Registration of a Turkish Branch of a Foreign Company. Service offer

Any foreign company can register a branch in Turkey. This requires going through a two-step application process, obtaining a tax number and paying a government fee.

The branch registration includes the following steps:

1. Entering your foreign company into the MERSIS electronic system. In Turkey, registration of legal entities and a number of basic operations related to their management are carried out in a single Internet portal. In order to register a Turkish branch of a foreign company, it is necessary to first add this company’s information to the portal, as well as authorize the person who will act as the branch manager through the related electronic system E-Devlet.
2. Making an electronic application. At this stage, it is necessary to upload to MERSIS the main data of the future branch and its head company, as well as scanned copies of documents. The electronic application is checked and approved within a few days, after which one can proceed to the physical submission of documents.
3. Obtaining a potential tax number for your branch. The tax number is part of the information required to register a branch. It is impossible to obtain it before registration, however, Turkish law offers the possibility of applying for a potential tax number which is temporary and formalistic. To do this, an individual who will act as branch manager must visit the tax office at the expected place of registration.
4. Submitting a paper application and foreign company documents and paying the government fee. Documents are submitted to one of the three specialized divisions of the Istanbul Chamber of Commerce, with payment of government fee of approximately TRY 5 800 (Turkish Lira).
5. Entering a branch of a foreign companyinto the registry and issuing its documents. The application is assessed within a week, and the branch is entered into the registry. As a confirmation of registration, you will receive a copy of the relevant notice in the gazette, a certificate of the branch’s activities and a tax certificate. All these documents are provided electronically.
6. Preparing a card with specimen signatures of authorized persons. This document is required for any subsequent actions with the branch, including bank account opening. It can be made in a notary’s office during a personal visit of the branch manager.
7. Obtaining a permanent tax number. After the branch is registered, you can again visit the tax office to replace the temporary tax number with a permanent one.

To register a branch in Turkey, you will be required to provide the following documents for the head company:

1. Letter from the registration authority of the head company’s country confirming that it has complied with all the requirements necessary for registering a foreign branch;
2. Extract from the state register;
3. Articles;
4. Director’s resolution to register a branch and appoint its manager;
5. Declaration of the head company’s director specifying the company’s name, legal form, type of activity, authorized capital, incorporation date, registration number, country of incorporation, this country’s EU or non-EU member status, website, name of the branch, capital of the branch, personal data of the branch manager, registered office of the branch;
6. Branch manager specimen signature card;
7. Any other documents required in the foreign company’s country of incorporation for the registration of a branch.

A foreign company’s Turkish branch manager can be any person who has the right to reside in Turkey and is registered in the E-Devlet system. To be able to perform registration actions, it is enough for the manager to have a short-term residence permit. However, he will further need to obtain a work permit.

Following its set-up and tax registration, a branch must undergo an initial inspection by the tax office. It will include a visit of tax officers to your office so that they can make sure it is real and conduct a short formal interview.

Like any commercial organization, a branch must prepare financial statements and pay taxes, and will need to open a bank account for its business operations.

We will be happy to provide support to you at all stages of registration of the branch and its subsequent administration. Our experienced specialists will help you understand the specifics of document flow and interaction with Turkish government authorities, and will take care of all the technical formalities.

For more information on this subject and for assistance in selecting the structure best suited for your business needs, please contact your GSL consultant.

[1] The fees are valid as of July 2024.

[2] You can prepare apostilled copies of passports without our help.

[3] If an apostilled power of attorney is required for the registration of a branch, you can prepare and submit it to us (we will provide the required text of the power of attorney).

[4] The minimum fee for keeping accounting records and preparing financial statements for a Turkish company is USD 500 per month (this fee does not include the audit of financial statements).