurance Law No. 5684, Art. 30
Industrial Property Code (SMK No. 6769)
Turkish consolidated statute governing trademarks, patents, utility models, designs, and geographical indications.
Source: Law No. 6769
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
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
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
Criminal Judgeship of Peace
Judicial authority ruling on search warrants, arrest, pre-trial detention (Tutuklama), bail (Adli Kontrol), and asset seizures.
Source: Law No. 5235, Art. 10
Civil Court of Peace
Summary court with jurisdiction over tenancy, eviction, and probate proceedings.
Source: HMK No. 6100, Art. 4
Civil Court of Peace
Summary trial court handling tenancy disputes, evictions, inheritance certificates, and summary proceedings.
Source: HMK No. 6100, Art. 4
Title Deed Annotation (Şerh)
Official annotation on the land registry (such as preliminary sales promise, lease agreement, attachment, or lis pendens) asserting priority over third parties.
Source: TMK No. 4721, Art. 1009+
Enforcement Complaint (İcra Şikayeti)
Application to the Enforcement Court against unlawful or inappropriate acts of the enforcement office, within seven days of learning of the act. No time limit applies where a right is not performed or is left in unjustified delay.
Source: İİK No. 2004, Art. 16
Branch Office
Commercial operating arm of a foreign parent company entitled to generate revenue without separate legal personality.
Source: TTK No. 6102, Art. 40
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
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+
Recognition
Court decree confirming the conclusive res judicata and evidentiary force of a foreign judgment without requiring execution.
Source: MÖHUK No. 5718, Art. 58
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
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
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+
Risk-Based Trade Inspection System (TAREKS)
The Ministry of Trade's internet-based risk-assessment system routing import and export conformity checks electronically.
Source: Technical Regulations Regime Decision No. 6038 · Law No. 7223
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)
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
Corporate Liquidation & Winding-Up
Statutory process of settling corporate debts, collecting receivables, and distributing remaining equity prior to commercial deregistration.
Source: TTK No. 6102, Art. 533+
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
Central Bank of the Republic of Türkiye (TCMB)
Monetary and exchange control authority setting benchmark interest rates, rediscount rates, and foreign exchange regulations.
Source: Law No. 1211
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)
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
Bank Letter of Guarantee
Unconditional payment undertaking issued by a bank guaranteeing a contractor's commercial or tender performance.
Source: TBK No. 6098, Art. 128
Court of Cassation Appeal
Final appellate review on points of law before the Turkish Court of Cassation.
Source: HMK No. 6100, Art. 361
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)
Action for Abatement / Reduction of Inheritance (Tenkis)
Lawsuit filed by reserved-portion heirs to claw back testamentary gifts and donations that infringe on their legal statutory quotas.
Source: TMK No. 4721, Art. 560
TIR Carnet (International Road Transport)
Global customs transit document simplifying international road freight customs inspection under the TIR Convention.
Source: TIR Convention 1975
Ministry of Trade of the Republic of Turkey
Executive ministry regulating domestic trade, company registry, consumer protection, import-export regimes, and customs enforcement.
Source: Presidential Decree No. 1
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
Trade Registry Office
Official state registry recording company incorporations, amendments, board appointments, and share structures.
Source: TTK No. 6102, Art. 24+
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)
Savings Deposit Insurance Fund (TMSF)
Turkish state fund insuring bank deposits, executing bank resolution procedures, and managing distressed or seized corporate assets.
Source: Banking Law No. 5411
.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
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
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
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
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
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
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
Pre-Trial Detention / Remand
Court order remanding a suspect or accused into custody during the investigation or trial, where concrete evidence shows strong suspicion of the offence and a ground for detention such as flight risk or evidence tampering exists; it must be proportionate to the expected sentence.
Source: CMK No. 5271, Art. 100
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)
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
Consumer Court
Specialised court for disputes arising from consumer transactions, including medical negligence claims against private healthcare providers. Claims against public hospitals go to the administrative courts.
Source: Law No. 6502, Art. 73
Turkish Patent and Trademark Office
Official national agency handling registration, examination, and administrative oppositions for trademarks, patents, and designs.
Source: Ministry of Industry and Technology
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)
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
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
International Labor Force Law
Turkish statute governing work permits, work permit exemptions, and Turquoise Cards for foreign employees and executives in Turkey.
Source: International Labor Force Law No. 6735
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)
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
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
Testamentary Will
Unilateral legal declaration (notarized, handwritten, or oral) determining the disposal of assets after death.
Source: TMK No. 4721, Art. 531+
Value Added Tax (VAT / KDV)
Indirect consumption tax on transactions and importations in Turkey, subject to reverse-charge mechanisms for foreign cross-border services.
Source: Value Added Tax Law No. 3065
Contract of Mandate / Agency
Fiduciary contract governing professional services (attorneys, physicians, consultants) based on high duty of care.
Source: TBK No. 6098, Art. 502+
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
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
Tax Court
Specialized administrative court hearing annulment lawsuits against tax assessment notices, tax loss penalties, and customs duty notices within 30 days.
Source: IYUK No. 2577
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
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
World Intellectual Property Organization (WIPO)
Specialized United Nations agency governing international trademark registrations (Madrid System), patents (PCT), and domain arbitration.
Source: WIPO Convention 1967
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
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
Court of Cassation
Supreme judicial authority for civil, commercial, and criminal matters conducting final legal error review.
Source: Court of Cassation Law No. 2797 (civil cassation: HMK No. 6100, Arts. 361 et seq.)
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)
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
Authorized Economic Operator (YYS / AEO)
Special customs status granted to reliable companies providing fast-track customs clearance, green line privileges, and simplified declarations.
Source: Customs Law No. 4458 m. 5/A
Statute of Limitations
Statutory time limit barring the judicial enforcement of a claim if not asserted within the prescribed period.
Source: TBK No. 6098, Art. 146+
Mandatory Mediation
Statutory condition precedent requiring an application to a mediator before suing: for commercial money claims, for employee and employer receivables and reinstatement claims, and since 2023 for tenancy, co-ownership partition, condominium and neighbour disputes.
Source: TTK Art. 5/A · Law No. 7036, Art. 3 · Law No. 6325, Art. 18/B
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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