{"id":6915,"date":"2025-06-06T20:37:31","date_gmt":"2025-06-06T20:37:31","guid":{"rendered":"https:\/\/www.cbhukuk.com\/?p=6915"},"modified":"2026-03-16T21:57:57","modified_gmt":"2026-03-16T21:57:57","slug":"establishing-a-foreign-company-branch-in-turkey","status":"publish","type":"post","link":"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/","title":{"rendered":"Establishing a Foreign Company Branch in Turkey"},"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=\"wpb_text_column us_custom_275474cc has_text_color\"><div class=\"wpb_wrapper\"><p><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/FOREIGN-COMPANY-BRANCH-IN-TURKEY.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6920\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/FOREIGN-COMPANY-BRANCH-IN-TURKEY-800x400.jpg\" alt=\"FOREIGN COMPANY BRANCH IN TURKEY\" width=\"800\" height=\"400\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/FOREIGN-COMPANY-BRANCH-IN-TURKEY-800x400.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/FOREIGN-COMPANY-BRANCH-IN-TURKEY-300x150.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/FOREIGN-COMPANY-BRANCH-IN-TURKEY-1024x512.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/FOREIGN-COMPANY-BRANCH-IN-TURKEY-100x50.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/FOREIGN-COMPANY-BRANCH-IN-TURKEY-90x45.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/FOREIGN-COMPANY-BRANCH-IN-TURKEY-120x60.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/FOREIGN-COMPANY-BRANCH-IN-TURKEY.jpg 1536w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<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-foreign-company-branch-in-turkey\/#LEGAL_ASPECTS_OF_FOREIGN_COMPANIES_OPENING_A_BRANCH_IN_TURKEY\">LEGAL ASPECTS OF FOREIGN COMPANIES OPENING A BRANCH IN TURKEY<\/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-foreign-company-branch-in-turkey\/#LEGAL_BASIS_FOR_THE_ESTABLISHMENT_OF_A_FOREIGN_COMPANY_BRANCH_OFFICE_IN_TURKEY\">LEGAL BASIS FOR THE ESTABLISHMENT OF A FOREIGN COMPANY BRANCH 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-foreign-company-branch-in-turkey\/#Concept_of_Foreign_Direct_Investment_in_Turkey\">Concept of Foreign Direct Investment in Turkey<\/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-foreign-company-branch-in-turkey\/#Opening_a_Foreign_Branch_under_the_Turkish_Commercial_Code\">Opening a Foreign Branch under the Turkish Commercial Code<\/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-foreign-company-branch-in-turkey\/#Trade_Name_of_the_Branch_in_Turkey\">Trade Name of the Branch in Turkey<\/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-foreign-company-branch-in-turkey\/#Administrative_Obligations_under_the_Foreign_Direct_Investment_Law_in_Turkey\">Administrative Obligations under the Foreign Direct Investment Law in Turkey<\/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-foreign-company-branch-in-turkey\/#Compliance_with_Legal_Regulations_in_Turkey\">Compliance with Legal Regulations 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-8\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#REQUIREMENTS_FOR_FOREIGN_COMPANIES_TO_OPEN_A_BRANCH_IN_TURKEY\">REQUIREMENTS FOR FOREIGN COMPANIES TO OPEN A BRANCH 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-9\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Operational_Status_of_the_Parent_Company\">Operational Status of the Parent Company<\/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-foreign-company-branch-in-turkey\/#Appointment_of_a_Fully_Authorized_Representative\">Appointment of a Fully Authorized Representative<\/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-foreign-company-branch-in-turkey\/#Trade_Registry_Registration_Requirement\">Trade Registry Registration Requirement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Registration_with_Relevant_Authorities_in_Turkey\">Registration with Relevant Authorities in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Capital_Requirement\">Capital Requirement<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#HOW_TO_ESTABLISH_A_FOREIGN_COMPANY_BRANCH_IN_TURKEY\">HOW TO ESTABLISH A FOREIGN COMPANY BRANCH 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-15\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Obtaining_a_Potential_Tax_Number\">Obtaining a Potential Tax Number<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Online_Application_via_MERSIS\">Online Application via MERSIS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Application_to_the_Regional_Directorate_of_the_Chamber_of_Commerce\">Application to the Regional Directorate of the Chamber of Commerce<\/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-foreign-company-branch-in-turkey\/#Registration_with_the_Trade_Registry\">Registration with the Trade Registry<\/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-foreign-company-branch-in-turkey\/#Appointment_of_a_Fully_Authorized_Representative-2\">Appointment of a Fully Authorized Representative<\/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-foreign-company-branch-in-turkey\/#Other_Registration_and_Notification_Procedures\">Other Registration and Notification Procedures<\/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-foreign-company-branch-in-turkey\/#Difference_Between_First_and_Subsequent_Branches\">Difference Between First and Subsequent Branches<\/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-foreign-company-branch-in-turkey\/#DOCUMENTS_REQUIRED_FOR_THE_ESTABLISHMENT_OF_A_BRANCH_IN_TURKEY_BY_FOREIGN_COMPANIES\">DOCUMENTS REQUIRED FOR THE ESTABLISHMENT OF A BRANCH IN TURKEY BY FOREIGN COMPANIES<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#HOW_LONG_DOES_IT_TAKE_FOR_FOREIGN_COMPANIES_TO_ESTABLISH_A_BRANCH_IN_TURKEY\">HOW LONG DOES IT TAKE FOR FOREIGN COMPANIES TO ESTABLISH A BRANCH IN TURKEY?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#CAN_FOREIGNERS_ESTABLISH_A_BRANCH_IN_TURKEY_WITHOUT_COMING_TO_THE_COUNTRY\">CAN FOREIGNERS ESTABLISH A BRANCH IN TURKEY WITHOUT COMING TO THE COUNTRY?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#POST-ESTABLISHMENT_OBLIGATIONS_FOR_FOREIGN_COMPANIES_OPENING_A_BRANCH_IN_TURKEY\">POST-ESTABLISHMENT OBLIGATIONS FOR FOREIGN COMPANIES OPENING A BRANCH 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-26\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#1_Appointment_of_a_Branch_Manager_in_Turkey\">1. Appointment of a Branch Manager in Turkey<\/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-foreign-company-branch-in-turkey\/#2_Compliance_with_Turkish_Labor_Law\">2. Compliance with Turkish Labor Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#3_Tax_Planning_and_Obligations_in_Turkey\">3. Tax Planning and Obligations in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#4_Personal_Data_Protection_and_GDPR_Compliance\">4. Personal Data Protection and GDPR Compliance<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#WHAT_ARE_THE_ADVANTAGES_OF_ESTABLISHING_A_BRANCH_IN_TURKEY_FOR_FOREIGN_COMPANIES\">WHAT ARE THE ADVANTAGES OF ESTABLISHING A BRANCH IN TURKEY FOR FOREIGN COMPANIES?