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What can and cannot a foreign company do with a liaison office in Türkiye?

A liaison office is suitable for market research and representation; commercial activity and issuing invoices are prohibited. If commercial activity is planned, a branch or company must be…

Updated · July 20261 min readCategory · Focus Areas
Short answer

A liaison office is suitable for market research and representation; commercial activity and issuing invoices are prohibited. If commercial activity is planned, a branch or company must be established. We determine the right structure according to your activity plan.

A liaison office is suitable for market research and representation; commercial activity and issuing invoices are prohibited. If commercial activity is planned, a branch or company must be established. We determine the right structure according to your business plan.

A few practical limits define it: the office must be funded from the parent abroad and may not earn commercial income in Türkiye, the permit from the Ministry of Industry and Technology is granted for a limited term and then renewed on the basis of past activity, and its personnel still need work permits. It is a presence-and-coordination tool; the moment you invoice or trade, a branch or company becomes necessary.

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Related questions

Yes; profits, dividends, and sale proceeds can be transferred freely. With the right tax and documentation arrangements, transfers are routine transactions; we also make sure you benefit from double taxation treaties in the most efficient way.

Yes: remote work must be set out in a written contract, and rules on expenses, data security, occupational health, and availability must be defined. We prepare the additional protocols suited to your hybrid model.

The incentive system does not distinguish between domestic and foreign investors; in addition, double taxation treaties provide a significant advantage in profit repatriation. We set up the structure with the taxation of both countries in view.

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