Küçükkaya & Sagli Law Firm

THE FIRM

Mehmet Küçükkaya & Ahmet Sağlı Avukatlık Ortaklığı (“KS”) is a distinguished law firm recognized for its proficiency in corporate and tax law practices, providing comprehensive legal services supported by a deep understanding of the domestic and international legal landscape. KS has a deep-rooted history of over 30 years within the prestigious body of EY, coupled with its dedication to excellence since its establishment as a dedicated law firm in 2004.

As a proud member of the global EY Law network, KS leverage the collective expertise of over 3,500 legal professionals and 2,400 lawyers across more than 90 countries. This strategic alliance with EY empowers KS to serve clients with a multidisciplinary approach, integrating legal advice with financial and tax considerations to deliver a holistic service.

KS’s presence is strongly anchored in Istanbul, with collaborative efforts extending through working and correspondent offices in major commercial centers across Türkiye, namely Ankara, Izmir, Bursa and Adana. KS’s competent team, which includes over 50 lawyers and legal professionals led by 3 partners renowned for their expertise in corporate and tax law disputes and consultancy, enables to offer a comprehensive range of services across various fields.

As part of the global EY Law network KS is at the forefront of integrating legal services with cutting-edge technology, providing comprehensive digital law solutions to the clients. KS’s multidisciplinary team of legal professionals, technologists, and consultants work collaboratively to navigate the complexities of the digital landscape, ensuring compliance, and fostering innovation.

Mehmet Küçükkaya, a founding partner of KS, leads the Corporate and Commercial Law department, while Ahmet Sağlı heads the Tax and Controversy department. With over 20 years of experience in tax litigation, advisory services, and corporate law, they provide strategic legal counsel on complex regulatory and transactional matters. The firm’s Digital Law practice is led by Tuğçe Gültekin, a highly experienced legal professional with more than 15 years of expertise in navigating the legal challenges of the rapidly evolving digital landscape.

AREAS OF PRACTICE:

Tax Litigation:
• Expertise in handling various conflicts, including transfer pricing, financial expenses restrictions, refunds of indirect taxes (such as VAT and special consumption tax), and issues arising from Double Taxation Treaties for both domestic and international clients.
• Active participation in court hearings, ensuring clients are regularly informed and provided with comprehensive legal support.
• Careful oversight of all processes to protect clients' rights and interests, with essential information and guidance provided at every stage.

Tax Advisory:
• Expert support on taxation of various commercial processes, particularly in transactions such as share transfers, mergers, spin-offs, and M&A.
• Direct management of processes when necessary to ensure legal security at every stage, ensuring compliance with laws and developing appropriate strategies to anticipate potential risks.
• Management of each stage of the process to ensure compliance with regulations regarding tax-free tools, preparing necessary documentation, and executing transactions in accordance with tax legislation.
• Assistance at every step to ensure clients fully benefit from tax exemption advantages while meticulously managing all aspects of implementation.

Tax Inspection Advisory:
• Comprehensive consultancy and support during tax audits conducted by tax authorities and inspectors.
• Management of each stage of the examination process, including liaising with inspectors, presenting relevant information and documents, and providing explanations.
• Development of defense strategies for submitting requested information and addressing potential allegations.
• Legal support in evaluating tax inspection reports and representation before the Report Evaluation Commission and the Central Report Evaluation Commission, presenting defenses in the event of a tax assessment.
• Conducting risk assessments and developing reconciliation strategies to provide appropriate solutions for potential litigation, diligently protecting clients’ interests at every stage.

Corporate & Commercial:
• Corporate Strategy: Advising on strategic planning and corporate development to drive growth and competitive advantage.
• Corporate Secretarial and Governance: Consulting on best practices in governance to enhance oversight, risk management, and compliance.
• Corporate Restructuring: Assisting with the reorganization of company structures (including mergers, partial and full spin-offs, and conversion of company type) to improve efficiency, profitability, and adapt to market changes.
• Family Business: Advising and assisting family-owned business for corporate structuring and family constitution.
• Market Entry and Expansion: Supporting businesses in entering new markets and scaling operations domestically and internationally.
• Commercial Due Diligence: Providing thorough analysis of commercial operations, market conditions, and competitive landscapes to inform transactions.
• Contractual Relations: Drafting and negotiating contracts for commercial and consumer transactions, including construction and engineering contracts (EPC); advising on public and private sector collaborations, and managing contract disputes and revisions under new legal frameworks.

