{"id":5868,"date":"2025-01-18T13:43:38","date_gmt":"2025-01-18T13:43:38","guid":{"rendered":"https:\/\/www.cbhukuk.com\/?p=5868"},"modified":"2026-03-16T22:00:56","modified_gmt":"2026-03-16T22:00:56","slug":"establishing-a-liaison-office-in-turkey","status":"publish","type":"post","link":"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/","title":{"rendered":"Establishing a Liaison Office in Turkey For Foreign Companies"},"content":{"rendered":"<section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-image align_center\"><div class=\"w-image-h\"><img decoding=\"async\" width=\"800\" height=\"400\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/liaison-office-in-turkey-800x400.jpg\" class=\"attachment-us_800_400 size-us_800_400\" alt=\"liaison office in turkey\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/liaison-office-in-turkey-800x400.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/liaison-office-in-turkey-300x150.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/liaison-office-in-turkey-1024x512.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/liaison-office-in-turkey-100x50.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/liaison-office-in-turkey-90x45.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/liaison-office-in-turkey-120x60.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/liaison-office-in-turkey-e1737205046212.jpg 1000w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_275474cc has_text_color\"><div class=\"wpb_wrapper\"><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 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\">Index<\/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 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#WHAT_IS_A_LIASION_OFFICE_UNDER_TURKISH_COMMERCIAL_LAW\">WHAT IS A LIASION OFFICE UNDER TURKISH COMMERCIAL LAW?<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#WHAT_ARE_THE_CONDITIONS_FOR_FOREIGN_COMPANIES_TO_ESTABLISH_A_LIAISON_OFFICE_IN_TURKEY\">WHAT ARE THE CONDITIONS FOR FOREIGN COMPANIES TO ESTABLISH A 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-3\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#1_The_Company_Must_Be_Established_Abroad\">1. The Company Must Be Established Abroad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#2_Obtaining_Permission_from_the_Ministry\">2. Obtaining Permission from the Ministry<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#3_Prohibition_of_Commercial_Activities\">3. Prohibition of Commercial Activities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#4_Submission_of_Complete_and_Accurate_Application_Documents\">4. Submission of Complete and Accurate Application Documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#5_Specially_Regulated_Sectors\">5. Specially Regulated Sectors<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#HOW_TO_ESTABLISH_A_LIAISON_OFFICE_IN_TURKEY_FOR_FOREIGN_COMPANIES\">HOW TO ESTABLISH A LIAISON OFFICE IN TURKEY FOR FOREIGN COMPANIES?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#Documents_Required_for_Liaison_Office_Establishment_Application_in_Turkey\">Documents Required for Liaison Office Establishment Application in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#Completion_of_the_Application_Process\">Completion of the Application Process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#Duration_and_Extension_of_Liaison_Office_Permit_in_Turkey\">Duration and Extension of Liaison Office Permit in Turkey<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#WHAT_ARE_THE_ACTIVITY_AREAS_OF_CONTACT_OFFICES_IN_TURKEY\">WHAT ARE THE ACTIVITY AREAS OF CONTACT OFFICES IN TURKEY?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#WHAT_IS_THE_ACTIVITY_DURATION_OF_A_LIAISON_OFFICE_IN_TURKEY\">WHAT IS THE ACTIVITY DURATION OF A 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-14\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#1_%E2%80%93_Evaluation_of_Liaison_Office_Permit_Extension_Requests_in_Turkey\">1 \u2013 Evaluation of Liaison Office Permit Extension Requests in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#2_%E2%80%93_In_Which_Cases_Is_the_Operating_Period_of_a_Liaison_Office_in_Turkey_Not_Extended\">2 \u2013 In Which Cases Is the Operating Period of a Liaison Office in Turkey Not Extended?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#WHAT_ARE_THE_RESTRICTIONS_IMPOSED_ON_LIAISON_OFFICES_IN_TURKEY\">WHAT ARE THE RESTRICTIONS IMPOSED ON LIAISON OFFICES 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-17\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#1_Activity_Duration_Restrictions\">1. Activity Duration Restrictions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#2_Asset_and_Financing_Restrictions\">2. Asset and Financing Restrictions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#3_Branch_Opening_as_a_Commercial_Alternative\">3. Branch Opening as a Commercial Alternative<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#4_Employment_of_Personnel\">4. Employment of Personnel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#5_Dependence_on_the_Parent_Company\">5. Dependence on the Parent Company<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#FINANCING_EXPENSES_OF_LIAISON_OFFICE_IN_TURKEY\">FINANCING EXPENSES OF 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-23\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#1_Personnel_Salaries_and_Social_Security_Contributions\">1. Personnel Salaries and Social Security Contributions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#2_Rent_and_Office_Expenses\">2. Rent and Office Expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#3_Bookkeeping_and_Accounting_Expenses\">3. Bookkeeping and Accounting Expenses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#4_Translation_Services\">4. Translation Services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#5_Cleaning_and_Temporary_Services\">5. Cleaning and Temporary Services<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#AUTHORITY_AND_RESPONSIBILITY_OF_CONTACT_OFFICE_IN_TURKEY\">AUTHORITY AND RESPONSIBILITY OF CONTACT 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-29\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#1_Types_of_Legal_Relationships\">1. Types of Legal Relationships<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#2_Situation_Under_Turkish_Labor_Law\">2. Situation Under Turkish Labor Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#3_Termination_of_a_Liaison_Office_in_Turkey\">3. Termination of a Liaison Office in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#4_Termination_Process_and_Legal_Requirements\">4. Termination Process and Legal Requirements<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#HOW_LONG_DOES_IT_TAKE_TO_ESTABLISH_A_LIAISON_OFFICE_IN_TURKEY\">HOW LONG DOES IT TAKE TO ESTABLISH A LIAISON OFFICE IN TURKEY?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#CAN_LIAISON_OFFICES_ENGAGE_IN_SALES_ACTIVITIES_IN_TURKEY\">CAN LIAISON OFFICES ENGAGE IN SALES ACTIVITIES IN TURKEY?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#CAN_A_FOREIGN_WORKER_BE_EMPLOYED_IN_A_CONTACT_OFFICE_IN_TURKEY\">CAN A FOREIGN WORKER BE EMPLOYED IN A CONTACT OFFICE IN TURKEY?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#LOCAL_EXPENDITURES_OF_LIAISON_OFFICES_IN_TURKEY\">LOCAL EXPENDITURES OF LIAISON OFFICES IN TURKEY<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#OBLIGATIONS_AND_LEGAL_RESPONSIBILITIES_OF_A_LIAISON_OFFICE_IN_TURKEY\">OBLIGATIONS AND LEGAL RESPONSIBILITIES OF A 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-38\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#1_Documentation_of_the_Expenses_of_the_Liaison_Office\">1. Documentation of the Expenses of the Liaison Office<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#2_Preparation_and_Submission_of_the_Annual_Activity_Report\">2. Preparation and Submission of the Annual Activity Report<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#3_Auditing_and_Practices\">3. Auditing and Practices<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#IS_THERE_A_TAX_EXEMPTION_ON_SALARY_PAYMENTS_TO_WORKERS_IN_A_LIAISON_OFFICE_IN_TURKEY\">IS THERE A TAX EXEMPTION ON SALARY PAYMENTS TO WORKERS IN A 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-42\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#a_Income_Tax_Exemption_on_Salary_Payments_to_Personnel\">a. Income Tax Exemption on Salary Payments to Personnel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#b_Stamp_Tax_Deduction\">b. Stamp Tax Deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#c_Social_Security_Coverage_for_Workers\">c. Social Security Coverage for Workers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#d_Workplace_Notification\">d. Workplace Notification<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#ADVANTAGES_OF_OPENING_A_LIAISON_OFFICE_IN_TURKEY_FOR_FOREIGN_COMPANIES\">ADVANTAGES OF OPENING A LIAISON OFFICE IN TURKEY FOR FOREIGN COMPANIES<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#1_Tax_Advantages_of_Liaison_Offices_in_Turkey\">1. Tax Advantages of Liaison Offices in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#2_Tax_Declaration_Obligations_of_Liaison_Offices_in_Turkey\">2. Tax Declaration Obligations of Liaison Offices in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#3_Low-Cost_Entry_Opportunity\">3. Low-Cost Entry Opportunity<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#4_Market_Research_and_Customer_Analysis\">4. Market Research and Customer Analysis<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#5_Providing_Technical_and_Customer_Support\">5. Providing Technical and Customer Support<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#6_Sectoral_Success_and_Image_Building\">6. Sectoral Success and Image Building<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#KEY_DIFFERENCES_BETWEEN_A_LIAISON_OFFICE_AND_A_BRANCH\">KEY DIFFERENCES BETWEEN A LIAISON OFFICE AND A BRANCH<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/#SUPPORT_SERVICES_FOR_ESTABLISHING_A_LIAISON_OFFICE_IN_TURKEY_FOR_FOREIGN_COMPANIES\">SUPPORT SERVICES FOR ESTABLISHING A LIAISON OFFICE IN TURKEY FOR FOREIGN COMPANIES<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<h1><span class=\"ez-toc-section\" id=\"WHAT_IS_A_LIASION_OFFICE_UNDER_TURKISH_COMMERCIAL_LAW\"><\/span><strong>WHAT IS A LIASION OFFICE UNDER TURKISH COMMERCIAL LAW?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"74\" data-end=\"555\"><strong>A<\/strong> <strong data-start=\"76\" data-end=\"104\">liaison office in Turkey<\/strong> is a representative entity established by foreign companies to carry out certain activities <strong data-start=\"197\" data-end=\"242\">without engaging in commercial operations<\/strong>. These offices are responsible for tasks such as <strong data-start=\"292\" data-end=\"479\">representation and hosting, supervision of Turkish suppliers in terms of quality and standards, supplier sourcing, providing technical support, communication, and information transfer<\/strong>. In addition, they may also function as a <strong data-start=\"522\" data-end=\"552\">regional management center<\/strong>.<\/p>\n<p data-start=\"557\" data-end=\"969\">According to <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/business-law-in-turkey\/\"><strong data-start=\"570\" data-end=\"596\">Turkish Commercial Law<\/strong><\/a>, foreign companies have the right to establish a <strong data-start=\"646\" data-end=\"674\">contact office in Turkey<\/strong> to <strong data-start=\"678\" data-end=\"819\">conduct research related to their business field, evaluate the potential of the domestic market, and analyze new commercial opportunities<\/strong>. Instead of conducting direct commercial activities, these offices aim to <strong data-start=\"894\" data-end=\"966\">understand market dynamics and strengthen local cooperation networks<\/strong>.<\/p>\n<p data-start=\"971\" data-end=\"1276\">For many foreign companies, <strong data-start=\"999\" data-end=\"1037\">opening a liaison office in Turkey<\/strong> is often the <strong data-start=\"1051\" data-end=\"1098\">first step when entering the Turkish market<\/strong>. By providing <strong data-start=\"1113\" data-end=\"1140\">information and support<\/strong>, these offices contribute to <strong data-start=\"1170\" data-end=\"1273\">foreign brands gaining recognition in the local market and positioning themselves within the sector<\/strong>.