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ARTICLE · 09 OCTOBER 2025

Ticaret Şirketlerinde Birleşme

Sakar Law Office
Sakar Law Office
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Ticaret şirketleri Türk Ticaret Kanunu ("TTK") öngörülen şekilde kurulmakta olup, zamanla birleşme veya bölünme gibi genellikle mali durumu iyileştirmek amacıyla yapısal değişiklikler tercih edilebilmektedir.

TurkeyCorporate/Commercial Law
Gözde Esen Sakar
Gözde Esen Sakar
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Ticaret şirketleri Türk Ticaret Kanunu ("TTK") öngörülen şekilde kurulmakta olup, zamanla birleşme veya bölünme gibi genellikle mali durumu iyileştirmek amacıyla yapısal değişiklikler tercih edilebilmektedir. TTK ticaret şirketlerine ilişkin genel hükümler kapsamında şirket birleşmelerini kurumuna yer vermiştir. Bu kurumla birlikte devralma ve yeni kuruluş şeklinde olmak üzere birleşme usulleri benimsenmiştir. İki farklı birleşme türü olmasına karşın uygulamada daha çok devralma şeklinde birleşme yoluna başvurulmaktadır. İşbu yazımızda devralma yoluyla birleşmenin unsurları ve hukuki sonuçları incelenecektir. Kısaca belirtmek gerekirse, yeni kuruluş yoluyla birleşme; iki ya da daha fazla ticaret şirketinin malvarlıklarının külli halefiyet esasına göre yeni kurulacak bir ticaret şirketine devri suretiyle gerçekleşir, bu durumda birleşen şirketler sona erer ancak tasfiye olmazlar.

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