Latest Update: 10 June 2020


Dear Friends and Clients,

After Turkish Ministry of Health (the “Ministry”) announcement of the first case of COVID-19 in Turkey on 10 March 2020, almost all government institutions and regulatory bodies in Turkey immediately announced the measures taken to alleviate the negative effects of COVID-19.

Given the absence of known and approved treatment for COVID-19, the measures taken in Turkey aimed to prevent spread of the pandemic and protect the public health and limit the economic impact suffered by the distressed businesses and persons.

From the very beginning we closely follow developments and report it to our clients.  Below, we summarized and categorized the up-to-date measures and list them in a chronological way.




  1. An operation center concerning the COVID-19 pandemic is established within the Ministry.
    (6 January 2020)
  2. A scientific committee against the COVID-19 pandemic is established within the Ministry.
    (10 January 2020)
  3. Passengers from Wuhan, China, Hong Kong, Indonesia, India, Thailand, Malesia, Myanmar, Philippines, Singapore, The United States, Russia, and Vietnam are started to get scanned at the entrance of Turkey. (20 January 2020)
  4. Foreign Ministry published travel notice for the People’s Republic of China. (27 January 2020)
  5. With the increase of COVID-19 cases in Iran, all travel by roadways and railroads between Turkey and Iran are suspended. (23 February 2020)
  6. All passenger transport with Iraq, Italy, and South Korea, countries with high numbers of COVID-19 cases banned. (29 February 2020)
  7. Passengers returning from Umrah are recommended to stay in self-quarantine for 14 days. They also passed through a medical examination. (2 March 2020)
  8. Citizens who were in Italy in the last14 days and returned Turkey were obliged to self-isolate and stay home for 14 days. (6 March 2020)
  9. All national and international exhibitions are postponed to after April by the decision of the Ministry of Trade. (13 March 2020)
  10. Flights from 9 European countries and Azerbaijan are canceled. (14 March 2020)
  11. Passengers returning from Umrah are stayed in quarantine for 14 days at student dormitories in various places in Turkey. (15 March 2020)
  12. Additional flights are arranged for the citizens stuck in 9 European countries to return back to Turkey. Those citizens were obliged to stay in quarantine at home for 14 days.(16 March 2020)
  13. The Ministry of Interior, with the circular letter sent to the 81 Provincial Governorships, announced that all cafes, gyms, theaters, cinemas, performance centers, concert halls, wedding halls, music halls, beer halls, taverns, hookah lounges, internet cafes, all types of game centers, amusement parks, pools, Turkish baths, saunas and spas would be closed until further notice.(17 March 2020)
  14. Flights from 20 countries where COVID-19 pandemic has reached serious level are canceled.
    (17 March 2020)
  15. The Ministry of Interior, with the circular letter sent to the 81 Provincial Governorships, banned citizens who are 65 and over or have chronic illnesses from leaving their residences after 24:00 on March 21, traveling in open areas, parks and traveling by public transport. (21 March 2020)
  16. Flights from 46 other countries are cancelled upon the advice of the scientific committee. (21 March 2020)
  17. The Ministry of Interior regulated the working hours of the markets and the number of customers shopping in the markets. (24 March 2020)
  18. President Erdogan announced that infrequent seating arrangement will be applied in public transportation, international flights are cancelled completely, a travel permit will be required when traveling by intercity plane or bus.(28 March 2020)
  19. President Erdoğan has announced the following new measures:
  • Entries and exits to 30 metropolitan and Zonguldak provinces where lung diseases are common were closed with exceptions,
  • Citizens born on 01.01.2000 and above are prohibited from going out in the streets, except in exceptional circumstances,
  • The use of masks has been made compulsory in bazaars and markets.(3 April 2020)
  1. Ministry of Internal Affairs announced with a circular that quarantine will be applied in 30 metropolitan and Zonguldak provinces in the weekend of 11-12 April. (10 April 2020)
  2. President Erdoğan announced that quarantine will be applied in 30 metropolitan and Zonguldak provinces between 23-26 April. (20 April 2020)
  3. President Erdoğan announced that quarantine will be applied in 30 metropolitan and Zonguldak provinces between 1-3 May. (27 April 2020)
  4. After the Cabinet Meeting, President Erdoğan announced the following decisions:
  • The quarantine will continue between 9-10 May;
  • Travel restrictions for Antalya, Aydın, Erzurum, Hatay, Malatya, Mersin and Muğla will be lifted;
  • Children between the ages of 0-14 can go outside on May 13th between 11.00-15.00 with a walking distance;
  • Youth between the ages of 15-20 can go outside on May 15th between 11.00-15.00 with a walking distance;
  • Citizens over 65 can go outside on May 10th between 11.00 to 15.00;
  • Military discharges will start on May 31st;
  • Military inductions will start on June 5th and paid military services will start again on June 20th;
  • Odd-even rationing for taxis will end on May 5th in İstanbul, İzmir and Ankara; and
  • Provided that the precautions are followed, businesses such as barbershops, hairdressers and beauty salons will be open on May 11. (4 May 2020)
  1. Maximum price of surgical masks is determined as 1 TL. (7 May 2020)
  2. With the guide published by the Ministry of Health, it has been announced that the barbers, hairdressers and beauty salons will not accept customers without a mask and appointment and there will be no one other than the customer and employee at the workplace.(7 May 2020)
  3. President Erdoğan announced that quarantine will be imposed in 15 provinces between 16-19 May. Other measures announced by the President are as follows:
  • People over 65 can go out on May 17 between 11.00-15.00;
  • Travel restrictions for Adana, Diyarbakır, Mardin, Trabzon, Ordu, Denizli, Kahramanmaraş, Şanlıurfaand Tekirdağwill be lifted. (11 May 2020)
  1. Ministry of Health published measures to be taken for workplaces, shops and stores serving in different sectors. (14 May 2020)
  2. In line with the decisions taken by the Provincial Sanitary Committees, the number of provinces with a maskless quarantine increased to 26. (16 May 2020)
  3. President Erdoğan announced that nationwide quarantine will be imposed during the Eid holiday which is between 23-26 May. Other important measures that is announced are as follows:
  • Travel ban to 15 cities is extended by 15 days;
  • Mosques will reopen from May 29 with several social distancing rules;
  • People over 65 can go out on 24 May between 14.00-20.00;
  • 2019-2020 education period is ended, schools will reopen in September;
  • Kindergartens will reopen on June 15;