<\/p>\n<p data-start=\"1278\" data-end=\"1462\">However, the <strong data-start=\"1291\" data-end=\"1311\">fundamental rule<\/strong> <strong>of liaison offices in Turkey<\/strong> is that <strong data-start=\"1339\" data-end=\"1393\">no sale of products or services can be carried out<\/strong> within these units, and <strong data-start=\"1418\" data-end=\"1459\">no commercial profit can be generated<\/strong>.<\/p>\n<p data-start=\"1464\" data-end=\"1863\">In conclusion, the <strong data-start=\"1483\" data-end=\"1531\">primary purpose of contact offices in Turkey<\/strong> is to <strong data-start=\"1538\" data-end=\"1602\">build a bridge between foreign brands and the Turkish market<\/strong>, including both sectors and customer bases. For foreign companies planning to enter the Turkish market, <strong data-start=\"1707\" data-end=\"1779\">opening a liaison office in compliance with the relevant legislation<\/strong> is of <strong data-start=\"1786\" data-end=\"1806\">vital importance<\/strong> to maintain their presence and activities effectively.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_small\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-iconbox us_custom_aea21514 iconpos_left style_default color_secondary align_center no_title\"><div class=\"w-iconbox-icon\" style=\"font-size:2rem;\"><i class=\"fas fa-gavel\"><\/i><\/div><div class=\"w-iconbox-meta\"><div class=\"w-iconbox-text\"><p><a href=\"https:\/\/trade.gov.tr\/data\/5b8e81b513b8761b8471bff3\/bcb0edd716f525278951eb40ac215aae.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Regulation on the Implementation of the Foreign Direct Investment Law<\/strong><\/a><\/p>\n<p><strong>ARTICLE 6<\/strong> \u2013 The Undersecretariat is authorized to grant permission to companies established under the laws of foreign countries to open liaison offices in Turkey, provided they do not engage in commercial activities, and to extend the duration of these permissions.<\/p>\n<p>Applications for establishment and extension of duration are finalized within 5 business days from the application date, provided that the required information and documents are complete and accurate.<\/p>\n<p>Requests by foreign companies to open liaison offices in areas subject to specific regulations, such as monetary and capital markets or insurance, are evaluated by the institutions or organizations authorized under the relevant special legislation.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_275474cc has_text_color\"><div class=\"wpb_wrapper\"><h2><span class=\"ez-toc-section\" id=\"WHAT_ARE_THE_CONDITIONS_FOR_FOREIGN_COMPANIES_TO_ESTABLISH_A_LIAISON_OFFICE_IN_TURKEY\"><\/span>WHAT ARE THE CONDITIONS FOR FOREIGN COMPANIES TO ESTABLISH A LIAISON OFFICE IN TURKEY?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"300\" data-end=\"617\"><strong>The establishment of a<\/strong> <strong data-start=\"323\" data-end=\"351\">liaison office in Turkey<\/strong> <strong>by foreign companies<\/strong> is subject to specific conditions regulated under the <strong data-start=\"427\" data-end=\"493\">Implementation Regulation of the Foreign Direct Investment Law<\/strong>. These requirements are designed to ensure that foreign companies operate in compliance with the Turkish legal framework.<\/p>\n<h3 data-start=\"619\" data-end=\"670\"><span class=\"ez-toc-section\" id=\"1_The_Company_Must_Be_Established_Abroad\"><\/span><strong data-start=\"623\" data-end=\"668\">1. The Company Must Be Established Abroad<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"671\" data-end=\"954\"><strong>The company applying to open a liaison office in Turkey must be a<\/strong> <strong data-start=\"727\" data-end=\"790\">legal entity established and operating in a foreign country<\/strong>. This condition guarantees that the liaison office acts on behalf of a company that is <strong>already engaged in international business and has recognized legal status.<\/strong><\/p>\n<h3 data-start=\"956\" data-end=\"1007\"><span class=\"ez-toc-section\" id=\"2_Obtaining_Permission_from_the_Ministry\"><\/span><strong data-start=\"960\" data-end=\"1005\">2. Obtaining Permission from the Ministry<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1008\" data-end=\"1614\"><strong>To open a<\/strong> <strong data-start=\"1018\" data-end=\"1046\">contact office in Turkey<\/strong>, it is <strong data-start=\"1054\" data-end=\"1133\">mandatory to obtain permission from the Ministry of Industry and Technology<\/strong>. The Ministry determines the scope and duration of the office\u2019s activities. Generally, newly established companies are not granted liaison office permits; at least <strong data-start=\"1298\" data-end=\"1361\">one year must have passed since the company\u2019s incorporation<\/strong>. However, this requirement is not absolute and <strong>may be evaluated within the Ministry\u2019s discretion.<\/strong> If the liaison office engages in activities beyond its permitted scope or conducts commercial business, <strong>the Ministry has the authority to close it down.<\/strong><\/p>\n<h3 data-start=\"1616\" data-end=\"1665\"><span class=\"ez-toc-section\" id=\"3_Prohibition_of_Commercial_Activities\"><\/span><strong data-start=\"1620\" data-end=\"1663\">3. Prohibition of Commercial Activities<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1666\" data-end=\"2273\"><strong data-start=\"1666\" data-end=\"1758\">Liaison offices in Turkey are strictly prohibited from conducting commercial activities.<\/strong> These offices are limited to <strong data-start=\"1788\" data-end=\"1879\">representation, promotion, market research, technical support, and information transfer<\/strong>. They <strong data-start=\"1886\" data-end=\"1919\">cannot sell goods or services<\/strong> through the office, nor can they perform any transaction aimed at generating revenue. <strong>Liaison offices are also prohibited from making financial investments or providing guarantees such as pledges or <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/mortgage-in-turkey\/\">mortgages<\/a>.<\/strong> This rule clearly emphasizes that liaison offices in Turkey serve only as a <strong data-start=\"2196\" data-end=\"2270\">preparatory function for foreign companies entering the Turkish market<\/strong>.<\/p>\n<h3 data-start=\"2275\" data-end=\"2345\"><span class=\"ez-toc-section\" id=\"4_Submission_of_Complete_and_Accurate_Application_Documents\"><\/span><strong data-start=\"2279\" data-end=\"2343\">4. Submission of Complete and Accurate Application Documents<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2346\" data-end=\"2698\">In applications for the establishment or extension of a liaison office in Turkey, <strong data-start=\"2418\" data-end=\"2516\">all requested documents and information must be submitted to the Ministry fully and accurately<\/strong>. Any missing or incorrect documentation may result in the rejection of the application. This measure is intended to ensure the <strong data-start=\"2644\" data-end=\"2695\">legal security of foreign investments in Turkey<\/strong>.<\/p>\n<h3 data-start=\"2700\" data-end=\"2740\"><span class=\"ez-toc-section\" id=\"5_Specially_Regulated_Sectors\"><\/span><strong data-start=\"2704\" data-end=\"2738\">5. Specially Regulated Sectors<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2741\" data-end=\"3087\">In sectors subject to special legislation such as <strong data-start=\"2791\" data-end=\"2843\">finance, insurance, banking, and capital markets<\/strong>, applications to establish liaison offices are assessed <strong data-start=\"2900\" data-end=\"2955\">within the framework of sector-specific regulations<\/strong>. The Ministry decides on these applications after receiving the opinions of the relevant institutions and regulatory authorities.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"HOW_TO_ESTABLISH_A_LIAISON_OFFICE_IN_TURKEY_FOR_FOREIGN_COMPANIES\"><\/span>HOW TO ESTABLISH A LIAISON OFFICE IN TURKEY FOR FOREIGN COMPANIES?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"251\" data-end=\"663\"><strong>Foreign companies wishing to open a<\/strong> <strong data-start=\"287\" data-end=\"315\">liaison office in Turkey<\/strong> are subject to the procedures and principles set forth under <strong data-start=\"377\" data-end=\"422\">Law No. 4875 on Foreign Direct Investment<\/strong> and the <strong data-start=\"431\" data-end=\"460\">Implementation Regulation<\/strong> issued pursuant to this law. Applications within this scope must be submitted to the <strong data-start=\"546\" data-end=\"660\">General Directorate of Incentive Implementation and Foreign Capital of the Ministry of Industry and Technology<\/strong>.<\/p>\n<ul>\n<li data-start=\"665\" data-end=\"738\">\n<h3><span class=\"ez-toc-section\" id=\"Documents_Required_for_Liaison_Office_Establishment_Application_in_Turkey\"><\/span><strong data-start=\"669\" data-end=\"736\">Documents Required for Liaison Office Establishment Application in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p data-start=\"739\" data-end=\"915\">According to <strong data-start=\"752\" data-end=\"798\">Article 7 of the Implementation Regulation<\/strong>, the following documents must be submitted during <strong>the establishment application of a<\/strong> <strong data-start=\"884\" data-end=\"912\">contact office in Turkey<\/strong>:<\/p>\n<ol>\n<li data-start=\"919\" data-end=\"1007\"><strong data-start=\"919\" data-end=\"939\">Application Form<\/strong>: Must be duly completed in <strong>the format determined by the Ministry.<\/strong><\/li>\n<li data-start=\"1010\" data-end=\"1232\"><strong data-start=\"1010\" data-end=\"1025\">Declaration<\/strong>: Must include the scope of activities to be carried out by the liaison office, <strong>a commitment not to conduct commercial activities, and a document proving the signatory\u2019s authority to represent the company.<\/strong><\/li>\n<li data-start=\"1235\" data-end=\"1468\"><strong data-start=\"1235\" data-end=\"1285\">Certificate of Activity of the Foreign Company<\/strong>: An official document proving that <strong>the company is still operating.<\/strong> This document must be certified by the relevant Turkish Consulate or approved under the <strong data-start=\"1441\" data-end=\"1465\">Apostille Convention<\/strong>.<\/li>\n<li data-start=\"1471\" data-end=\"1632\"><strong data-start=\"1471\" data-end=\"1513\">Activity Report or Financial Documents<\/strong>: The foreign company\u2019s <strong>activity report, balance sheet, or income statement<\/strong> must be attached to the application file.<\/li>\n<li data-start=\"1635\" data-end=\"1754\"><strong data-start=\"1635\" data-end=\"1661\">Authorization Document<\/strong>: <strong>Authorization for the person(s) appointed to manage the activities<\/strong> of the liaison office.<\/li>\n<li data-start=\"1757\" data-end=\"1931\"><strong data-start=\"1757\" data-end=\"1778\">Power of Attorney<\/strong>: If the establishment procedures are carried out by third parties, <strong>a notarized and, if required, consular-approved power of attorney must be provided.<\/strong><\/li>\n<\/ol>\n<ul>\n<li data-start=\"1933\" data-end=\"1980\">\n<h3><span class=\"ez-toc-section\" id=\"Completion_of_the_Application_Process\"><\/span><strong data-start=\"1937\" data-end=\"1978\">Completion of the Application Process<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p data-start=\"1981\" data-end=\"2254\">If all documents are submitted <strong data-start=\"2012\" data-end=\"2042\">completely and in due form<\/strong>, applications are usually finalized <strong data-start=\"2079\" data-end=\"2106\">within 15 business days<\/strong>. This period may be extended depending on <strong>the examination of the application file and potential requests for additional information or documents.<\/strong><\/p>\n<ul>\n<li data-start=\"2256\" data-end=\"2313\">\n<h3><span class=\"ez-toc-section\" id=\"Duration_and_Extension_of_Liaison_Office_Permit_in_Turkey\"><\/span><strong data-start=\"2260\" data-end=\"2311\">Duration and Extension of Liaison Office Permit in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p data-start=\"2314\" data-end=\"2706\">According to <strong data-start=\"2327\" data-end=\"2373\">Article 8 of the Implementation Regulation<\/strong>, the Ministry grants operating permits for liaison offices in Turkey for <strong>a maximum period of three years<\/strong>. Foreign companies that wish to continue operating their <strong data-start=\"2530\" data-end=\"2558\">contact office in Turkey<\/strong> must apply for an extension <strong data-start=\"2587\" data-end=\"2635\">before the expiration of the existing permit<\/strong>. Otherwise, <strong>the activities of the liaison office will be terminated.