A Turkish legal entity —
structured, registered,
and ready to operate.
We advise on the appropriate legal structure for your operations, then manage the full formation process — from articles of association and trade registry through to operating permits and first compliance obligations.
Turkey permits 100% foreign ownership across most sectors — no local partner required. The right entity type depends on your industry, shareholder structure, and operational objectives.
Turkey as a business jurisdiction.
Turkey is one of the few jurisdictions where foreign nationals and corporations may hold 100% ownership of a Turkish legal entity without any requirement for a local partner or co-shareholder. This applies across most commercial sectors — with limited exceptions in specific regulated industries such as media, aviation, and maritime transport.
The Turkish commercial framework is governed primarily by the Turkish Commercial Code (TTK), which was substantially revised in 2012 to align with EU commercial law standards. The most common entity type — the Limited Liability Company (LTD) — requires a minimum of one shareholder and a minimum capital of 50,000 Turkish Lira, with no maximum foreign ownership restriction.
"The right entity type is not a commercial decision — it is a legal one, with material consequences for liability, taxation, and governance."
Turkey's geographic position bridging Europe, the Middle East, and Central Asia, combined with its customs union with the EU and bilateral free trade agreements across multiple regions, gives Turkish-registered entities preferential market access that few other jurisdictions can match. This makes Turkey a strategic registration point for companies serving multiple international markets from a single legal base.
Foreign-owned Turkish companies are subject to Turkish corporate income tax at a rate of 25% on Turkey-sourced income. Turkey's network of double taxation avoidance treaties — covering over 85 countries — significantly reduces cross-border tax exposure for international group structures. We advise on the appropriate treaty position before any entity is registered.
For companies operating in import, export, or manufacturing, Turkey's free trade zones offer substantial advantages — including corporate tax exemptions on export earnings, full customs duty relief, and simplified import-export documentation. We advise on free zone eligibility and manage the full registration and licensing process.
The clients we work with.
The right legal entity depends on your industry, ownership structure, and operational objectives — not on what is fastest or simplest to register.
Foreign Entrepreneurs
Individuals establishing their first Turkish legal entity — typically an LTD — who require full legal oversight of the registration process, trade registry filing, and initial compliance obligations.
International Corporations
Multinational companies establishing a Turkish subsidiary, branch office, or liaison office as part of a broader regional expansion — requiring coordinated legal and corporate governance advice.
Import & Export Operators
Businesses seeking to use Turkey as a trade hub — often through free zone structures — who require legal advice on entity type, customs advantages, and the applicable regulatory framework for their sector.
Citizenship by Investment Applicants
Investors pursuing the job creation route to Turkish citizenship who require a properly structured Turkish legal entity capable of employing a minimum of 50 full-time nationals.
Regional HQ Operators
Companies using Turkey as a regional base for operations across the Middle East, Central Asia, or the Balkans — requiring a legal entity structure that supports cross-border operations and group tax planning.
Companies Requiring Ongoing Compliance
Existing Turkish entities — whether recently formed or already operating — requiring ongoing legal support for annual filings, board resolutions, share transfers, and regulatory changes.
Clients from 100+ countries — GCC, Central Asia, Africa, the Balkans, Eastern Europe, South & Southeast Asia
Six legal structures.
We advise, register, and manage each.
Each structure carries distinct implications for liability, taxation, governance, and regulatory compliance. We advise on the right choice before any registration is initiated.
Limited Liability
Company (LTD)
The most widely used structure for foreign investors entering Turkey. An LTD provides limited liability, straightforward governance, and full foreign ownership — making it the default choice for most commercial operations.
What we handle
Joint Stock
Company (AŞ)
Required for regulated industries, public offerings, and complex multi-shareholder structures. An AŞ carries higher governance requirements but offers greater structural flexibility for large-scale operations and international group companies.
What we handle
Branch Office
A branch office extends a foreign parent company's operations into Turkey without creating a separate Turkish legal entity. The parent company retains full liability. Suitable for companies conducting commercial activity in Turkey that do not require a standalone Turkish entity.
What we handle
Liaison Office
A liaison office allows a foreign company to maintain a local presence in Turkey for market research, promotional activity, and coordination — without conducting commercial transactions. Ministry of Industry and Technology approval is required and must be renewed annually.
