Does Usufruct Right Become Subject to Inheritance and Transfer Tax?
In case the usufruct right is made subject to inheritance and transfer tax, the tax assessment should be appealed within 30 days of the date of assessment/notification of the tax, and an application should be made to the tax court for the annulment of the assessment
Licenses of Workplaces Leased Contrary to Building Management Plans May Be Cancelled!
In the event that an independent unit is rented in violation of the building management plan, administrative and criminal penalties may be imposed. Therefore, co-owners who rent commercial businesses should carefully review the management plan and take the necessary precautions if there is a violation of the management plan. For those who will rent a property in this way, it is necessary to clearly regulate the matters they will demand from the owner of the property in the event that the business license cannot be obtained or is revoked in the lease agreement.
Endangering Occupational Health and Safety and Employer's Right to Terminate
The determination of whether the employee has endangered occupational health and safety should be evaluated based on the concrete circumstances of each case. Generally, records kept by the employer, camera recordings, witness statements, and certain types of correspondence are commonly used pieces of evidence in proving such cases.
Mandatory Individual Retirement Contribution for the Employees of Non-Governmental Organizations
The Regulation on Automatic Inclusion of Employees in the Retirement Plan through their Employers, which entered into force on 27 December 27 2018, requires workplaces with 5 or more employees to register their employees in the Individual Retirement System (“IRS”). Non-governmental organizations are also subject to these obligations.
Interim Attachment Under Turkish Law
In lawsuits or execution proceedings where the subject matter is money or security, the creditor may request an interim attachment from the court to secure the claim before a final judgement is rendered by the court. Interim attachments may be requested from the court as a precautionary measure to prevent the debtor from transferring or otherwise disposing of movable or immovable properties with the purpose of securing the collection of the debt. Interim attached must be requested in accordance with the conditions and procedures specified in the Executive and Bankruptcy Law No. 2004 ("EBL").
Social Security Institution Employment Agreement Termination Codes Have Been Amended
In accordance with the circular published by the Social Security Institution (“SSI”) on 1 April 2021 code titled “29 - Termination by the employer due to the behavior of the employee breaching the rules of morality and goodwill” has been removed from the table titled “2.1 Reason of termination” on the circular dated 22 February 2013 and numbered 2013/11 and new codes have been added. In accordance with the amendment the employer will be notifying the SSI using the codes between 42 and 50 in case of the termination of the employment agreement by the employer due to the behavior of the employee breaching the rules of morality and goodwill.
NGOs and Occupational Accidents
While the associations ensure that their work is carried out in compliance with the legislation, they must fulfil not only their obligations under legislation of the associations, but also the obligations under other legislations to which the activities of the association are subjected. Associations are organizations that carry out voluntary activities. However, associations may recruit paid employees in areas that do not have the opportunity to provide services on a voluntary basis or are not preferred. In these cases, associations shall be considered as employers under the Labor Law No. 4857 ("LL"). Associations with the title of employer shall be responsible if their employees are exposed to an occupational accident.
Overview of Turkish Commercial Litigation
Mandatory mediation, competent court and territorial jurisdiction, evidence, the appeal and cassation processes, interim measures and obligation of foreigners to provide a security are fundamental issues concerning commercial litigation under Turkish law. In this article, we have provided an overview of commercial litigation under Turkish law.
Amounts of Administrative Fines for 2021 within the Scope of Associations Law
İdarî para cezaları her takvim yılı başından geçerli olmak üzere o yıl için 4.1.1961 tarihli ve 213 sayılı Vergi Usul Kanununun mükerrer 298 inci maddesi hükümleri uyarınca tespit ve ilân edilen yeniden değerleme oranında artırılarak uygulanır. Bu düzenleme uyarınca, Dernekler Kanun’da belirtilen idari para cezaları da her yıl arttırılmaktadır. Dernekler Kanunu kapsamında 2021 yılı için uygulanacak idari para cezaları aşağıda belirtilmiştir.
Regulation on Remote Work
The Regulation on Remote Work (“Regulation”) has been entered into force with its publication in the Official Gazette on 10 March 2021. The remote working model was regulated within the scope of the amendments to Article 14 of the Labor Law made in 2016. The Regulation has further detailed the provisions stipulated under the Labor Law.
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Achilles Tendon of Personal Data Protection: Staff Files
Keeping staff files is an obligation regulated in the Labor Law and administrative fines are determined for the breach of this obligation. However, the content of the staff files is not arranged in a consolidated or strictly specified in a numerus clausus manner under the relevant legislation. Therefore, in habitual human resources practices, the content of the staff files is kept as wide as possible. This habit originating from practice has various drawbacks and risks with respect to the Personal Data Protection Law ("KVK").
