Anonim Şirket
The Anonim Şirket (also: Anonim Ortaklık , abbreviated: A.Ş. , German 'anonymous company' ) is the legal form of a stock corporation in Turkey .
The legal form of A.Ş. is mandatory for banks , insurance companies , leasing companies and investment required by companies and in particular of the major Turkish companies used. The establishment of the Istanbul Stock Exchange İMKB in 1989 has temporarily changed for A.Ş. had a very positive effect.
The establishment of all companies for the purpose of making a profit is regulated in the Turkish Commercial Code ( Türk Ticaret Kanunu / TTK) in Art. 136 according to the numerus clausus principle. To found an A.Ş. Since August 1, 2012, only one investor ( legal or natural persons ) is required. The articles of association referred to as the articles of association must contain a certain minimum content, such as personal details of the shareholders, the object of the company, trading company and seat of the company as well as the type and amount of capital contributions and must be approved by the Ministry of Commerce. The share capital when a company is set up (in the form of cash or benefits in kind) must be at least TRY 50,000 since 2002 (Art. 272 TTK). According to Art. 269, 300 TTK, the stock corporation has its own legal personality when it is entered in the commercial register . A.Ş. is then liable for liabilities. with their business assets; the liability of the shareholders is limited to their share of the shares .
The 1957 Turkish Commercial Code (TTK) was drafted by Ernst Eduard Hirsch and influenced by Swiss and German commercial law . A new HGB was planned in 1999 and a draft has been available since 2005, but has not yet been legally binding.
literature
- Christian Rumpf : Introduction to Turkish Law . CH Beck, Munich 2004, ISBN 978-3-406-51293-3 , pp. 349-355.
Web links
- Türk Ticaret Kanunu (TTK, Turkish) Turkish Commercial Code ( new draft ; 1.52 MB)
- Turkish joint stock company Mehmet Köksal and Monika Tuğutlu, Istanbul Post
Individual evidence
- ↑ imap analysis: Turkish company law
- ↑ Business start-up in Turkey. Checklist: Company forms ( Memento of the original from June 24, 2008 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. isoplan.de
- ↑ Setting up a company in Turkey , Turkish government website , accessed on August 24, 2015
- ↑ a b Aktiengesellschaft (“Anonim Sirket”, AS) IHK country focus on Turkey
- ↑ Special features of trade finance in Turkey ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. Bozkurt October 2005
- ↑ Draft of a new Turkish Commercial Code ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. Hilmar Krüger, Cologne, latest information from IPrax January 2006
- ↑ New Challenges For Turkish Commercial Law: Draft of the New Turkish Code of Commerce ( Memento of the original from May 11, 2012 in the Internet Archive ) Info: The archive link was automatically inserted and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. (PDF; 981 kB) S. Anlam Altay, Serap Amasya. Deloitte Turkey, 2007
