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
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
About the author
- Evren Özmen is an Istanbul-based CPA / SMMM specializing in tax and accounting for remote workers, freelancers and professionals earning income from foreign clients. His practice has supported more than 1,000 remote-working taxpayers. Core topics include employee versus contractor classification, foreign-client invoicing, VAT exemption for exported services, service export deductions, sole proprietorship and limited company compliance. General information only; case-specific review is required before applying any tax position.
Comments
Join the discussionNo comments yet. Be the first to comment.
