Clear answers to the questions on your mind.

Yes, for many lines of business a virtual office can serve as the registered address, and the address is entered in the trade registry under the Turkish Commercial Code (No. 6102). But the tax office checks, on inspection, whether the business is genuinely being carried on there — and for activities that need a licence, a permit or physical premises, and in some bank account-opening processes, a real office is expected.Two details decide whether a virtual office holds up: the arrangement has to be capable of recei…

Yes. We prepare monthly financial statements and payroll summaries in German or English, mapped to your group's chart of accounts and reporting template. The core task is bridging two systems: statutory bookkeeping in Türkiye follows the Turkish Commercial Code (TTK, Law 6102) and the Tax Procedure Law (VUK, Law 213), while payroll reflects the Labour Law (İşK, Law 4857) and social-security rules (Law 5510), none of which line up automatically with German group accounting. We reconcile the statutory figures, trans…

Not always; it depends on the type of licence. Some licences and permits attach to the business itself — to the physical and technical characteristics of the premises — and are easier to carry across on a transfer. Others attach to the operator, and require the acquirer to make a fresh application or to obtain approval of the transfer.The workplace opening and operating licence, for example, usually has to be reissued in the new operator’s name when the operator changes. The licence consequences can also differ de…

Yes. A valid work permit — or an exemption from one — also serves in place of a residence permit under the International Labour Force Law (No. 6735), so a foreign national holding a work permit does not need to apply separately for a residence permit. The two are tied together in duration and validity: if the work permit ends or is cancelled, the right of residence that depends on it ends with it, which is why extension applications have to be made in good time.Family members — a spouse and children — are not cove…

The required permits vary according to your field of activity, the nature of the facility, and its location. We begin the work with an end-to-end analysis of your activity; we gather all obligations at the municipal, ministerial, and sectoral-regulator layers into a single inventory. This map is the foundation of all subsequent steps. In practice almost every physical operation needs a business-opening and operation licence (işyeri açma ve çalışma ruhsatı) from the municipality or special provincial administration…

There are two routes: appointing a proxy to attend, or attending through the Electronic General Assembly System (EGKS) under Article 1527 of the Turkish Commercial Code (No. 6102). For a joint-stock company, electronic attendance requires both a provision in the articles of association and the system actually being set up.Where there are foreign shareholders, three things need planning from the outset: the form of the notice convening the meeting, the apostille and translation chain for the powers of attorney, and…

Pay and payroll information is personal data protected by the Personal Data Protection Law (No. 6698), and inside a company it is among the most sensitive categories there is. We run payroll over a separate line that only authorised people can reach, deliver reports through encrypted channels, and limit access rights by job description rather than by seniority.How that data is stored, deleted and transferred is designed against the data security obligations in Article 12 of the same Law. The wage slips and payroll…

With a complete file, a work permit application is usually concluded in anything from a few weeks to a few months. No exact figure is possible, because the time depends on the type of application, the position the foreign national will hold and the workload of the unit handling it.The single biggest cause of delay is a later request for missing documents, which is why preparing the file completely and consistently from the start is what really matters. The application is assessed by the Ministry of Labour and Soci…

Yes. The pre-assessment and post-assessment settlement mechanisms can significantly reduce penalty and late-payment burdens; and where settlement is not reached or not chosen, the reduction-in-penalties provisions of the Tax Procedure Law (No. 213) or an action in the tax court remain open. These routes are alternatives to one another, and each runs on a short statutory clock: a missed deadline forfeits the right instead of postponing it, which is why the file is worth assessing as soon as the notice arrives. Depe…

Yes. A refusal is not the end of the process; two routes are open. The first is an objection to the refusal, in time, under the International Labour Force Law (No. 6735) — the period is short, so the decision has to be assessed as soon as it arrives. The second is to cure the ground for refusal and file a fresh application.What decides which one works is reading the stated ground correctly. A missing document, the salary or quota criteria, the employer conditions and a sectoral restriction each call for a differen…

With the documents complete, the application is prepared through MERSİS and registration at the trade registry usually follows within a few working days. Registration is the moment that matters: it is what gives the company legal personality under the Turkish Commercial Code (No. 6102).What actually governs the timetable is the chain around it — drafting the articles of association correctly, and, where there is a foreign shareholder or foreign documents, the apostille, translation and notarial steps, plus opening…

