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ARTICLE · 29 OCTOBER 2024

A Quick Guide To Capital Increase Through Conversion Of Shareholder Receivables

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This article explains how Turkish companies can increase capital by converting shareholder receivables, focusing on legal requirements under the Turkish Commercial Code...

TurkeyCorporate/Commercial Law
Lale Defne Mete
Lale Defne Mete
Iskin Idil Kunt
Iskin Idil Kunt
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This article explains how Turkish companies can increase capital by converting shareholder receivables, focusing on legal requirements under the Turkish Commercial Code, the process of capitalisation, and tax implications for shareholders. Key highlights include expert valuation, applicable deductions, and flexibility for cash-based capital increases.

Introduction

According to the Turkish Commercial Code No. 6102 ("TCC"), the company capital must be specified in the articles of association of the company. The capital in the articles of association may be increased or decreased, provided that the provisions of the TCC are complied with. Companies may decide to increase or decrease their capital for a variety of reasons. These capital adjustments can be financed from external sources or from balance sheet items.

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