{"id":1003,"date":"2024-10-01T16:15:28","date_gmt":"2024-10-01T13:15:28","guid":{"rendered":"https:\/\/workon.com.tr\/en\/?p=1003"},"modified":"2026-09-19T13:30:00","modified_gmt":"2026-09-19T10:30:00","slug":"complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey","status":"publish","type":"post","link":"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/","title":{"rendered":"Foreign Company Entry into Turkey: Subsidiary, Branch or Liaison Office (2026)"},"content":{"rendered":"<p><strong>Yes. A foreign company can generally own shares in a Turkish company, including a wholly foreign-owned Turkish subsidiary, subject to sector-specific restrictions.<\/strong> When an overseas parent company enters T\u00fcrkiye, the more important question is which market-entry vehicle fits the planned activity: a <strong>Turkish subsidiary<\/strong>, a <strong>branch office<\/strong>, or a <strong>liaison office<\/strong>.<\/p>\n<p>The three structures solve different problems. A subsidiary is a separate Turkish legal entity whose shareholder can be the foreign parent. A branch is a commercial extension of the foreign parent and is not a separate legal entity. A liaison office is a Ministry-licensed, non-commercial representative presence and cannot conduct commercial activity in T\u00fcrkiye.<\/p>\n<p>The Republic of T\u00fcrkiye Investment Office\u2019s current <span style=\"text-decoration: underline; color: #000080;\"><strong><a href=\"https:\/\/www.invest.gov.tr\/en\/InvestmentGuide\/Pages\/establishing-a-business.aspx\" target=\"_blank\" rel=\"noopener\">Establishing a Business guide<\/a><\/strong><\/span> confirms the equal-treatment principle for international investors, the foreign legal-entity shareholder route, the branch framework and the liaison-office licensing rules.<\/p>\n<div id=\"attachment_1964\" style=\"width: 1882px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/workon.com.tr\/en\/company-registration\/\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-1964\" class=\"size-full wp-image-1964\" src=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner.webp\" alt=\"Workon company registration and foreign company market-entry support in Turkey\" width=\"1872\" height=\"480\" srcset=\"https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner.webp 1872w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner-300x77.webp 300w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner-1024x263.webp 1024w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner-768x197.webp 768w, https:\/\/workon.com.tr\/en\/wp-content\/uploads\/sites\/3\/2025\/09\/workon-company-formation-banner-1536x394.webp 1536w\" sizes=\"auto, (max-width: 1872px) 100vw, 1872px\" \/><\/a><p id=\"caption-attachment-1964\" class=\"wp-caption-text\"><em>Workon coordinates Turkish market-entry and operational setup for foreign companies.<\/em><\/p><\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Foreign_Company_Entry_into_Turkey_Quick_Decision_Table\" >Foreign Company Entry into Turkey: Quick Decision Table<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#1_Turkish_Subsidiary_Owned_by_a_Foreign_Parent_Company\" >1. Turkish Subsidiary Owned by a Foreign Parent Company<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#When_a_subsidiary_is_usually_the_stronger_structure\" >When a subsidiary is usually the stronger structure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Liability_use_precise_wording\" >Liability: use precise wording<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#2_Branch_Office_of_a_Foreign_Company_in_Turkey\" >2. Branch Office of a Foreign Company in Turkey<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#When_a_branch_is_usually_worth_evaluating\" >When a branch is usually worth evaluating<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#3_Liaison_Office_in_Turkey\" >3. Liaison Office in Turkey<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Typical_liaison-office_purposes\" >Typical liaison-office purposes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Permit_period_and_official_processing_target\" >Permit period and official processing target<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Can_a_Foreign_Company_Be_the_Shareholder_of_a_Turkish_LLC_or_JSC\" >Can a Foreign Company Be the Shareholder of a Turkish LLC or JSC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Foreign_Corporate_Shareholder_Documents_What_the_Turkish_File_Needs_to_Prove\" >Foreign Corporate Shareholder Documents: What the Turkish File Needs to Prove<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Apostille_Consular_Legalization_and_Turkish_Translation\" >Apostille, Consular Legalization and Turkish Translation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Branch_Documents_vs_Subsidiary_Documents_vs_Liaison_Documents\" >Branch Documents vs Subsidiary Documents vs Liaison Documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Tax_and_Statutory_Compliance_Do_Not_Choose_the_Structure_from_One_Tax_Rate\" >Tax and Statutory Compliance: Do Not Choose the Structure from One Tax Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Registration_Is_Not_Operational_Readiness\" >Registration Is Not Operational Readiness<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Which_Structure_Should_a_Foreign_Parent_Choose\" >Which Structure Should a Foreign Parent Choose?