<\/strong><\/p>\n<p data-start=\"2729\" data-end=\"3209\">Opening a <strong data-start=\"2739\" data-end=\"2767\">liaison office in Turkey<\/strong> is a <strong data-start=\"2773\" data-end=\"2812\">critical step for foreign companies<\/strong> in terms of <strong>conducting market research, developing cooperation opportunities, and gaining visibility in local business circles.<\/strong> However, it is important to emphasize that <strong data-start=\"2984\" data-end=\"3066\">liaison offices are strictly prohibited from engaging in commercial activities<\/strong>. Therefore, foreign companies must strictly comply with this limitation during both the application process and the operation of the office.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"WHAT_ARE_THE_ACTIVITY_AREAS_OF_CONTACT_OFFICES_IN_TURKEY\"><\/span>WHAT ARE THE ACTIVITY AREAS OF CONTACT OFFICES IN TURKEY?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"162\" data-end=\"470\">Under the <strong data-start=\"172\" data-end=\"205\">Foreign Direct Investment Law<\/strong> and the relevant regulations, <strong data-start=\"236\" data-end=\"265\">liaison offices in Turkey<\/strong> are <strong data-start=\"270\" data-end=\"374\">not allowed to conduct commercial activities or engage in any transaction aimed at generating profit<\/strong>. These offices may only operate within the <strong data-start=\"418\" data-end=\"467\">scope of activities permitted by the Ministry<\/strong>.<\/p>\n<p data-start=\"472\" data-end=\"672\"><strong>The function of a contact\u00a0office in Turkey<\/strong> is not to carry out direct commercial operations, but rather to focus on <strong data-start=\"592\" data-end=\"669\">market research, information exchange, and coordination between companies<\/strong>.<\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Activity Area<\/strong><\/td>\n<td><strong>Description<\/strong><\/td>\n<td><strong>Extension Period<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Representation and Hospitality<\/strong><\/td>\n<td>Representation of the foreign company in sectoral organizations and events; coordination of business contacts in Turkey.<\/td>\n<td>5 Years<\/td>\n<\/tr>\n<tr>\n<td><strong>Supplier Supervision and Inspection<\/strong><\/td>\n<td>Ensuring the compliance of manufacturers with quality standards on behalf of the foreign company; sourcing suppliers.<\/td>\n<td>5 Years<\/td>\n<\/tr>\n<tr>\n<td><strong>Technical Support<\/strong><\/td>\n<td>Providing training to distributors and support services to improve quality standards.<\/td>\n<td>5 Years<\/td>\n<\/tr>\n<tr>\n<td><strong>Communication and Information Transfer<\/strong><\/td>\n<td>Collecting and transferring data on market trends, consumer behaviors, and competitors&#8217; performance.<\/td>\n<td>5 Years<\/td>\n<\/tr>\n<tr>\n<td><strong>Regional Management Center<\/strong><\/td>\n<td>Coordinating services such as investment, planning, financial management, R&amp;D, and training for units in other countries.<\/td>\n<td>10 Years<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Liaison offices<\/strong> <strong>provide a significant platform for foreign companies to operate in Turkey.<\/strong> However, <strong>compliance with the relevant regulations<\/strong> is mandatory. Failure to adhere to these rules may result in <strong>the cancellation of activity permits and legal sanctions.<\/strong><\/p>\n<h2><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/irtibat-burosu-sartlari-e1757496554390.jpg\"><img decoding=\"async\" class=\"aligncenter wp-image-5832 size-us_800_400\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/irtibat-burosu-sartlari-800x206.jpg\" alt=\"opening a liasion office in Turkey\" width=\"800\" height=\"206\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"WHAT_IS_THE_ACTIVITY_DURATION_OF_A_LIAISON_OFFICE_IN_TURKEY\"><\/span>WHAT IS THE ACTIVITY DURATION OF A LIAISON OFFICE IN TURKEY?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"224\" data-end=\"689\"><strong>For liaison offices established by foreign companies in Turkey<\/strong>, an initial operating permit is granted <strong data-start=\"327\" data-end=\"366\">for a maximum period of three years<\/strong>, limited to the scope of activities declared in the establishment application. Before the expiration of this period, <strong>liaison offices in Turkey wishing to continue their operations<\/strong> must apply for an extension to the <strong data-start=\"572\" data-end=\"686\">General Directorate of Incentive Implementation and Foreign Capital of the Ministry of Industry and Technology<\/strong>.<\/p>\n<h3 data-start=\"691\" data-end=\"737\"><span class=\"ez-toc-section\" id=\"1_%E2%80%93_Evaluation_of_Liaison_Office_Permit_Extension_Requests_in_Turkey\"><\/span><strong data-start=\"695\" data-end=\"735\">1 \u2013 Evaluation of Liaison Office Permit Extension Requests in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"738\" data-end=\"917\"><strong>The Ministry conducts a detailed assessment of extension requests submitted by liaison offices in Turkey.<\/strong> The main factors taken into account during this evaluation include:<\/p>\n<ul>\n<li data-start=\"921\" data-end=\"991\"><strong data-start=\"921\" data-end=\"988\">The activity report of the liaison office for the previous year<\/strong>,<\/li>\n<li data-start=\"994\" data-end=\"1081\"><strong data-start=\"994\" data-end=\"1078\">The foreign company\u2019s business plan and future objectives for the Turkish market<\/strong>,<\/li>\n<li data-start=\"1084\" data-end=\"1144\"><strong data-start=\"1084\" data-end=\"1141\">The amount of expenditures made and planned in Turkey<\/strong>,<\/li>\n<li data-start=\"1147\" data-end=\"1207\"><strong data-start=\"1147\" data-end=\"1204\">The number of employees working in the liaison office<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"1209\" data-end=\"1381\">These criteria aim to demonstrate both the <strong data-start=\"1252\" data-end=\"1312\">contribution of the liaison office to the Turkish market<\/strong> and the <strong data-start=\"1321\" data-end=\"1378\">long-term strategic intentions of the foreign company<\/strong>.<\/p>\n<h3 data-start=\"1383\" data-end=\"1440\"><span class=\"ez-toc-section\" id=\"2_%E2%80%93_In_Which_Cases_Is_the_Operating_Period_of_a_Liaison_Office_in_Turkey_Not_Extended\"><\/span><strong data-start=\"1387\" data-end=\"1438\">2 \u2013 In Which Cases Is the Operating Period of a Liaison Office in Turkey Not Extended?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1441\" data-end=\"1563\">In certain activity categories, it is <strong data-start=\"1479\" data-end=\"1526\">not possible to extend the operating period<\/strong> <strong>of liaison offices in Turkey<\/strong>. In particular:<\/p>\n<ul>\n<li data-start=\"1567\" data-end=\"1628\"><strong data-start=\"1567\" data-end=\"1625\">Liaison offices established solely for market research<\/strong>,<\/li>\n<li data-start=\"1631\" data-end=\"1706\"><strong data-start=\"1631\" data-end=\"1703\">Liaison offices authorized to carry out product or service promotion<\/strong>,<\/li>\n<\/ul>\n<p data-start=\"1708\" data-end=\"1966\"><strong>cannot benefit from extension rights once their permit period has expired.<\/strong> In such cases, <strong>foreign companies wishing to maintain their presence in Turkey<\/strong> must consider alternative structures, such as <strong data-start=\"1907\" data-end=\"1963\">opening a branch or <a href=\"https:\/\/www.cbhukuk.com\/en\/company-types-in-turkey\/\">establishing a company in Turkey<\/a><\/strong>.<\/p>\n<p data-start=\"1968\" data-end=\"2275\">For an extension request to be approved, all required documents must be <strong data-start=\"2040\" data-end=\"2074\">submitted fully and accurately<\/strong>. Furthermore, <strong>the liaison office\u2019s<\/strong> <strong data-start=\"2110\" data-end=\"2130\">past performance<\/strong> and <strong data-start=\"2135\" data-end=\"2151\">future plans<\/strong> are expected to align with the <strong data-start=\"2183\" data-end=\"2272\">needs of the Turkish market and the objective of contributing to the national economy<\/strong>.<\/p>\n<p data-start=\"2298\" data-end=\"2807\"><strong>The limited duration of contact offices in Turkey<\/strong> offers foreign companies the opportunity to <strong data-start=\"2396\" data-end=\"2426\">explore the Turkish market<\/strong> and <strong data-start=\"2431\" data-end=\"2463\">develop cooperation networks<\/strong>. However, in activity categories where extension rights are restricted,<strong> it may not be possible for liaison offices in Turkey to establish a permanent presence.<\/strong> Therefore, foreign companies should carefully consider the <strong data-start=\"2673\" data-end=\"2712\">temporary nature of liaison offices<\/strong> and their <strong data-start=\"2723\" data-end=\"2754\">supervision by the Ministry<\/strong> when shaping their long-term strategies in Turkey.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"WHAT_ARE_THE_RESTRICTIONS_IMPOSED_ON_LIAISON_OFFICES_IN_TURKEY\"><\/span>WHAT ARE THE RESTRICTIONS IMPOSED ON LIAISON OFFICES IN TURKEY?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"247\" data-end=\"779\"><strong>In the Turkish legal framework, liaison offices<\/strong> <strong>are distinguished from other company types by their obligation not to engage in commercial activities<\/strong>. Under the <strong data-start=\"416\" data-end=\"449\">Foreign Direct Investment Law<\/strong> and related regulations, these offices may <strong data-start=\"493\" data-end=\"545\">only operate within the specified activity areas<\/strong> and are <strong data-start=\"554\" data-end=\"604\">strictly prohibited from generating any profit<\/strong>. These restrictions define the function of liaison offices as <strong data-start=\"667\" data-end=\"731\">support entities for foreign companies\u2019 activities in Turkey<\/strong> rather than independent commercial operators.<\/p>\n<p data-start=\"781\" data-end=\"861\"><strong>The main restrictions imposed on liaison offices in Turkey are as follows:<\/strong><\/p>\n<h3 data-start=\"863\" data-end=\"906\"><span class=\"ez-toc-section\" id=\"1_Activity_Duration_Restrictions\"><\/span><strong data-start=\"867\" data-end=\"904\">1. Activity Duration Restrictions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"909\" data-end=\"1027\">At the establishment stage, liaison offices in Turkey are granted an <strong data-start=\"968\" data-end=\"1024\">operating permit limited to a maximum of three years<\/strong>.<\/li>\n<li data-start=\"1030\" data-end=\"1157\"><strong data-start=\"1030\" data-end=\"1052\">Extension requests<\/strong> are evaluated for periods ranging from <strong data-start=\"1092\" data-end=\"1113\">five to ten years<\/strong>, depending on the declared activity area.<\/li>\n<li data-start=\"1160\" data-end=\"1368\"><strong data-start=\"1160\" data-end=\"1174\">No changes<\/strong> <strong>in the office\u2019s declared activity area are allowed during an extension request.<\/strong> This restriction prevents liaison offices in Turkey from becoming <strong data-start=\"1311\" data-end=\"1365\">permanent and independent commercial organizations<\/strong>.<\/li>\n<\/ul>\n<h3 data-start=\"1370\" data-end=\"1415\"><span class=\"ez-toc-section\" id=\"2_Asset_and_Financing_Restrictions\"><\/span><strong data-start=\"1374\" data-end=\"1413\">2. Asset and Financing Restrictions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong data-start=\"1418\" data-end=\"1468\">Liaison offices in Turkey do not have independent assets<\/strong>. They <strong data-start=\"1475\" data-end=\"1537\">cannot <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/real-estate-law-in-turkey\/\">purchase real estate in Turkey<\/a>, vehicles, or make investments<\/strong> in Turkey. All <strong data-start=\"1557\" data-end=\"1608\">operational expenses, salaries, and other costs<\/strong> must be funded by the <strong data-start=\"1631\" data-end=\"1657\">foreign parent company<\/strong>. This structure ensures that liaison offices remain <strong data-start=\"1714\" data-end=\"1750\">extensions of the parent company<\/strong> and are prevented from becoming <strong data-start=\"1783\" data-end=\"1824\">independent economic actors in Turkey<\/strong>.