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#WHAT_ARE_THE_DIFFERENCES_BETWEEN_A_FOREIGN_COMPANY_OPENING_A_BRANCH_AND_ESTABLISHING_A_LIAISON_OFFICE_IN_TURKEY\">WHAT ARE THE DIFFERENCES BETWEEN A FOREIGN COMPANY OPENING A BRANCH AND ESTABLISHING 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-32\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Legal_Status_in_Turkey\">Legal Status in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Scope_of_Activity_in_Turkey\">Scope of Activity in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Right_to_Generate_Income_in_Turkey\">Right to Generate Income in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Tax_and_Administrative_Obligations_in_Turkey\">Tax and Administrative Obligations in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Establishment_and_Authorization_Process_in_Turkey\">Establishment and Authorization Process in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#Employment_of_Personnel\">Employment of Personnel<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#WHAT_ARE_THE_DIFFERENCES_BETWEEN_A_FOREIGN_COMPANY_OPENING_A_BRANCH_AND_ESTABLISHING_A_LIMITED_LIABILITY_COMPANY_IN_TURKEY\">WHAT ARE THE DIFFERENCES BETWEEN A FOREIGN COMPANY OPENING A BRANCH AND ESTABLISHING A LIMITED LIABILITY COMPANY IN TURKEY?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#1_Legal_Personality_and_Legal_Status_in_Turkey\">1. Legal Personality and Legal Status in Turkey<\/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-foreign-company-branch-in-turkey\/#2_Capital_Requirements\">2. Capital Requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#3_Tax_Obligations_in_Turkey\">3. Tax Obligations in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-foreign-company-branch-in-turkey\/#4_Scope_of_Activity_and_Flexibility\">4. Scope of Activity and Flexibility<\/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-foreign-company-branch-in-turkey\/#5_Management_and_Representation_Powers\">5. Management and Representation Powers<\/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-foreign-company-branch-in-turkey\/#6_Authority_to_Acquire_Real_Estate_in_Turkey\">6. Authority to Acquire Real Estate in Turkey<\/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-foreign-company-branch-in-turkey\/#7_Liability_and_Risk\">7. Liability and Risk<\/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-foreign-company-branch-in-turkey\/#THE_IMPORTANCE_OF_LEGAL_SUPPORT_FOR_FOREIGN_COMPANIES_WHEN_OPENING_A_BRANCH_IN_TURKEY\">THE IMPORTANCE OF LEGAL SUPPORT FOR FOREIGN COMPANIES WHEN OPENING A BRANCH IN TURKEY<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n<h1><span class=\"ez-toc-section\" id=\"LEGAL_ASPECTS_OF_FOREIGN_COMPANIES_OPENING_A_BRANCH_IN_TURKEY\"><\/span><strong>LEGAL ASPECTS OF FOREIGN COMPANIES OPENING A BRANCH IN TURKEY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p data-start=\"157\" data-end=\"821\"><strong>The act of foreign companies opening a branch in Turkey<\/strong> refers to these companies engaging in commercial activities in Turkey, outside their country of origin. Such a structure maintains a <strong data-start=\"350\" data-end=\"395\">direct connection with the parent company<\/strong> and <strong data-start=\"400\" data-end=\"451\">does not constitute an independent legal entity<\/strong>. Therefore, a <strong data-start=\"466\" data-end=\"522\">branch is considered an extension of the head office<\/strong> and operates in line with the policies and strategies determined by the parent company. Foreign companies usually choose to open a <strong data-start=\"654\" data-end=\"690\">foreign company branch in Turkey<\/strong> in order to be closer to the local market, offer their products and services directly, and strengthen local business partnerships.<\/p>\n<p data-start=\"823\" data-end=\"1520\">The branch establishment process is governed by the <strong data-start=\"875\" data-end=\"911\">Turkish Commercial Code No. 6102<\/strong> and the <strong data-start=\"920\" data-end=\"962\">Foreign Direct Investment Law No. 4875<\/strong>. A branch <strong data-start=\"973\" data-end=\"1073\">cannot operate in Turkey as an <a href=\"https:\/\/www.cbhukuk.com\/en\/corporate-law-in-turkey\/\">independent company<\/a> because it lacks a separate legal personality<\/strong>. However, it is subject to certain obligations under Turkish law. These include <strong data-start=\"1154\" data-end=\"1193\">registering as a taxpayer in Turkey<\/strong>, <strong data-start=\"1195\" data-end=\"1248\">registering with the relevant chamber of commerce<\/strong>, and <strong data-start=\"1254\" data-end=\"1295\">complying with applicable legislation<\/strong>. In this context, a company established in a foreign country that opens a <strong data-start=\"1370\" data-end=\"1406\">foreign company branch in Turkey<\/strong> is considered a <strong data-start=\"1423\" data-end=\"1452\">foreign direct investment<\/strong> and may benefit from relevant incentives and protection provisions.<\/p>\n<p data-start=\"1522\" data-end=\"2078\">Pursuant to the relevant provisions of the Turkish Commercial Code, a company with its headquarters abroad may <strong data-start=\"1633\" data-end=\"1715\">register in the trade registry in Turkey through the establishment of a branch<\/strong>, similarly to domestic commercial enterprises. Upon registration, the branch becomes <strong data-start=\"1801\" data-end=\"1844\">legally authorized to operate in Turkey<\/strong>. However, unlike the formation of an independent company, it is essential to remember that the <strong data-start=\"1940\" data-end=\"1980\">branch is part of the parent company<\/strong> and that <strong data-start=\"1990\" data-end=\"2077\">decision-making and liability mechanisms are directly determined by the head office<\/strong>.<\/p>\n<p data-start=\"2080\" data-end=\"2633\">In conclusion, the process of <strong data-start=\"2110\" data-end=\"2174\">foreign companies opening a foreign company branch in Turkey<\/strong> involves both economic and legal dimensions. While a branch offers a <strong data-start=\"2244\" data-end=\"2314\">cost-effective and efficient method of entering the Turkish market<\/strong>, it also requires <strong data-start=\"2333\" data-end=\"2413\">careful planning in terms of legal compliance and administrative obligations<\/strong>. It is crucial for foreign companies intending to invest in Turkey to conduct this process with <strong data-start=\"2510\" data-end=\"2554\">experts well-versed in local regulations<\/strong>, to ensure legal compliance and establish a sustainable operational structure.<\/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-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:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=6102&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\"><strong>TURKISH COMMERCIAL CODE NO. 6102<\/strong><\/a><\/p>\n<p><strong>(4)<\/strong> Branches in Turkey of commercial enterprises whose headquarters are located abroad shall be registered in the trade registry in the same manner as domestic commercial enterprises, provided that the provisions of their home country&#8217;s laws concerning the trade name are reserved. A fully authorized commercial representative residing in Turkey shall be appointed for these branches. If the commercial enterprise has more than one branch, branches opened after the registration of the first branch shall be registered in the same manner as branches of domestic commercial enterprises.