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#How_Workon_Supports_Foreign-Company_Market_Entry\" >How Workon Supports Foreign-Company Market Entry<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/workon.com.tr\/en\/complete-guide-to-setting-up-a-subsidiary-branch-office-or-liaison-office-in-turkey\/#Official_Reference_Points\" >Official Reference Points<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Foreign_Company_Entry_into_Turkey_Quick_Decision_Table\"><\/span>Foreign Company Entry into Turkey: Quick Decision Table<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Decision factor<\/th>\n<th>Turkish subsidiary<\/th>\n<th>Branch office<\/th>\n<th>Liaison office<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Separate Turkish legal entity<\/td>\n<td>Yes<\/td>\n<td>No<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Foreign parent can own it<\/td>\n<td>Yes, as shareholder<\/td>\n<td>No shareholders; it is the parent\u2019s branch<\/td>\n<td>No shareholders; representative office of parent<\/td>\n<\/tr>\n<tr>\n<td>Commercial activity in T\u00fcrkiye<\/td>\n<td>Yes<\/td>\n<td>Yes<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Can issue invoices \/ earn commercial revenue<\/td>\n<td>Yes, subject to activity and tax rules<\/td>\n<td>Yes, within parent-company purposes<\/td>\n<td>No commercial activity<\/td>\n<\/tr>\n<tr>\n<td>Activity scope<\/td>\n<td>Defined by its own Turkish articles and licenses<\/td>\n<td>Must remain within parent-company purposes<\/td>\n<td>Only approved non-commercial activities<\/td>\n<\/tr>\n<tr>\n<td>Statutory capital<\/td>\n<td>Depends on Turkish company type<\/td>\n<td>No statutory branch capital requirement<\/td>\n<td>Not a share-capital company<\/td>\n<\/tr>\n<tr>\n<td>Main establishment authority<\/td>\n<td>Trade Registry incorporation<\/td>\n<td>Trade Registry branch registration<\/td>\n<td>Ministry of Industry and Technology license<\/td>\n<\/tr>\n<tr>\n<td>Foreign-investment reporting<\/td>\n<td>For a foreign-capital company within the FDI framework, applicable E-TUYS reporting includes the annual EK-1 activity information by the end of May<\/td>\n<td>Applicable E-TUYS reporting includes the annual EK-1 activity information by the end of May<\/td>\n<td>Annual EK-4 liaison-office activity form and required attachments are submitted to the Ministry by the end of May<\/td>\n<\/tr>\n<tr>\n<td>Typical strategic use<\/td>\n<td>Separate long-term Turkish operating company<\/td>\n<td>Parent company itself conducts Turkish commercial activity<\/td>\n<td>Research, representation and coordination without sales<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Annual foreign-investment reporting is not the same for all three structures.<\/strong> Foreign-capital companies and branches within the FDI framework complete the applicable annual EK-1 activity information electronically through E-TUYS by the end of May. Liaison offices instead submit the EK-4 liaison-office activity form and supporting evidence to the Ministry by the end of May. Failure to submit the liaison-office annual form can block an extension request and can expose the office to ex officio cancellation of its operating permit.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Turkish_Subsidiary_Owned_by_a_Foreign_Parent_Company\"><\/span>1. Turkish Subsidiary Owned by a Foreign Parent Company<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A subsidiary is a Turkish company with its own legal personality. The foreign parent holds shares in that Turkish entity rather than operating through the same legal identity. In practice, the most common corporate forms are the limited liability company (LLC) and joint stock company (JSC).<\/p>\n<p>Current official investment guidance states that international investors may establish company forms under the Turkish Commercial Code and that there are generally no nationality restrictions on shareholders or management rights, except in specific regulated sectors.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"When_a_subsidiary_is_usually_the_stronger_structure\"><\/span>When a subsidiary is usually the stronger structure<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>the group wants a separate Turkish operating company;<\/li>\n<li>the Turkish business will have its own contracts, assets, employees and banking relationships;<\/li>\n<li>future investors or additional shareholders may join the Turkish company;<\/li>\n<li>the local business may need a broader activity framework than the foreign parent\u2019s existing purposes;<\/li>\n<li>the group wants governance through shareholder rights in a distinct Turkish entity.