Precautionary Attachment in Turkish Fake Invoice Cases (2026)

Once a tax examination concerning fake invoices or another evasion allegation begins in Turkey, the tax administration can secure its receivable without waiting for an assessment. Under Art. 9 of Law No. 6183 on the Collection of Public Receivables, if the procedures needed to assess a public receivable touching the situations that require a tax loss penalty under Tax Procedure Law (TPL) Art. 344 or the situations in TPL Art. 359 have begun, the collecting office requests security on the amount shown by the inspector’s initial calculations. Under Art. 13(1), the same situation is a ground for precautionary attachment, which is applied immediately, without any time limit, by decision of the most senior local official of the creditor administration. Where the conditions are met, taxes not yet accrued can also be assessed on a precautionary basis (Art. 17). An objection to a precautionary attachment must be made within 15 days of the attachment, or of its service where it was made in the debtor’s absence (Art. 15), and if security of a type listed in the law is provided, the attachment is lifted (Art. 16). This guide explains the conditions for security, precautionary attachment and precautionary assessment, their effect on company bank accounts, the action in the tax court, the position of non-resident debtors, and gives a model petition. It reflects the law in force on 27 October 2026.

Contents

Short answer: the security measures in a fake invoice examination
Why security is requested
The seven grounds for precautionary attachment (Art. 13)
How the attachment is applied: bank accounts and receivables
Leaving attached assets with the company
Precautionary assessment of taxes not yet accrued
Objection and action: 15 days
Lifting the attachment by providing security
Issuers, users, managers and non-resident debtors
A 15-day action plan
Model petition
How Hukukçular Evi can help
Frequently asked questions
Related guides

Contact Hukukçular Evi Ankara

Where a precautionary attachment reaches a company’s bank accounts, the period to sue is shorter than the period against an assessment, and the security options must be weighed at the same time. We work in English with foreign-owned companies and group treasury and legal teams. Hukukçular Evi Ankara: +90 554 648 37 15

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A precautionary attachment is not collection, but moving assets away is an offence. A precautionary attachment secures the receivable, and taxes assessed on a precautionary basis are not collected before their statutory due dates (Law 6183 Art. 18(3)). By contrast, a debtor against whom collection proceedings have begun who disposes of, conceals or transfers assets collusively to frustrate collection, where the remaining assets do not cover the debt, faces six months to three years’ imprisonment (Law 6183 Art. 110). Asset and account movements after an attachment, including intra-group transfers, should be planned with legal advice.

Short answer: the security measures in a fake invoice examination

Law No. 6183 allows the administration to secure a receivable before it becomes final. In fake invoice files, these measures can arise after an examination begins and before any assessment is made.

Collection security measures

Measure	When	Effect	Basis
Request for security	Procedures to assess a receivable touching the situations in TPL Arts. 344 or 359 have begun	Security is requested on the amount in the inspector’s initial calculations	Law 6183 Art. 9(1)
Precautionary attachment	One of the seven grounds in Art. 13 exists	Assets, receivables and bank accounts are attached to secure the receivable	Law 6183 Art. 13
Precautionary assessment	Grounds in Art. 13(1), (2), (3) or (5), proceedings under Art. 110, or evidence that the business is a sham	Taxes not yet accrued are assessed immediately and precautionary attachment is applied	Law 6183 Arts. 17, 18
Payment order and attachment	A final receivable is not paid when due	Payment or a declaration of assets is required within 15 days, followed by enforced collection	Law 6183 Arts. 55, 62

The remedy and its time limit differ for each measure. The period against a precautionary attachment or a precautionary assessment is 15 days, the period to sue against an assessment is 30 days, and the period to challenge a payment order is 15 days.

Why security is requested

Under Law 6183 Art. 9(1), where the procedures needed to assess a public receivable touching the situations that require a tax loss penalty under TPL Art. 344 or the situations in TPL Art. 359 have begun, the collecting offices request security on the amount shown by the initial calculations of the officials authorised to conduct the examination. The law says security “is requested”, not that it “may be requested”. The amount depends on the inspector’s initial calculations. Whether those calculations are in the file, and whether the security requested matches them, matters in any later action against a precautionary attachment.