What we handle
Free Zone Company
Companies operating within Turkey's free trade zones benefit from corporate tax exemptions on export earnings, full customs duty relief, and simplified import-export documentation. Suitable for manufacturing, trading, and logistics operations targeting export markets.
What we handle
Subsidiary
A Turkish subsidiary is a separate legal entity — typically an LTD or AŞ — majority owned by a foreign parent company. It provides liability separation from the parent while operating under the parent's strategic direction. We advise on the optimal shareholding structure and governance framework.
What we handle
From instruction to
first operation. Six stages.
A standard limited liability company can be registered and ready to operate within 3 to 7 business days once all documents are in order. We prepare everything in advance.
01
Legal Assessment & Structure Selection
We assess your business objectives, ownership structure, industry, and operational requirements — then advise on the most appropriate legal entity. This includes confirming any sector-specific restrictions, regulatory requirements, and the optimal shareholding structure for your situation. No registration is initiated until the structure is agreed.
Structure advice is provided in writing before any filing begins02
Document Preparation
We draft all foundational legal documents — articles of association, shareholder agreements, and power of attorney — in full compliance with Turkish commercial law. All documents are prepared in Turkish with certified English translations where required. We also coordinate apostille and notarisation of any foreign documents submitted as part of the registration.
Power of attorney — we represent you at all notary and government appointments03
Trade Registry Filing & Registration
We submit all applications to the Trade Registry and manage the full registration process — including articles of association notarisation, capital deposit confirmation, and Trade Registry Gazette publication. For AŞ entities, we coordinate the additional Capital Markets Board and founding general assembly requirements where applicable.
Typical Trade Registry processing: 1–2 business days from submission04
Tax Office & Social Security Registration
Following Trade Registry confirmation, we register your company with the Tax Office (Vergi Dairesi) — obtaining your tax identification number, VAT registration, and withholding tax status. We also complete Social Security Institution (SGK) registration, which is required before any employees can be engaged. Both are handled simultaneously to minimise delay.
Tax number issued same day as Tax Office registration in most cases05
Permits, Licences & Sector Approvals
Depending on your industry, operating permits or sector-specific licences may be required before your company can begin trading. We identify every permit applicable to your business model and manage the full application process — coordinating with the relevant ministries and regulatory authorities on your behalf. Timeline varies by sector and authority.
We identify all required permits before registration begins — no surprises06
First Operation & Ongoing Compliance
Your company is registered, compliant, and ready to operate. We remain available for all ongoing legal requirements — from board resolutions and share transfers to annual filings, regulatory changes, and contract review. You do not need a separate legal team for day-to-day corporate matters.
Company registered and operational. Standard LTD formation completes in 3 to 7 business days from the date of first instruction.
What a properly structured
Turkish entity gives you.
These are the legal and commercial advantages that flow from correct entity selection and full statutory compliance from day one.
100% Foreign Ownership
Turkish law permits full foreign ownership across most commercial sectors. No local partner, co-shareholder, or Turkish nominee director is required — your entity is entirely yours, legally and operationally.
Fast Registration
A standard limited liability company can be registered and operational within 3 to 7 business days when all documents are prepared correctly in advance. We manage the full preparation process to avoid any delays on your end.
Strategic Market Position
Turkey's customs union with the EU, free trade agreements across multiple regions, and geographic position bridging Europe, the Middle East, and Central Asia gives Turkish entities preferential access to markets that few other jurisdictions can match.
Free Zone Tax Advantages
Companies operating in Turkey's 20+ free trade zones benefit from corporate tax exemptions on export earnings, full customs duty relief, and simplified import-export procedures — significant advantages for manufacturing, trading, and logistics operations.
Access to Local Workforce
A registered Turkish entity gives you the legal framework to employ from one of Europe's largest and most cost-competitive labour markets. SGK registration — which we complete as part of every formation — is the prerequisite for all employment in Turkey.
Ongoing Legal Support
Formation is the beginning, not the end. We remain available after registration for all ongoing corporate legal requirements — annual filings, board resolutions, share transfers, contract review, regulatory changes, and any legal disputes that arise during operations.