<\/p>\n<\/div><\/div><\/div><div class=\"w-separator size_small\"><\/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=\"LEGAL_BASIS_FOR_THE_ESTABLISHMENT_OF_A_FOREIGN_COMPANY_BRANCH_OFFICE_IN_TURKEY\"><\/span><strong>LEGAL BASIS FOR THE ESTABLISHMENT OF A FOREIGN COMPANY BRANCH OFFICE IN TURKEY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>The establishment of branches in Turkey by companies headquartered outside of Turkey<\/strong> is considered a form of <strong>foreign direct investment in Turkey<\/strong> under the Turkish legal system and is subject to various legal regulations.<\/p>\n<p>In this context, the process and obligations of <strong>establishing a foreign company branch office in Turkey<\/strong> can be examined under the following headings:<\/p>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Concept_of_Foreign_Direct_Investment_in_Turkey\"><\/span><strong> Concept of Foreign Direct Investment in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>According to Article 2 of the Foreign Direct Investment Law No. 4875, <strong>the establishment of a new company in Turkey or the opening of a branch by an existing foreign company<\/strong> is defined as <strong>foreign direct investment in Turkey<\/strong>.<\/p>\n<p>Thus, branch establishment is considered not only a commercial activity but also part of investment law in Turkey.<\/p>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Opening_a_Foreign_Branch_under_the_Turkish_Commercial_Code\"><\/span><strong> Opening a Foreign Branch under the Turkish Commercial Code<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Article 40(4) of the <strong>Turkish Commercial Code No. 6102<\/strong> regulates the registration of branches in Turkey by commercial enterprises headquartered abroad.<\/p>\n<p><strong>According to this provision:<\/strong><\/p>\n<ul>\n<li>Foreign branches are registered in the same manner as <strong>domestic commercial enterprises<\/strong>, although the provisions of <strong>the parent company\u2019s home country<\/strong> regarding the trade name are preserved.<\/li>\n<li>If more than one branch is to be opened in Turkey, branches established <strong>after the first one are registered in accordance with local regulations.<\/strong><\/li>\n<li>It is <strong>mandatory<\/strong> to appoint a <strong>fully authorized commercial representative residing in Turkey<\/strong> for the foreign branch.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Trade_Name_of_the_Branch_in_Turkey\"><\/span><strong> Trade Name of the Branch in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Pursuant to Article 48(3) of the <strong>Turkish Commercial Code<\/strong>, the trade name of the branch must clearly indicate <strong>both the location of the head office and the branch<\/strong>. Indicating that the branch is foreign-based is crucial for commercial transparency and public disclosure.<\/p>\n<p>For the <strong>first branch<\/strong> to be opened in Turkey, the trade name should follow this format:<strong>&#8220;[Parent Company Name] + [Country of Head Office] + \u0130stanbul Merkez \u015eubesi&#8221;<\/strong><\/p>\n<p>Example: <strong>X Company GMBH Merkezi Hollanda \u0130stanbul Merkez \u015eubesi<\/strong><\/p>\n<p>For <strong>subsequent branches<\/strong>, the term <strong>&#8220;Merkez&#8221; (head office)<\/strong> should <strong>not<\/strong> be included in the trade name.<\/p>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Administrative_Obligations_under_the_Foreign_Direct_Investment_Law_in_Turkey\"><\/span><strong> Administrative Obligations under the Foreign Direct Investment Law in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>According to the <strong>Regulation Amending the Implementation Regulation of the Foreign Direct Investment Law<\/strong>, published in Official Gazette No. 30438, foreign branches are required to apply for authorization through the <strong>E-TUYS system<\/strong> of the Ministry of Industry and Technology of the Republic of Turkey.<\/p>\n<ul>\n<li>A designated <strong>authorized user<\/strong> must be defined.<\/li>\n<li>The &#8220;<strong>Company and Branch Establishment Notification Form<\/strong>&#8221; must be completed accurately.<\/li>\n<li>All other <strong>notification obligations<\/strong> outlined in the Regulation must also be fulfilled.<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Compliance_with_Legal_Regulations_in_Turkey\"><\/span><strong> Compliance with Legal Regulations in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p><strong>The process of opening a branch in Turkey by a company headquartered abroad goes beyond registration with the trade registry.<\/strong> It requires multifaceted compliance with <strong>investment law, <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/business-law-in-turkey\/\">Turkish commercial law<\/a>, and administrative regulations.<\/strong> Strict adherence to all procedures set forth by the legislation is essential to ensure <strong>legal security<\/strong> and the <strong>continuity of operations<\/strong>.<\/p>\n<p><strong>In conclusion, establishing a foreign branch office in Turkey entails a combination of regulatory steps that require legal, administrative, and operational compliance.<\/strong> Consulting with local legal experts throughout this process is highly recommended to ensure smooth and legally compliant business operations.<\/p>\n<h2><strong><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-acilisi.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6893\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-acilisi-800x228.jpg\" alt=\"foreign companies opening a branch in Turkey\" width=\"800\" height=\"228\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-acilisi-800x228.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-acilisi-300x86.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-acilisi-1024x292.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-acilisi-100x29.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-acilisi-90x26.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-acilisi-120x34.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-acilisi.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/strong><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"REQUIREMENTS_FOR_FOREIGN_COMPANIES_TO_OPEN_A_BRANCH_IN_TURKEY\"><\/span><strong>REQUIREMENTS FOR FOREIGN COMPANIES TO OPEN A BRANCH IN TURKEY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>For foreign companies to engage in commercial activities by opening a branch in Turkey, certain administrative, representative, and registration requirements must be fulfilled in full.<\/strong> Although a branch does not constitute an independent legal entity, it serves as <strong>an organizational extension that represents the company\u2019s activities in Turkey.<\/strong> Therefore, the establishment of a foreign branch is subject to specific procedures and conditions.<\/p>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Operational_Status_of_the_Parent_Company\"><\/span><strong> Operational Status of the Parent Company<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p><strong>In order for a foreign company to open a branch in Turkey, it must first be lawfully established and actively operating in its home country.