References
  • Turkish Commercial Code No. 6102, art. 376
  • Corporate Tax Law No. 5520
  • Tax Procedure Law No. 213, art. 3/B

Shareholder funding intended to cover losses or strengthen working capital may serve the same commercial need while producing different legal outcomes. The full set of resolutions and records—not the label alone—determines the character of the transaction.

Practical consequence

A capital increase changes registered capital and potentially shareholding, while a replenishment payment rests on a different legal basis. Accounting, tax treatment and any future return of funds are affected by this distinction.

What should the file contain?

Management rationale, shareholder resolutions, payment evidence and accounting records should point to the same legal outcome. A short tax and corporate-law review before execution can prevent a lengthy dispute later.

This is a concise starter edition adapted from FAIR YMM’s existing technical archive for the new website.

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This content is for general information only and does not constitute legal or tax advice for a specific matter.