Non-contact visits in jails will restart in June with several rules. (19 May 2020)

30. President Erdoğan announced the decisions taken at the cabinet meeting. Some of the decisions are as follows:

  • Travel restriction will be lifted as of June 1;
  • Kindergartens will be opened on June 1;
  • Quarantine has been lifted for those aged 18-20;
  • Those between the ages of 0-18 will be free to go out on Wednesdays and Fridays between 14.00-20.00; and
  • Restaurants, cafes, patisseries, swimming pools, spas, beaches, national parks, gardens, and libraries will be reopened as of June 1st. (28 May 2020)

31. President Erdoğan announced the decisions taken at the cabinet meeting. Some of the decisions are as follows:

  • The closing hours of businesses such as restaurants and cafes are extended from 22.00 to 24.00;
  • Citizens aged 65 and over can go out between 10.00-20.00 every day of the week;
  • The restriction under the age of 18 has been lifted, provided that they are under the parental support of minors;
  • Businesses such as theater and show center will be open its gates as of July 1 with several rules; or
  • Wedding halls will start to serve from 1 July. (9 June 2020)




  1. The Council of Judges and Prosecutorsannounced that judges and prosecutors who are over 60 years old or in risk group are given leave of absence, necessary measures be taken by judges and prosecutors to ensure the continuity of the judicial activities, requests of annual leave be accepted, and those who do not have the annual leave will be deemed excused. (16 March 2020)
  2. In accordance with the President Decision, all execution and bankruptcy proceedings are suspended retroactively from the date of 13 March 2020, no legal proceedings may be conducted by parties or courts, no new requests may be filed, and no precautionary attachments be enforced and executed. (22 March 2020)
  3. With a view to preventing the loss of rights emanating from COVID-19 pandemic, the Law Relating to Making Amendments to Certain Laws (the “Omnibus Bill”) was passed. According to the Omnibus Bill, (i) all statute of limitations relating to the origination, exercise, or termination of any rights, including those for filing legal actions, commencing enforcement proceedings, warnings, notices, submissions, complaints and objections; (ii) statute of limitations regulated under the Administrative Procedure Law, the Criminal Procedure Law (the “CPL”) and the Code of Civil Procedure (the “CCP”); and (iii) statute of limitations in mediation and reconciliation proceedings suspended as of 13 March 2020; (iv) statute of limitations stated in the Enforcement and Bankruptcy Law and other laws related to execution proceedings, and those determined by judges or execution and bankruptcy offices and (v) all pending execution and bankruptcy proceedings, expect those commenced for child support payments, new execution and bankruptcy proceedings and interim attachment proceedings suspended from 22 March 2020 until 30 April 2020. The following statute of limitations are excluded from the aforementioned scope are (i) those stipulated under the relevant laws for crimes and punishments, misdemeanors and administrative penalties, disciplinary imprisonments and preventive detentions; (ii) those under the CPL for precautionary measures; and (iii) statute of limitations under the CCP for completions of interim injunctions. (26 March 2020)

