Limited ve Anonim \u015eirketlerde Zorunlu Sermaye Tutarlar\u0131 Art\u0131r\u0131ld\u0131!(Mandatory Minimum Share Capital Amounts Increased for Limited Liability and Joint Stock Companies!
\n\u201cT\u00fcrk Ticaret Kanunu\u2019nun Ge\u00e7ici Madde-15\u2019e g\u00f6re, 25\/11\/2023 tarihli Cumhurba\u015fkan\u0131 Karar\u0131 ile limited \u015firketlerde 50 bin TL(eski 10 bin TL), anonim \u015firketlerde 250 bin TL(eski 50 bin TL), halka a\u00e7\u0131k olmayan ancak kay\u0131tl\u0131 sermaye sisteminde bulunan anonim \u015firketlerde ise 500 bin TL asgari sermaye tutarlar\u0131 belirlenmi\u015ftir. Mevcut sermayesi bu tutarlar\u0131n alt\u0131nda olan \u015firketlerin en ge\u00e7 31 Aral\u0131k 2026 tarihine kadar sermayelerini bu seviyelere tamamlamalar\u0131 zorunludur. Aksi durumda \u015firketler resmen fesih say\u0131lacak ve Ticaret Bakanl\u0131\u011f\u0131 gerekli g\u00f6r\u00fcrse bu s\u00fcreyi toplam iki y\u0131l s\u00fcresince uzatabilecektir.\u201d<\/p>\n
S\u00f6z konusu madde de\u011fi\u015fikli\u011fi nedeniyle, T\u00fcrkiye\u2019de mevcut sermayesi asgari tutarlar\u0131n (Limited i\u00e7in 50.000\u202fTL, A.\u015e. i\u00e7in 250.000\u202fTL) alt\u0131nda olan anonim ve limited \u015firketler, en ge\u00e7 31 Aral\u0131k 2026 tarihine kadar sermayelerini tamamlamal\u0131d\u0131r. Aksi halde:<\/p>\n
\u2022Bu \u015firketler infisah (fesih) say\u0131lacakt\u0131r.<\/p>\n
Ayr\u0131ca, Ticaret Bakanl\u0131\u011f\u0131\u2019na bu s\u00fcreyi y\u0131lda birer y\u0131l, en fazla iki defa uzatma yetkisi verilmi\u015ftir.
\nYani, maksimum iki y\u0131l ek s\u00fcre \u2014 toplamda teorik olarak 2028\u2019e kadar uzatmaya yetkilidir ancak \u015fu i\u00e7in ge\u00e7erli son tarih 31.12.2026\u2019d\u0131r.<\/p>\n
\u015eah\u0131s \u015firketleri (kollektif, adi komandit, \u015fah\u0131s i\u015fletmesi vb.) sermaye \u015firketi de\u011fillerdir ve T\u00fcrk Ticaret Kanunu \u00e7er\u00e7evesinde asgari sermaye yat\u0131rma zorunlulu\u011fu bulunmaz.<\/p>\n
Bu nedenle:<\/p>\n
\u2022Ticaret odas\u0131na kay\u0131tl\u0131 \u015fah\u0131s \u015firketlerinin mevcut sermayesi, ortaklar\u0131ndan al\u0131nan i\u015fletme sermayesine dayal\u0131d\u0131r, devletin d\u00fczenledi\u011fi asgari sermaye miktar\u0131 gibi bir s\u0131n\u0131r yoktur.<\/p>\n
\u2022Dolay\u0131s\u0131yla, \u015fah\u0131s \u015firketleri, asgari sermayeyi tamamlamak i\u00e7in herhangi bir sermaye art\u0131r\u0131m\u0131na gitmek zorunda de\u011fildir.<\/p>\n
\u00d6zetle: Sermaye \u015firketlerinde (anonim ve limited) oldu\u011fu gibi bir \u201casgari sermaye
\ntamamlama\u201d tarihi ya da zorunlulu\u011fu \u015fah\u0131s \u015firketleri i\u00e7in s\u00f6z konusu de\u011fildir.<\/p>\n
TAR\u0130H YAKLA\u015eTIK\u00c7A OLU\u015eACAK YO\u011eUNLUKTAN ETK\u0130LENMEMEN\u0130Z ADINA M\u00dcMK\u00dcN OLAN EN KISA S\u00dcREDE SERMAYE ARTIRIMINI YAPTIRMANIZI TAVS\u0130YE DER\u0130Z.<\/p>\n
SAYGILARIMIZLA.<\/p>\n
Mandatory Minimum Share Capital Amounts Increased for Limited Liability and Joint Stock Companies!<\/p>\n
Pursuant to Provisional Article 15 of the Turkish Commercial Code, introduced by the Presidential Decree dated 25 November 2023, the minimum share capital requirements have been increased as follows:<\/p>\n
Limited Liability Companies (Ltd. \u015eti.): TRY 50,000 (previously TRY 10,000)