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Liability_use_precise_wording\"><\/span>Liability: use precise wording<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The structural advantage is that the subsidiary has a separate legal personality. That does <strong>not<\/strong> mean the foreign parent can never face exposure. Guarantees, contractual commitments, director or manager conduct, tax matters and group arrangements can affect practical liability. The correct comparison is structural separation\u2014not an absolute \u201cfirewall\u201d promise.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Branch_Office_of_a_Foreign_Company_in_Turkey\"><\/span>2. Branch Office of a Foreign Company in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A branch is the foreign parent company carrying on business in T\u00fcrkiye through a registered local branch. Official guidance is explicit: the branch has <strong>no shareholders<\/strong>, is <strong>not an independent legal entity<\/strong>, has <strong>no statutory capital requirement<\/strong>, and may operate only for purposes within the scope of the parent company.<\/p>\n<p>This makes a branch materially different from a subsidiary. The parent is not merely a shareholder; it is the legal enterprise behind the Turkish operation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"When_a_branch_is_usually_worth_evaluating\"><\/span>When a branch is usually worth evaluating<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>the foreign parent itself should be the contracting business in T\u00fcrkiye;<\/li>\n<li>the Turkish operation closely mirrors the parent\u2019s existing activity;<\/li>\n<li>the group does not need a separate Turkish shareholder structure;<\/li>\n<li>direct legal linkage between the parent and Turkish operation is acceptable;<\/li>\n<li>the branch\u2019s commercial and reporting structure fits the group\u2019s tax and governance plan.<\/li>\n<\/ul>\n<p>A branch is <strong>not automatically faster, cheaper or lower-risk<\/strong> than a subsidiary. Current Istanbul Trade Registry guidance requires the foreign parent to appoint a <strong>fully authorised representative resident in T\u00fcrkiye<\/strong> for the branch. Foreign parent-company documentation, that representative arrangement, banking\/KYC, licensed CPA\/SMMM and tax-compliance onboarding, and internal group approvals can materially affect the real setup burden.<\/p>\n<p>For the binary decision, see <span style=\"text-decoration: underline; color: #000080;\"><strong><a href=\"https:\/\/workon.com.tr\/en\/branch-office-vs-subsidiary-in-turkey\/\">Branch Office vs Subsidiary in Turkey<\/a><\/strong><\/span>. If the branch route is already chosen, continue with <span style=\"text-decoration: underline; color: #000080;\"><strong><a href=\"https:\/\/workon.com.tr\/en\/how-to-register-a-branch-office-in-turkey-complete-guide-for-foreign-companies\/\">How to Register a Branch Office in Turkey<\/a><\/strong><\/span>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Liaison_Office_in_Turkey\"><\/span>3. Liaison Office in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A liaison office is fundamentally a <strong>non-commercial<\/strong> structure. A foreign company may establish one only after obtaining a license from the Ministry of Industry and Technology, and the office may not engage in commercial activity in T\u00fcrkiye.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Typical_liaison-office_purposes\"><\/span>Typical liaison-office purposes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>market research and feasibility studies;<\/li>\n<li>representation of the foreign parent;<\/li>\n<li>supplier or group-company coordination;<\/li>\n<li>regional coordination;<\/li>\n<li>information gathering and other approved non-commercial functions.<\/li>\n<\/ul>\n<p>If the Turkish presence must sell products or services, invoice customers, collect sales revenue or otherwise operate commercially, the liaison-office route does not fit that objective.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Permit_period_and_official_processing_target\"><\/span>Permit period and official processing target<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Current official guidance states that initial liaison-office licenses may be granted for a maximum of <strong>three years<\/strong> within the declared activity. Establishment and extension applications are stated to be concluded within <strong>15 working days<\/strong> when the requested information and documents are complete and accurate. This is a government processing target for the liaison-office application\u2014not a guaranteed end-to-end market-entry timeline.<\/p>\n<p>Extensions are activity-dependent. Official guidance specifically states that offices licensed for market research or promotion of the foreign company\u2019s products or services are not extended merely as a continuation of the same activity.