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ARTICLE · 13 MARCH 2017

Holding Company Structure Under Turkish Law

Erdem & Erdem Law
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The term "holding," which is regarded as the framework that consists of more than one corporation, was legally defined as "companies with the sole purpose of joining with other companies" under Article 466(2) in the repealed Turkish Commercial Code numbered 6762.

TurkeyCorporate/Commercial Law
Tuna Çolgar
Tuna Çolgar
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Introduction

The term "holding," which is regarded as the framework that consists of more than one corporation, was legally defined as "companies with the sole purpose of joining with other companies" under Article 466(2) in the repealed Turkish Commercial Code numbered 6762 ("rTCC"). There is no definition for holding companies in the Turkish Commercial Code in force, numbered 6102 ("TCC"). A holding is a joint stock company1 as regards its activities, and is engaged, solely, with joining other companies in terms of its subject matter2.

Special Regulations Regarding Holding Companies

Holding companies are subject to special regulations of the Ministry of Customs and Trade. Under Article 5 of the Communique Regarding the Increase of the Share Capital of the Joint Stock and Limited Companies to the Newly Determined Minimum Values and Determination of Joint Stock Companies, the Incorporation and Amendment of Articles of Association of which are Subject

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