Turkey Company Liquidation 2026: Tasfiye Steps & Capital Rule
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2026
10 Sep
An abandoned Turkish company never disappears: tax and SGK keep accruing and representatives are pursued personally. Proper exit is dissolution, Tasfiye liquidation as Tasfiye Halinde, then deletion Terkin.
Guide from Gars closure services. See company hub.
1. Capital & Steps Table 2026
| Item | 2026 Rule |
|---|---|
| AS minimum | 250K TRY or deemed dissolution by 31 Dec 2026 |
| Ltd minimum | 50K TRY or deemed dissolution |
| Liquidator | Turkish resident with authority (Art 536) |
| Creditor calls | 3 gazette announcements weekly + 3-month wait Art 543 |
2. Tax Closure
| File | Action |
|---|---|
| Tax office | Liquidation-period returns + final return + clearance |
| SGK | Terminate contracts + clear premiums + close workplace |
Remote by apostilled POA. See Ltd setup and monthly costs.
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