President Erdogan announced that all statute of limitations relating to judicial procedures for lawsuits, execution, complaints, objections and notifications have been postponed one more time until 15 June 2020. (27 April 2020)




  1. Economic Stability Shield Plan: President Erdogan announced the “Economic Stability Shield” plan, which consists of 21 items with a total resource of 100 billion TL. Some of the measures to be taken within the scope of the plan are as follows:
    • Postponement of April, May, and June payments of the witholding tax, VAT and SSI premiums for 6 months for the retail, shopping center, iron-steel production, automotive, logistics-transportation, cinemas and theaters, accommodations, food-beverage, textile-garment, and event-organization sectors;
    • Postponement of the beginning of the accommodation tax to January 2021;
    • Postponement for 6 months for April- June for easement rights and revenue share payments for hotel rentals;
    • Reducing the VAT rate from 18% percent to 1% for 3 months in domestic flights;
    • Increasing the credible amount from 80% to 90% and reducing the minimum down payment to 10% in residences below 500 thousand TL;
    • Providing a delay option on loan/credit and interest payments a minimum of three months and supporting by additional financial liquidity if needed to businesses whose cash flows are affected by the measures against COVID-19 pandemic;
    • Providing inventory financing support to the exporter in order to maintain capacity utilization rates during the temporary slowdown of exports;
    • Postponing loan/credit and interest payments of April, May, and June without the interest of the credit debts to Halkbank of the merchants and craftsmen who applied by declaring that their works were negatively affected in this period;
    • To double limit of Credit Guarantee Fund;
    • Providing a “force meajure” grade in companies’ credit registry who have defaulted in April, May, and June due to the measures taken against the spread of the COVID-19;
    • Increasing the 2-month compensatory working period to 4 months in order to ensure continuity in employment,
    • 2 billion TRY package to be provided to 2 million 111 thousand households in need in the form of 1000 TRY cash aid. (18 March 2020)
  2. General Assembly Meetings Postponed: The Ministry of Commerce announced that joint-stock and limited companies will be allowed to cancel and postpone their general assembly meetings that have not yet been held at a later date upon the board of directors or the management resolution. Also, general assembly meetings are allowed to be held electronically even when the articles of association do not include specific provision allowing to do so.(20 March 2020)
  3. Banks Office Hours Shortened: The Banks Association of Turkey limited the office hours of banks with 12.00-17.00 and circulated its advisory decision with the banks. In line with this announcement, several banks adjusted their working hours. (22 March 2020)
  4. Force Majeure Provisions Deferring Tax Obligations:The Ministry of Treasury and Finance published the General Communiqué on the Tax Procedure Law and announced that the taxpayers listed in the mentioned Communiqué and directly affected by the COVID-19 pandemic and the measures taken in that scope will be allowed to benefit from the “force majeure” provisions of the Law No.213 on Tax Procedure. Thus, certain tax obligations of taxpayers who benefit from force majeure provisions were postponed. (24 March 2020)
  5. Zero Customs Duties: In accordance with the President’s Decisions, the additional customs duties on the ventilators, disposable medical masks, and the same levied on the import of ethyl alcohol for industrial companies producing cologne and other disinfectants are set at zero. (25 March 2020)
  6. Bounced Check Sentences: The Omnibus Bill, with the Provisional Article 5 added to the Cheque Law suspended the execution of the sentences of those who are convicted before 24 March 2020 for bounced cheques. However, convicted persons who are released under this scope are obliged to pay 10% of the unpaid portion of the cheque value to the creditor within 3 months of the release date. If payment has not been done, the court, upon the complaint of the creditor, will rule over the enforcement of the sentence. If the remaining part is paid in 15 equal installments, with each installment two months apart from the end of the 3-month period, the court will quash the conviction with all consequences. (26 March 2020)
  7. Credit Payment Arrangements: As part of the Omnibus Bill, also certain regulations are introduced for (i) persons or credit customers whose principal and/or interest payments are due 24 March 2020 but who in arrears in the principal, interest and/or ancillary payments of their cash or non-cash credits and (ii) credit customers with bounced cheques, protested commercial notes, credit cards and other debts. (26 March 2020)
  8. Lease Agreements: The Bill also regulated that a tenant’s inability to pay the monthly rents of the workplace between 1 March 2020 and 30 June 2020 will not constitute a valid ground for termination of lease agreement and eviction. Thus, tenant’s obligation to pay the rent will continue, however, inability to pay the rent will not trigger a ground for termination and eviction.
    (26 March 2020)
  9. Announcements on Personal Data:The Personal Data Protection Authority announced its advice for employers with its announcement dated (27 March 2020)
  10. Check Payment Support: The Banks Association of Turkey in its announcement titled “Check Payment Support Loan and Credit Support”, announced that banks can provide credit support to their commercial customers, mostly SMEs, with a 3-month grace period for principal and interest payment, for the 12-month term and with annual interest rate of 9.5%. Maximum loans for SME and non-SME businesses as follows:(27 March 2020)
Annual Revenue Maximum Amount of Credit
0-25 Million TL 1 Million TL
25-125 Million TL 5 Million TL
Over 125 Million TL 10 Million TL