Accepted forms of security (Law 6183 Arts. 10 and 11)

Security	Note	Basis
Cash	Deposited with the collecting office	Law 6183 Art. 10(1)(1)
Bank letter of guarantee or insurance surety bond	Must be indefinite and unconditional; insurance surety bonds accepted since 5 July 2022	Law 6183 Art. 10(1)(2)
Government domestic debt securities	Securities issued by the Treasury or documents issued in their place	Law 6183 Art. 10(1)(3)
Shares and bonds designated by the government	Valued at 15% below the nearest stock exchange price	Law 6183 Art. 10(1)(4)
Movable and immovable property	Offered by the persons concerned or by third parties on their behalf and attached by the creditor administration	Law 6183 Art. 10(1)(5)
Personal guarantee	Those unable to provide the above may offer a joint guarantor; acceptance is at the collecting office’s discretion	Law 6183 Art. 11

If the security later loses value or the debt increases, it must be topped up; the debtor may replace the security, in whole or in part, with other security of the same value (Law 6183 Art. 10). If security is requested but neither security nor a guarantor is provided within the set period, or the guarantor is not accepted, that is a separate ground for precautionary attachment (Law 6183 Art. 13(4)).

The seven grounds for precautionary attachment (Art. 13)

A precautionary attachment is applied immediately, without any time limit, by decision of the most senior local official of the creditor public administration, following the rules on how attachments are made, if any one of the situations listed in the law exists (Law 6183 Art. 13). The grounds relate to fake invoice files as follows.

Grounds for precautionary attachment and fake invoice files

Item	Ground	In a fake invoice file
1	Situations requiring security under Art. 9	Arises directly if assessment procedures have begun for a receivable touching the situations in TPL Art. 359
2	The debtor has no fixed residence	Raised for issuers who cannot be found at their address
3	The debtor has fled, or there is a likelihood of flight, removal of assets or resort to fraudulent means	An assessment of likelihood that must rest on concrete facts
4	Security or a guarantor was requested but not provided within the set period, or the guarantor was not accepted	Security requested under Art. 9 was not provided
5	A debtor called to declare assets failed to do so in time or made an incomplete declaration	Arises at the payment order stage
6	A public case has been brought for an act requiring a monetary penalty, whether or not judgment has been given	The sanction for the offences in TPL Art. 359 is imprisonment, so this item needs separate assessment
7	Situations requiring an action to set aside transactions (Arts. 27, 29, 30)	Applied to the other assets of a debtor who has disposed of assets

In fake invoice files, the link to Art. 9 in item 1 is the basis to look for first. That link requires that procedures to assess a receivable touching the situations in TPL Art. 359 have begun, and that the amount rests on the inspector’s initial calculations. Seeing which item the decision relies on, and where the amount comes from, is the first step in reviewing it.

How the attachment is applied: bank accounts and receivables

A precautionary attachment is applied under the rules on attachment. Enough of the debtor’s movable and immovable property, receivables and rights, as shown in its declaration of assets or identified by the collecting office, is attached to cover the public receivable (Law 6183 Art. 62(1)). For companies, the main concern is the attachment notice sent to banks and to customers who owe the company money.

How the attachment is applied

Topic	Rule	Basis
Receivables held by third parties	Attachment is made by serving an attachment notice on the person or body that owes the receivable; it may then pay only the collecting office	Law 6183 Art. 79(1)
Bank accounts	The notice may be served on branches or, for receivables above a set amount, directly on the head office, in which case all branches are covered	Law 6183 Art. 79(2)
Third party’s response	Claims that it owes nothing or does not hold the asset must be notified in writing within seven days of service; otherwise the asset is treated as held and the debt as owed	Law 6183 Art. 79(3)
Electronic service	Attachment notices may be served and answered electronically	Law 6183 Art. 79(1)
Exempt assets	Assets listed in the law cannot be attached, such as the debtor’s home suited to his or her circumstances	Law 6183 Art. 70
Balancing interests	The collecting office must reconcile the interests of the creditor administration and the debtor as far as possible	Law 6183 Art. 62

An attachment on bank accounts can stop salary, rent, tax and supplier payments at the same time. The amount the notice covers, the accounts it reaches and the date on which it was applied should therefore be established on the first day, because the period to sue runs from that date.

