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Although the essential principles of the Old Turkish Commercial Code are still preserved within the Law No.6102, it is apparent that the legislator aims to establish a dualist system regarding share transfers especially in Joint-Stock companies.

Turkey's Capital Markets Board has lowered the public disclosure threshold for shareholding changes in listed companies from 5% to 3%, effective September 11, 2026. This regulatory amendment requires earlier disclosure of shareholder structure changes and updates the Central Securities Depository's reporting requirements, though indirect shareholding data remains informational only for certain capital markets regulations.