<\/p>\n<p>After establishment, the liaison office must also complete time-sensitive Ministry follow-up: current official guidance requires copies of the tax-registration record and office lease to be submitted to the General Directorate within <strong>one month<\/strong>. Changes to the office representative, foreign-company title or address are also subject to one-month notification rules with the relevant supporting documents.<\/p>\n<p>The annual reporting duty is separate. Under the current foreign-investment framework, the liaison office submits its annual activity information and supporting documents by the end of May. Failure to submit the required annual package can prevent an extension request from being evaluated and can expose the activity permit to ex officio revocation under the applicable rules.<\/p>\n<p>For the direct non-commercial-versus-commercial comparison, see <span style=\"text-decoration: underline; color: #000080;\"><strong><a href=\"https:\/\/workon.com.tr\/en\/liaison-office-vs-branch-in-turkey\/\">Liaison Office vs Branch in Turkey<\/a><\/strong><\/span>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_a_Foreign_Company_Be_the_Shareholder_of_a_Turkish_LLC_or_JSC\"><\/span>Can a Foreign Company Be the Shareholder of a Turkish LLC or JSC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Generally, yes.<\/strong> The foreign parent can be a legal-entity shareholder in the new Turkish company. The official registration guidance has a specific document lane for a foreign legal entity designated as shareholder.<\/p>\n<p>The core issue is not whether a foreign company can own the shares, but whether the Turkish registration file proves the foreign company\u2019s current legal status, authorized signatories and valid corporate approval to establish or invest in the Turkish entity.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Foreign_Corporate_Shareholder_Documents_What_the_Turkish_File_Needs_to_Prove\"><\/span>Foreign Corporate Shareholder Documents: What the Turkish File Needs to Prove<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The exact document names vary by jurisdiction, but the Turkish file generally needs evidence covering four questions:<\/p>\n<table>\n<thead>\n<tr>\n<th>Question Turkish authorities need answered<\/th>\n<th>Typical evidence<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Does the foreign parent legally exist and remain active?<\/td>\n<td>Certificate of activity, registry extract, good-standing evidence or jurisdictional equivalent<\/td>\n<\/tr>\n<tr>\n<td>Who can legally sign for the parent?<\/td>\n<td>Registry\/signatory information or equivalent current corporate record<\/td>\n<\/tr>\n<tr>\n<td>Did the parent validly approve the Turkish investment?<\/td>\n<td>Resolution of the competent corporate organ<\/td>\n<\/tr>\n<tr>\n<td>Who may complete the Turkish process?<\/td>\n<td>Power of attorney where the process is handled by proxy<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The Investment Office\u2019s current guidance specifically says that a foreign legal-entity shareholder\u2019s certificate of activity should show the company\u2019s current status and signatories, and that the competent corporate body must authorize the establishment.<\/p>\n<p>A \u201cCertificate of Good Standing\u201d is therefore <strong>not automatically sufficient by itself<\/strong> if it does not contain the information required for the Turkish filing or if additional corporate approval\/signatory evidence is needed.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Apostille_Consular_Legalization_and_Turkish_Translation\"><\/span>Apostille, Consular Legalization and Turkish Translation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Foreign corporate documents must be prepared for valid official use in T\u00fcrkiye, but the authentication sequence should follow the exact document and receiving authority rather than one universal formula. For example, current Istanbul Trade Registry guidance for a foreign company branch requires foreign-law documents in the branch file to be authenticated through the relevant Turkish consulate or the Apostille Convention, with a notarised Turkish translation. Foreign corporate-shareholder and liaison-office files should likewise be checked against their own current document list before execution.<\/p>\n<p>Before ordering documents, confirm exactly which authority issues each record, whether the document itself or an official\/notarial certification is the item to be authenticated, whether the Apostille Convention applies or Turkish-consular legalisation is required, and what Turkish translation\/notarial treatment the receiving authority expects. This prevents paying for the wrong document or completing an unnecessary authentication step.