The Necessity To Convert The Additional Workplaces Into Branches Or Close Them Down

Before the Turkish Commercial Code numbered 6102 and dated 01.07.2012 (the "new TCC") came into effect, the "additional workplace" practice was present, and accordingly, companies used to register their warehouses or offices, which are outside the headquarters, as additional workplaces before the trade registry.

However, with the new TCC coming into effect, the "additional workplace" practice was replaced by the "branch" organization, and with the secondary legislation, a branch was defined as "every place and commercial store that can operate its industrial or commercial activity by itself, regardless of whether it has an independent capital or accounting". Although there was no legislative basis for additional workplace practice anymore; some companies in practice established additional workplaces without any registration by simply making a notification to their respective tax authorities. Therefore, today, there are active additional workplaces that were either