<\/p>\n<h3 data-start=\"1829\" data-end=\"1884\"><span class=\"ez-toc-section\" id=\"3_Branch_Opening_as_a_Commercial_Alternative\"><\/span><strong data-start=\"1833\" data-end=\"1882\">3. Branch Opening as a Commercial Alternative<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1887\" data-end=\"2106\"><strong>Since liaison office in Turkey<\/strong> <strong data-start=\"1909\" data-end=\"1946\">cannot generate commercial profit<\/strong>, foreign companies seeking a <strong data-start=\"1976\" data-end=\"2015\">broader, revenue-oriented structure<\/strong> in Turkey may consider <strong data-start=\"2039\" data-end=\"2103\">opening a branch or establishing a company under Turkish law<\/strong>. Such entities are <strong data-start=\"2127\" data-end=\"2204\">allowed to engage in commercial activities and acquire independent assets in Turkey<\/strong>. Therefore, when planning long-term strategies, foreign investors must <strong data-start=\"2280\" data-end=\"2319\">consider the structural differences<\/strong> <strong>between a liaison office and a branch or subsidiary.<\/strong><\/p>\n<h3 data-start=\"2376\" data-end=\"2412\"><span class=\"ez-toc-section\" id=\"4_Employment_of_Personnel\"><\/span><strong data-start=\"2380\" data-end=\"2410\">4. Employment of Personnel<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2415\" data-end=\"2532\">Employment within liaison office in Turkey is <strong data-start=\"2452\" data-end=\"2465\">permitted<\/strong>, but the <strong data-start=\"2475\" data-end=\"2529\">relevant administrative approvals must be obtained<\/strong>. The office is <strong data-start=\"2549\" data-end=\"2607\">responsible for fulfilling social security obligations<\/strong> for its employees. <strong>This ensures that liaison offices in Turkey<\/strong> <strong data-start=\"2665\" data-end=\"2731\">operate in compliance with legal and social security standards<\/strong>.<\/p>\n<h3 data-start=\"2736\" data-end=\"2781\"><span class=\"ez-toc-section\" id=\"5_Dependence_on_the_Parent_Company\"><\/span><strong data-start=\"2740\" data-end=\"2779\">5. Dependence on the Parent Company<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2784\" data-end=\"2927\"><strong>A liaison office in Turkey does not have independent legal personality<\/strong> and operates solely as a <strong data-start=\"2874\" data-end=\"2924\">representative of the parent company in Turkey<\/strong>. It <strong data-start=\"2933\" data-end=\"3029\">cannot <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/file-a-lawsuit-in-turkey\/\">file lawsuits<\/a>, initiate <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/debt-enforcement-in-turkey\/\">enforcement proceedings<\/a>, or enter into contracts unilaterally<\/strong> in its own name. The contact office\u2019s activities are limited to <strong data-start=\"3090\" data-end=\"3174\">coordination, information gathering, market research, and organizational support<\/strong>, under the <strong data-start=\"3186\" data-end=\"3247\"><a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/ip-law-in-turkey\/\">intellectual property rights<\/a>, trade logos, and <a href=\"https:\/\/www.cbhukuk.com\/en\/trademark-registration-in-turkey\/\">trademarks<\/a><\/strong> of the parent company.<\/p>\n<p data-start=\"3274\" data-end=\"3676\">These regulations <strong data-start=\"3292\" data-end=\"3373\">ensure that liaison office in Turkey serves only as representative and support entity<\/strong>\u00a0in Turkey and <strong data-start=\"3388\" data-end=\"3453\">prevent them from engaging in independent economic activities<\/strong>. Foreign investors must therefore <strong data-start=\"3490\" data-end=\"3620\">carefully consider the differences between a dependent liaison office and an independent commercial entity (branch or company)<\/strong> when designing their operational structure in Turkey.<\/p>\n<p data-start=\"3678\" data-end=\"4128\"><strong>The restrictions on<\/strong> <strong data-start=\"3698\" data-end=\"3727\">liaison offices in Turkey<\/strong> are designed to <strong data-start=\"3744\" data-end=\"3852\">limit their function to representation, information collection, coordination, and organizational support<\/strong>. For investors seeking <strong data-start=\"3876\" data-end=\"3915\">broader, profit-oriented operations<\/strong>, alternatives such as <strong data-start=\"3938\" data-end=\"3990\">opening a branch or establishing a local company<\/strong> are available. Choosing the <strong data-start=\"4019\" data-end=\"4046\">most suitable structure<\/strong> for strategic goals in Turkey is of <strong data-start=\"4083\" data-end=\"4125\">critical legal and economic importance<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"FINANCING_EXPENSES_OF_LIAISON_OFFICE_IN_TURKEY\"><\/span>FINANCING EXPENSES OF LIAISON OFFICE IN TURKEY<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"224\" data-end=\"718\">Since <strong data-start=\"230\" data-end=\"259\">liaison offices in Turkey<\/strong> are <strong data-start=\"264\" data-end=\"340\">prohibited from engaging in any revenue-generating commercial activities<\/strong>, they are <strong data-start=\"351\" data-end=\"402\">entirely dependent on the parent company abroad<\/strong> for financing under <a href=\"https:\/\/www.cbhukuk.com\/en\/corporate-law-in-turkey\/\"><strong>Turkish Company Law<\/strong><\/a>. Consequently, <strong data-start=\"454\" data-end=\"560\">all expenses of liaison offices in Turkey are covered through foreign currency transfers from the parent company<\/strong>. This regulation <strong data-start=\"578\" data-end=\"660\">prevents liaison offices from becoming independent economic entities in Turkey<\/strong> and keeps them as <strong data-start=\"679\" data-end=\"715\">extensions of the parent company<\/strong>.<\/p>\n<h3 data-start=\"720\" data-end=\"785\"><span class=\"ez-toc-section\" id=\"1_Personnel_Salaries_and_Social_Security_Contributions\"><\/span><strong data-start=\"724\" data-end=\"783\">1. Personnel Salaries and Social Security Contributions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"786\" data-end=\"1029\">All payments related to employees in the liaison office in Turkey, including <strong data-start=\"853\" data-end=\"980\">salaries, <a href=\"https:\/\/www.cbhukuk.com\/en\/overtime-work-in-turkey\/\">overtime pay<\/a>, <a href=\"https:\/\/www.cbhukuk.com\/en\/severance-pay-calculation\/\">severance pay<\/a>, <a href=\"https:\/\/www.cbhukuk.com\/en\/notice-pay-in-turkey\/\">notice pay<\/a>, <a href=\"https:\/\/www.cbhukuk.com\/en\/annual-leave-calculation\/\">annual leave pay<\/a>, <a href=\"https:\/\/www.cbhukuk.com\/en\/reinstatement-lawsuit\/\">reinstatement compensation<\/a>, social security contributions, and other legal obligations<\/strong>, are fully financed by the <strong data-start=\"1008\" data-end=\"1026\">parent company<\/strong>.<\/p>\n<h3 data-start=\"1031\" data-end=\"1068\"><span class=\"ez-toc-section\" id=\"2_Rent_and_Office_Expenses\"><\/span><strong data-start=\"1035\" data-end=\"1066\">2. Rent and Office Expenses<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1069\" data-end=\"1248\">Costs required to maintain office operations, such as <strong data-start=\"1123\" data-end=\"1193\">rent, electricity, water, internet, and other operational expenses<\/strong>, are covered through <strong data-start=\"1215\" data-end=\"1245\">foreign currency transfers<\/strong>.<\/p>\n<h3 data-start=\"1250\" data-end=\"1298\"><span class=\"ez-toc-section\" id=\"3_Bookkeeping_and_Accounting_Expenses\"><\/span><strong data-start=\"1254\" data-end=\"1296\">3. Bookkeeping and Accounting Expenses<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1299\" data-end=\"1516\">Under <strong data-start=\"1305\" data-end=\"1320\">Turkish law<\/strong>, liaison offices are required to <strong data-start=\"1354\" data-end=\"1417\">maintain certain ledgers and fulfill accounting obligations<\/strong>. Payments to professionals providing these services are also <strong data-start=\"1479\" data-end=\"1513\">financed by the parent company<\/strong>.<\/p>\n<h3 data-start=\"1518\" data-end=\"1551\"><span class=\"ez-toc-section\" id=\"4_Translation_Services\"><\/span><strong data-start=\"1522\" data-end=\"1549\">4. Translation Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1552\" data-end=\"1753\">Expenses related to <strong data-start=\"1572\" data-end=\"1633\">translating documents from foreign languages into Turkish<\/strong> and translation fees for <strong data-start=\"1659\" data-end=\"1704\">documents used in official communications<\/strong> are funded via <strong data-start=\"1720\" data-end=\"1750\">foreign currency transfers<\/strong>.<\/p>\n<h3 data-start=\"1755\" data-end=\"1799\"><span class=\"ez-toc-section\" id=\"5_Cleaning_and_Temporary_Services\"><\/span><strong data-start=\"1759\" data-end=\"1797\">5. Cleaning and Temporary Services<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1800\" data-end=\"1976\">Regular payments for <strong data-start=\"1821\" data-end=\"1840\">office cleaning<\/strong> and payments to personnel hired for <strong data-start=\"1877\" data-end=\"1910\">temporary or occasional tasks<\/strong> are included among the costs <strong data-start=\"1940\" data-end=\"1973\">covered by the parent company<\/strong>.<\/p>\n<p data-start=\"1999\" data-end=\"2393\">In summary, <strong data-start=\"2011\" data-end=\"2056\">all expenses of liaison office in Turkey<\/strong> are covered by the <strong data-start=\"2076\" data-end=\"2102\">foreign parent company<\/strong>, and <strong data-start=\"2108\" data-end=\"2174\">financing through revenue generated in Turkey is not permitted<\/strong>. This financing structure <strong data-start=\"2201\" data-end=\"2273\">prevents liaison offices from becoming independent commercial actors<\/strong> and ensures that they operate solely as <strong data-start=\"2314\" data-end=\"2380\">representative, coordination, and information-sharing entities<\/strong> <strong>in Turkey.<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"AUTHORITY_AND_RESPONSIBILITY_OF_CONTACT_OFFICE_IN_TURKEY\"><\/span>AUTHORITY AND RESPONSIBILITY OF CONTACT OFFICE IN TURKEY<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"245\" data-end=\"617\"><strong data-start=\"245\" data-end=\"274\">Contact offices in Turkey<\/strong>, while <strong data-start=\"282\" data-end=\"330\">not authorized to generate commercial profit<\/strong>, carry out <strong data-start=\"342\" data-end=\"388\">representation and coordination activities<\/strong> on behalf of foreign companies. Within this framework, the <strong data-start=\"448\" data-end=\"485\">legal status and responsibilities<\/strong> <strong>of individuals working in a liaison office in Turkey<\/strong>\u00a0are determined by the <strong data-start=\"551\" data-end=\"579\">contractual relationship<\/strong> they have with the foreign company.<\/p>\n<h3 data-start=\"619\" data-end=\"660\"><span class=\"ez-toc-section\" id=\"1_Types_of_Legal_Relationships\"><\/span><strong data-start=\"623\" data-end=\"658\">1. Types of Legal Relationships<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"661\" data-end=\"1227\"><strong>Individuals assigned to a liaison office in Turkey may act on behalf of the foreign company under a power of attorney<\/strong>. In this case, the individual operates <strong data-start=\"816\" data-end=\"906\">not as the liaison office itself but as a direct representative of the foreign company<\/strong>. Alternatively, assigned personnel may be <strong data-start=\"949\" data-end=\"993\">directly employed by the foreign company<\/strong>. In such instances, they are considered <strong data-start=\"1034\" data-end=\"1070\">employees of the foreign company<\/strong> <strong>under<\/strong> <a href=\"https:\/\/www.cbhukuk.com\/en\/types-of-employment-contracts\/\"><strong>an employment contract<\/strong><\/a>, and <strong data-start=\"1105\" data-end=\"1150\">labor law and social security obligations<\/strong> in Turkey fall under the <strong data-start=\"1176\" data-end=\"1224\">direct responsibility of the foreign company<\/strong>.<\/p>\n<h3 data-start=\"1229\" data-end=\"1267\"><span class=\"ez-toc-section\" id=\"2_Situation_Under_Turkish_Labor_Law\"><\/span><strong data-start=\"1233\" data-end=\"1265\">2. Situation Under Turkish Labor Law<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1268\" data-end=\"1666\"><strong>A liaison office is not considered an employer<\/strong> <strong>in Turkey.