  1. Credit Card Interest Rates:The Central Bank of Republic of Turkey, announced that effective from 1 April 2020 the monthly maximum contractual interest rate to be applied in credit card transactions in TL is 1.25%; the maximum monthly default interest rate is 1.55%; the maximum monthly contractual interest rate to be applied in credit card transactions in foreign currency is 1.00%; the maximum monthly default interest rate of the same is1.30%. (28 March 2020)
  2. Bank Charges:The Banking Regulation and Supervision Agency announced that the number and amount of fees and commissions banks may charge to customers including for electronic fund transfers, cash advances, and account openings decreased. (29 March 2020)
  3. Loan Limits: President Erdoğan with its Decision extended investment and business loans limits of SMEs from 300,000 TL to 3,000,000 TL per business and the maximum maturity limit is extended from 48 months to 60 months. (3 April 2020)
  4. Force Majeure in Energy Markets:The Energy Market Regulatory Authority (“EMRA”)recognized COVID-19 pandemic as a force majeure event under Article 19 of Unlicensed Electricity Generation in the Electricity Market Regulation and Article 35 of Electricity Market License Regulation. Thus, the deadline for the execution of connection agreement for the power generation facilities has been granted one time 3 –month extension without any need for further action provided that expiration date for such obligations is 10.03.2020 or thereafter. (4 April 2020)
  5. Three Months Deadline Extension: EMRA in its decision also granted one time 3 month extension to the time-based obligations of pre-license or license holder legal entities arising from the Electricity Market License Regulation,  for the following items without any need for further action provided that expiration date for such obligations’ is 10 March 2020 or thereafter:
  • Preliminary license periods and the duration of the pre-construction and construction periods of the relevant license, and the obligation postponement periods of the Provisional Article 15 of Electricity Market License Regulation;
  • Periods regarding the obligations set out within the scope of amendment of preliminary licenses or generation licenses;
  • Periods regarding the obligations within the scope of merger or demerger processes;
  • Periods regarding the obligations of procurement of generation license as a continuation of the existing one;
  • Periods regarding the delivery dates of necessary information and documents within the scope of preliminary license and license application; and
  • Periods regarding applications envisaged to be made within the scope of Article 18 Paragraph 2 of Electricity Market License Regulation.(4 April 2020)
  1. Restrictions on Dividend Distributions:The Law Reducing the Effects of the Novel Coronavirus Pandemic on Economic and Social Life and the Law on the Amendment of Certain Laws (the “Covid-19 Law”) passed restrictions on dividend distribution. Accordingly, until 30 September 2020,
  • a company cannot distribute dividends more than 25% of their net profit for the 2019 financial year;
  • a company cannot distribute retained earnings and free reserve funds;
  • a company’s general assembly cannot grant its board the authority to distribute advance dividends; and
  • if the general assembly adopted a dividend distribution resolution before the enforcement of the Law but the payment was not yet made or only partially made, dividend payments exceeding 25% of the net profit must be postponed.