<\/strong> For the <strong>first branch<\/strong>, the company must be authorized to establish a branch under the legislation of its country of origin. For <strong>subsequent branches<\/strong>, only compliance with Turkish law is considered.<\/p>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Appointment_of_a_Fully_Authorized_Representative\"><\/span><strong> Appointment of a Fully Authorized Representative<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p><strong>A fully authorized representative must be appointed to manage the company\u2019s operations in Turkey.<\/strong> While there is no nationality requirement, the representative must <strong>reside in Turkey.<\/strong><\/p>\n<p><strong>The representative\u2019s identification details, residential address, and notarized signature declaration must be submitted to the trade registry. <\/strong>If the representative changes, the new appointment must be promptly registered with the trade registry.<\/p>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Trade_Registry_Registration_Requirement\"><\/span><strong> Trade Registry Registration Requirement<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p><strong>A branch becomes legally operational only upon registration with the trade registry.<\/strong> The application for registration must include the following complete information and documents:<\/p>\n<ul>\n<li><strong>Trade name, business name (if any), and registered address of the parent company,<\/strong><\/li>\n<li><strong>Capital of the parent company,<\/strong><\/li>\n<li><strong>Capital allocated to the branch (if applicable),<\/strong><\/li>\n<li><strong>Trade name and address of the branch,<\/strong><\/li>\n<li><strong>Scope of activity of the branch,<\/strong><\/li>\n<li><strong>Identity, residence, nationality, and authority resolution of the branch representative,<\/strong><\/li>\n<li><strong>Date of incorporation, registration number, and applicable legal system of the parent company.<\/strong><\/li>\n<\/ul>\n<p>All documents must be submitted together with <strong>notarized Turkish translations.<\/strong><\/p>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Registration_with_Relevant_Authorities_in_Turkey\"><\/span><strong> Registration with Relevant Authorities in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Since the branch will generate income in Turkey, <strong>it is mandatory to register with the tax office<\/strong> during the establishment process. <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/legal-services\/tax-lawyer-in-turkey\/\">Tax consultancy in Turkey<\/a> is recommended for this purpose.<\/strong><\/p>\n<p>In addition, depending on the sector in which the branch will operate, required permits must be obtained, <strong>and registrations with other relevant institutions (such as chambers of commerce or professional associations) must be completed.<\/strong><\/p>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Capital_Requirement\"><\/span><strong> Capital Requirement<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Foreign companies establishing a branch in Turkey are <strong>not required to allocate separate capital for the branch<\/strong>. Since the branch is a direct extension of the parent company, <strong>it operates using the financial resources of the headquarters.<\/strong> However, any resources allocated to the branch may be reported in the trade registry.<\/p>\n<p>In summary, <strong>the opening of a branch by a foreign company in Turkey<\/strong> is contingent on satisfying various administrative and legal requirements. <strong>These include the operational status of the parent company, the appointment of a local representative, completion of registration procedures, fulfillment of tax obligations, and submission of all <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/contract-law-in-turkey\/\">necessary contracts<\/a> and documents without deficiency.<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"HOW_TO_ESTABLISH_A_FOREIGN_COMPANY_BRANCH_IN_TURKEY\"><\/span>HOW TO ESTABLISH A FOREIGN COMPANY BRANCH IN TURKEY?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>For foreign companies to establish a branch and carry out commercial activities in Turkey, a set of administrative and legal procedures must be followed carefully.<\/strong> This process involves multiple and technical stages, ranging from online applications and physical document submissions to tax obligations and appointment of a legal representative.<\/p>\n<p><strong>Below is a systematic overview of the steps foreign companies must follow to open a branch in Turkey:<\/strong><\/p>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Obtaining_a_Potential_Tax_Number\"><\/span><strong> Obtaining a Potential Tax Number<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Before initiating any application, a <strong>potential tax number<\/strong> must be obtained in the name of the foreign company. <strong>This is done through an application to the relevant tax office, and the tax number must be included in all further documentation.<\/strong><\/p>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Online_Application_via_MERSIS\"><\/span><strong> Online Application via MERSIS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>The branch establishment process is initiated online through the <strong>Central Trade Registry System (MERSIS)<\/strong>. The steps are:<\/p>\n<ul>\n<li><strong>Logging into the MERSIS platform,<\/strong><\/li>\n<li><strong>Entering all required details regarding the branch,<\/strong><\/li>\n<li><strong>Obtaining a request number,<\/strong><\/li>\n<\/ul>\n<p>This request number serves as <strong>a tracking ID<\/strong> for subsequent physical applications and official correspondence.<\/p>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Application_to_the_Regional_Directorate_of_the_Chamber_of_Commerce\"><\/span><strong> Application to the Regional Directorate of the Chamber of Commerce<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>After receiving the MERSIS request number, the foreign company must apply to the relevant <strong>Regional Chamber of Commerce office<\/strong>, submitting the following documents:<\/p>\n<ul>\n<li><strong>Certificate of Activity of the parent company (apostilled and officially translated),<\/strong><\/li>\n<li><strong>Board resolution approving the branch opening,<\/strong><\/li>\n<li><strong>Resolution appointing the legal representative,<\/strong><\/li>\n<li><strong>Notarized signature declaration of the representative,<\/strong><\/li>\n<li><strong>Proof of the representative\u2019s Turkish residential address,<\/strong><\/li>\n<li><strong>Notarized Turkish translation of the parent company\u2019s Articles of Association,<\/strong><\/li>\n<li><strong>Potential tax number and MERSIS request number.