<\/strong> The employing party is the <strong data-start=\"1357\" data-end=\"1383\">foreign parent company<\/strong>. In the event of termination, claims related to <strong data-start=\"1432\" data-end=\"1471\"><a href=\"https:\/\/www.cbhukuk.com\/en\/wrongful-termination\/\">employment rights<\/a> and <a href=\"https:\/\/www.cbhukuk.com\/en\/worker-compensation-rights-in-turkey\/\">worker&#8217;s compensation rights<\/a><\/strong> must be directed to the parent company. Nevertheless, the liaison office is responsible for <strong data-start=\"1564\" data-end=\"1625\">ensuring that social security and other legal obligations<\/strong> <strong>for personnel in Turkey<\/strong> are fulfilled.<\/p>\n<h3 data-start=\"1668\" data-end=\"1711\"><span class=\"ez-toc-section\" id=\"3_Termination_of_a_Liaison_Office_in_Turkey\"><\/span><strong data-start=\"1672\" data-end=\"1709\">3. Termination of a Liaison Office in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1712\" data-end=\"1776\">The termination of a liaison office can occur in <strong data-start=\"1761\" data-end=\"1773\">two ways. <\/strong>The foreign company may <strong>voluntarily terminate the operations of its liaison office in Turkey.<\/strong> In this case, the company must <strong data-start=\"1929\" data-end=\"1964\">notify the relevant authorities<\/strong> and conduct the closure in accordance with <strong data-start=\"2008\" data-end=\"2034\">applicable regulations<\/strong>.<\/p>\n<p data-start=\"2042\" data-end=\"2415\"><strong>A liaison office operating<\/strong> <strong data-start=\"2107\" data-end=\"2158\">outside the scope of the Ministry-issued permit<\/strong> or engaging in <strong data-start=\"2174\" data-end=\"2196\">illegal activities<\/strong> may have its permit revoked by the <strong data-start=\"2232\" data-end=\"2271\">Ministry of Industry and Technology<\/strong>. This type of closure is an <strong data-start=\"2300\" data-end=\"2327\">administrative sanction<\/strong> and is applied under the <strong data-start=\"2353\" data-end=\"2412\">Foreign Direct Investment Law Implementation Regulation<\/strong>.<\/p>\n<h3 data-start=\"2417\" data-end=\"2472\"><span class=\"ez-toc-section\" id=\"4_Termination_Process_and_Legal_Requirements\"><\/span><strong data-start=\"2421\" data-end=\"2470\">4. Termination Process and Legal Requirements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2473\" data-end=\"2784\"><strong>The closure of a liaison office in Turkey is subject to specific legal procedures<\/strong>. First, a <strong data-start=\"2559\" data-end=\"2604\">\u201ccessation of operations inspection form\u201d<\/strong> must be obtained from the <strong data-start=\"2631\" data-end=\"2645\">tax office<\/strong> and submitted to the <strong data-start=\"2667\" data-end=\"2781\">General Directorate of Incentive Implementation and Foreign Capital of the Ministry of Industry and Technology<\/strong>.<\/p>\n<p data-start=\"2786\" data-end=\"3048\"><strong>Moreover, apart from any balances resulting from closure or liquidation,<\/strong> <strong data-start=\"2859\" data-end=\"2907\">liaison offices cannot request any transfers<\/strong>. The legal basis for these procedures is clearly stated in <strong data-start=\"2967\" data-end=\"3045\">Article 8\/e of the Foreign Direct Investment Law Implementation Regulation<\/strong>.<\/p>\n<p data-start=\"3071\" data-end=\"3601\"><strong data-start=\"3071\" data-end=\"3185\">Liaison offices are designed as structures limited to specific activities and not generating commercial profit<\/strong>. Their expenses are entirely financed by the <strong data-start=\"3231\" data-end=\"3257\">foreign parent company<\/strong>, and their <strong data-start=\"3269\" data-end=\"3297\">representative authority<\/strong> is evaluated under the <strong data-start=\"3321\" data-end=\"3414\">legal responsibility of the foreign company rather than an employer-employee relationship<\/strong>. Any <strong data-start=\"3420\" data-end=\"3466\">exceeding of permitted activity boundaries<\/strong> or <strong data-start=\"3470\" data-end=\"3498\">non-compliant operations<\/strong> may result in the <strong data-start=\"3517\" data-end=\"3542\">closure of the office<\/strong>, following both <strong data-start=\"3559\" data-end=\"3598\">administrative and legal procedures<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"HOW_LONG_DOES_IT_TAKE_TO_ESTABLISH_A_LIAISON_OFFICE_IN_TURKEY\"><\/span>HOW LONG DOES IT TAKE TO ESTABLISH A LIAISON OFFICE IN TURKEY?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"253\" data-end=\"433\"><strong>The process of establishing a<\/strong> <strong data-start=\"283\" data-end=\"311\">liaison office in Turkey<\/strong> can be completed in a <strong data-start=\"334\" data-end=\"361\">relatively short period<\/strong> if all required documents are <strong data-start=\"392\" data-end=\"430\">prepared accurately and completely<\/strong>.<\/p>\n<p data-start=\"435\" data-end=\"577\">The evaluation of the relevant applications is generally <strong data-start=\"492\" data-end=\"526\">finalized within 15 to 20 days<\/strong>. However, this period may <strong data-start=\"553\" data-end=\"574\">vary depending on<\/strong>:<\/p>\n<ul>\n<li data-start=\"581\" data-end=\"628\">The <strong data-start=\"585\" data-end=\"625\">completeness of the application file<\/strong>,<\/li>\n<li data-start=\"631\" data-end=\"705\">Whether the <strong data-start=\"643\" data-end=\"702\">documents are legally compliant and correctly submitted<\/strong>,<\/li>\n<li data-start=\"708\" data-end=\"758\">The <strong data-start=\"712\" data-end=\"755\">nature of the Ministry\u2019s review process<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"760\" data-end=\"925\">Therefore, it is <strong data-start=\"777\" data-end=\"845\">crucial to follow proper procedures during the application stage<\/strong> to ensure that the process is completed <strong data-start=\"886\" data-end=\"922\">within the anticipated timeframe<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"CAN_LIAISON_OFFICES_ENGAGE_IN_SALES_ACTIVITIES_IN_TURKEY\"><\/span>CAN LIAISON OFFICES ENGAGE IN SALES ACTIVITIES IN TURKEY?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"139\" data-end=\"670\"><strong data-start=\"139\" data-end=\"168\">Liaison offices in Turkey<\/strong> <strong>are<\/strong> <strong data-start=\"173\" data-end=\"216\">not allowed to conduct sales activities<\/strong>. Under <strong data-start=\"224\" data-end=\"247\">Turkish legislation<\/strong>, these offices are established solely for <strong data-start=\"290\" data-end=\"343\">representation and information-gathering purposes<\/strong>, and <strong data-start=\"349\" data-end=\"409\">engaging in commercial activities is strictly prohibited<\/strong>. The scope of their activities is therefore limited to <strong data-start=\"465\" data-end=\"667\" data-is-only-node=\"\">conducting market research, gathering information on local market dynamics and emerging trends, providing technical support to the foreign company, and supervising relationships with local suppliers<\/strong>.<\/p>\n<p data-start=\"672\" data-end=\"1225\"><strong>As a result, a liaison office in Turkey<\/strong> <strong data-start=\"702\" data-end=\"779\">cannot sell products, enter into <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/contract-law-in-turkey\/\">contracts<\/a>, or generate commercial profit<\/strong>. Nevertheless, liaison offices can <strong data-start=\"815\" data-end=\"913\">direct potential business connections and customer relationships to the foreign parent company<\/strong>, while <strong data-start=\"921\" data-end=\"1014\">all sales and commercial activities remain under the responsibility of the parent company<\/strong>. Additionally, contact offices in Turkey are <strong data-start=\"1050\" data-end=\"1117\">required to comply with <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/data-protection-in-turkey\/\">data protection and privacy obligations<\/a><\/strong> in accordance with the <strong data-start=\"1141\" data-end=\"1188\">Turkish Personal Data Protection Law (KVKK)<\/strong> in the course of their operations.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"CAN_A_FOREIGN_WORKER_BE_EMPLOYED_IN_A_CONTACT_OFFICE_IN_TURKEY\"><\/span>CAN A FOREIGN WORKER BE EMPLOYED IN A CONTACT OFFICE IN TURKEY?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong><a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/turkish-citizenship\/\">Employment of foreign worker<\/a> in a liaison office in Turkey<\/strong>\u00a0is possible only within the framework of <strong data-start=\"332\" data-end=\"386\">strict legal regulations and specific restrictions<\/strong>. The main purpose of these rules is to <strong data-start=\"426\" data-end=\"457\">protect the local workforce<\/strong> while ensuring a balanced integration of foreign investments into the Turkish labor market. As a general rule, for the employment of <strong data-start=\"591\" data-end=\"614\">each foreign worker<\/strong>, the company is required to employ <strong data-start=\"650\" data-end=\"684\">at least five Turkish citizens<\/strong>. This requirement is part of the foreign work permit policies implemented by the <strong data-start=\"766\" data-end=\"807\">Ministry of Labor and Social Security<\/strong>, aiming to maintain balance in the Turkish labor market.<\/p>\n<p data-start=\"868\" data-end=\"1159\">However, the <strong data-start=\"881\" data-end=\"914\">Foreign Direct Investment Law<\/strong> and related regulations provide <strong>certain<\/strong> <strong data-start=\"955\" data-end=\"969\">exceptions<\/strong>. In particular, the so-called <strong data-start=\"1000\" data-end=\"1029\">\u201ckey personnel\u201d exemption<\/strong> has been introduced to enable international companies to meet their <strong>managerial and technical needs<\/strong> in their Turkish operations.<\/p>\n<p data-start=\"1161\" data-end=\"1632\"><strong data-start=\"1161\" data-end=\"1178\">Key personnel<\/strong> <strong>refers to senior employees who play a role in the strategic management of the company<\/strong>, have the authority to <strong data-start=\"1292\" data-end=\"1339\">supervise administrative or technical staff<\/strong>, take part in <strong data-start=\"1354\" data-end=\"1393\">important decision-making processes<\/strong>, and possess expertise regarding the company\u2019s <strong data-start=\"1441\" data-end=\"1486\">products, services, or technical know-how<\/strong>. Thus, these individuals are not ordinary employees but professionals who are considered <strong data-start=\"1576\" data-end=\"1629\">indispensable for the company\u2019s global strategies<\/strong>.<\/p>\n<p data-start=\"1634\" data-end=\"2170\"><strong>With respect to liaison offices, specific restrictions apply to the employment of key personnel.<\/strong> Accordingly, <strong data-start=\"1748\" data-end=\"1782\">only one foreign key personnel<\/strong> is allowed to be employed in a liaison office. Moreover, the foreign parent company must have transferred <strong data-start=\"1889\" data-end=\"1986\">at least USD 200,000 or its equivalent in foreign currency to Turkey within the previous year<\/strong>. This requirement both ensures that the foreign investor makes an <strong data-start=\"2053\" data-end=\"2088\">economic contribution to Turkey<\/strong> and guarantees that only <strong data-start=\"2114\" data-end=\"2153\">serious and sustainable investments<\/strong> are supported.<\/p>\n<p data-start=\"2172\" data-end=\"2388\"><strong>The work permit application process for foreign worker in Turkey is also quite detailed.<\/strong> An <strong data-start=\"2257\" data-end=\"2346\">electronic application must be submitted to the Ministry of Labor and Social Security<\/strong>, together with the following documents:<\/p>\n<ul>\n<li data-start=\"2392\" data-end=\"2446\"><strong>The activity permit obtained for the liaison office,<\/strong><\/li>\n<li data-start=\"2449\" data-end=\"2513\"><strong>Passport, CV, and diploma information of the foreign employee,<\/strong><\/li>\n<li data-start=\"2516\" data-end=\"2581\"><strong>An authorization document issued by the foreign parent company,<\/strong><\/li>\n<li data-start=\"2584\" data-end=\"2647\"><strong>Documents proving the transfer of foreign currency to Turkey.<\/strong><\/li>\n<\/ul>\n<p data-start=\"2649\" data-end=\"2805\">Applications are generally finalized <strong>within 30 days<\/strong>, although the period may be extended in cases of missing documents or special review requirements.