However companies in which the state, special provincial administration, municipality, village or other public legal entity is a shareholder holding more than 50% of the shares of those companies, or companies in which a public fund owns 50% of the company, and the state owns 50% of the public fund are exempted. (17 April 2020)

  1. Unfair Pricing:The Ministry of Commerce, in order to prevent unfair price increases and stockpiling practices introduced following policies as part of the COVID-19 Law and the Law on the Regulation of Retail Trade:
  • No unfair price increase in the sales price of a good or service will be made by manufacturers, suppliers and retail businesses,
  • There will be no activities by manufacturers, suppliers, and retail businesses that will create stricture in the market, distort market balance, and free competition and prevent the consumer from accessing goods. (17 April 2020)
  1. General Assembly Meetings of the Associations Postponed: The COVID-19 Law also stated that the general assembly meetings of the association will be postponed until 31.07.2020. Postponed general assembly meetings are held within 30 days from the date of postponement. (17 April 2020)
  2. Asset Ratio Rule: The Banking Regulation and Supervision Agency announced a decision that made it obligatory for banks to equalize their loan and deposit balances. Accordingly, as of 1 May 2020, it was decided to calculate the Asset Ratio of the loans allocated by banks to the amount of deposits/participation funds held in the bank on a weekly basis. As of the end of each month, AR should not exceed 100% for deposit banks and 80% for participation banks.

AR = [Krediler + (Menkul Kıymetler x 0.75 + TCMB Swap x 0.5] / [TL Mevduat + YP Mevduat x1.25]

It was announced that the administrative fines to be applied to banks that do not fulfill this obligation will be calculated over the amount that will bring the rates to compulsory levels. Thus, it is aimed to ensure that banks give more loans to the market. (18 April 2020)

  1. The BRSA and banks reached an agreement that the banks whose the total TL deposits + FX deposits excluding the banks’ deposits do not exceed 5 billion TL as of 31 March 2020 should be given a transition period for compliance until 31 December 2020.(30 April 2020)
  2. Automotive Factories:Industry and Technology Minister Mustafa Varank announced that all main automotive factories in the country will start working as of May 11. (5 May 2020)
  3. Investigation Against 29 Entities:The Competition Authority announced that it has launched an investigation against 29 undertakings that produce and sell food and cleaning/hygiene products, with the claim of an excessive price increase. In the announcement, a seriously expressed opinion that their behavior may be in violation of competition law statement was used. (7 May 2020)
  4. VAT Refund Request:With the Communiqué on the Amendment of the Value Added Tax General Implementation Communiqué (Serial No: 32), it was announced that taxpayers can request VAT returns only by submitting a VAT declaration and the required documents to the tax office.
    (8 May 2020)
  5. Tea Purchase Price:President Erdoğan announced that the price of fresh tea purchases which was 3.03 TL with the support last year, is increased to 3.40 TL. (11 May 2020)
  6. Mask Investigation:The Competition Authority launched an investigation against 10 undertakings that carried out the production and sale of medical protective and fabric masks. It is claimed that the price of medical protective and fabric masks increased by around 600-700% in the market.
    (12 May 2020)
  7. Export Preliminary Permit Requirement for Masks: Minister of Commerce Pekcan announced that the preliminary permit requirement will not be required for the export of multi-use cloth mask. (13 May 2020)
  8. Road Transportation:With the Communiqué On The Base/Maximum Fee Tariff To Be Applied To Road Transportation, the maximum prices that can be applied in road passenger transportation were determined.(14 May 2020)
  9. Distribution of Profit:The Communiqué on the Procedures and Principles Regarding the Implementation of the Provisional Article 13 of the Turkish Commercial Code Numbered 6102 has been published. According to this Communiqué, companies can only distribute dividends in cash up to 25% of their net profit for the 2019 fiscal year. In addition, companies cannot distribute retained earnings from previous years or free reserve funds. According to this Communiqué, if a dividend distribution resolution is adopted by the general assembly for the 2019 fiscal year but the shareholders have not yet been paid or if only partial payments have been made, dividend payments exceeding 25% of their net profit for the 2019 fiscal year will be postponed until 30.09.2020. Interest will not accrue on the postponed payments.(17 May 2020)
  10. R&D Centers:The Ministry of Industry and Technology extended the delivery deadline of the activity reports of R&D and design centers and financial audit reports of enterprises in the Technology Development Zones by one additional month to 30 June. (17 May 2020)
  11. Countervailing Duties:With the President’s Decree, countervailing duties were imposed on various products. Among the listed products, products used in the construction sector, products used in the automotive industry, products used in the iron and steel industry, etc. takes place. (20 May 2020)