<\/strong><\/li>\n<\/ul>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Registration_with_the_Trade_Registry\"><\/span><strong> Registration with the Trade Registry<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>The branch is officially registered at the <strong>Trade Registry Directorate<\/strong> following the application. Required information includes:<\/p>\n<ul>\n<li><strong>Parent company&#8217;s trade name, business name (if any), and registered address,<\/strong><\/li>\n<li><strong>Share capital of the parent company and any capital allocated to the branch (if applicable),<\/strong><\/li>\n<li><strong>Branch\u2019s trade name, address, and field of activity,<\/strong><\/li>\n<li><strong>Full name, nationality, residential address, and identity details of the branch representative,<\/strong><\/li>\n<li><strong>Board resolution on the representative\u2019s authority.<\/strong><\/li>\n<\/ul>\n<p>These details establish the branch\u2019s legal presence in Turkey, even though the branch itself does not acquire a separate legal personality.<\/p>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Appointment_of_a_Fully_Authorized_Representative-2\"><\/span><strong> Appointment of a Fully Authorized Representative<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p><strong>To operate in Turkey, the branch must have a<\/strong> <strong>fully authorized representative<\/strong>. While Turkish citizenship is not required, the representative <strong>must reside in Turkey<\/strong>. The board resolution for the appointment and <strong>the representative\u2019s notarized signature declaration<\/strong> must be included in the application package.<\/p>\n<ol start=\"6\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Other_Registration_and_Notification_Procedures\"><\/span><strong> Other Registration and Notification Procedures<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>Once the branch is registered, several follow-up actions are required:<\/p>\n<ul>\n<li>Final <strong>tax registration<\/strong> with the local tax office,<\/li>\n<li>Notifications to the <strong>Social Security Institution (SGK)<\/strong> and <strong>\u0130\u015eKUR<\/strong> (if employing personnel),<\/li>\n<li>Obtaining <strong>special licenses or permits<\/strong>, depending on the branch\u2019s field of activity (e.g., finance, energy, healthcare sectors).<\/li>\n<\/ul>\n<ol start=\"7\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Difference_Between_First_and_Subsequent_Branches\"><\/span><strong> Difference Between First and Subsequent Branches<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>For the <strong>first branch<\/strong>, the foreign company must comply with both the legal requirements of its <strong>home country<\/strong> and <strong>Turkish law<\/strong>.<br \/>\nFor <strong>subsequent branches<\/strong>, only Turkish legal procedures must be followed.<\/p>\n<p><strong>The process of opening a foreign company branch office in Turkey requires<\/strong> <strong>strict administrative discipline and legal compliance<\/strong>. Each stage must be handled systematically, <strong>and particular attention must be given to the appointment of the representative<\/strong>, the registration procedures, and the completeness of documentation.<\/p>\n<p>In practice, it is highly recommended to seek <a href=\"https:\/\/www.cbhukuk.com\/en\/online-legal-services\/\"><strong>professional legal assistance<\/strong><\/a>, which helps ensure regulatory compliance and smooth execution of the entire process.<\/p>\n<h2><strong><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sirketlerin-Turkiyede-sube-acmasinin-avantajlari.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6895\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sirketlerin-Turkiyede-sube-acmasinin-avantajlari-800x212.jpg\" alt=\"Foreign direct investment in Turkey\" width=\"800\" height=\"212\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sirketlerin-Turkiyede-sube-acmasinin-avantajlari-800x212.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sirketlerin-Turkiyede-sube-acmasinin-avantajlari-300x80.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sirketlerin-Turkiyede-sube-acmasinin-avantajlari-1024x272.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sirketlerin-Turkiyede-sube-acmasinin-avantajlari-100x27.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sirketlerin-Turkiyede-sube-acmasinin-avantajlari-90x24.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sirketlerin-Turkiyede-sube-acmasinin-avantajlari-120x32.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sirketlerin-Turkiyede-sube-acmasinin-avantajlari.jpg 1300w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/strong><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"DOCUMENTS_REQUIRED_FOR_THE_ESTABLISHMENT_OF_A_BRANCH_IN_TURKEY_BY_FOREIGN_COMPANIES\"><\/span><strong>DOCUMENTS REQUIRED FOR THE ESTABLISHMENT OF A BRANCH IN TURKEY BY FOREIGN COMPANIES<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"89\" data-end=\"519\"><strong>The process of establishing a branch in Turkey by foreign companies is governed by compliance with both Turkish legislation and the laws of the home country of the foreign company.<\/strong> The procedure begins with obtaining a request number through <strong>the Central Trade Registry System (MERSIS)<\/strong>, followed by submitting the required documents to the relevant regional directorate and completing the registration at the trade registry office.<\/p>\n<p data-start=\"521\" data-end=\"622\"><strong>Below is a detailed list of the mandatory documents required during the foreign company branch office establishment process in Turkey:<\/strong><\/p>\n<ol>\n<li data-start=\"629\" data-end=\"661\"><strong data-start=\"636\" data-end=\"659\">Petition: <\/strong>Must be signed by the authorized person(s) submitting the application. <strong>If signed by proxy, the original or notarized copy of the power of attorney must be attached.<\/strong> The petition must clearly state <strong>the branch\u2019s affiliated tax office, trade name, capital, head office, opening date, and field of activity along with its NACE code.<\/strong> The signatories must declare responsibility for the accuracy of the information provided. <strong>(Regulation on Trade Registry, Article 24\/1)<\/strong><\/li>\n<li data-start=\"629\" data-end=\"661\"><strong data-start=\"1141\" data-end=\"1202\">Establishment Notification Form: <\/strong>Must be fully completed and submitted as <strong>a single signed copy by the authorized person.<\/strong><\/li>\n<li data-start=\"1299\" data-end=\"1367\"><strong data-start=\"1306\" data-end=\"1365\">Chamber Registration Statement: <\/strong>Must be signed by <strong>the authorized persons<\/strong> and include their photographs.