Innovations about the merger, spin-off and sort change in capital companies according to Turkish Commercial Code (6102) and an application

Legislations are changed at EU harmonization process and one of them is Turkish Commercial Code No. 6102 (New TCC). The code was updated in this process and missing points has been completed. The code was become more comprehensive. Changes have been occurred comprehensively in New TCC about regulations of merger, spin-off and sort change in capital companies which we have examined in this study and spin-off was regulated by law for the first time. In this study, innovation was explored about merger, spin-off and sort change in company with benefit from especially with New TCC Article 134 and 193; New TCC, TCC No. 6762, relevant articles etc. and an application was explained. The application example is related to transformation of a limited company to a joint-stock company. As a result of this research, the innovation about merger, spin-off and sort change in capital companies were observed and the issue has been consolidated with the example.