  1. Short-term Employment Allowance: The Omnibus Bill also facilitated the short-term employment allowance conditions with the Provisional Art. 23 added to Unemployment Insurance Law. (26 March 2020)
  2. Prohibition of Dismissals: The termination of the employment contracts of the employees for a period of 3 months by the employer is prohibited by the same Covid-19 Law. In addition, the Law regulated that employees can be unilaterally send on unpaid leave for a maximum period of three months by employers. (17 April 2020)
  3. Minimum Support: The employees listed below will receive salary support amounting to TL 39.24 per day from the unemployment fund while on unpaid leave or unemployed:
  • Employees on unpaid leave or who cannot benefit from short-term working allowance;
  • Employees who are covered by Article 51 of the Unemployment Insurance Law, whose employment agreements are terminated after 15.03.2020, and who cannot benefit from unemployment insurance benefits. (17 April 2020)




  1. Ban on Short-Selling:The Capital Markets Board of Turkey announced that ban on short-selling previously implemented on 28 February 2020 will continue to remain in effect until the second announcement. (2 March 2020)
  2. BIST New Restrictions: Borsa Istanbul announced that in the Borsa Istanbul Star Market and Borsa Istanbul Main Markets:
  • The price margin (for determining price limits) is reduced to 10%,
  • The downstream price change triggering a circuit breaker is reduced to 5%,
  • The circuit breaker call period will be 30 minutes,
  • The price margin (for determining price limits) in exchange traded funds, real estate certificates, real estate investment funds and venture capital investment funds is reduced to 10% from 20%.

In addition, Borsa Istanbul decided in relation to Borsa Istanbul Derivatives Market that:

  • Daily price limit of single stock and equity indexes (BIST30, BIST Bank, BIST Industrial, BIST Liquid Bank and BIST Liquid 10 Ex Banks) futures contracts is decreased to 10%.
    (17 March 2020)
  1. Share Repurchase: Capital Markets Board announced that the opportunity for public partnerships to carry out the repurchase of the shares traded on the stock exchange without any limits is still in force. (23 March 2020)
  2. Collateral Ratio Decreased: In credit transactions, the equity protection rate will be at least 35%, and if the existing collateral rate falls below this rate, it will be completed to 35%, not 50%. (23 March 2020)




  1. Holiday for Schools:Presidential Spokesperson İbrahim Kalın announced that primary schools, secondary schools, and high schools will be on holiday for a week while universities will have a holiday of 3 weeks. (12 March 2020)
  2. Ban on Cultural and Art Activities:Cultural and art activities are banned until May.
    (13 March 2020)
  3. Postponed Sport Activities:Youth and Sports Minister Mehmet Muharrem Kasapoğlu announced that sports competitions such as football, basketball and volleyball have been postponed.
    (19 March 2020)
  4. Normalization Decisions Were Made: After the Cabinet Meeting, President Erdoğan announced the following decisions:
  • Higher Education Institutions Exam will be held on 27-28 June;
  • High Schools Entrance Exam will be held on June 20; and
  • Universities will continue to apply their academic calendar on June 15.
    (4 May 2020)
  1. In the statement made by the Higher Education Institution, it was decided that universities can return to the academic calendar as of 15 June. (4 May 2020)
  2. Turkey Football Federation announced that Super League would start again on 12 June.
    (13 May 2020)

This document has been prepared for the general information of our clients and should not be regarded as legal advice.

For further information please contact:



Av. Faruk Aktay (

Dikilitaş Mah. Eren Sok. No:28 Kat:1

Beşiktaş / İstanbul

Phone: +90(212) 216 4000