From emerging regulation to deal mechanics, we write about the questions founders and investors actually ask — practical analysis you can put to work.
The Küçük ve Orta Ölçekli İşletmeleri Geliştirme ve Destekleme İdaresi Başkanlığı (KOSGEB) is Türkiye’s Small and Medium Enterprises Development Organisation, established under 3624 sayılı Kanun and operating under the Ministry of Industry and Technology.
TÜBİTAK BiGG (Bireysel Genç Girişim Programı — Individual Young Entrepreneurship Programme, programme code 1512) is Türkiye’s flagship pre-seed grant programme for technology entrepreneurs.
The Bilgi Teknolojileri ve İletişim Kurumu (BTK) is Türkiye’s independent telecommunications and information technologies regulator, established under 5809 sayılı Elektronik Haberleşme Kanunu.
Türkiye operates one of the world’s most mature mandatory electronic invoicing regimes through the e-Fatura system, administered by the Gelir İdaresi Başkanlığı (GİB). The framework is anchored in 213 sayılı Vergi Usul Kanunu (VUK) General Communiqué No. 509 (2019, as amended).
Türkiye’s Dijital Hizmet Vergisi (Digital Services Tax — DST) entered into force on 1 March 2020 under Law No. 7194 (Dijital Hizmet Vergisi Kanunu). It imposes a 7.5% tax on the gross revenue (excluding VAT) derived from specified digital services provided to users located in Türkiye.
The Cumhurbaşkanlığı Dijital Dönüşüm Ofisi (CBDDO) — Presidential Digital Transformation Office — was established by Presidential Decree No. 1 (2018) as the central policy body for Türkiye’s digital agenda.
Fixed-term contracts under Turkish Labour Code Art. 11 need written form and an objective reason — and chained renewals convert to indefinite term. Why “fixed term = no severance” is the most common employer error.
In Turkish business and labour parlance, taşeronluk (subcontracting) broadly refers to the practice of contracting out a portion of work to a third party — often used interchangeably with alt işveren but with broader popular usage.
Kayıt dışı istihdam (informal employment) refers to employment relationships not declared to the Social Security Institution (Sosyal Güvenlik Kurumu — SGK), or declared at lower wages/hours than actual (“eksik bildirim”).
A Subject Access Request (SAR), also known as a Data Subject Access Request (DSAR), is the formal exercise by an individual of the right under GDPR Article 15 (and KVKK Article 11) to obtain confirmation of whether personal data is being processed, a copy of that data, and supplementary informati…