<\/p>\n<p>For deeper document questions, use the <span style=\"text-decoration: underline; color: #000080;\"><strong><a href=\"https:\/\/workon.com.tr\/en\/apostille-for-turkey-documents\/\">Apostille for Turkey Documents guide<\/a><\/strong><\/span> and the relevant sworn-translation guidance rather than turning this market-entry page into a document-legalization manual.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Branch_Documents_vs_Subsidiary_Documents_vs_Liaison_Documents\"><\/span>Branch Documents vs Subsidiary Documents vs Liaison Documents<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Document area<\/th>\n<th>Subsidiary<\/th>\n<th>Branch<\/th>\n<th>Liaison office<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Foreign parent existence\/current status<\/td>\n<td>Required for corporate shareholder<\/td>\n<td>Required<\/td>\n<td>Required<\/td>\n<\/tr>\n<tr>\n<td>Parent corporate approval<\/td>\n<td>Approval to establish\/invest<\/td>\n<td>Resolution to open branch<\/td>\n<td>Authorization for liaison-office activity\/representative<\/td>\n<\/tr>\n<tr>\n<td>Turkish articles of association<\/td>\n<td>New Turkish company articles<\/td>\n<td>No separate Turkish company articles; parent constitutional documents are filed<\/td>\n<td>No Turkish company articles<\/td>\n<\/tr>\n<tr>\n<td>Representative authority<\/td>\n<td>Company management\/signatory structure<\/td>\n<td>Resident branch representative with authority<\/td>\n<td>Liaison-office representative authorization<\/td>\n<\/tr>\n<tr>\n<td>Financial statements<\/td>\n<td>Not the core incorporation document in every case<\/td>\n<td>Not the core branch list in official guidance<\/td>\n<td>Financial information is part of liaison application documentation<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Tax_and_Statutory_Compliance_Do_Not_Choose_the_Structure_from_One_Tax_Rate\"><\/span>Tax and Statutory Compliance: Do Not Choose the Structure from One Tax Rate<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A Turkish subsidiary and a Turkish branch both create Turkish tax and statutory-compliance obligations, but their legal and profit-repatriation mechanics differ. A liaison office is non-commercial but still has local administrative, payroll, lease, social-security and Ministry-reporting requirements.<\/p>\n<p>The correct tax comparison depends on the parent jurisdiction, Turkish activity, applicable double-tax treaty, profit-flow plan and sector. Do not choose a structure from a generic statement that one option is always \u201ctax-free,\u201d \u201csimpler\u201d or \u201ccheaper.\u201d<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Registration_Is_Not_Operational_Readiness\"><\/span>Registration Is Not Operational Readiness<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Whichever structure is selected, establishment is only the legal starting point. Depending on the model and activity, operational readiness can also require:<\/p>\n<ul>\n<li>registered address and premises suitability;<\/li>\n<li>tax registration\/follow-up and licensed CPA\/SMMM and tax-compliance onboarding;<\/li>\n<li>corporate bank-account and KYC preparation;<\/li>\n<li>SGK\/employer setup and payroll processes;<\/li>\n<li>work permits for foreign staff;<\/li>\n<li>KEP, e-signature and other digital compliance tools;<\/li>\n<li>sector licenses, municipal permits or customs registrations;<\/li>\n<li>local contracts, invoicing and internal group approvals.<\/li>\n<\/ul>\n<p>A Trade Registry certificate or liaison-office license does not automatically mean the Turkish operation is ready to bank, hire, invoice, import or move foreign staff.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Which_Structure_Should_a_Foreign_Parent_Choose\"><\/span>Which Structure Should a Foreign Parent Choose?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Evaluate a subsidiary<\/strong> when you want a separate Turkish operating company with its own legal identity, governance and future shareholder flexibility.<\/p>\n<p><strong>Evaluate a branch<\/strong> when the foreign parent itself should conduct commercial activity in T\u00fcrkiye and the parent accepts the direct structural link to branch obligations.<\/p>\n<p><strong>Evaluate a liaison office<\/strong> when the Turkish presence is strictly non-commercial and exists for approved research, representation or coordination.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_Workon_Supports_Foreign-Company_Market_Entry\"><\/span>How Workon Supports Foreign-Company Market Entry<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Workon coordinates market-entry and operational setup for foreign parent companies entering T\u00fcrkiye, including Turkish subsidiary or branch setup, liaison-office preparation workflows, registered address and workspace, document sequencing, bank-account application support, licensed CPA\/SMMM onboarding coordination and other post-establishment steps. Where legal, tax, CPA\/SMMM or another regulated professional scope is required, Workon can coordinate the appropriately authorised professional and keep that work aligned with the wider market-entry and operating plan.