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
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”).
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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27 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.
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19 November 2025
The Letter Of Intent Procsess in Merger and Acquisition Transactions
Merger and acquisition ("M&A") transactions are multi-layered processes from both legal and commercial perspectives. Before the parties proceed to the contractual stage, they enter into a preparatory phase in order to articulate their transactional intentions, exchange commercial expectations, and establish the legal framework. This preparatory phase constitutes the initial stage in which the parties discuss the fundamental principles of the transaction structure, formulate their negotiation strategies, and assess the transactional risks.
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13 November 2025
New Constitutional Court Decision On Violation Of The Right To A Reasoned Decision Published İn The Official Gazette
1. INTRODUCTION The reasoning constitutes the part of judicial decisions that demonstrates the cause and justification for resolving the matter in the manner indicated in the operative section, and it is an extension of adjudication. The fact that the reasoning is satisfactory and consistent is crucial for ensuring the right to be legally heard and the right to a fair trial. By setting forth the court's impartiality, a reasoned judgment enables the parties to understand and be satisfied with the material and legal grounds upon which they have won or lost the case, owing to reasoning that genuinely aligns with the contents of the file, as well as with logic and law.