<\/p>\n<p data-start=\"2807\" data-end=\"3211\"><strong>In conclusion, the employment of foreign personnel in liaison offices in Turkey is highly limited.<\/strong> Such employment is possible <strong data-start=\"2938\" data-end=\"3012\">only under the \u201ckey personnel\u201d definition and restricted to one person<\/strong>. Therefore, if foreign investors require the employment of a broader number of foreign staff in Turkey,<strong> it would be more appropriate to establish a<\/strong> <strong data-start=\"3161\" data-end=\"3178\">branch office<\/strong> <strong>or set up a<\/strong> <strong data-start=\"3191\" data-end=\"3208\">local company<\/strong>.<\/p>\n<h2><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/irtibat-burosu-avantajlari-e1757496508716.jpg\"><img decoding=\"async\" class=\"aligncenter wp-image-5830 size-us_800_400\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/irtibat-burosu-avantajlari-800x228.jpg\" alt=\"Advantages of establishing a liaison office in Turkey\" width=\"800\" height=\"228\" \/><\/a><\/h2>\n<h2 data-start=\"135\" data-end=\"230\"><span class=\"ez-toc-section\" id=\"LOCAL_EXPENDITURES_OF_LIAISON_OFFICES_IN_TURKEY\"><\/span>LOCAL EXPENDITURES OF LIAISON OFFICES IN TURKEY<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"232\" data-end=\"737\"><strong>The financial transactions and expenditures of liaison offices in Turkey are subject to strict regulations under Turkish law<\/strong>. According to the relevant legislation, all funds used to finance the activities of liaison offices must be <strong data-start=\"473\" data-end=\"518\">transferred by the foreign parent company<\/strong>. Therefore, it is <strong data-start=\"537\" data-end=\"587\">prohibited to send Turkish Lira (TRY) directly<\/strong> to a liaison office. Funds may only be transferred in <strong data-start=\"642\" data-end=\"662\">foreign currency<\/strong>, which can then <strong>be converted into TRY<\/strong> when necessary for local payments.<\/p>\n<p data-start=\"739\" data-end=\"1045\"><strong>Nevertheless, certain exceptions are provided for local expenditures.<\/strong> In particular, routine expenses such as <strong data-start=\"853\" data-end=\"917\">rent, electricity, water, natural gas, meals, transportation<\/strong>, as well as <strong data-start=\"930\" data-end=\"1021\">mandatory payments such as Social Security Institution (SGK) contributions of employees<\/strong>, must be made in TRY.<\/p>\n<p data-start=\"1047\" data-end=\"1189\">In line with this legal framework, it has become <strong data-start=\"1096\" data-end=\"1186\">mandatory in practice for liaison offices to open two separate bank accounts in Turkey<\/strong>:<\/p>\n<ul data-start=\"1191\" data-end=\"1548\">\n<li data-start=\"1191\" data-end=\"1385\">\n<p data-start=\"1193\" data-end=\"1385\"><strong data-start=\"1193\" data-end=\"1221\">Foreign Currency Account<\/strong>: Used for <strong>receiving funds transferred from the parent company abroad.<\/strong> Only <strong>foreign currency transfers<\/strong> from the parent company may be deposited into this account.<\/p>\n<\/li>\n<li data-start=\"1386\" data-end=\"1548\">\n<p data-start=\"1388\" data-end=\"1548\"><strong data-start=\"1388\" data-end=\"1412\">Turkish Lira Account<\/strong>: Used for <strong>converting funds from<\/strong> <strong>the foreign currency account into TRY<\/strong> in order to cover local expenses and SGK contribution payments.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1550\" data-end=\"1955\"><strong>In addition, a regulatory amendment dated 26 November 2019 introduced an additional obligation for liaison offices in Turkey.<\/strong> Accordingly, liaison offices are required to open an account with a <strong data-start=\"1742\" data-end=\"1762\">state-owned bank<\/strong> <strong>for the payment of SGK contributions and, if necessary, tax obligations.<\/strong> This measure aims to <strong data-start=\"1857\" data-end=\"1952\">strengthen the integration of liaison offices into Turkey\u2019s social security and tax systems<\/strong>.<\/p>\n<p data-start=\"1957\" data-end=\"2069\">In conclusion, in order to fulfill their financial obligations in Turkey, <strong data-start=\"2031\" data-end=\"2066\">liaison offices are required to<\/strong>:<\/p>\n<ul>\n<li data-start=\"2073\" data-end=\"2167\">Open at least <strong data-start=\"2087\" data-end=\"2117\">two separate bank accounts<\/strong> (a foreign currency account and a TRY account),<\/li>\n<li data-start=\"2170\" data-end=\"2241\">Additionally, maintain a <strong data-start=\"2195\" data-end=\"2238\">mandatory account in a state-owned bank<\/strong>.<\/li>\n<\/ul>\n<p data-start=\"2243\" data-end=\"2422\">This practice both enables the <strong data-start=\"2274\" data-end=\"2318\">monitoring of foreign currency movements in Turkey<\/strong> and ensures that liaison offices comply with their <strong data-start=\"2380\" data-end=\"2419\">social security and tax obligations<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"OBLIGATIONS_AND_LEGAL_RESPONSIBILITIES_OF_A_LIAISON_OFFICE_IN_TURKEY\"><\/span>OBLIGATIONS AND LEGAL RESPONSIBILITIES OF A LIAISON OFFICE IN TURKEY<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The <strong data-start=\"189\" data-end=\"239\">legal obligations of liaison offices in Turkey<\/strong> are of great importance both in terms of <strong data-start=\"281\" data-end=\"300\">tax regulations<\/strong> and <strong data-start=\"305\" data-end=\"333\">legal audit requirements<\/strong>. These obligations are designed to ensure that <strong>the activities of liaison offices in Turkey are carried out<\/strong> <strong data-start=\"441\" data-end=\"471\">lawfully and transparently<\/strong>. The main obligations can be summarized as follows:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Documentation_of_the_Expenses_of_the_Liaison_Office\"><\/span>1. Documentation of the Expenses of the Liaison Office<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>The contact office in Turkey<\/strong> <strong>is required to meet its expenses from foreign currency transferred from abroad.<\/strong> Documenting these expenses is crucial for proper accounting procedures. The liaison office must ensure that these expenses are supported by <strong>bank receipts and store the documents properly<\/strong> for later submission if necessary. <strong>Bank receipts<\/strong> <strong>are the most important documents that prove the expenses were made with foreign currency sent from abroad.<\/strong> Proper and organized storage of such documents facilitates tax audits and legal inspections.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Preparation_and_Submission_of_the_Annual_Activity_Report\"><\/span>2. Preparation and Submission of the Annual Activity Report<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Liaison offices in Turkey<\/strong> <strong>are obliged to fill out an Information Form about the previous year&#8217;s activities and submit this report to the relevant authority every year.<\/strong> Contact offices in Turkey must submit their activity reports by the end of May at the latest. This report summarizes all <strong>the activities carried out during the previous year<\/strong> and is considered a key document for auditing by the relevant authority.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Auditing_and_Practices\"><\/span><strong>3. Auditing and Practices<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>The Ministry may audit the liaison office in Turkey to verify whether they are conducting their activities in line with the scope stated in their permits<\/strong>, either on its own initiative or based on notifications from relevant institutions. Liaison offices found to be operating outside the scope of their permit are given <strong>30 days to apply for the appropriate permit.<\/strong> This period can be extended by <strong>a maximum of 30 more days for justified reasons.<\/strong> At the end of the period,<strong> those who do not apply will have their permits revoked.<\/strong><\/p>\n<p>In conclusion, for a liaison office in Turkey, it is essential to:<\/p>\n<ul>\n<li data-start=\"2284\" data-end=\"2339\">Maintain <strong data-start=\"2293\" data-end=\"2336\">complete and documented expense records<\/strong>,<\/li>\n<li data-start=\"2342\" data-end=\"2402\"><strong data-start=\"2342\" data-end=\"2376\">Submit annual activity reports<\/strong> accurately and on time,<\/li>\n<li data-start=\"2405\" data-end=\"2452\"><strong data-start=\"2405\" data-end=\"2432\">Comply with inspections<\/strong> and legal audits.<\/li>\n<\/ul>\n<p data-start=\"2454\" data-end=\"2634\">Fulfilling these obligations ensures <strong>not only the proper discharge of legal responsibilities<\/strong> but also enables the office to <strong data-start=\"2578\" data-end=\"2631\">operate in Turkey in full compliance with the law<\/strong>.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"IS_THERE_A_TAX_EXEMPTION_ON_SALARY_PAYMENTS_TO_WORKERS_IN_A_LIAISON_OFFICE_IN_TURKEY\"><\/span>IS THERE A TAX EXEMPTION ON SALARY PAYMENTS TO WORKERS IN A LIAISON OFFICE IN TURKEY?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Salary payments made to personnel working in liaison offices in Turkey are subject to specific legal regulations and exceptions.<\/strong> To make these payments correctly, <strong>foreign companies must comply with Turkish tax legislation.<\/strong> Below are the key regulations related to personnel payments in a liaison office in Turkey.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"a_Income_Tax_Exemption_on_Salary_Payments_to_Personnel\"><\/span>a. Income Tax Exemption on Salary Payments to Personnel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"213\" data-end=\"692\"><a href=\"https:\/\/www.cbhukuk.com\/en\/tax-on-foreign-income-in-turkey\/\"><strong>Employees working for<\/strong> <strong data-start=\"235\" data-end=\"320\">foreign employers whose legal and business headquarters are not located in Turkey<\/strong><\/a> are exempt from income tax on their salaries, provided that they are paid in <strong data-start=\"398\" data-end=\"418\">foreign currency<\/strong> based on the employer\u2019s <strong data-start=\"443\" data-end=\"478\">income generated outside Turkey<\/strong>. This exemption applies <strong data-start=\"503\" data-end=\"578\">only to payments made by the foreign parent company in foreign currency<\/strong>. It is mandatory that such payments are <strong data-start=\"619\" data-end=\"689\">transferred directly from abroad into the employees\u2019 bank accounts<\/strong>.<\/p>\n<p data-start=\"694\" data-end=\"1008\">To prove the accuracy of these payments and transfers, it is necessary to obtain and regularly keep documents such as <strong data-start=\"812\" data-end=\"906\">bank receipts, foreign exchange purchase certificates, and international transfer receipts<\/strong>. These documents serve as the primary evidence for the application of the <strong data-start=\"981\" data-end=\"1005\">income tax exemption<\/strong>.<\/p>\n<h3 data-start=\"89\" data-end=\"114\"><span class=\"ez-toc-section\" id=\"b_Stamp_Tax_Deduction\"><\/span><strong data-start=\"89\" data-end=\"112\">b. Stamp Tax Deduction<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"116\" data-end=\"595\"><strong>Pursuant to the<\/strong> <strong data-start=\"132\" data-end=\"149\">Stamp Tax Law<\/strong>, it is mandatory to withhold <strong data-start=\"179\" data-end=\"192\">stamp tax<\/strong> from the salary payments made to employees working in <strong data-start=\"247\" data-end=\"276\">liaison offices in Turkey<\/strong>. This deduction must be <strong data-start=\"301\" data-end=\"367\">declared through a withholding tax return<\/strong>\u00a0and paid within the legal deadline. Stamp tax serves as a <strong data-start=\"426\" data-end=\"497\">legal requirement ensuring the validity of salary payment documents<\/strong>, and failure to comply with this obligation may result in <strong data-start=\"556\" data-end=\"592\">penalties and legal consequences<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"c_Social_Security_Coverage_for_Workers\"><\/span>c. Social Security Coverage for Workers<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Employees working in <strong data-start=\"110\" data-end=\"139\">liaison offices in Turkey<\/strong> must be <strong data-start=\"148\" data-end=\"192\">registered under the Social Security Law<\/strong>. The offices, in their capacity as <strong data-start=\"228\" data-end=\"282\">limited liability employers<\/strong>, are obliged to <strong data-start=\"299\" data-end=\"364\">regularly pay the social security premiums of their employees<\/strong>. This obligation must be fulfilled <strong data-start=\"400\" data-end=\"466\">prior to the registration of the employee as an insured worker<\/strong>, and the <strong data-start=\"476\" data-end=\"533\">employment commencement and <a href=\"https:\/\/www.cbhukuk.com\/en\/employment-termination-codes\/\">termination notifications<\/a><\/strong> must be accurately submitted to the institution. Otherwise, failure to pay the social security premiums may result in <strong data-start=\"652\" data-end=\"687\">legal liability under <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/labor-law-in-turkey\/\">Turkish Labor Law<\/a><\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"d_Workplace_Notification\"><\/span>d. Workplace Notification<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Liaison offices in Turkey<\/strong> <strong>are required to notify the relevant Social Security Provincial Directorate<\/strong> <strong>about their workplace before their employees start working as insured workers.