Frequently asked
legal questions.
Questions we regularly receive from international clients before and during the company formation process. For advice specific to your situation, contact our team directly.
Can a foreign national own 100% of a Turkish company?
Yes. Turkish law permits full foreign ownership across most commercial sectors — no local partner, co-shareholder, or Turkish nominee is required. Limited exceptions apply in specific regulated industries including media ownership, maritime transport, and certain financial services. We confirm your sector's position before any registration is initiated.
How long does it take to register a company in Turkey?
A standard limited liability company (LTD) can be registered and operational in 3 to 7 business days once all documents are prepared and in order. The Trade Registry typically processes filings within 1 to 2 business days. The main variables are document preparation time and any sector-specific permit requirements. We manage the full preparation process to ensure zero delays on your end.
Which entity type is right for my business?
The appropriate entity depends on your industry, shareholder structure, operational objectives, and whether you intend to conduct commercial activity, maintain a non-trading presence, or access free zone advantages. The LTD is the most common choice for foreign investors due to its simplicity, limited liability, and low minimum capital. A Joint Stock Company (A.Ş.) is generally preferred for regulated industries and capital markets-related activities. Liaison and branch offices are suited to non-trading or subsidiary presences. We provide written entity selection advice before any registration begins.
Do I need to be in Turkey to set up and run my company?
No. The full formation process can be completed remotely under a notarised power of attorney. We represent your company at the Trade Registry, Tax Office, Social Security Institution, and all notary appointments in Turkey. Most of our international clients manage their Turkish operations entirely from abroad. We provide regular written updates throughout the process.
What are the minimum capital requirements?
The minimum share capital for a Limited Liability Company (LTD) is 50,000 Turkish Lira. For a Joint Stock Company (AŞ), the minimum is 250,000 Turkish Lira for non-public AŞ companies subject to certain regulatory requirements. Branch and liaison offices have no statutory minimum capital. Free zone companies may have additional capital requirements depending on the zone and sector.
What permits and licences does a foreign business need?
Permit requirements depend entirely on your industry and business activities. Some sectors require specific ministerial licences before any commercial activity can begin — including financial services, healthcare, education, food and beverage, construction, and certain technology services. We conduct a full regulatory assessment as part of the formation process, identifying every permit required and managing all applications on your behalf before registration is completed.
How do Turkish taxes apply to a foreign-owned company?
Foreign-owned Turkish companies are subject to Turkish corporate income tax at 25% on Turkey-sourced income. Dividends distributed to foreign shareholders are subject to withholding tax at 10% — reduced under applicable double taxation treaties. Turkey has tax treaties with over 85 countries. We advise on the applicable treaty position for your jurisdiction and structure the entity accordingly before registration.
What is the most common legal mistake foreign businesses make in Turkey?
The most common — and most costly — mistake is signing contracts with suppliers, landlords, employees, or local partners without a complete legal review. Turkish contract law has specific provisions that differ materially from most Western legal systems, particularly around termination rights and penalty clauses. We review every contract before signature so your position is fully understood and protected.
Can you help negotiate contracts with Turkish suppliers or partners?
Yes. Contract review and negotiation is one of our core ongoing services for Turkish companies. We review every clause, identify every risk, and negotiate clear, enforceable terms on your behalf — in both Turkish and English. You do not sign any contract in Turkey without a full legal assessment of what you are agreeing to and what remedies are available if terms are not met.
What ongoing legal obligations apply after the company is registered?
Turkish companies are subject to ongoing annual filing, tax declaration, and corporate governance obligations from the date of registration. These include monthly VAT declarations, quarterly provisional tax filings, annual corporate tax returns, Trade Registry annual report submissions, and general assembly minutes. Board resolutions, share transfers, and any changes to the articles of association must also be filed with the Trade Registry. We manage all of these on your behalf as part of our ongoing corporate legal support.
Ready to establish your
Turkish legal entity?
Our Istanbul-based corporate lawyers advise on the right structure for your operations and manage the full formation process — from articles of association and trade registry through to operating permits and first compliance obligations. Submit an enquiry and a member of our team will respond within one business day.