\nJoint Stock Companies (A.\u015e.): TRY 250,000 (previously TRY 50,000)
\nNon-public Joint Stock Companies adopting the Registered Capital System: TRY 500,000<\/p>\n
Accordingly, all existing limited liability and joint stock companies in T\u00fcrkiye whose current share capital is below the applicable minimum amounts (TRY 50,000 for Limited Liability Companies and TRY 250,000 for Joint Stock Companies) are required to increase their share capital to the prescribed minimum level no later than 31 December 2026.<\/p>\n
Failure to comply with this requirement will result in:<\/p>\n
The company being deemed dissolved (terminated by operation of law).
\nFurthermore, the Ministry of Trade has been authorized to extend this deadline by up to one year at a time, for a maximum of two extensions. Accordingly, although the deadline may theoretically be extended until 2028, the currently applicable final deadline remains 31 December 2026.<\/p>\n
Sole Proprietorships and Other Non-Corporate Business Forms<\/p>\n
Sole proprietorships and other non-corporate business entities (such as collective partnerships and ordinary limited partnerships) are not capital companies under the Turkish Commercial Code and are therefore not subject to any statutory minimum share capital requirement.<\/p>\n
Accordingly:<\/p>\n
The capital of sole proprietorships registered with the relevant chamber of commerce is based on the owner’s invested business capital, and there is no government-prescribed minimum capital requirement.
\nTherefore, sole proprietorships are not required to increase their capital in order to comply with the minimum capital thresholds applicable to capital companies.
\nIn summary, unlike limited liability and joint stock companies, sole proprietorships are not subject to any mandatory minimum capital requirement or capital completion deadline.<\/p>\n
In order to avoid delays and potential congestion as the deadline approaches, we strongly recommend completing the required share capital increase as soon as possible.<\/p>\n
Yours sincerely.<\/p>\n","protected":false},"excerpt":{"rendered":"
Limited ve Anonim \u015eirketlerde Zorunlu Sermaye Tutarlar\u0131 Art\u0131r\u0131ld\u0131!(Mandatory Minimum Share Capital Amounts Increased for Limited Liability and Joint Stock Companies! \u201cT\u00fcrk Ticaret Kanunu\u2019nun Ge\u00e7ici Madde-15\u2019e g\u00f6re, 25\/11\/2023 tarihli Cumhurba\u015fkan\u0131 Karar\u0131 ile limited \u015firketlerde 50 bin TL(eski 10 bin TL), anonim \u015firketlerde 250 bin TL(eski 50 bin TL), halka a\u00e7\u0131k olmayan ancak kay\u0131tl\u0131 sermaye sisteminde bulunan […]<\/p>\n","protected":false},"author":1,"featured_media":131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/282"}],"collection":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/comments?post=282"}],"version-history":[{"count":1,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/282\/revisions"}],"predecessor-version":[{"id":283,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/282\/revisions\/283"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/131"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=282"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=282"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=282"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}