<\/strong> This notification is necessary for the fulfillment of the workplace\u2019s social security obligations, and <strong>failure to do so can result in legal penalties.<\/strong><\/p>\n<p><strong>In conclusion, payments made to workers and personnel in liaison offices in Turkey are subject to certain tax and social security regulations.<\/strong> Compliance with income <strong>tax exemptions, stamp duty deductions, social security obligations, and workplace notifications<\/strong> ensures that foreign companies&#8217; operations in Turkey continue in a proper legal framework. Therefore, <strong>it is essential for a liaison office in Turkey to fulfill all legal requirements when employing personnel.<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"ADVANTAGES_OF_OPENING_A_LIAISON_OFFICE_IN_TURKEY_FOR_FOREIGN_COMPANIES\"><\/span><strong>ADVANTAGES OF OPENING A LIAISON OFFICE IN TURKEY FOR FOREIGN COMPANIES<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Opening a liaison office in Turkey offers foreign companies both financial and operational advantages in Turkey.<\/strong> These advantages can be summarized as follows:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Tax_Advantages_of_Liaison_Offices_in_Turkey\"><\/span><strong>1. Tax Advantages of Liaison Offices in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"106\" data-end=\"260\">Since <strong data-start=\"112\" data-end=\"141\">liaison offices in Turkey<\/strong> do not engage in <strong data-start=\"159\" data-end=\"191\">direct commercial activities<\/strong>, they are <strong data-start=\"202\" data-end=\"231\">exempt from certain taxes<\/strong>. These exemptions include:<\/p>\n<ul>\n<li data-start=\"264\" data-end=\"291\"><strong data-start=\"264\" data-end=\"289\"><a href=\"https:\/\/www.cbhukuk.com\/en\/vat-in-turkey\/\">Value Added Tax<\/a> (VAT)<\/strong><\/li>\n<li data-start=\"294\" data-end=\"313\"><strong data-start=\"294\" data-end=\"311\">Corporate Tax<\/strong><\/li>\n<li data-start=\"316\" data-end=\"360\"><strong data-start=\"316\" data-end=\"330\">Income Tax<\/strong> (applies only to employees)<\/li>\n<li data-start=\"363\" data-end=\"378\"><strong data-start=\"363\" data-end=\"376\">Stamp Tax<\/strong><\/li>\n<\/ul>\n<p data-start=\"380\" data-end=\"617\"><strong>These tax exemptions make liaison offices a highly attractive structure from a financial perspective.<\/strong> However, to ensure accurate evaluation of tax-related matters, <strong>it may be necessary to seek the support of <a href=\"https:\/\/www.cbhukuk.com\/en\/legal-services\/tax-lawyer-in-turkey\/\">a tax law attorney in Turkey<\/a><\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Tax_Declaration_Obligations_of_Liaison_Offices_in_Turkey\"><\/span><strong>2. Tax Declaration Obligations of Liaison Offices in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong data-start=\"90\" data-end=\"109\">Liaison offices in Turkey<\/strong> <strong>are<\/strong> <strong data-start=\"114\" data-end=\"191\">obliged to regularly submit a withholding tax return<\/strong>; however, <strong data-start=\"202\" data-end=\"266\">they are not required to make any payments under this return<\/strong>. This arrangement <strong data-start=\"285\" data-end=\"326\">facilitates the operational processes<\/strong> of the offices and <strong data-start=\"346\" data-end=\"385\" data-is-only-node=\"\">reduces their financial obligations<\/strong>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Low-Cost_Entry_Opportunity\"><\/span><strong>3. Low-Cost Entry Opportunity<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For foreign companies that want to enter the market with a <strong data-start=\"148\" data-end=\"177\">sector-appropriate budget<\/strong>, <strong>establishing a contact office in Turkey<\/strong> is a <strong data-start=\"218\" data-end=\"253\">low-cost and strategic solution<\/strong>. Through this structure, companies can <strong data-start=\"293\" data-end=\"322\">gather market information<\/strong> and <strong data-start=\"327\" data-end=\"370\">complete their operational preparations<\/strong> before starting business activities in Turkey without incurring high investment costs.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Market_Research_and_Customer_Analysis\"><\/span><strong>4. Market Research and Customer Analysis<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"88\" data-end=\"301\">One of the <strong data-start=\"99\" data-end=\"150\">key ways to achieve success in the local market<\/strong> is to accurately analyze <strong data-start=\"176\" data-end=\"195\">market dynamics<\/strong> and <strong data-start=\"200\" data-end=\"225\">customer expectations<\/strong>. Liaison offices provide foreign companies with the following advantages:<\/p>\n<ul>\n<li data-start=\"305\" data-end=\"387\">The opportunity to <strong data-start=\"324\" data-end=\"375\">examine market conditions and sectoral dynamics<\/strong> in Turkey<\/li>\n<li data-start=\"390\" data-end=\"451\">The ability to <strong data-start=\"405\" data-end=\"449\">analyze customer demands and preferences<\/strong><\/li>\n<li data-start=\"454\" data-end=\"511\">The chance to <strong data-start=\"468\" data-end=\"509\">operate effectively within the sector<\/strong><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Providing_Technical_and_Customer_Support\"><\/span><strong>5. Providing Technical and Customer Support<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Liaison offices in Turkey offer a significant advantage in providing effective and rapid customer support.<\/strong> Particularly in sectors requiring technical support, they can:<\/p>\n<ul>\n<li><strong>Respond to customer needs promptly and on-site<\/strong><\/li>\n<li><strong>Provide technical support and training related to products<\/strong><\/li>\n<li><strong>Offer after-sales services quickly<\/strong><\/li>\n<\/ul>\n<p>This enhances customer satisfaction and <strong>helps<\/strong> <strong>the company gain a strong reputation in the local market.<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Sectoral_Success_and_Image_Building\"><\/span><strong>6. Sectoral Success and Image Building<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"87\" data-end=\"420\"><strong>Establishing a professional image in the local market and achieving a strong position in the sector<\/strong> is possible through liaison offices. A liaison office in Turkey that operates with <strong data-start=\"314\" data-end=\"338\">effective strategies<\/strong> lays a <strong data-start=\"346\" data-end=\"417\" data-is-only-node=\"\">solid foundation for future, more comprehensive commercial ventures<\/strong>.<\/p>\n<p data-start=\"422\" data-end=\"796\">In conclusion, <strong data-start=\"437\" data-end=\"470\">establishing a liaison office in Turkey<\/strong> is considered a <strong data-start=\"487\" data-end=\"527\">strategic step for foreign companies<\/strong> before commencing commercial activities in Turkey. <strong>Its<\/strong> <strong data-start=\"583\" data-end=\"601\">tax advantages<\/strong>, <strong data-start=\"603\" data-end=\"628\">low-cost market entry<\/strong>, <strong data-start=\"630\" data-end=\"671\">facilitation of local market analysis<\/strong>, and <strong data-start=\"677\" data-end=\"719\">capacity to support customer relations<\/strong> provide companies with <strong data-start=\"743\" data-end=\"793\">significant financial and operational benefits<\/strong>.<\/p>\n<h2><strong><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/irtibat-burosu-kurulusu-e1757496479703.jpg\"><img decoding=\"async\" class=\"aligncenter wp-image-5828 size-us_800_400\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/01\/irtibat-burosu-kurulusu-800x256.jpg\" alt=\"Establishing a Contact Office in Turkey\" width=\"800\" height=\"256\" \/><\/a><\/strong><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"KEY_DIFFERENCES_BETWEEN_A_LIAISON_OFFICE_AND_A_BRANCH\"><\/span><strong>KEY DIFFERENCES BETWEEN A LIAISON OFFICE AND A BRANCH<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In the process of foreign companies investing in Turkey, <strong data-start=\"144\" data-end=\"206\">deciding whether to establish a liaison office or <a href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/\">a foreign company branch in Turkey<\/a><\/strong> is a <strong data-start=\"212\" data-end=\"229\">critical step<\/strong>. This choice <strong data-start=\"243\" data-end=\"318\">directly affects the company\u2019s administrative and financial obligations<\/strong>. Liaison offices are generally set up for <strong data-start=\"361\" data-end=\"435\">market research, representation, and commercial preparation activities<\/strong>, whereas branches are intended to <strong data-start=\"470\" data-end=\"510\">conduct direct commercial operations<\/strong>. Making the <strong data-start=\"523\" data-end=\"539\">wrong choice<\/strong> can lead to <strong data-start=\"552\" data-end=\"609\">significant administrative and financial consequences<\/strong>, so it is <strong data-start=\"620\" data-end=\"680\">important to seek support from <a href=\"https:\/\/www.cbhukuk.com\/en\/commercial-lawyer-in-turkey\/\">a commercial law attorney in Turkey<\/a><\/strong>\u00a0in this regard.<\/p>\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"37\" data-end=\"1439\" data-is-last-node=\"\" data-is-only-node=\"\">\n<thead data-start=\"37\" data-end=\"74\">\n<tr data-start=\"37\" data-end=\"74\">\n<th data-start=\"37\" data-end=\"47\" data-col-size=\"sm\">Feature<\/th>\n<th data-start=\"47\" data-end=\"64\" data-col-size=\"lg\">Liaison Office<\/th>\n<th data-start=\"64\" data-end=\"74\" data-col-size=\"md\">Branch<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"113\" data-end=\"1439\" data-is-last-node=\"\">\n<tr data-start=\"113\" data-end=\"403\">\n<td data-start=\"113\" data-end=\"135\" data-col-size=\"sm\"><strong>Commercial Activity<\/strong><\/td>\n<td data-start=\"135\" data-end=\"297\" data-col-size=\"lg\">Cannot conduct commercial activities or generate revenue. Activity is limited to <strong>market research, technical support, representation, and communication.<\/strong><\/td>\n<td data-start=\"297\" data-end=\"403\" data-col-size=\"md\">Can <strong>enter into business agreements, conduct commercial activities<\/strong>, and generate revenue in Turkey.<\/td>\n<\/tr>\n<tr data-start=\"404\" data-end=\"619\">\n<td data-start=\"404\" data-end=\"419\" data-col-size=\"sm\"><strong>Legal Status<\/strong><\/td>\n<td data-start=\"419\" data-end=\"539\" data-col-size=\"lg\">Not registered in the trade registry, <strong>does not form an independent legal entity<\/strong>; dependent on the parent company.<\/td>\n<td data-start=\"539\" data-end=\"619\" data-col-size=\"md\">Registered in the Turkish trade registry and <strong>has a defined legal status.<\/strong><\/td>\n<\/tr>\n<tr data-start=\"620\" data-end=\"778\">\n<td data-start=\"620\" data-end=\"642\" data-col-size=\"sm\"><strong>Duration Limitation<\/strong><\/td>\n<td data-start=\"642\" data-end=\"739\" data-col-size=\"lg\">Activity permit is <strong data-start=\"663\" data-end=\"702\">3 years for the initial application<\/strong>, and <strong data-start=\"708\" data-end=\"737\">5-10 years for extensions<\/strong>.