PRACTICES
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BANKING and FINANCE
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CORPORATE LAW
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EMPLOYMENT LAW
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DISPUTE RESOLUTION
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INTERNATIONAL ARBITRATION
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DEBT COLLECTION
EXTENSION OF THE EXEMPTION PERIOD IN CAPITAL LOSS AND OVER - INDEBTEDNESS CALCULATIONS
Article 376 of the Turkish Commercial Code No. 6102 ("TCC") regulates the determination of capital loss and insolvency situations in companies, and the procedures and principles to be followed in such cases are detailed in the "Communiqué on the Procedures and Principles Regarding the Application of Article 376 of the Turkish Commercial Code No. 6102" ("Communiqué on TCC Art. 376"),
CAREERS
Egemenoglu career path has a more structured approach with clearly defined roles and job levels from trainee to partner. By having such a structured oriented approach we believe that each stage of your development should be a natural progression and challenge you appropriately.
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RECRUITMENT
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LEGAL INTERNSHIP
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SUMMER INTERNSHIP
TEAM
Egemenoğlu; provide legal service specifically to its clients with its team of specialists who works 360 degree service principle, has academic and professional experience in their areas.
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NEWS
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08 December 2025
What is OFAC? Its Strategic Importance For Investors And Areas Of Application
As the world changes and with each passing day, one of the terms we encounter more frequently is "OFAC". In today's globalized world, investors seeking to make international investments come across OFAC or interact with it in one way or another. This is because the sanctions imposed by OFAC relate not only to U.S. citizens or U.S.-origin companies, but also to individuals who have direct or indirect economic or financial contact with the United States. So, what is this OFAC?
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04 December 2025
Loans To Shareholders And Adat Invoice
In practice, it is quite common for companies to extend loans to their shareholders. In situations where the company becomes a creditor of its shareholders, adat interest must be calculated on the outstanding balance and an invoice must be issued. Accordingly, adat is a method used to calculate accrued interest based on the period during which company funds are utilized by shareholders or related parties, ensuring that any potential tax loss is compensated. These calculations are important for compliance with transfer pricing rules, accurate determination of the tax base, and the fulfillment of legal obligations such as Value Added Tax (“VAT”).
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28 November 2025
Notification Process To The Central Securities Depository & Trade Repository Of Türkiye For Bearer Share Certificates And Legal Consequences
1. Issuance and Notification of Bearer Share Certificates Pursuant to Article 484 of the Turkish Commercial Code ("TCC"), joint stock companies have two types of share certificates: registered shares and bearer shares. While the transfer of registered shares is completed through delivery, certain conditions have been introduced under the Communiqué on the Notification and Registration of Bearer Share Certificates with the Central Securities Depository ("Communiqué") for the transfer of bearer shares. Within the scope of the Communiqué, the registration of bearer shares with the Central Securities Depository & Trade Reposıtory of Türkiye ("MKK"), the adoption of a board resolution, and the registration and announcement of this resolution before the relevant trade registry directorate and in the Turkish Trade Registry Gazette are required.
