What changed: A communiqué amending the implementation rules for Article 376 of the Turkish Commercial Code changed the date "1/1/2027" in its provisional article 1 to "1/1/2028", extending the transition period by one year.
Who is affected
The source only references companies covered by the communiqué on Article 376 of the Turkish Commercial Code; it does not specify which company types are affected.
What it means for your business
For companies subject to the Article 376 communiqué, this means the relevant transition period has been extended by one year, to 1 January 2028 instead of 1 January 2027.
What to do
Check whether your company falls under the Article 376 communiqué and how the new 1 January 2028 deadline applies to you. Consult your accountant or legal adviser before acting on this.
When it takes effect
The communiqué took effect on its publication date, 10 October 2026; the transition deadline itself was extended to 1 January 2028.
Source: https://www.resmigazete.gov.tr/eskiler/2026/10/20261010-19.htm
