Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 04 NOVEMBER 2022

Sermaye Borcunun Niteliği Ve Süresinde İfa Edilmemesinin Vergisel Sonuçlari

NAZALI Attorney Partnership
NAZALI Attorney Partnership
Contributor
NAZALI Attorney Partnership

NAZALI Attorney Partnership

NAZALI offers a broad range of legal services in the fields of Corporate and Commercial Law,...

View firm profile
Explore more from NAZALI Attorney Partnership

Sermaye şirketlerinde, ortaklar tarafından ifa edilmesi elzem olan sermaye borcunun zamanında yerine getirilmemesi hâlinde şirketin ticari devamlılığında aksama gündeme gelmekte...

TurkeyFinance and Banking
Mine Beyazhançer
Mine Beyazhançer
Ahmet Hakan Mirza
Ahmet Hakan Mirza
Author LinkedIn connections

ÖZET

Sermaye sirketlerinde, ortaklar tarafindan ifa edilmesi elzem olan sermaye borcunun zamaninda yerine getirilmemesi hâlinde sirketin ticari devamliliginda aksama gündeme gelmekte, sirketin is yapmasi zorlasmaktadir. Bu yüzden oldukça öneme sahip, sirketin esasli unsuru olan sermayenin, kanunda düzenlenen süre içerisinde sirket tasarrufuna geçirilmedigi hâllerde belirli yaptirimlar öngörülmüstür. Bu yaptirimlar 6102 sayili Türk Ticaret Kanunu ("TTK")'nda ayrintili olarak düzenlenmistir.

Bu makalemizde öncelikle pay sahiplerinin sirkete karsi olan sermaye borcunun niteligi üzerinde durulacak, ardindan bu borcun süresinde ödenmedigi hâllerde ortaya çikan sonuçlar mevzuat ve yargi kararlari isiginda incelenecektir.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Implementation Procedures For Investment Funds Ordered Into Liquidation

With its decision No. 57/1708 dated 17.09.2026, the Capital Markets Board (the “CMB”) set out the liquidation procedures for the 131 investment funds established by Tera, A1 Capital, Atlas, Bulls, Hedef, Pardus and Pusula Portföy Yönetimi, whose liquidation had been ordered under its previous decision, and updated the relevant list of funds in the same decision.
TurkeyFinance and Banking
Gen Temizer Erdogan Girgin Attorney Partnership
Gen Temizer Erdogan Girgin Attorney Partnership
Article

Sweeping Changes Announced For Turkish Portfolio Management Companies

The Capital Markets Board of Türkiye has introduced comprehensive regulatory reforms affecting hedge funds and portfolio management companies, implementing new investment diversification requirements, graduated ownership caps based on free-float ratios, enhanced capital adequacy standards, and stricter personnel qualifications. These changes, effective from August 2026, establish tiered compliance deadlines and fundamentally reshape the operational framework for Turkish portfolio managers.
TurkeyFinance and Banking
KST LAW
KST LAW
Article

Developments Concerning Liquidity Measures In The Capital Markets And The Fund Liquidation Process

On 16 September 2026, the money market funds founded by Pusula Portföy Yönetimi A.Ş. defaulted after failing to meet the cash redemption requests received from investors, triggering a sharp sell off on Borsa Istanbul. The BIST 100 index lost 5.54% that same day and hit a circuit breaker; the selling soon spread to Tera Portföy funds as well. It became apparent that the problem was not confined to those two firms but also extended to Hedef, Atlas, A1 Capital, Pardus and Bulls Portföy.
TurkeyFinance and Banking
Gen Temizer Erdogan Girgin Attorney Partnership
Gen Temizer Erdogan Girgin Attorney Partnership
Article

Turkish Capital Markets Board Introduces Measures On Investment Funds

Borsa Istanbul’s BIST 100 index came under significant selling pressure over three consecutive trading sessions between 15-17 September 2026. The index closed down 5.54% on 16 September, a move that triggered Borsa Istanbul’s index-linked circuit breaker, and negative momentum continued into the morning of 17 September. The sell-off was primarily triggered by a default at Pusula Portföy Yönetimi A.Ş., a portfolio management company, which failed to meet investor redemption requests from certain funds it manages in a timely manner. A similar liquidity problem emerged at Tera Portföy Yönetimi A.Ş., and this situation put pronounced pressure on the shares of both companies as well as on broader market indices.
TurkeyFinance and Banking
Gen Temizer Erdogan Girgin Attorney Partnership
Gen Temizer Erdogan Girgin Attorney Partnership
Article

European Commission –Investigation Opened Into Possible Gun-Jumping In XXXLutz's Acquisition Of Porta

The European Commission has launched a formal investigation into potential gun-jumping violations by XXXLutz and Porta regarding XXXLutz's proposed acquisition of Porta, an Austria-Germany furniture retail transaction announced in January 2025. The investigation examines whether the parties may have implemented the merger before obtaining required regulatory approval, despite the transaction having an EU dimension requiring Commission notification.
GermanyAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

Yurt Dışından Elde Edilen Kazanç Ve İratlarda Gelir Vergisi İstisnası

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.
TurkeyTax
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

Turkish Competition Authority – Uber’s Acquisition Of Certain Getir Business Lines Cleared Subject To Commitments

The Turkish Competition Authority has conditionally approved Uber Technologies' acquisition of Getir's food and grocery delivery operations, marking a significant consolidation in Turkey's digital marketplace. As part of the approval, Uber committed to investing USD 500 million in Turkey to support employment and strengthen the country's digital technology ecosystem.
TurkeyAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

European Comission - Commission Opens Investigation Into Sanofi Over Alleged Disparagement Of Rival Flu Vaccine

The European Commission has launched an antitrust investigation into Sanofi over allegations that the pharmaceutical giant abused its dominant market position through a misleading communication campaign disparaging a competitor's influenza vaccine. The probe examines whether Sanofi falsely portrayed CSL Seqirus' Fluad vaccine as scientifically inferior while promoting its own Efluelda product to healthcare professionals in Germany and France.
AfghanistanAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

The Capital Markets Board Lowers The Disclosure Threshold For Changes In Shareholding And Voting Rights To 3%

Turkey's Capital Markets Board has lowered the public disclosure threshold for shareholding changes in listed companies from 5% to 3%, effective September 11, 2026. This regulatory amendment requires earlier disclosure of shareholder structure changes and updates the Central Securities Depository's reporting requirements, though indirect shareholding data remains informational only for certain capital markets regulations.
TurkeyCorporate/Commercial Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership
Article

European Commission – Statement Of Objections Issued In Construction Chemicals Cartel Investigation

The European Commission has issued Statements of Objections to construction chemicals manufacturers in France, Germany and Spain, along with three national trade associations, over suspected price coordination. The preliminary assessment suggests manufacturers coordinated future price increases for chemical additives and admixtures between 2021 and 2022 in response to rising raw material costs following the COVID-19 pandemic and Russia's war against Ukraine.
GlobalAntitrust/Competition Law
NAZALI Attorney Partnership
NAZALI Attorney Partnership