<\/li>\n<li data-start=\"1446\" data-end=\"1510\"><strong data-start=\"1453\" data-end=\"1508\">Resolution of the Parent Company\u2019s Authorized Body: <\/strong>A copy of the resolution authorizing the branch establishment and appointing <strong>a fully authorized representative resident in Turkey<\/strong> is required. <strong>(Regulation on Trade Registry, Article 122\/1-\u00e7)<\/strong><\/li>\n<li data-start=\"1708\" data-end=\"1759\"><strong data-start=\"1715\" data-end=\"1757\">Documents of Representative Authority: <\/strong>If full authority is not granted to the branch representative, <strong>the original of the power of attorney<\/strong> indicating the representative\u2019s specific powers must be submitted. <strong>(Regulation on Trade Registry, Article 122\/1-e)<\/strong><\/li>\n<li data-start=\"1982\" data-end=\"2051\"><strong data-start=\"1989\" data-end=\"2049\">Letter from the Competent Authority in the Home Country: <\/strong>An official letter certifying that the foreign parent company meets registration requirements and that necessary documents have been submitted. <strong>(Regulation on Trade Registry, Article 122\/1-a)<\/strong><\/li>\n<li data-start=\"2250\" data-end=\"2313\"><strong data-start=\"2257\" data-end=\"2311\">Branch Registration Documents in the Home Country: <\/strong>Documents showing <strong>the registration of the foreign company<\/strong> in its country of origin. <strong>(Regulation on Trade Registry, Article 122\/1-b)<\/strong><\/li>\n<li data-start=\"2452\" data-end=\"2551\"><strong data-start=\"2459\" data-end=\"2549\">Updated Commercial Registry Records and Articles of Association of the Parent Company: <\/strong>Certified copies of current registry records and <strong>a notarized copy of the company\u2019s Articles of Association<\/strong> must be submitted. <strong>(Regulation on Trade Registry, Article 122\/1-c)<\/strong><\/li>\n<li data-start=\"2732\" data-end=\"2769\"><strong data-start=\"2739\" data-end=\"2767\">Declaration: <\/strong>A declaration signed by the authorized representatives of the parent company that includes <strong>basic information about the parent company and the branch, and identity and address details of the person(s) who will represent the branch.<\/strong> If issued in a foreign language, a notarized Turkish translation is required. <strong>(Regulation on Trade Registry, Article 122\/1-d)<\/strong><\/li>\n<li data-start=\"3133\" data-end=\"3188\"><strong data-start=\"3141\" data-end=\"3186\">Ministry or Official Authority Approvals: <\/strong>If the branch\u2019s field of activity requires prior authorization <strong>(e.g., from a ministry or other public authority)<\/strong>, those permits or opinion letters must be attached. <strong>(Regulation on Trade Registry, Article 122\/1-g)<\/strong><\/li>\n<li data-start=\"3408\" data-end=\"3459\"><strong data-start=\"3416\" data-end=\"3457\">Copies of Representatives\u2019 Passports: <\/strong>Passport copies of foreign representatives must be submitted along with notarized Turkish translations.<\/li>\n<li data-start=\"3570\" data-end=\"3628\"><strong data-start=\"3578\" data-end=\"3626\">Signature Declarations: <\/strong>Signature declarations of the branch representatives must be issued in accordance with Article 40 of the Turkish Commercial Code. <strong>(Regulation on Trade Registry, Article 122\/1-f)<\/strong><\/li>\n<\/ol>\n<p data-start=\"3873\" data-end=\"4057\">Documents issued in countries subject to foreign jurisdiction must be submitted with<strong> an apostille or Turkish consular certification<\/strong>, together with their notarized Turkish translations.<\/p>\n<p data-start=\"4064\" data-end=\"4271\" data-is-last-node=\"\" data-is-only-node=\"\">The accurate and complete preparation of these documents is essential for <strong>the legal validity of the foreign branch establishment process in Turkey<\/strong> and for a swift commencement of the company\u2019s commercial operations.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"HOW_LONG_DOES_IT_TAKE_FOR_FOREIGN_COMPANIES_TO_ESTABLISH_A_BRANCH_IN_TURKEY\"><\/span><strong>HOW LONG DOES IT TAKE FOR FOREIGN COMPANIES TO ESTABLISH A BRANCH IN TURKEY?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"82\" data-end=\"409\"><strong>The duration for a foreign company to establish a branch in Turkey varies depending on several factors<\/strong>, including the speed and completeness of the application, the accuracy of the submitted documents, the workload of the relevant trade registry office and other authorities, and any additional review or approval requirements.<\/p>\n<p data-start=\"411\" data-end=\"468\"><strong>In general, the process consists of the following stages:<\/strong><\/p>\n<ol>\n<li data-start=\"475\" data-end=\"548\"><strong data-start=\"479\" data-end=\"546\">Online Application via MERSIS and Request Number Generation: <\/strong>Submitting the application and obtaining the request number through <strong>the Central Trade Registry System (MERSIS)<\/strong> typically takes <strong>a few business days.<\/strong><\/li>\n<li data-start=\"703\" data-end=\"794\"><strong data-start=\"707\" data-end=\"792\">Preparation of Required Documents and Application to the Regional Directorate: <\/strong>Collecting documents, obtaining notarizations and certified translations may take <strong>several weeks<\/strong> depending on the number and complexity of the documents.<\/li>\n<li data-start=\"954\" data-end=\"1009\"><strong data-start=\"958\" data-end=\"1007\">Registration at the Trade Registry Office: <\/strong>Once the application is submitted,<strong> the trade registry office reviews the documentation and proceeds<\/strong> with the registration. Under normal conditions, this step is completed within <strong data-start=\"1188\" data-end=\"1213\">7 to 15 business days<\/strong>.<\/li>\n<li data-start=\"1221\" data-end=\"1269\"><strong data-start=\"1225\" data-end=\"1267\">Regulatory Approvals (If Required): <\/strong>If the intended activity requires approval from <strong>a Ministry or public institution<\/strong> (e.g., in regulated sectors such as energy, finance, or healthcare),<strong> this may extend the timeline.<\/strong><\/li>\n<\/ol>\n<p data-start=\"1487\" data-end=\"1793\"><strong>On average, the branch establishment process for a foreign company in Turkey can be completed in<\/strong> <strong data-start=\"1584\" data-end=\"1614\">approximately 3 to 4 weeks<\/strong>. However, this duration may vary depending on document readiness, institutional workload, and regulatory requirements. These factors should be taken into account during planning.<\/p>\n<h2 data-start=\"1800\" data-end=\"1878\"><span class=\"ez-toc-section\" id=\"CAN_FOREIGNERS_ESTABLISH_A_BRANCH_IN_TURKEY_WITHOUT_COMING_TO_THE_COUNTRY\"><\/span><strong data-start=\"1800\" data-end=\"1878\">CAN FOREIGNERS ESTABLISH A BRANCH IN TURKEY WITHOUT COMING TO THE COUNTRY?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"0\" data-end=\"462\"><strong>It is possible for foreign natural and legal persons to carry out the process of opening a branch in Turkey without physically coming to the country.<\/strong> This can be achieved by appointing a fully authorized representative. The appointed representative must be authorized through <strong>a special power of attorney,<\/strong> which enables them to act as a representative in all necessary applications and legal procedures <strong>before the Ministry and the relevant trade registry offices.<\/strong><\/p>\n<p data-start=\"464\" data-end=\"746\" data-is-last-node=\"\" data-is-only-node=\"\">Acting within the scope of authority specified in the power of attorney, <strong>the representative can complete all procedures related to the branch establishment,<\/strong> allowing the legal processes to be finalized without requiring the foreign company owners to be physically present in Turkey.<\/p>\n<h2><strong><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-kurulusu.