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20 Eylül 2025 tarihli ve 33023 sayılı Resmî Gazete'de yayımlanan İşletmenin Muhasebesiyle İlgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulması Hakkında Tebliğde Değişiklik Yapılmasına...

In Turkey, the corporate landscape is predominantly comprised of two types of capital companies: Joint Stock Companies (JSCs) and Limited Liability Companies...

Thanks to its separate legal personality, limited shareholder liability, and flexible governance system, the JSC model ensures both legal security and operational efficiency.

The exercise of voting rights enables shareholders to participate in the decision-making mechanism of a company by expressing their opinions with respect to its operation.

Within the framework of the Turkish Commercial Code No. 6102 (TCC), the trade registry is one of the most fundamental institutions ensuring the security, transparency, and public disclosure of commercial life.

The Digital Markets Act was published in the Official Journal of the European Union on 12 October 2022 and entered into force on 1 November 2022.

MERSİS'te yapılan yeni güncellemeler özetle aşağıdaki şekildedir:

While the principle of agenda adherence is expressly stipulated under Article 413 of the Turkish Commercial Code with respect to general assembly meetings, the Code does not contain an explicit provision to the same effect for meetings of the board of directors. For this reason, divergent views have emerged in judicial decisions as to whether the principle of agenda adherence should be applied to board of directors’ meetings.

One of the most preferred company types in Turkish law is limited liability companies. More limited liability company types are recommended especially for medium-sized enterprises.

According to the Tax Procedural Law No. 213 ("TPL")...

Söz konusu değişiklikle birlikte fiziki başvuru imkânı devam etmekle beraber, elektronik ortamda yapılan başvurularda belgelerin sanal mühürle onaylanabilmesi sağlanmış; böylece izin süreçlerinin...

In accordance with Article 365 of the Turkish Commercial Code No. 6102 ("TCC"), the joint stock company is managed and represented by the Board of Directors.

Shareholder(s) of a joint stock company representing at least 10% of the share capital (5% for publicly owned joint stock company) is deemed as constituting a "minority" and enjoy a certain degree of protection under Turkish Law.

The use of directors’ and officers’ ("D&O") liability insurance is relatively new and limited in Turkey.

A significant majority of enterprises operating within global economies are family businesses, and in many countries a substantial portion of the gross national product is generated by these entities.

The tax liability of corporations’ legal representatives is an issue that frequently causes dispute in the field of tax law. This topic is also within the fields of interest and impact of Turkish Commercial Code and commercial law due to its relation to corporations’ law.

In recent years, Turkey has been an attractive business location for foreign investors. Its geographical location, large consumer market and potential for economic growth have made it an ideal investment destination for many foreign companies.