ARTICLE
31 December 2025

The Duration Of The Financial Restructuring Implementation Has Been Extended Again In 2025

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Egemenoglu

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The duration of the implementation of the financial restructuring implementation carried out within the scope of Provisional Article 32 of the Banking Law No. 5411 has once again been extended...
Turkey Insolvency/Bankruptcy/Re-Structuring
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The duration of the implementation of the financial restructuring implementation carried out within the scope of Provisional Article 32 of the Banking Law No. 5411 has once again been extended for a period of two years by Presidential Decision No. 10765, which was published in the Official Gazette dated 25 December 2025 and numbered 33118.

The financial restructuring implementation was introduced within the scope of Provisional Article 32 added to the Banking Law by Law No. 7186, which was published in the Official Gazette dated 19 July 2019 and numbered 30836 (Reiterated). With this regulation; it was aimed to enable the restructuring of the credit debts of borrowers having credit relationships with banks, financial leasing, factoring and financing companies, thereby allowing such borrowers to continue their operations and to maintain their contribution to employment.

The implementation period of Provisional Article 32 of the Banking Law was first extended for a period of two years by Presidential Decision No. 4299, which was published in the Official Gazette dated 15 July 2021 and numbered 31542.

Subsequently, the continuation of the regulation on financial restructuring was ensured through Law No. 7491 on the Amendment of Certain Laws and Decree Laws ("Omnibus Law"), which was published in the Official Gazette dated 28 December 2023 and numbered 32413.

Most recently, pursuant to Presidential Decision No. 10765 published in the Official Gazette dated 25 December 2025 and numbered 33118, it has been decided to extend the implementation period of the financial restructuring implementation for a further period of two years as of 28 December 2025.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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