Turkey: M&A/Private Equity

Şirket ortağının ölümü, miras hukukunun yanı sıra şirketler hukuku bakımından da önemli sonuçlar doğurur. Ölen ortağın sahip olduğu şirket paylarının mirasçılara geçmesiyle birlikte, mirasçıların ortaklık sıfatının ne zaman kazanıldığı, genel kurul toplantılarına katılıp katılamayacakları, oy ve kâr payı haklarını nasıl kullanacakları ve şirketin mirasçıların ortaklığına müdahale edip edemeyeceği gibi çeşitli hukuki meseleler gündeme gelir.

The death of a company partner gives rise to significant consequences not only under inheritance law but also under company law. As the company shares held by the deceased partner pass to the heirs, various legal issues arise, such as when the heirs acquire their status as partners, whether they may attend general meetings, how they will exercise their voting and dividend rights, and whether the company may interfere with the heirs’ partnership.

This article considers the principal legal issues affecting foreign buyers and sellers of Turkish real estate. It examines acquisition eligibility, title and encumbrance checks, security restrictions, undeveloped land, formal transfer requirements, off-plan purchases, taxes and powers of attorney. The discussion also distinguishes ownership from residence permission and citizenship eligibility, and considers the Court of Cassation authorities cited in the text. The analysis treats due diligence as an assessment of the proposed buyer, the property and its intended use. Its purpose is to connect the commercial expectations of the transaction with the ownership, use and exit position supported by the documents.

Turkish competition enforcement has entered a phase in which the Authority's most consequential interventions increasingly arrive before, rather than after, a finding of infringement. This Summer 2026 edition covers eight developments spanning digital markets policy, merger remedies, physical access to retail infrastructure, labour market information exchange, AI distribution channels, procedural cooperation obligations and the transition between fining regimes.

Significant changes to M&A transaction regulations have introduced increased turnover thresholds, clarified coordination analysis requirements for joint ventures, and refined technology undertaking exceptions. These amendments streamline the notification process with particular advantages for financial investors navigating merger control requirements.

The European Commission has released a comprehensive economic study examining how mergers influence innovation, investment, and future market competition, providing an analytical foundation for updating its merger guidelines. Drawing on over 450 academic publications, the study proposes new frameworks for assessing dynamic effects, including an "Expected Consumer Welfare" standard and sector-specific analyses across biopharmaceuticals, quantum computing, and clean technologies.

The Turkish Competition Authority issued several landmark decisions in June 2026, including Meta's commitment package enabling Threads to relaunch in Türkiye with revised data separation protocols, sweeping changes to content and talent exclusivity practices across major streaming platforms, and Coca-Cola's expanded commitments addressing cooler access and distribution practices.

Bu çalışma, Danıştay'ın son dönem içtihatları çerçevesinde şirketlerin vergilendirilmesine ilişkin güncel ve tartışmalı alanları incelemeyi amaçlamaktadır...

30 Haziran 2026 tarihli Resmî Gazete’de yayımlanan Ödeme ve Elektronik Para Kuruluşlarının Asgari Özkaynak Miktarlarının Yeniden Belirlenmesi ile İlgili Tebliğ uyarınca, Ödeme Hizmetleri ve Elektronik Para İhracı ile Ödeme Hizmeti Sağlayıcıları Hakkında Yönetmelik’te ödeme kuruluşları ile elektronik para kuruluşları için belirlenen asgari özkaynak yükümlülüğü tutarları güncellendi.