Leaving attached assets with the company

A precautionary attachment does not have to stop the business entirely. Attached assets may be left with the debtor, on condition that they are handed over in cash or in kind when required, and to secure that, their value is deposited or a person resident where the collecting office is located is offered as joint guarantor; where the asset was attached in the hands of a third party, it may be left with that party against a written undertaking (Law 6183 Art. 14). For manufacturing or trading companies, this option matters especially for stock and machinery. The request should be made in writing, listing the assets and their value and stating the security offered.

Precautionary assessment of taxes not yet accrued

A precautionary assessment means the immediate assessment of taxes whose return or assessment date has not yet arrived. On the written request of the tax office director, the head of finance or the head of the tax office department may give a written order for the immediate assessment of the taxpayer’s taxes not yet accrued that have been designated and announced by the Ministry, together with the related surcharges and penalties (Law 6183 Art. 17(1)).

Conditions and consequences of precautionary assessment

Topic	Rule	Basis
Grounds	One of the grounds in Art. 13(1), (2), (3) or (5); proceedings begun under Art. 110; or evidence that the business is a sham belonging in reality to someone else	Law 6183 Art. 17
Taxes with a known base	Assessed immediately on the calculated amount, whether or not disputed	Law 6183 Art. 18(1)
Taxes with an unknown base	Calculated on a base set provisionally by estimate from external indications; the assessment commission makes the estimate within one week of the request	Law 6183 Art. 18(2), 18(4)
Collection	Not collected before the statutory due dates, but precautionary attachment is applied immediately	Law 6183 Art. 18(3)
Sham business	The attachment is applied to the assets of those who benefit from the sham business for tax purposes	Law 6183 Art. 18(3)
Objection	Those subjected to attachment following a precautionary assessment may object to the grounds and the amount under Art. 15	Law 6183 Art. 20

For issuers alleged to have issued fake documents that have recently ceased activity or cannot be found at their address, precautionary assessment may arise together with precautionary attachment. Where a sham business is alleged, the attachment may reach the assets of the persons said to benefit from it in reality, and they too should not miss the period to sue.

Objection and action: 15 days

Those subjected to a precautionary attachment may object to its grounds within 15 days of the attachment, or of service of the attachment where it was made in their absence (Law 6183 Art. 15). The text of the law refers to the tax objection commission. Since the functions of the objection commissions passed to the tax courts under Law No. 2576, the objection is made today by bringing an action in the tax court. The period was extended from seven to fifteen days by Law No. 7061 from 1 January 2018.

Periods to sue in a fake invoice file

Act	Period	Starts on	Basis
Precautionary attachment	15 days	Application of the attachment; service if made in absence	Law 6183 Art. 15
Precautionary assessment and the attachment based on it	15 days	As under Art. 15	Law 6183 Art. 20
Tax and penalty notice	30 days	Service of the notice	Administrative Procedure Law Art. 7
Payment order	15 days	Service of the payment order	Law 6183 Art. 58

As a rule, bringing an action does not stop the execution of the administrative act (Administrative Procedure Law Art. 27(1)). The rule that a tax action automatically suspends collection applies to the disputed part of taxes, duties and similar charges assessed and their surcharges and penalties (Art. 27(4)). In an action against a precautionary attachment, a stay of execution must therefore be requested separately to have the attachment suspended, which requires both that implementing the act would cause damage that is difficult or impossible to remedy and that the act is clearly unlawful (Art. 27(2)).

An action against a precautionary attachment does not replace an action against the assessment. When the notice is served, a separate action must be brought within 30 days; see our guide on challenging a fake invoice assessment in the Turkish tax court.

Lifting the attachment by providing security

If the debtor provides security under Art. 10, other than the movable property in Art. 10(1)(5), the precautionary attachment is lifted by the authority that imposed it (Law 6183 Art. 16). An indefinite and unconditional bank letter of guarantee or insurance surety bond can free bank accounts; immovable property is also among the accepted forms of security.

Ways to reduce the effect of the attachment

Route	Result	Basis
Provide security of a type listed in the law	The attachment is lifted by the authority that imposed it	Law 6183 Art. 16
Have attached assets left with the company against security	The assets remain in use in the business	Law 6183 Art. 14
Replace the security	Security may be replaced with other security of the same value	Law 6183 Art. 10
Action and request for a stay	Argue that there is no ground for the attachment	Law 6183 Art. 15; Administrative Procedure Law Art. 27(2)

Providing security is not an acceptance of the debt; the action against the assessment and the defence in the criminal file can continue unchanged. An effective repentance payment in the criminal file is different from security: the reduction depends on payment of the whole of the assessed tax, late payment interest and surcharge and half of the penalties (TPL Art. 359). That payment is explained in our guide on effective repentance in Turkish fake invoice cases.

