Turkish corporate restructuring framework supports mergers, divisions, conversions and cross-border transactions.
Regulatory Framework
Turkish Commercial Code Articles 134-194; Tax neutrality rules.
Investment Vehicle
Merger by acquisition, merger by formation, division (full and partial), conversion.
Incentives
Tax-neutral restructuring; loss carry-forward in mergers (subject to conditions).
Licensing
Trade Registry approval; competition authority clearance for mergers above thresholds.
IP Protection
IP transfer registration; license assignments.
Dispute Resolution
Commercial courts for shareholder disputes; ISTAC for corporate arbitration.
How Alyar Helps
Alyar Law structures corporate restructuring transactions for tax efficiency and regulatory compliance.