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6897\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-kurulusu-800x221.jpg\" alt=\"foreign companies opening a branch in Turkey\" width=\"800\" height=\"221\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-kurulusu-800x221.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-kurulusu-300x83.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-kurulusu-1024x283.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-kurulusu-100x28.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-kurulusu-90x25.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-kurulusu-120x33.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-sube-kurulusu.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/strong><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"POST-ESTABLISHMENT_OBLIGATIONS_FOR_FOREIGN_COMPANIES_OPENING_A_BRANCH_IN_TURKEY\"><\/span><strong>POST-ESTABLISHMENT OBLIGATIONS FOR FOREIGN COMPANIES OPENING A BRANCH IN TURKEY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"85\" data-end=\"531\">Following the successful establishment of a branch, <strong>foreign companies must fulfill a series of administrative and legal obligations to legally and effectively operate in Turkey.<\/strong> These obligations include <strong>appointing a branch manager, notifying the relevant authorities, obtaining necessary work and <a href=\"https:\/\/www.cbhukuk.com\/en\/residence-permit-refusal-appeal-in-turkey\/\">residence permits,<\/a> fulfilling social security registration, complying with tax regulations,<\/strong> and ensuring adherence to personal data protection laws.<\/p>\n<p data-start=\"533\" data-end=\"848\"><strong>Proper and timely execution of these procedures is critical for ensuring legal compliance, maintaining the branch\u2019s operational continuity, and minimizing legal risks.<\/strong> Foreign companies must act in accordance with <strong>Turkish administrative and legal requirements<\/strong> to continue their branch operations without disruption.<\/p>\n<h3 data-start=\"855\" data-end=\"897\"><span class=\"ez-toc-section\" id=\"1_Appointment_of_a_Branch_Manager_in_Turkey\"><\/span>1. <strong data-start=\"862\" data-end=\"897\">Appointment of a Branch Manager in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"899\" data-end=\"1251\"><strong>One of the first mandatory steps after establishing a branch in Turkey is the official appointment of a branch manager<\/strong>. The appointment is made through an official application to the regional chamber of commerce, and prior to that, an online application must be submitted via the <strong data-start=\"1183\" data-end=\"1223\">Central Registration System (MERSIS)<\/strong> to obtain a request number.<\/p>\n<p data-start=\"1253\" data-end=\"1284\"><strong data-start=\"1253\" data-end=\"1284\">Required documents include:<\/strong><\/p>\n<ul>\n<li data-start=\"1287\" data-end=\"1370\">A petition regarding the manager appointment, <strong>signed by authorized representatives.<\/strong><\/li>\n<li data-start=\"1373\" data-end=\"1461\">A notarized copy of <strong>the board resolution from the head office<\/strong> approving the appointment.<\/li>\n<li data-start=\"1464\" data-end=\"1562\"><strong>A signature declaration <\/strong>prepared in accordance with Article 40 of the Turkish Commercial Code.<\/li>\n<li data-start=\"1565\" data-end=\"1652\">For foreign nationals: <strong>notarized copy of passport and Turkish tax number documentation.<\/strong><\/li>\n<li data-start=\"1655\" data-end=\"1731\"><strong>A written declaration<\/strong> from the manager stating their acceptance of the role.<\/li>\n<\/ul>\n<p data-start=\"1733\" data-end=\"1953\">If the petition is signed by proxy, the original or notarized copy of the power of attorney must be submitted.<strong> Foreign documents must be apostilled and accompanied by notarized Turkish translations to be valid in Turkey.<\/strong><\/p>\n<h3 data-start=\"1960\" data-end=\"1996\"><span class=\"ez-toc-section\" id=\"2_Compliance_with_Turkish_Labor_Law\"><\/span>2. <strong data-start=\"1967\" data-end=\"1996\">Compliance with Turkish Labor Law<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1998\" data-end=\"2193\">If employees are to be hired, the branch must be <a href=\"https:\/\/www.cbhukuk.com\/en\/employment-termination-codes\/\"><strong>registered with the Social Security Institution (SGK)<\/strong><\/a> and <strong>ensure that all employment practices are fully compliant with Turkish Labor Law.<\/strong><\/p>\n<p data-start=\"2195\" data-end=\"2281\">As an employer, the branch is responsible for safeguarding employee rights, including:<\/p>\n<ul>\n<li data-start=\"2284\" data-end=\"2298\"><strong><a href=\"https:\/\/www.cbhukuk.com\/en\/severance-pay-calculation\/\">Severance pay<\/a>,<\/strong><\/li>\n<li data-start=\"2301\" data-end=\"2319\"><strong><a href=\"https:\/\/www.cbhukuk.com\/en\/overtime-work-in-turkey\/\">Overtime payments<\/a>,<\/strong><\/li>\n<li data-start=\"2322\" data-end=\"2340\"><strong><a href=\"https:\/\/www.cbhukuk.com\/en\/annual-leave-calculation\/\">Paid annual leave<\/a>,<\/strong><\/li>\n<li data-start=\"2343\" data-end=\"2364\"><strong>Weekly working hours,<\/strong><\/li>\n<li data-start=\"2343\" data-end=\"2364\"><a href=\"https:\/\/www.cbhukuk.com\/en\/reinstatement-lawsuit\/\"><strong>Reinstatement claims<\/strong><\/a>,<\/li>\n<li data-start=\"2367\" data-end=\"2408\"><strong><a href=\"https:\/\/www.cbhukuk.com\/en\/types-of-employment-contracts\/\">Termination procedures of employments<\/a> and <a href=\"https:\/\/www.cbhukuk.com\/en\/worker-compensation-rights-in-turkey\/\">worker&#8217;s compensations<\/a>.<\/strong><\/li>\n<\/ul>\n<p data-start=\"2410\" data-end=\"2575\"><strong>Full compliance with <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/labor-law-in-turkey\/\">Turkish labor regulations<\/a><\/strong> is essential for the legal integrity of the branch and <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/wrongful-termination\/\">the protection of employee rights<\/a> in accordance with Turkish standards.<\/strong><\/p>\n<h3 data-start=\"2582\" data-end=\"2621\"><span class=\"ez-toc-section\" id=\"3_Tax_Planning_and_Obligations_in_Turkey\"><\/span>3. <strong data-start=\"2589\" data-end=\"2621\">Tax Planning and Obligations in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2623\" data-end=\"2711\">Foreign company branches operating in Turkey are subject to Turkish tax laws, including:<\/p>\n<ul>\n<li data-start=\"2714\" data-end=\"2739\"><strong data-start=\"2714\" data-end=\"2739\">Corporate Income Tax,<\/strong><\/li>\n<li data-start=\"2742\" data-end=\"2762\"><strong data-start=\"2742\" data-end=\"2762\">Withholding Tax,<\/strong><\/li>\n<li data-start=\"2765\" data-end=\"2791\"><strong data-start=\"2765\" data-end=\"2791\"><a href=\"https:\/\/www.cbhukuk.com\/en\/vat-in-turkey\/\">Value-Added Tax (VAT)<\/a>.<\/strong><\/li>\n<\/ul>\n<p data-start=\"2793\" data-end=\"3032\"><strong>To avoid double taxation, Turkey has signed treaties with many countries.<\/strong> As such, <a href=\"https:\/\/www.cbhukuk.com\/en\/tax-liability-responsibility-in-companies-in-turkey\/\"><strong>the tax liabilities of a foreign company branch in Turkey<\/strong><\/a> may vary depending on <strong>the tax status in the parent company\u2019s country and the nature of the business conducted in Turkey.