Issuers, users, managers and non-resident debtors

A precautionary attachment is applied to the assets of the public debtor. In a fake invoice file, the debtor is the taxpayer against whom the assessment will be made: for the company that used the invoices, the tax and penalties on the denied deductions; for the issuer, its own taxes and the one-times tax loss penalty that may be imposed for participating in the acts in TPL Art. 359 (TPL Art. 344(2)). Where a sham business is alleged, the attachment may be applied to the assets of those who benefit from it for tax purposes (Law 6183 Art. 18(3)).

Assessment by party

Party	Measure that may arise	Basis
Company that used the invoices	Request for security and precautionary attachment under Art. 13(1)	Law 6183 Arts. 9, 13(1)
Company that issued the invoices	Security, precautionary attachment; precautionary assessment where it cannot be found at its address or may flee	Law 6183 Arts. 13(2)–(3), 17
Person benefiting from a sham business	Attachment following a precautionary assessment may be applied to that person’s assets	Law 6183 Arts. 17(1)(3), 18(3)
Public debtor without a residence in Turkey	Security may be requested where its situation shows that collection is at risk	Law 6183 Art. 9(2)
Debtor who moves assets during proceedings	Six months to three years’ imprisonment	Law 6183 Art. 110

Two further points concern foreign-owned groups. First, Law 6183 Art. 9(2) allows the collecting office to request security from a public debtor that has no residence in Turkey where its situation shows that collection of the receivable is at risk, and Art. 13(2) makes the absence of a fixed residence a ground for precautionary attachment; a foreign entity with Turkish tax liabilities but no residence in Turkey should keep those provisions in mind. Second, where the debtor is a Turkish subsidiary, the attachment is directed at the subsidiary’s assets. Group cash pooling, intra-group loans and dividend or service payments after enforcement has started should be reviewed against Art. 110 before they are made. Where the subsidiary is a limited company, its partners are directly liable, in proportion to their capital shares, for public receivables that cannot be collected from the company (Law 6183 Art. 35), and the legal representatives’ position is governed by TPL Art. 10 and Law 6183 supplementary Art. 35; see our guide on personal liability of directors and managers.

Whether a particular bank letter of guarantee will be accepted as security should be confirmed with the collecting office in advance. The law requires letters of guarantee to be indefinite and unconditional (Law 6183 Art. 10(1)(2)), and a group that intends to support its subsidiary through a bank guarantee should allow time for that confirmation within the 15-day period.

A 15-day action plan

A company may first learn of a precautionary attachment through a notice from its bank or a failed payment. Because the period to sue is short, the order of the first days decides both the action and whether the business can continue.

The first fifteen days

Step	What to do	Why it matters	Basis
1	Document the date on which the attachment was applied or served and the accounts it covers	The 15-day period runs from that date	Law 6183 Art. 15
2	Ask the administration in writing for the attachment decision, the item it relies on and the inspector’s initial calculations	Review of the amount depends on these documents	Law 6183 Arts. 9(1), 13
3	Compare the security options for cost and timing	If security of a listed type is provided, the attachment is lifted	Law 6183 Arts. 10, 16
4	Ask for attached machinery and stock to be left with the company	Prevents the business from stopping	Law 6183 Art. 14
5	Collect documents showing that salary, social security and supplier payments have stopped	Damage that is difficult to remedy must be shown for a stay	Administrative Procedure Law Art. 27(2)
6	Bring an action in the tax court and request a stay of execution	Bringing an action alone does not stop the attachment	Law 6183 Art. 15; Administrative Procedure Law Art. 27(1)
7	Plan asset and account movements, including intra-group transfers, with legal advice	Disposing of assets to frustrate collection is an offence	Law 6183 Art. 110

Two further periods should be tracked alongside this plan. The first is the 30-day period to sue that will start when the notice is served at the end of the examination (Administrative Procedure Law Art. 7). The second is the stage at which any effective repentance payment in the criminal file is made: payment during the investigation reduces the sentence by half, and payment during the prosecution before judgment by one third (TPL Art. 359). Security provided for a precautionary attachment does not replace that payment, so the payment plan should be made together with the security decision.

