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    19.10.2026

    Türkiye: Minimum Capital – Deadline for Subsidiaries Extended by One Year to 31 December 2027


    German companies with a Turkish subsidiary now have one more year: the Turkish Ministry of Trade has extended the deadline for raising the minimum capital by one year to 31 December 2027. The communiqué was published in the Official Gazette (No. 33403) on 17 October 2026.

    What is it about?

    Since 1 January 2024, higher minimum capital amounts apply to Turkish capital companies: TRY 50,000 (approx. EUR 900) for the Limited Şirket (Ltd. Şti.) and TRY 250,000 (approx. EUR 4,500) for the Anonim Şirket (A.Ş.); for non-listed A.Ş. under the registered capital system the amount is TRY 500,000 (approx. EUR 9,000). Existing companies whose capital registered with the trade registry is below these amounts must adjust it. (EUR amounts rounded, at approx. TRY 55 per EUR, mid-October 2026.)

    What does the extension mean?

    The adjustment must now be registered with the trade registry by 31 December 2027. The consequence of missing the deadline is unchanged: the company is then deemed dissolved. Under the law, the Ministry may extend the deadline at most one more time by one year, and whether it will do so is open. We therefore recommend using the additional time and not postponing the adjustment until the end of the period.

    Our recommendation

    Review now whether your Turkish holdings are affected. A current trade registry extract shows the registered capital. The adjustment can then be planned without time pressure, because the resolution, powers of attorney, registration and publication take time in practice. On request, we take over the review, the coordination with the notary and the trade registry and the entire process.

    Legal basis: Articles 332, 580 and Provisional Article 15 TCC; communiqué of the Ministry of Trade (Official Gazette No. 33403 of 17 October 2026).

    Dr. Gökçe Uzar Schüller

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