Gulers Partners

Our Publications

Insights, analysis, and legal updates from our dedicated team.

3/4/2026
Real Estate Law

Determination of the Competent Court in Actions for Annulment of Objection Concerning Common Expense Claims within the Scope of the Condominium Law

Article 1 of the Additional Provisions of the Condominium Law No. 634 stipulates that “any disputes arising from the implementation of this Law shall be resolved by civil courts of peace.” According to the well-established case law of the 20th and 18th Civil Chambers of the Court of Cassation, the determination of the competent court is of critical importance in actions for annulment of objection filed following objections to enforcement proceedings initiated for the collection of common expense claims (such as maintenance fees, heating expenses, maintenance and repair costs, etc.). When judicial precedents and the framework of the Condominium Law No. 634 are evaluated together, it is observed that Civil Courts of Peace are competent in such disputes regardless of the amount in controversy. Pursuant to Article 1 of the Code of Civil Procedure, matters concerning jurisdiction are related to public order, and therefore must be examined ex officio by courts at every stage of the proceedings.

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2/23/2026
Employment Law

PILOTS’ EMPLOYMENT RECEIVABLES: AN ASSESSMENT IN LIGHT OF THE TURKISH CODE OF OBLIGATIONS REGIME, COLLECTIVE BARGAINING AGREEMENTS, AND JUDICIAL PRECEDENTS

The legal framework governing pilots’ employment receivables differs from classical labor law practice and exhibits a multi-layered structure. Pursuant to Article 4 of the Turkish Labor Code No. 4857, pilots engaged directly in flight and dispatch operations fall outside the scope of the Labor Code. Consequently, they are subject not to the Labor Code, but to the provisions of the Turkish Code of Obligations No. 6098 concerning service contracts, as well as to applicable Collective Bargaining Agreements (CBAs), if any. This normative distinction leads to the application of procedural rules different from those of the Labor Code, particularly regarding job security, termination procedures, and severance-related compensation. Judicial precedents demonstrate that pilots’ remuneration structures consist of a “base (bare) salary” and flight-dependent payment components (such as flight compensation and sector/leg-based payments). This distinction plays a decisive role in calculating receivables such as severance-like compensation and annual leave pay. The nature and contractual definition of wage components constitute the primary determining factor in resolving disputes. On the other hand, for flight personnel serving within the police force or as reserve pilots within the Turkish Armed Forces, neither general labor law nor the Code of Obligations regime applies. Their financial and personal rights are governed by special statutes such as Laws No. 926 and 6160. Therefore, when assessing pilots’ employment receivables, the first step must be determining their legal status; the applicable legal framework, competent jurisdiction, and calculation principles should then be systematically identified.

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2/19/2026
Other

Valuable Housing Tax in 2026: Current Thresholds, Legal Obligations, and a Tax Planning Perspective

The Valuable Housing Tax (VHT) was incorporated into our tax system through amendments introduced to the Property Tax Law No. 1319. This type of tax is an annual wealth tax levied on residential properties (dwellings) exceeding a certain value threshold. Considering the 2026 implementation—particularly in light of increased building tax values resulting from revaluation rates—the tax is expected to have a broader impact, especially for owners of high-value residences. The main aspects of the current practice have been assessed with reference to the guideline explanations issued by the Revenue Administration for 2026.

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12/28/2025
Investment & Citizenship

INVESTMENT, VISA, RESIDENCE, AND CITIZENSHIP IN MONTENEGRO: 2025 UPDATED GUIDE FOR TURKISH INVESTORS

A comprehensive guide on the new 2025 visa regulations, the closure of the Citizenship by Investment program, and remaining residence pathways for Turkish investors in Montenegro.

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8/11/2025
Constitutional Law

NEW ERA AT THE CONSTITUTIONAL COURT: FUNDAMENTAL RIGHTS PROTECTED

An analysis of the groundbreaking amendment to the Constitutional Court's Rules of Procedure, expanding interim measures to cover all fundamental rights beyond just the right to life and physical integrity.

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8/11/2025
Commercial Law

DECLARATORY AND INJUNCTION ACTIONS IN UNFAIR COMPETITION LAW

An in-depth analysis of the legal remedies available against unfair competition under Turkish Law, specifically focusing on declaratory judgments and injunctions, their conditions, and procedural aspects.

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