5 Must-Do’s in Case of an Occupational Accident
Precautions are always our priority in managing occupational accident risks; however, we also need to be prepared for the aftermath of a risk that materialises. Therefore, it is important to know the steps that need to be taken after a workplace accidents. In this post we have compiled 5 must-do’s in case of an occupational accident.
Watch Out for Additional Regulations: Notification Obligations Regarding Donations and Aid Sent Abroad
Amendments to the Law on Associations will place an obligation on associations to carry out a notification before aid is sent outside of Turkey. It has been determined that his issue will be further detailed in secondary legislation. Moreover, amendments on the Law on Aid Collection stipulate that "the procedures and principles in the aid disbursed domestically or abroad shall be determined by secondary legislation."
Cash Transaction Limits: The Obligation to Use Banks or PTT for Transactions
A monetary limit has been introduced regarding the cash transactions that associations may carry out. Associations will be obligated to carry out transactions exceeding the limit of TRY 7.000 regarding all kinds of income, expense, collection of revenues and payments through the PTT, banks or other financial institutions. An administrative fine shall be imposed directly on the members of the board of directors for a breach of this provision. The amount of the administrative fine shall be determined in accordance with the value of the transaction which exceeds the respective limit.
Regular Association Inspections and Increase of the Scope of the Inspections
The Amendment introduces regular inspection of associations and an increase in the scope of such inspections. According to the risk assessment carried out by the MoI, associations shall be inspected annually and no later than once every three years. Moreover, the Amendment includes provisions which aim to remove bureaucratic obstacles for the appointment of inspectors, for the inspection of associations, from public institutions and organizations other than the MoI. This is likely to make it easier for several public institutions and organizations to conduct inspections at the same time. In addition, new provisions allow experts who are not public officials to be engaged for the purposes of inspecting an association. The changes suggest that the MoI aims to be much more effective in its inspection processes.
New Administrative Fines and Increased Penalties
The Amendment introduces new steps for certain breaches as well as an increase in sanctions currently regulated under the Law of Associations. These are briefly consolidated below:
Removal of Directors and Auditors, Appointment of Trustees and Suspension of Activities of Associations
The Amendment authorises the Ministry of Internal Affairs (“MoI”) to remove one or all members of the board of directors and auditors of an association; to suspend activities of an association; and to apply to the court for the appointment of trustees to associations. A criminal investigation regarding the financing of terrorism, production and trafficking of drugs or stimulants, and laundering assets accrued through criminal income iniaited against a member of the board of directors and auditors of an association is sufficient for the MoI to exercise this authority.
Use of HES Code in the Workplace and KVK Precautions
The Ministry of Health has developed the Life Fits into Home "HES" application in order to keep the Covid-19 pandemic under control within social life. In this article, we will examine the processing of people's health data with the HES Code in terms of protecting personal data.
Review of Corporate Emails without Employee Consent: Important Decision of the Constitutional Court
The importance of corporate business e-mail accounts is increasing especially in the face of widespread shift to remote work and the use of corporate emails to track operations. This raises the question: "Can the employer inspect the content of corporate emails?".
Yargıtay Kararları Köşesi
Yargıtay Hukuku Genel Kurulu, banka şubesinde çalışan işçi kadının mesai saatleri içerisinde giydiği topuklu ayakkabı ve bol paçalı pantolon nedeniyle merdivenden düşmesini iş kazası olarak değerlendirdi. Karar, çalışanın giydiği kıyafetlerin, işverenin “İş Kıyafeti Uygulama Esasları”na uygun olduğu ve bu nedenle çalışanın ağır kusurlu sayılmayacağına dayandırıldı.
Administrative Fine Imposed on an Association for Breach of Personal Data Legislation
In accordance with the decision numbered 2020/691 that has been recently published by the Personal Data Protection Authority (“Authority”), an administrative fine has been imposed on an association within the scope of the Law on Personal Data Protection (“KVK”).
Occupational Health and Safety Responsibilities of Non-Governmental Organizations
Occupational health and safety requirements are often neglected during compliance processes that are carried out for employees to operate in accordance with the Labor Law and other legislation on employment.
NGO Audits: Legal Basis, Scope and Process
Organizations which are subject to the Law of Associations, such as associations, representative offices, direct activity offices and branches of international non-governmental may be audited by the Ministry of Interior Auditors of Associations.
Preparation for an Audit on an Association
It is important to note that the best preparation for an audit is to conduct the daily governance of organizations in accordance with applicable legislation.