AC
Anasayfa Makaleler Commercial Law

Capital Decrease (TTK art. 473-475)

5 Haziran 2026 Commercial Law 1 dk okuma 34 görüntülenme

TTK Article 473-475: Capital reduction of a joint stock company is subject to strict rules.

Process

  1. Board decision
  2. General assembly approval (3/4 majority)
  3. Creditor call (1 month period)
  4. Creditor requests welcome
  5. Registration

Reasons

  • Due to loss (decrease in equity capital)
  • Return of excess capital
  • Merger/division

Creditor Protection

  • Creditors request within 3 months
  • Bank letter of guarantee or payment
  • Otherwise capital reduction decision invalid

Supreme Court 11. HD

11. HD accepts that capital reduction cannot be made in a way that does not "protect creditor rights".

Commercial lawyer is recommended.

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