There are two decisive elements of the group of companies. These are the elements of control - dominance and the group's formation from trading companies. Based on the control element, the element of control and dominance was placed at the center of the Turkish group of companies law by TCC. In contrast the element of single-handed management that dominates the German konzern law was not accepted. Swiss law is also based on the principle of control. As a rule, members of the Turkish group of companies must be trading companies. However, apart from the single-handed management element of German konzern law, the other defining element is that the elements that constitute the konzern are enterprises. German konzern law is built on the concept of an enterprise rather than a company. In Swiss law, the group’s dominant can be a legal entity, while the subordinates are defined as enterprise. An exception has been made for the fact that all members of the Turkish group of companies are composed of trading companies. Although the dominant enterprise in the law of the Turkish  group of companies is not a trading company, the Turkish group of companies can be formed in a concrete case. The dominant enterprise is considered a trader. Suppose the dominance facts exist in the concrete case. In that case, the existence of the commercial enterprise or whether it is operating or not will not be decisive in terms of the dominant enterprise.