M&A (Mergers and Acquisitions):
• M&A Advisory: Offering expertise in the planning, execution, and closing of mergers and acquisitions, including deal structuring and negotiation.
• Due Diligence: Conducting financial, legal, and operational due diligence to identify risks and opportunities in potential M&A transactions.
• Post-Merger Integration: Assisting with the integration of operations, cultures, and systems following a merger or acquisition to realize synergies and value creation.
• Divestitures and Carve-outs: Advising on the sale or spin-off of business units, assets, or subsidiaries to streamline operations and focus on core business areas.
• IPO: Advising on Initial Public Offering projects for non-listed companies with a focus on capitalizing the company for new investments expansion with public offering.

Employment and Social Security:
• Conducting compliance audits on labour and social security regulations, developing tailored compliance strategies.
• Drafting, reviewing, and advising on employment contracts, confidentiality and non-compete agreements, and employee intellectual property rights.
• Managing termination processes, including documentation, mediation, and dispute resolution.
• Advising on collective bargaining, labour disputes, and restructuring-related employment matters.
• Developing and implementing flexible working models and multinational employee compensation structures.

Foreigners and Citizenship Law:
• Managing work and residence permit applications, renewals, and exemptions, ensuring compliance with Turkish immigration laws.
• Overseeing applications for Turkish citizenship through exceptional or investment-based routes, handling documentation and regulatory processes.
• Advising multinational companies on cross-border employment structures, secondment arrangements, and compliance with international labour regulations.
• Providing strategic guidance on foreign workforce policies, risk mitigation, and regulatory challenges, ensuring seamless integration into the Turkish labour market.

Data Protection and Privacy:
• Data Protection Law Compliance: Ensuring compliance with the General Data Protection Regulation (GDPR) and other global data protection laws.
• Data Privacy Assessments: Conducting assessments to identify and mitigate data privacy risks.
• Data Breach Response: Assisting in the preparation and response to data breaches, including notification requirements and remediation.
• DPO as a Service: Serving as external data privacy officer and train clients’ staff and data protection officers and employees involved in processing personal data.

Cybersecurity Law:
• Cybersecurity Risk Management: Developing and implementing strategies to manage cybersecurity risks and comply with relevant laws and regulations.
• Incident Response: Legal support during and after cybersecurity incidents, including regulatory notifications and investigations.
• Cybersecurity Compliance: Ensuring adherence to industry-specific cybersecurity standards and regulations.

Digital Transformation and Innovation:
• Digital Contracts: Drafting and reviewing contracts related to digital products and services, including software-as-a-service (SaaS) agreements.
• Blockchain and Smart Contracts: Advising on legal issues related to blockchain technology and the use of smart contracts.
• Artificial Intelligence (AI) Law: Legal support for the development and deployment of AI technologies, including ethical and regulatory considerations.

eCommerce and Digital Platforms:
• eCommerce Regulation: Advising on regulatory requirements for online businesses, including consumer protection laws.
• Platform Liability: Managing legal risks associated with operating digital platforms, including content moderation and user data handling.
• Online Advertising and Marketing: Ensuring compliance with advertising laws and regulations in the digital space.

Digital Governance and Compliance:
• Digital Risk Management: Developing frameworks for managing digital risks and ensuring compliance with relevant laws.
• Regulatory Compliance: Helping businesses comply with digital-related regulations, such as electronic communications laws and digital service provider regulations.
• Digital Policy Development: Assisting in the creation and implementation of internal policies for digital operations and governance.

FinTech and Financial Regulation:
• FinTech Compliance: Advising FinTech companies on regulatory compliance, including licensing requirements and anti-money laundering (AML) obligations.
• Cryptocurrency and Digital Assets: Legal support for the issuance, trading, and regulation of cryptocurrencies and other digital assets.
• RegTech Solutions: Implementing technology-driven solutions to meet regulatory requirements in the financial sector.

Digital Health:
• Health Data Protection: Ensuring compliance with health data protection laws and regulations, including HIPAA and other global standards.

Social Media and Digital Communications:
• Social Media Compliance: Ensuring compliance with laws and regulations governing social media use and communications.
• Digital Content Management: Advising on the legal aspects of managing digital content, including copyright and user-generated content.