Model petition

The model below is prepared for an action in the tax court against a precautionary attachment applied, in the company’s absence, to the bank accounts of a company under examination on fake invoice grounds. It is an English working draft for group review; the petition filed must be in Turkish, and the dates, amounts and the item relied on must be completed for the file. If the attachment decision itself could not be obtained, the petition should say so and ask for it to be obtained from the administration.

TO THE PRESIDENCY OF THE …………… TAX COURT

A STAY OF EXECUTION IS REQUESTED

CLAIMANT : …………… Anonim Şirketi (tax identification no. ……………)
COUNSEL : Av. ……………
DEFENDANT : …………… Head of Finance / …………… Tax Office Department
SUBJECT : Request for a stay of execution and cancellation of precautionary attachment decision no. …… dated …/…/2026 and of the attachments applied to the company’s bank accounts on that basis.
DATE OF SERVICE OF THE ATTACHMENT : …/…/2026

EXPLANATIONS

By a notice of examination dated …/…/2026, an examination limited to invoices received from …………… was opened at the company for value added tax for 2023. While the examination was under way, a precautionary attachment of TRY …… was applied to the company’s accounts at …………… Bank, in its absence, and served on the company on …/…/2026. The decision on which the attachment rests was not given to the company. The attachment is unlawful and must be cancelled for the following reasons.

1. Law No. 6183 Art. 15: the action is brought in time
For attachments made in the debtor’s absence, the period is fifteen days from service of the attachment. Since the attachment was served on the company on …/…/2026, the action is in time. We request that the precautionary attachment decision and the correspondence on which it rests be obtained from the defendant.

2. Law No. 6183 Arts. 9(1) and 13(1): the amount must rest on the inspector’s initial calculations
The law provides that, for a receivable touching evasion situations, security is requested on the amount shown by the initial calculations of the officials authorised to examine. The examination is limited to invoices from …………… carrying total VAT of TRY ……. The attachment, however, was applied for TRY ……. No calculation by the inspector showing that amount has been notified to the company. Since the amount used for the attachment has no legal basis, the act is unlawful at least as to the excess.

3. Law No. 6183 Art. 13(3): there is no likelihood of flight or of removal of assets
If the decision relies on a likelihood of flight, removal of assets or resort to fraudulent means, no concrete fact shows that likelihood. The company has operated at the same address for …… years, employs …… people and owns registered real estate. It has no overdue tax debt and produced all books and documents requested during the examination on time.

4. Law No. 6183 Arts. 16 and 10: the offer of security was not considered
By petition dated …/…/2026, the company told the defendant that it was ready to provide security of a type listed in the law in order to have the attachment lifted, but received no answer. The law provides that, if such security is provided, the precautionary attachment is lifted by the authority that imposed it.

5. Administrative Procedure Law Art. 27(2): the conditions for a stay of execution are met
Because the attachment covers all of the company’s bank accounts, employees’ salaries, social security contributions and supplier payments cannot be made. Implementing the act will cause damage that is difficult or impossible to remedy, such as the company’s activity stopping. Because the amount used for the attachment has no basis, the act is clearly unlawful. We therefore request a stay of execution without waiting for the defendant’s reply.

CONCLUSION AND REQUEST : For these reasons, we request (1) a stay of execution of the precautionary attachment, (2) cancellation of the precautionary attachment, and (3) an order that the costs of the proceedings and counsel’s fees be charged to the defendant. …/…/2026

Counsel for the Claimant
Av. ……………

ANNEXES : Attachment notice and proof of service; notice of examination; petition offering security; payroll and payment lists; power of attorney.

An action against a precautionary attachment is not an action against the assessment. When the notice is served, a separate action must be brought within 30 days, and the facts relied on in the attachment action must be consistent with that action and with the criminal file.

How Hukukçular Evi can help

In a fake invoice file, a precautionary attachment is the first act to affect a company’s cash flow. Hukukçular Evi Ankara establishes the scope of the attachment notice and the date of service, prepares the action and the request for a stay within the 15-day period, compares the forms of security and applies to the administration to have the attachment lifted, requests that attached assets be left with the company, challenges precautionary assessments, and runs all of this together with the action against the assessment and the defence in the criminal file. We work in English with foreign-owned companies and group treasury, tax and legal teams. The scope of the service is described on our fake invoice defence page (in Turkish), and the lawyer’s profile is on the author page. You can reach us on +90 554 648 37 15.

