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Turkish Commercial Code

 
19October2026

Deadline for Joint Stock and Limited Liability Companies to Increase Their Capital to the New Minimum Requirements Extended to December 31, 2027

Pursuant to the Communiqué on the Extension of the Deadline for Joint Stock and Limited Liability Companies to Increase Their Capital to the New Minimum Amounts, published in the Official Gazette dated October 17, 2026, and numbered 33403, the deadline for companies to increase their capital to meet the statutory minimum requirements has been extended to December 31, 2027.

Under the Turkish Commercial Code No. 6102, the minimum capital requirements for joint stock and limited liability companies were increased effective January 1, 2024. The deadline previously set as December 31, 2026, for existing companies to comply with these requirements has now been extended by one year under the new regulation.

Author Selma Kıy, Category Turkish Commercial Code

13October2026

The Temporary Regulation Under Article 376 of the Turkish Commercial Code Extended Until 2028

The Communique Amending the Communique on the Procedures and Principles Regarding the Implementation of Article 376 of the Turkish Commercial Code No. 6102 ("Amending Communique") was published in the Official Gazette dated October 10, 2026 and numbered 33396, and entered into force on the date of its publication.

The amendment concerns a single expression. The expression "January 1, 2027" set out in provisional article 1 of the Communique published in the Official Gazette dated September 15, 2018 and numbered 30536 ("Communique") has been changed to "January 1, 2028." In this article, we assess what that provisional article means and the practical consequences of the extension for companies.

Author Ezgi Anasız, Category Turkish Commercial Code

28September2026

The Türkiye Green Taxonomy Regulation: Reporting Obligations and Compliance Steps for Companies

The Türkiye Green Taxonomy Regulation (the "Regulation"), prepared by the Ministry of Environment, Urbanisation and Climate Change, was published in the Official Gazette dated September 24, 2026 and numbered 33380 and entered into force on its date of publication.

The Regulation was prepared on the basis of the Climate Law No. 7552 dated July 2, 2025 and Presidential Decree No. 4.

Author Ezgi Anasız, Category Turkish Commercial Code

22July2026

Minimum Share Capital Compliance Deadline: December 31, 2026

Pursuant to Provisional Article 15 of the Turkish Commercial Code (Law No. 6102), Joint Stock Companies (Anonim Şirket – A.Ş.) and Limited Liability Companies (Limited Şirket – Ltd. Şti.) whose share capital is below the newly prescribed minimum statutory thresholds are required to increase their share capital to the applicable minimum amounts by December 31, 2026.

Accordingly:

Author Selma Kıy, Category Turkish Commercial Code

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