Turkey: Corporate/Commercial Law

A Turkish acquisition is not only a negotiation about price. The legal form of the target, the selected transaction perimeter, historic liabilities, regulatory approvals, employee rights and the mechanics of transferring title all affect whether the buyer receives the business it expected.

Bilindiği üzere, Vergi Usul Kanunu’nun (“VUK”) 107/A maddesi kapsamında elektronik tebligat uygulaması, 2015 yılında yayımlanan 456 Sıra No.lu Vergi Usul Kanunu Genel Tebliği ile belirlenen usul ve esaslar çerçevesinde uzun süredir uygulanmaktadır.

On 3 September 2026, the European Commission (“Commission”) adopted new guidelines on exclusionary abuses by dominant companies, replacing its 2008 Guidance on enforcement priorities. The guidelines aim to modernise the Commission’s approach, provide greater legal certainty and promote more consistent enforcement across the EU.

Efforts to combat climate change and achieve sustainable economic growth require companies to assess their operations not only in terms of financial performance but also with regard to their environmental impact and sustainability policies. This transformation has made the accuracy and transparency of companies’ disclosures concerning their environmental performance as important as the promotion of sustainable investments.

Under the Code, general assembly meetings held to raise capital to these amounts require no meeting quorum, resolutions are adopted by a majority of the votes present, and privileges may not be exercised against those resolutions. This facilitation will continue to apply during the extended period.

SGK has updated its e-Debt Certificate System and EKAP debt inquiry service, introducing new debt limits for employers with restructured or deferred debts who maintain regular payment obligations.

Foreign investors seeking Turkish citizenship through investment funds can qualify by purchasing at least USD 500,000 in participation units of eligible Real Estate or Venture Capital Investment Funds and maintaining the investment for three years. This route offers professionally managed exposure to Turkish real estate or venture investments while satisfying citizenship requirements, with returns dependent on fund performance and portfolio strategy.

Venture capital financing remains one of the most common funding routes for early-stage companies with strong growth potential but with limited access to financing. Despite inflation and a challenging macroeconomic environment, Türkiye's venture capital market continues to evolve. Based on the publicly available information, the number of VC transactions rose from 331 in 2024 to 360 in 2025, a sign that the market remains active.

Türkiye'de girişim sermayesi yatırımlarında kullanılan mutabakat metinlerinin (term sheet) detaylı incelemesi, kurucuların bu kritik belgelerde nelere dikkat etmesi gerektiğini ve hangi maddelerin şirket geleceğini nasıl şekillendireceğini açıklıyor. Yatırım sürecinin ilk adımı olan bu belgeler, kurucular ve yatırımcılar arasındaki ilişkinin temelini oluşturuyor.

Efforts to combat climate change and achieve sustainable economic growth require companies to assess their operations not only in terms of financial performance but also with regard to their environmental impact and sustainability policies. This transformation has made the accuracy and transparency of companies’ disclosures concerning their environmental performance as important as the promotion of sustainable investments.

Halka açık şirketlerde yönetim kurulu üyeliği, şirketin yönetim ve temsiline ilişkin Ticaret Kanunu (“TTK”) ve şirket esas sözleşmesinden kaynaklanan çeşitli yükümlülükleri beraberinde getirmektedir. Bu yükümlülüklere aykırı davranışlar; üyelerin hukuki veya cezai şahsi sorumluluklarının doğmasına yol açabileceği gibi, belirli kamu borçları bakımından üyelerin malvarlıklarına başvurulması sonucunu dahi doğurabilmektedir.

In publicly traded companies, serving on the board of directors entails various obligations regarding the management and representation of the company, stemming from both the Turkish Commercial Code (“TCC”) and the company's articles of association. Non-compliance with these duties may not only give rise to the personal civil or criminal liability of board members but may even result in recourse to their personal assets for certain public debts.