<\/td>\n<td data-start=\"739\" data-end=\"778\" data-col-size=\"md\">Activity duration is <strong data-start=\"762\" data-end=\"775\">unlimited<\/strong>.<\/td>\n<\/tr>\n<tr data-start=\"779\" data-end=\"1057\">\n<td data-start=\"779\" data-end=\"813\" data-col-size=\"sm\"><strong>Contract and Proposal Authority<\/strong><\/td>\n<td data-start=\"813\" data-end=\"948\" data-col-size=\"lg\"><strong data-start=\"815\" data-end=\"904\">Proposals, contracts, and official documents can only be signed by the parent company<\/strong>; the liaison office only provides support.<\/td>\n<td data-start=\"948\" data-end=\"1057\" data-col-size=\"md\">Can <strong data-start=\"954\" data-end=\"1006\">directly sign commercial proposals and contracts<\/strong> and independently manage business processes.<\/td>\n<\/tr>\n<tr data-start=\"1058\" data-end=\"1233\">\n<td data-start=\"1058\" data-end=\"1069\" data-col-size=\"sm\"><strong>Taxation<\/strong><\/td>\n<td data-start=\"1069\" data-end=\"1133\" data-col-size=\"lg\"><strong data-start=\"1071\" data-end=\"1092\">Exempt from taxes<\/strong> (e.g., VAT, Corporate Tax, Stamp Duty).<\/td>\n<td data-start=\"1133\" data-end=\"1233\" data-col-size=\"md\"><strong data-start=\"1135\" data-end=\"1158\">Subject to taxation<\/strong> on commercial activities in Turkey and <strong data-start=\"1198\" data-end=\"1230\" data-is-only-node=\"\">required to file tax returns<\/strong>.<\/td>\n<\/tr>\n<tr data-start=\"1234\" data-end=\"1439\" data-is-last-node=\"\">\n<td data-start=\"1234\" data-end=\"1259\" data-col-size=\"sm\"><strong>Financing and Expenses<\/strong><\/td>\n<td data-start=\"1259\" data-end=\"1350\" data-col-size=\"lg\"><strong>All expenses covered by the parent company abroad<\/strong>; cannot generate income in Turkey.<\/td>\n<td data-start=\"1350\" data-end=\"1439\" data-is-last-node=\"\" data-col-size=\"md\">Can cover expenses from revenues generated <strong>through its own commercial activities.<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"sr-only\"><span style=\"font-size: 16px;\">Liaison offices in Turkey are established solely to provide <\/span><strong style=\"font-size: 16px;\" data-start=\"50\" data-end=\"100\">promotion, research, and communication support<\/strong><span style=\"font-size: 16px;\"> without engaging in commercial activities or generating revenue, whereas branches are a more suitable option for companies that wish to <\/span><strong style=\"font-size: 16px;\" data-start=\"237\" data-end=\"292\">conduct independent commercial activities in Turkey<\/strong><span style=\"font-size: 16px;\"> or for <a href=\"https:\/\/www.cbhukuk.com\/en\/foreigners-buying-property-in-turkey\/\"><strong>foreign companies intending to <strong style=\"font-size: 16px;\" data-start=\"331\" data-end=\"372\">purchase immovable property in Turkey<\/strong><\/strong><\/a><\/span><span style=\"font-size: 16px;\">. The <\/span><strong style=\"font-size: 16px;\" data-start=\"378\" data-end=\"449\">strategic objectives and scope of activities of the foreign company<\/strong><span style=\"font-size: 16px;\"> play a decisive role in determining which structure should be chosen.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"SUPPORT_SERVICES_FOR_ESTABLISHING_A_LIAISON_OFFICE_IN_TURKEY_FOR_FOREIGN_COMPANIES\"><\/span><strong>SUPPORT SERVICES FOR ESTABLISHING A LIAISON OFFICE IN TURKEY FOR FOREIGN COMPANIES<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"0\" data-end=\"251\"><strong data-start=\"0\" data-end=\"16\">C&amp;B Law Firm<\/strong> <strong>provides comprehensive<\/strong> <strong data-start=\"40\" data-end=\"85\">legal advisory and implementation support<\/strong> for foreign companies seeking to <strong>establish a liaison office in Turkey<\/strong>. The services offered by C&amp;B Law Firm and their respective steps are detailed as follows:<\/p>\n<ol>\n<li data-start=\"253\" data-end=\"626\"><strong data-start=\"253\" data-end=\"293\">Preparation of the Application File:<\/strong> Based on the foreign company\u2019s request to establish a contact office in Turkey, <strong data-start=\"374\" data-end=\"422\">C&amp;B Law Firm obtains the necessary documents<\/strong> and conducts a <strong data-start=\"438\" data-end=\"454\">legal review<\/strong> to ensure compliance with all regulatory requirements. After this review, the <strong data-start=\"533\" data-end=\"565\">application file is prepared<\/strong> and made ready for submission to the relevant authorities.<\/li>\n<li data-start=\"628\" data-end=\"928\"><strong data-start=\"628\" data-end=\"669\">Application for Establishment Permit:<\/strong> The required permit for opening the liaison office in Turkey is obtained from the <strong data-start=\"742\" data-end=\"765\">Ministry of Economy<\/strong>. <strong data-start=\"767\" data-end=\"841\">C&amp;B Law Firm provides legal guidance at every stage of the application<\/strong>, ensuring a smooth process and handling all necessary procedures to secure approval.<\/li>\n<li data-start=\"930\" data-end=\"1200\"><strong data-start=\"930\" data-end=\"967\">Registration with the Tax Office:<\/strong> The liaison office is registered with the relevant <strong data-start=\"1019\" data-end=\"1043\">tax office in Turkey<\/strong>, and a <strong data-start=\"1051\" data-end=\"1080\">tax identification number<\/strong> is obtained on behalf of the office. This step is <strong data-start=\"1131\" data-end=\"1187\">critical for fulfilling the office\u2019s <a href=\"https:\/\/www.cbhukuk.com\/en\/tax-liability-responsibility-in-companies-in-turkey\/\">tax obligations in Turkey<\/a><\/strong>.<\/li>\n<li data-start=\"1202\" data-end=\"1538\"><strong data-start=\"1202\" data-end=\"1237\">Establishment of Tax Liability:<\/strong> Using the tax identification number obtained from the tax office, <strong data-start=\"1304\" data-end=\"1415\">C&amp;B Law Firm ensures the liaison office is registered for income tax (withholding) and other relevant taxes<\/strong>. Guidance is provided to ensure the <strong data-start=\"1452\" data-end=\"1480\">correct payment of taxes<\/strong> on personnel salaries, office rent, and other expenses.<\/li>\n<li data-start=\"1540\" data-end=\"1810\"><strong data-start=\"1540\" data-end=\"1575\">Preparation of Lease Agreement:<\/strong> <a href=\"https:\/\/www.cbhukuk.com\/en\/tenants-rights-in-turkey\/\"><strong>The lease agreement<\/strong><\/a><strong data-start=\"1580\" data-end=\"1631\"> required for the liaison office in Turkey<\/strong> is prepared and included in the application file submitted to the relevant authority. <strong data-start=\"1718\" data-end=\"1808\">C&amp;B Law Firm reviews the lease agreement for legal validity and regulatory compliance.<\/strong><\/li>\n<li data-start=\"1812\" data-end=\"2093\"><strong data-start=\"1812\" data-end=\"1847\">Notification of Address Change:<\/strong> If the liaison office\u2019s address changes, <strong data-start=\"1889\" data-end=\"1929\">C&amp;B Law Firm provides legal guidance<\/strong> to ensure that the <strong data-start=\"1949\" data-end=\"2019\">new address is notified to the relevant authority within one month<\/strong>. All necessary documents are prepared to complete the official process.<\/li>\n<\/ol>\n<p data-start=\"2095\" data-end=\"2433\" data-is-last-node=\"\" data-is-only-node=\"\"><strong data-start=\"2095\" data-end=\"2184\">C&amp;B Law Firm manages all stages of the liaison office establishment process in Turkey<\/strong>, ensuring that <strong data-start=\"2200\" data-end=\"2236\">documents are correctly prepared<\/strong> and <strong data-start=\"2241\" data-end=\"2279\">applications are submitted on time<\/strong>. The firm provides <a href=\"https:\/\/www.cbhukuk.com\/en\/online-legal-services\/\"><strong>the legal support<\/strong><\/a><strong data-start=\"2303\" data-end=\"2433\" data-is-last-node=\"\">\u00a0necessary for foreign companies to commence their operations in Turkey within a fully compliant legal framework.<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"w-html\"><div class=\"cb-legal-box\">\n    <div class=\"cb-legal-inner\">\n        <p class=\"cb-legal-text\">\n            You can explore our other <a href=\"https:\/\/www.cbhukuk.com\/en\/blog\/\" class=\"cb-legal-link\">articles<\/a> or contact us for your legal support inquiries.\n        <\/p>\n        <div class=\"cb-legal-action\">\n            <a href=\"https:\/\/www.cbhukuk.com\/en\/contact-us\/\" class=\"cb-legal-btn\">Contact Us<\/a>\n        <\/div>\n    <\/div>\n<\/div>\n\n<style>\n.cb-legal-box {\n    background: #ffffff;\n    border: 2px solid #8b3516; \n    border-radius: 8px;\n    padding: 30px;\n    margin: 30px auto;\n    width: 100%;\n    box-sizing: border-box;\n    font-family: Arial, Helvetica, sans-serif;\n    box-shadow: 0 4px 15px rgba(0, 0, 0, 0.05);\n}\n\n.cb-legal-inner {\n    display: flex;\n    align-items: center;\n    justify-content: space-between;\n    gap: 30px;\n}\n\n.cb-legal-text {\n    margin: 0;\n    font-size: 19px;\n    color: #333333;\n    line-height: 1.5;\n    flex: 2;\n}\n\n.cb-legal-link {\n    color: #8b3516;\n    text-decoration: underline;\n    font-weight: bold;\n}\n\n.cb-legal-action {\n    flex: 1;\n    text-align: right;\n}\n\n.cb-legal-btn {\n    display: inline-block;\n    background-color: #8b3516;\n    color: #ffffff !important;\n    padding: 14px 28px;\n    border-radius: 5px;\n    text-decoration: none !important;\n    font-weight: bold;\n    font-size: 16px;\n    transition: all 0.3s ease;\n    border: 2px solid #8b3516;\n    white-space: nowrap;\n}\n\n.cb-legal-btn:hover {\n    background-color: #000000;\n    border-color: #000000;\n}\n\n\/* MOB\u0130LDEK\u0130 G\u00d6R\u00dcNT\u00dcY\u00dc D\u00dcZELTEN KISIM *\/\n@media (max-width: 768px) {\n    .cb-legal-box {\n        padding: 20px 15px; \/* Yan bo\u015fluklar\u0131 azaltt\u0131k *\/\n        margin: 20px 0;\n        width: 100% !important;\n    }\n    \n    .cb-legal-inner {\n        flex-direction: column !important;\n        gap: 15px; \/* Yaz\u0131 ve buton aras\u0131ndaki bo\u015flu\u011fu daraltt\u0131k *\/\n    }\n    \n    .cb-legal-text {\n        font-size: 16px; \/* Yaz\u0131y\u0131 mobilde bir t\u0131k k\u00fc\u00e7\u00fcltt\u00fck ki s\u0131\u011fs\u0131n *\/\n        text-align: center !important;\n        width: 100%;\n    }\n    \n    .cb-legal-action {\n        width: 100%;\n        text-align: center !important;\n    }\n    \n    .cb-legal-btn {\n        width: 80%; \/* Butonun ekran\u0131 komple bo\u011fmas\u0131n\u0131 engellemek i\u00e7in %80 yapt\u0131k *\/\n        padding: 12px 20px;\n        font-size: 15px;\n        display: inline-block; \/* Block yerine inline-block + %80 daha zarif durur *\/\n    }\n}\n<\/style><\/div><\/div><\/div><\/div><\/div><\/section><section class=\"l-section wpb_row us_custom_0a0f4a9a height_auto\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column us_custom_275474cc has_text_color\"><div class=\"wpb_wrapper\"><p><strong>LEGAL DISCLAIMER:<\/strong> The copyright of the articles and content on our website belongs to Av. Orbay \u00c7okg\u00f6r, and all articles are published with electronically signed time stamps to establish ownership. If any articles on our website are copied or summarized without providing a source link and published on other websites, legal and criminal proceedings will be initiated.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Index Toggle WHAT IS A LIASION OFFICE UNDER TURKISH COMMERCIAL LAW?WHAT ARE THE CONDITIONS FOR FOREIGN COMPANIES TO ESTABLISH A LIAISON OFFICE IN TURKEY?1. The Company Must Be Established Abroad2. Obtaining Permission from the Ministry3. Prohibition of Commercial Activities4. Submission of Complete and Accurate Application Documents5. Specially Regulated SectorsHOW TO ESTABLISH A LIAISON OFFICE IN...","protected":false},"author":1,"featured_media":5834,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[85],"tags":[],"class_list":["post-5868","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/posts\/5868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=5868"}],"version-history":[{"count":0,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/posts\/5868\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/media\/5834"}],"wp:attachment":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=5868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=5868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=5868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}