Frequently asked questions

Can a precautionary attachment be imposed during a fake invoice examination?

Yes. If assessment procedures have begun for a receivable touching the situations in TPL Art. 359, security is requested (Law 6183 Art. 9(1)), and that situation is also a ground for precautionary attachment (Art. 13(1)).

Must an assessment have been made first?

No. Security and precautionary attachment can be applied once assessment procedures have begun, on the inspector’s initial calculations, and precautionary attachment is not subject to any time limit (Law 6183 Arts. 9(1), 13).

What is the period to challenge a precautionary attachment?

Fifteen days from the date the attachment was applied, or from its service where it was made in the debtor’s absence (Law 6183 Art. 15).

Where is the challenge brought?

The text of the law refers to the tax objection commission; since the functions of those commissions passed to the tax courts, the challenge is made by bringing an action in the tax court.

Does bringing an action lift the attachment?

No. As a rule, an action does not stop execution of the act; a stay of execution must be requested separately (Administrative Procedure Law Art. 27(1)–(2)).

Will the attachment be lifted if we provide security?

Yes. Except for the movable property in Art. 10(1)(5), if security of a type listed in Art. 10 is provided, the authority that imposed the attachment lifts it (Law 6183 Art. 16).

What forms of security are accepted?

Cash; indefinite and unconditional bank letters of guarantee or insurance surety bonds; government domestic debt securities; designated shares and bonds; attached movable and immovable property; and, if none of these can be provided, a personal guarantee (Law 6183 Arts. 10, 11).

Our bank account has been attached. Can we still make payments from it?

A bank served with an attachment notice may pay the attached amount only to the collecting office (Law 6183 Art. 79(1)). To free the accounts, security must be provided or a stay of execution obtained.

Can we keep using attached machinery?

Yes, if their value is deposited or a joint guarantor is provided, they may be left with the debtor on condition that they are handed over when required (Law 6183 Art. 14).

What is a precautionary assessment?

The immediate assessment of taxes not yet accrued, by written order of the head of finance or the head of the tax office department, where the grounds in the law exist (Law 6183 Art. 17).

Is tax assessed on a precautionary basis collected immediately?

No. It is not collected before its statutory due date, but precautionary attachment is applied immediately (Law 6183 Art. 18(3)).

What happens if we sell assets after an attachment?

A debtor against whom collection proceedings have begun who disposes of or conceals assets to frustrate collection, where the remaining assets do not cover the debt, faces six months to three years’ imprisonment (Law 6183 Art. 110).

Can security be requested from a foreign company with no residence in Turkey?

Yes. The collecting office may request security from a public debtor without a residence in Turkey where its situation shows that collection is at risk (Law 6183 Art. 9(2)), and the absence of a fixed residence is also a ground for precautionary attachment (Art. 13(2)).

Does providing security mean accepting the debt?

No. The action against the assessment and the defence in the criminal file can continue. Security is also not an effective repentance payment, which requires the tax, interest and surcharge and half of the penalties to be paid (TPL Art. 359).

Can our home be attached for a tax debt?

A debtor’s home suited to his or her circumstances cannot be attached; if its value is higher, it may be sold leaving the debtor an amount sufficient to buy a suitable home (Law 6183 Art. 70).

Important note: This guide is for general information only and does not constitute legal or tax advice on any matter. Whether an attachment can be challenged, lifted by security or limited depends on the decision, the amounts and the facts of the file. It does not suggest that any company or person has committed an offence; the presumption of innocence applies. It reflects the law in force on 27 October 2026. Legislation and sources relied on: Law No. 6183 on the Collection of Public Receivables, Arts. 9, 10, 11, 13, 14, 15, 16, 17, 18, 20, 35, supplementary 35, 55, 58, 62, 70, 79 and 110; Law No. 7061; Law No. 2576; Tax Procedure Law No. 213, Arts. 10, 344 and 359; Administrative Procedure Law No. 2577, Arts. 7 and 27.

Precautionary attachment on your bank accounts?

The 15-day period to sue, the security options and the request for a stay of execution should be assessed together. We work in English with foreign-owned companies and group treasury teams. Hukukçular Evi Ankara: +90 554 648 37 15