Anonim & Limited Şirketler

Uzman Görüşü-Kitaplar-Makaleler

OSB Hukuku - TGB Hukuku

Organize Sanayi Bölgeleri-Teknoloji Geliştirme Bölgeleri

Kooperatifler-Belediye Şirketleri

Ticari Defterler-Belgeler-Finansal Tablolar

Genel Kurul-Yönetim Kurulu

Denetim-Pay Senedi-Esas Sözleşme

Yapı Değişiklikleri

Birleşme-Bölünme-Tür Değiştirme

Soner Altaş

Dr. Soner Altaş


The new Turkish Commercial Code No. 6102 (hereinafter referred as “TCC” or “the new TCC”) consisting of 1535 articles was adopted by the Turkish Parliament on January 13th, 2011. But, for obtaining the acquiescence of business actors to the new law and allowing relevant institutions to prepare the secondary legislation, the Turkish Parliament decided to put the new code into force after one and a half years. Thus, the new TCC was put into force on July 1st, 2012.

New Turkish Commercial Code No. 6102 which was put into force on July 1st, 2012 allows the establishment of JSC and LLC with one shareholder. Single member board of directors turns into possible. LLCs can be managed and represented by a single manager. Members of the BOD and LLC managers are not obliged to be Turkish citizen and reside in Turkey. The meetings of the board of directors and managers can be done electronically.

TCC also allows the shareholders of JSCs and LLCs to participate and vote at general shareholders meetings via an electronic platform. Article 1527 of TCC established the legal basis that electronic participation and voting have the same legal consequences as physical participation and voting. In short, establishing and managing a company in Turkey becomes easier and safer more than before and most of the other countries.


Dr. Soner Altas

Soner Altas was born in 1976. He earned his Master of Business Administartion degree (MBA) from the University of Tennessee, United States, in 2007. He was nominated with the Faculty Scholarship and proudly chosen as a member of the Beta Gamma Sigma International Business Honor Society in 2007. He earned his PhD degree from Hacettepe University, Turkey, in 2019. Altas is the author of many books written on Turkish Commercial Code, Joint Stock Companies, Limited Liability Companies, Audit of Companies, etc. Also, he has many articles and columns on Company Law, published by the peer refereed journals and economy newspapers. Altas is married and has two children. 

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