Corporate Law Law
This section addresses the formation, governance and transfer of shares of joint stock and limited liability companies, as well as mergers, divisions and conversions, under the Turkish Commercial Code (Law No. 6102).
Corporate Law law articles
- 01
Formation of a Joint Stock Company: Steps, Documents and the Articles of Association (2026)
Registration of a joint stock company under TTK arts.335 et seq.
How is a joint stock company incorporated? A practical guide to the articles of association, the MERSİS application, the capital undertaking, trade registry registration and post-incorporation obligations.
25 April 20266 min - 02
Limited Company Share Transfer: Notarial Form, General Assembly Approval and Registration
Transfer of the principal capital share under TTK arts.595-596
How is a share transferred in a limited liability company? A guide to the notarised transfer agreement, the general assembly approval, the share-ledger entry and the trade registry registration.
18 April 20265 min - 03
Civil and Criminal Liability of Board Members (TTK art.553)
Fault principle, differentiated joint liability and the liability action
When are the directors of a joint stock company liable? Fault, burden of proof, limitation periods and criminal liability in light of TTK arts.553 and 557.
10 April 20266 min - 04
Annulment Action against Joint Stock Company General Assembly Resolutions (TTK art.445)
Grounds for annulment, three-month forfeiture period and nullity
How is a general assembly resolution annulled? Breach of statute, of the articles of association and of the principle of good faith, the three-month action period and the competent court.
02 April 20266 min - 05
Minority Shareholder Rights in a Joint Stock Company: Convocation, Agenda and Special Audit
The 10% capital threshold under TTK arts.411-412
What rights do minority shareholders have? Convocation of the general assembly, addition of items to the agenda, special audit and just-cause dissolution action.
25 March 20265 min - 06
Amendment and Registration of the Articles of Association: General Assembly Majorities
Attendance and voting majorities under TTK art.421
How are the articles of association of a joint stock company amended? Attendance majorities, cases of aggravated majority, the MERSİS application and trade registry registration.
18 March 20265 min - 07
Company Mergers, Divisions and Conversions (TTK arts.134-194)
The legal framework for structural changes
How do companies merge, divide and convert? Acquiring–acquired structure, types of division, simplified mergers and the steps of the process under the TTK.
08 March 20266 min - 08
Share Transfers and Tax: Joint Stock Companies, Limited Companies and the Two-Year Rule
Taxation of share transfers under income, corporate and VAT regimes
How are sales of joint stock and limited company shares taxed? A guide to share certification, the two-year holding exemption and the 75% exemption under KVK art.5/1-e.
28 February 20266 min - 09
Liquidation of Joint Stock and Limited Liability Companies: Procedure, Time Limits and Liability
Liquidators' duties under TTK arts.529 et seq.
How is a company liquidated? Grounds for dissolution, the three creditor calls, the liquidator's liability and supplementary liquidation.
15 February 20265 min - 10
The Independent Audit Obligation and 2026 Threshold Values
Scope under TTK art.397 and KGK regulations
When are companies subject to independent audit? The 2026 thresholds (TRY 500 million total assets, TRY 1 billion net turnover, 150 employees) and the auditor selection process.
05 February 20266 min