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General Assembly Meetings in Turkey (2026): Legal Requirements, Compliance Risks, and Strategic Insights

General Assembly Meetings in Turkey (2026): Legal Requirements, Compliance Risks, and Strategic Insights

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General Assembly Meetings in Turkey (2026): Legal Requirements, Compliance Risks, and Strategic Insights
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Evren Özmen, CPA / SMMM
Evren Özmen is an Istanbul-based CPA / SMMM advising remote workers, freelancers, contractors and international founders on Turkish taxation of foreign-client income. Founder, OZM Consultancy. Core topics: Turkish tax residence, foreign-client invoicing, VAT on exported services, service export deductions under GVK 89/13 and KVK 10/1-g, sole proprietorship, limited company setup and accounting review. Primary contact: info@ozmconsultancy.com Business website: https://ozmconsultancy.com This profile and Evrenozmen.com.tr provide general information. Case-specific review is required before applying any tax position.

General Assembly Meetings in Turkey (2026): Legal Requirements, Compliance Risks, and Strategic Insights

OZM Consultancy  ·  Corporate Law & Compliance  ·  Turkey

Legal Guide · 2026 Edition

General Assembly Meetings in Turkey: Legal Requirements, Compliance Risks & Strategic Guide

Everything foreign investors and multinational companies must know before their next AGM in Turkey

Turkish Commercial Code (TCC)  ·  Law No. 6102  ·  Updated March 2026

Key Facts at a Glance

  • AGMs must be held within 3 months after fiscal year-end (TCC Art. 409) — deadline is 31 March for calendar-year companies

  • Minimum notice period: 15 days (21 days / 3 weeks for listed companies)

  • Notarized proxy is mandatory since the 2020 TCC amendment — non-notarized proxies are invalid

  • Minority threshold: 10% (non-public) / 5% (public companies)

  • Electronic participation available via e-GKS system (operated by MKK)

  • Failure to appoint an auditor renders financial statements legally non-existent

  • Defective meetings may trigger board liability under TCC Article 553

Legal Disclaimer: This article is provided for general informational purposes only and does not constitute legal advice. Turkish commercial law is subject to legislative and regulatory change. Readers should consult qualified legal counsel before taking any action based on the information contained herein.

Sources: Turkish Commercial Code Law No. 6102 (TCC) · Regulation on General Assembly Meetings of Joint Stock Companies · Central Securities Depository of Turkey (MKK) · Capital Markets Board of Turkey (SPK) · Turkish Trade Registry Gazette

© 2026 OZM Consultancy · info@ozmconsultancy.com

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Evren Özmen CPA / SMMM | Turkey Tax Advisor for Remote Workers

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Evren Özmen is an Istanbul-based CPA / SMMM publishing practical Turkish tax and accounting guidance for remote workers, freelancers, contractors and founders in Turkey earning active income from foreign clients. Topics include Turkish tax residence, VAT on exported services, service export deductions under GVK 89/13 and KVK 10/1-g, sole proprietorship, company setup and accounting review. Contact: info@ozmconsultancy.com