No — a physical meeting is not required for every board resolution. Under Article 390(4) of the Turkish Commercial Code (No. 6102), provided no member asks for a meeting to be held, a resolution can be adopted by circulation: one member puts the proposal in the form of a resolution, and the written approval of a majority of the full number of members is obtained.Resolutions taken that way still have to be entered in the resolution book and signed in proper form; the method changes how consent is gathered, not the…

As a rule yes, for service providers selling through their own website or mobile application. The obligation comes from the Law on the Regulation of Electronic Commerce (No. 6563) and the ETBİS regulation, and a registration in the Electronic Commerce Information System (ETBİS) can be verified publicly through the system itself.Where you sell only through a marketplace — an intermediary service provider — the notification duty rests as a rule with the platform. But if you run your own site alongside a marketplace,…

No. The transfer is a standard procedure involving handover of documents and records, opening entries and authorisations. We carry it out seamlessly by timing the transition to the period-end, and in the first months we check the soundness of the previous records and report any risks. Two practical parts of the handover are easy to underestimate: the integrity of the records has to be preserved across the retention periods the Tax Procedure Law (No. 213) sets for books and documents, and the e-ledger, e-invoice, t…

A refusal is not the end of it, and these applications are often turned round. The first option is an administrative objection to the authority that made the decision, asking it to withdraw the refusal. If that produces nothing, an action for annulment of the refusal is brought before the administrative court.The clocks are short. Under the Administrative Procedure Law (No. 2577) the period for bringing an action is, as a rule, sixty days from notification — and these are forfeiture periods, so missing one ends th…

In practice, the employer is expected to have a certain level of paid-in capital or turnover and to employ a certain number of Turkish workers per foreign national; exceptions exist depending on the position. Before the application, we analyse your criteria and, if necessary, bring the structure into compliance. As a concrete benchmark (as of July 2026), the rules set under the International Labour Force Law (No. 6735) and its secondary legislation expect five Turkish employees for each foreign national at the wor…

The ordinary general assembly has to meet within three months of the end of each financial period, under Article 409 of the Turkish Commercial Code (No. 6102). Miss that window and several things follow at once: the management body’s own liability comes into play, and resolutions that depend on the assembly — approval of the financial statements, distribution of profit — simply cannot be taken. In practice bank and credit processes, tenders and authority filings begin to stall for want of them.A delay does not by…

Operating with a deficient licence can give rise to sanctions ranging from an administrative fine to the closure of the business premises. The sanctions are graduated: an administrative fine and suspension of the activity first and, where the deficiency is not made good, sealing and closure of the premises. They rest on the workplace opening-and-operating licence legislation together with the relevant sectoral rules. The exposure does not stop at the administrative penalty either — it can mean an insurance indemni…

Registration is where the obligations start, not where they stop. Tax office and SGK (social security) workplace registrations, certification of the statutory books required by the Turkish Commercial Code (No. 6102), the e-ledger and e-invoice applications, and setting up a KEP (registered electronic mail) address and electronic service all arrive at once. A company that processes personal data comes within the Personal Data Protection Law (No. 6698) and its VERBİS registration, and depending on what the company a…

A typical capital company files monthly VAT and a withholding-and-premium service return, quarterly advance tax, and an annual corporate tax return. Those obligations rest respectively on the VAT Law (No. 3065), the Income Tax Law (No. 193), the Social Insurance and General Health Insurance Law (No. 5510) and the Corporate Tax Law (No. 5520). Depending on what you do, stamp tax, special consumption tax (ÖTV) or accommodation tax returns can arise on top of those.The filing dates and the payment dates are not the s…

The employer runs the work permit application, but the route differs depending on where the foreign national is. If they already hold a residence permit in Türkiye of sufficient duration, the employer makes the application from inside the country.If the foreign national is abroad, the process has two legs: the employee applies for a work visa at the Turkish consulate in the country where they are, and the employer completes the application from Türkiye with the Ministry of Labour and Social Security under the same…

Yes. As part of ongoing tax compliance we monitor changes in legislation and secondary regulation and flag the incentives, allowances and exemptions that apply to your company, together with an estimate of their impact. Tax in Türkiye is shaped by frequently amended instruments, including the Corporate Tax Law (Law 5520), the Income Tax Law (Law 193) and the VAT Law (Law 3065), alongside the investment-incentive regime and the R&D support regime under Law No. 5746, which is one of the areas companies most often ov…

This decision depends on the number of shareholders, the capital structure, the flexibility of share transfers, and your growth plans. Joint-stock companies may generally be suitable for more corporate, investment-ready structures, while limited liability companies may be suitable for smaller partnerships. By analysing your business model, we evaluate the advantages of each structure for your specific situation.