Turkish Law in EnglishTÜRKİYE
Enforcement and Bankruptcy Law No. 2004

Article 200

A creditor may set off his claim against a claim the bankrupt has against him. Set-off may not be made in the following cases:

1 – If a debtor of the bankrupt becomes a creditor of the bankrupt after the opening of bankruptcy;

2 – If a creditor of the bankrupt becomes a debtor of the bankrupt or of the estate after the opening of bankruptcy;

3 – If the creditor's claim is based on an instrument payable to bearer.

Amended: 29/6/1956, Law No. 6763, Art. 42 In the bankruptcy of joint-stock, limited and cooperative companies, the unpaid portions of share prices required to be paid under the articles of association, or capital contributions undertaken but not made, may not be set off against the debts of these companies.

Objection to set-off:

Original Turkish text

MADDE 200

Alacaklı alacağını müflisin kendinde olan alacağı ile takas edebilir. Aşağıdaki hallerde takas yapılamaz.

1 – Müflisin borçlusu iflas açıldıktan sonra müflisin alacaklısı olursa;

2 – Müflisin alacaklısı iflas açıldıktan sonra müflisin veya masanın borçlusu olursa;

3 – Alacaklının alacağı hamile muharer bir senede müstenit ise.

(Değişik: 29/6/1956-6763/42 md.) Anonim, limited ve kooperatif şirketlerin iflasları halinde esas mukavele gereğince verilmesi lazımgelen hisse senedi bedellerinin henüz ödenmemiş olan kısımları veya konması taahhüt edilen ve fakat konmamış olan sermayeler bu şirketlerin borçlariyle takas edilemez.

Takasa itiraz:

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.