Reciprocity and Maturity in Set-Off

Legal Article · 12 November 2026
Av. Thomas Andreas Di Constantinople

Set-off allows reciprocal obligations of the same kind to discharge each other under statutory conditions. Article 139 of the Turkish Code of Obligations requires reciprocal monetary or identical-performance debts to be due. A claim against a third party does not suffice for unilateral set-off against a debt owed to someone else.

Exercise of the right must be notified to the other party. Under Article 143 of the Turkish Code of Obligations, debts end up to the smaller amount from when they became eligible for set-off. This differs from simply placing accounts alongside one another in bookkeeping. The claims and debts targeted must be identified.

Dispute alone does not prevent set-off, but the claim's existence and amount must be proved in the dispute. A time-barred claim can be set off only if it was not yet barred when set-off became possible. Not every subsequently barred claim can therefore be used unconditionally.

Statute protects certain claims. Article 144 of the Turkish Code of Obligations limits set-off for deposited goods, specified wrongful acquisitions, and claims requiring direct payment by their nature, such as maintenance or employee wages. Advance waiver of set-off is also possible. Reciprocal debts alone therefore do not invariably produce set-off.

Legal Basis: Turkish Code of Obligations No. 6098, Articles 139–145. Official legislative text.

This article has been prepared for general legal information purposes.