Constitutional Court Decision No. K: 2025/109 on Financial Audit of Political Parties (Case E: 2022/5)
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The Constitutional Court of Turkey (Anayasa Mahkemesi) issued Decision K: 2025/109 on 25 December 2025, concluding the financial audit case registered under E: 2022/5. This case concerns the financial audit and supervision of one or more political parties pursuant to Articles 68–69 of the Turkish Constitution and Law No. 2820 on Political Parties, under which the Constitutional Court serves as the sole authority for reviewing party finances. The Court examined party income and expenditure records, asset declarations, and compliance with prohibitions on receiving foreign funding or unauthorized donations. The audit covered the relevant fiscal periods and assessed whether reported financial activities aligned with legally permissible sources and limits. Based on its findings, the Court issued binding determinations regarding the financial regularity (or irregularities) of the audited party/parties. Depending on the outcome, the decision may include orders for the forfeiture of non-compliant funds to the Treasury, warnings, or — in the most severe cases — referral to dissolution proceedings, though dissolution requires a separate case. This decision is final and cannot be appealed. It is published in the Official Gazette (Resmî Gazete) and takes immediate legal effect upon publication.
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Key Changes
- Constitutional Court decision dated 25 December 2025 finalizes financial audit of political party/parties under case E: 2022/5
- Court reviewed party financial records for compliance with Law No. 2820 on Political Parties and constitutional provisions (Arts. 68–69)
- Any funds found to have been received from prohibited sources (foreign entities, unlawful donations) are subject to mandatory forfeiture to the Treasury
+ 3 more changes with Pro
Obligations
What this law requires
Political parties must maintain complete and accurate income and expenditure records for all fiscal periods subject to Constitutional Court audit
Political parties must submit asset declarations to the Constitutional Court as part of financial audit procedures under Articles 68–69 of the Turkish Constitution
Political parties are prohibited from receiving foreign funding or unauthorized donations
Political parties must ensure all reported financial activities align with legally permissible sources and donation limits
Political parties found non-compliant with financial regulations must forfeit non-compliant funds to the Turkish Treasury