<\/p>\n<p>For a Turkish subsidiary, see <span style=\"text-decoration: underline; color: #000080;\"><strong><a href=\"https:\/\/workon.com.tr\/en\/company-registration\/\">Workon company registration support<\/a><\/strong><\/span>. If you are still deciding between structures, first identify whether the Turkish operation will be commercial and whether it needs a separate Turkish legal identity; those two questions eliminate most of the wrong options immediately.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Official_Reference_Points\"><\/span>Official Reference Points<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.invest.gov.tr\/en\/investmentguide\/pages\/establishing-a-business.aspx\" target=\"_blank\" rel=\"noopener\">Invest in T\u00fcrkiye \u2014 subsidiary, branch and liaison-office framework<\/a><\/li>\n<li><a href=\"https:\/\/www.ito.org.tr\/tr\/hizmetler\/ticaret-sicili-islemleri\/tescil-islemleri\/merkezi-yurtdisi-turkiye-subesi\" target=\"_blank\" rel=\"noopener\">Istanbul Chamber of Commerce \u2014 foreign-company branch registration<\/a><\/li>\n<li><a href=\"https:\/\/www.sanayi.gov.tr\/uygulamalar\" target=\"_blank\" rel=\"noopener\">Ministry of Industry and Technology \u2014 E-TUYS<\/a><\/li>\n<li><a href=\"https:\/\/www.sanayi.gov.tr\/merkez-birimi\/14a09761d390\/diger\/b81096\" target=\"_blank\" rel=\"noopener\">Ministry of Industry and Technology \u2014 liaison-office procedures<\/a><\/li>\n<\/ul>\n<p><em><strong>Current-rule note:<\/strong> Last reviewed 17 September 2026. Subsidiary, branch and liaison-office suitability depends on the parent company, planned Turkish activity, sector, reporting obligations and current authority requirements; Workon can coordinate the relevant setup, licensed-professional and authority-facing workstreams around the selected entry model.<\/em><\/p>\n<p>[clicksus-faqpage]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yes. A foreign company can generally own shares in a Turkish company, including a wholly [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1022,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","clicksus-faqpage":{"Sorular":[{"Soru":"Can a foreign parent company wholly own a Turkish subsidiary?","Cevap":"Generally yes. A foreign legal entity can be the shareholder of a Turkish LLC or JSC, subject to any sector-specific restrictions or approvals. The Turkish filing must properly evidence the foreign parent\u2019s current legal status, authorised signatories and corporate approval for the investment."},{"Soru":"Can a liaison office sell products or issue invoices in Turkey?","Cevap":"No. A liaison office is intended for approved non-commercial activities such as market research, representation and coordination. If the Turkish presence must sell, invoice or earn commercial revenue, a subsidiary or branch should be evaluated instead."},{"Soru":"How long does a liaison-office application take?","Cevap":"Current official guidance states that establishment and extension applications are targeted to be concluded within 15 working days when the requested information and documents are complete and accurate. This is an authority processing target, not a guaranteed end-to-end market-entry timeline."},{"Soru":"Does establishing a subsidiary, branch or liaison office make the Turkish operation fully ready to run?","Cevap":"No. Depending on the structure and activity, operational readiness can also require a suitable address, licensed CPA\/SMMM and tax-compliance onboarding, banking and KYC, SGK and payroll, work permits for foreign staff, KEP or e-signature, sector licences, customs registrations and other operational steps."}],"Ayarlar":{"mikridata_aktif":true}},"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","rank_math_title":"Foreign Company Entry into Turkey: Subsidiary vs Branch vs Liaison","rank_math_description":"Compare a Turkish subsidiary, branch and liaison office for a foreign parent company. See legal status, commercial activity, documents and setup route.","rank_math_focus_keyword":"foreign company entry into Turkey"},"categories":[2],"tags":[],"class_list":["post-1003","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/1003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/comments?post=1003"}],"version-history":[{"count":7,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/1003\/revisions"}],"predecessor-version":[{"id":6165,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/posts\/1003\/revisions\/6165"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media\/1022"}],"wp:attachment":[{"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/media?parent=1003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/categories?post=1003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/workon.com.tr\/en\/wp-json\/wp\/v2\/tags?post=1003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}