Tax Compliance · Alt Service

Use support programmes by managing commitment risk.

KOSGEB, TÜBİTAK, development agencies, and export supports: eligibility screening, application file, and commitment-audit compliance.

Parent ServiceTax Compliance
Sub-service Dossier
Overview

The universe beyond the incentive certificate

The investment incentive certificate is not the only tool: KOSGEB's SME supports, TÜBİTAK's R&D grants, development-agency programmes, the Ministry of Trade's export and brand supports, and employment incentives each open separate windows. The right combination can bring together multiple sources on the same project — with careful attention to the prohibition on double financing.

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From application to collection

Eligibility screening (scale, sector, project nature), an application strategy aligned with the call schedule, preparation of the technical-financial file, and revision management during the evaluation process. Winning a grant is half the journey; the discipline of documenting expenditures and the interim reports are the other half.

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Commitment and audit risk

The risk these supports share is repayment: if the committed employment, exports, or project output does not materialise, the support may be reclaimed with interest. The termination and repayment provisions in the agreements must be analysed from the outset; the tracking of actual performance must be tied to the accounting setup. The eligibility of foreign-capital companies varies by programme — the equal-treatment principle of Law No. 4875 (Turkish Foreign Direct Investment Law) does not produce the same result in every programme.

How We Work

Five steps from map to collection

Portfolio screening: your investment, R&D and export projects are gathered into a single list. Programme mapping: KOSGEB supports, TÜBİTAK calls, development-agency programmes and Ministry of Trade schemes are matched project by project, with an overlap analysis against the regimes of the R&D Law No. 5746 and the Technology Development Zones Law No. 4691. Application file: built with technical, financial and legal integrity, with revision requests managed through evaluation. Agreement analysis: commitment, termination and repayment clauses are reported before signature. Performance tracking: the expenditure-documentation routine and audit preparation are tied to the accounting rhythm. Deliverables: the support map, the application files and the commitment calendar — monitored as a whole within our Tax, Investment Incentives & State Aid focus. On the EU side, Türkiye's associated-country status in Horizon Europe opens a separate window for R&D consortia; where combined with national supports, the double-funding prohibition is secured through project accounting. For foreign-capital structures, eligibility is examined programme by programme — at the establishment stage, the support strategy is built into the foreign direct investment plan.

Who Engages Us

Foreign capital and the EU window

Who typically comes to us: manufacturers setting up an R&D centre, exporters looking for brand support, and German companies building an investment in Türkiye. Where there is foreign capital in the structure, eligibility is examined separately for each programme, and if you are still at the incorporation stage the support strategy is built as part of the foreign direct investment plan. On the EU side, Türkiye’s status as an associated country in Horizon Europe opens a window of its own, and where that is combined with national support the prohibition on double funding is safeguarded through the project accounting.

Why Köksal?

We are by your side for Government Supports & Grant Programmes

We map out the support landscape for your project portfolio, build the application files with legal and financial integrity, and monitor the commitment schedule together with your incentive certificate processes on a single dashboard.

Köksal team multidisciplinary work
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Other Applications of This Service

Tax Compliance — our other specialised solutions in this area.

Tax Compliance — back to the parent service
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Matter Connections

The focus areas, practice areas, desks and legislation connected with this sub-service.

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The Team Delivering This Service

With our multilingual team of lawyers, well-versed in Turkish and German law, we are by your side.

Usually yes — but funding the same expenditure item from two sources (double funding) is prohibited. An item-by-item separation plan is essential.

It depends on the programme: the SME definition, shareholding ratios, and the special conditions of certain calls are decisive. Have an eligibility screening done before applying.

Documentation: non-project expenditures getting mixed in, gaps in time records and deviations from commitments going unreported. Setting up the audit framework from day one reduces the repayment risk.

Service

Government Supports & Grant Programmes — get the right legal support.

Let us identify the right solution together, drawing on our experience in Türkiye and the DACH region.