<\/strong><\/p>\n<h3 data-start=\"3162\" data-end=\"3217\"><span class=\"ez-toc-section\" id=\"4_Personal_Data_Protection_and_GDPR_Compliance\"><\/span>4. <strong data-start=\"3169\" data-end=\"3217\">Personal Data Protection and GDPR Compliance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"86\" data-end=\"533\">With the <strong data-start=\"95\" data-end=\"155\">establishment of a branch by a foreign company in Turkey<\/strong>, <strong data-start=\"157\" data-end=\"258\">commercial communication and electronic messages must be brought into compliance with Turkish law<\/strong>, particularly with regulations concerning <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/data-protection-in-turkey\/\"><strong>the protection of personal data in Turkey<\/strong><\/a>. Companies are required to undertake necessary compliance efforts under the <strong data-start=\"413\" data-end=\"471\">Law on the Protection of Personal Data No. 6698 (KVKK)<\/strong> for the data they collect during their commercial activities.<\/p>\n<p data-start=\"535\" data-end=\"924\">In this context, <strong data-start=\"552\" data-end=\"642\">ensuring that personal data processing activities comply with the relevant legislation<\/strong> is a critical requirement for <strong data-start=\"677\" data-end=\"719\">protecting the rights of data subjects<\/strong> <strong>and<\/strong> <strong data-start=\"724\" data-end=\"760\">minimizing potential legal risks<\/strong>. <strong data-start=\"762\" data-end=\"781\">KVKK compliance<\/strong> is an <strong data-start=\"788\" data-end=\"813\">indispensable element<\/strong> for foreign companies to <strong data-start=\"839\" data-end=\"890\">enhance their credibility in the Turkish market<\/strong> and to <strong data-start=\"898\" data-end=\"923\">avoid legal sanctions<\/strong>.<\/p>\n<h2 data-start=\"3735\" data-end=\"3818\"><span class=\"ez-toc-section\" id=\"WHAT_ARE_THE_ADVANTAGES_OF_ESTABLISHING_A_BRANCH_IN_TURKEY_FOR_FOREIGN_COMPANIES\"><\/span><strong data-start=\"3738\" data-end=\"3818\">WHAT ARE THE ADVANTAGES OF ESTABLISHING A BRANCH IN TURKEY FOR FOREIGN COMPANIES?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"189\" data-end=\"609\">One of the primary advantages of <strong data-start=\"222\" data-end=\"284\">foreign companies that establish a branch office in Turkey<\/strong> is the <strong data-start=\"292\" data-end=\"331\">flexibility of capital requirements<\/strong>. While Turkish legislation mandates the division of capital into shares for branch formation, it has <strong data-start=\"433\" data-end=\"516\">eased the entry process by removing previously existing high capital thresholds<\/strong>. This enables <strong data-start=\"531\" data-end=\"608\">foreign investors to enter the Turkish market quickly and at a lower cost<\/strong>.<\/p>\n<p data-start=\"611\" data-end=\"1057\">The <strong data-start=\"615\" data-end=\"682\">legal link maintained between the branch and the parent company<\/strong> allows the branch to operate in Turkey in <strong data-start=\"725\" data-end=\"775\">alignment with the company\u2019s global strategies<\/strong>. <strong data-start=\"777\" data-end=\"819\">Acting on behalf of the parent company<\/strong>, the branch provides <strong data-start=\"841\" data-end=\"874\">effective operational support<\/strong> in Turkey, enabling <strong data-start=\"895\" data-end=\"953\">high efficiency in adapting to local market conditions<\/strong>, <strong data-start=\"955\" data-end=\"980\">taking prompt actions<\/strong>, <strong data-start=\"982\" data-end=\"1013\">delivering customer support<\/strong>, and <strong data-start=\"1019\" data-end=\"1056\">managing product supply processes<\/strong>.<\/p>\n<p data-start=\"1059\" data-end=\"1552\">From a financial perspective, the <strong data-start=\"1093\" data-end=\"1172\">ability to easily transfer profits generated by the branch in Turkey abroad<\/strong> allows investors to <strong data-start=\"1193\" data-end=\"1229\">manage their capital efficiently<\/strong>. Additionally, <strong data-start=\"1245\" data-end=\"1301\">Turkey\u2019s numerous double taxation avoidance treaties<\/strong> with other countries <strong data-start=\"1323\" data-end=\"1348\">reduce the tax burden<\/strong> on foreign companies operating in Turkey and <strong data-start=\"1394\" data-end=\"1434\">minimize the risk of double taxation<\/strong>. This enhances the <strong data-start=\"1454\" data-end=\"1502\">attractiveness of the investment environment<\/strong> and promotes <strong data-start=\"1516\" data-end=\"1551\">sustainable foreign investments<\/strong>.<\/p>\n<p data-start=\"1554\" data-end=\"2020\">Another significant advantage of <strong data-start=\"1587\" data-end=\"1629\">establishing a branch office in Turkey<\/strong> is the <strong data-start=\"1637\" data-end=\"1710\">more effective control and protection of intellectual property rights<\/strong> owned by the parent company. Since a branch <strong data-start=\"1755\" data-end=\"1801\">does not have a separate legal personality<\/strong>, <strong data-start=\"1803\" data-end=\"1937\">intellectual property rights such as trademarks, patents, and designs can be registered directly in the name of the parent company<\/strong>. This allows the parent to <strong data-start=\"1965\" data-end=\"2002\">retain ownership and full control<\/strong> over such rights.<\/p>\n<p data-start=\"2022\" data-end=\"2580\">This structure <strong data-start=\"2037\" data-end=\"2075\">accelerates <a href=\"https:\/\/www.cbhukuk.com\/en\/trademark-registration-in-turkey\/\">trademark registration in Turkey<\/a> <\/strong>and enables <strong data-start=\"2088\" data-end=\"2143\">direct registration under the parent company\u2019s name<\/strong>, enhancing <strong data-start=\"2155\" data-end=\"2239\">efficiency in licensing, infringement monitoring, and legal protection processes<\/strong>. Operating locally, the branch also provides <strong data-start=\"2285\" data-end=\"2343\">direct observation and oversight in the Turkish market<\/strong>, allowing for <strong data-start=\"2358\" data-end=\"2420\">quicker responses to counterfeiting and infringement cases<\/strong>. As a result, through the branch, the <strong data-start=\"2459\" data-end=\"2579\">parent company gains a stronger and more systematic capability to protect its <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/ip-law-in-turkey\/\">intellectual property rights in Turkey<\/a><\/strong>.<\/p>\n<h2><strong><a ref=\"magnificPopup\" href=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-subeye-mudur-atamasi.jpg\"><img decoding=\"async\" class=\"aligncenter size-us_800_400 wp-image-6899\" src=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-subeye-mudur-atamasi-800x222.jpg\" alt=\"establishing foreign company branch office in turkey\" width=\"800\" height=\"222\" srcset=\"https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-subeye-mudur-atamasi-800x222.jpg 800w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-subeye-mudur-atamasi-300x83.jpg 300w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-subeye-mudur-atamasi-1024x284.jpg 1024w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-subeye-mudur-atamasi-100x28.jpg 100w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-subeye-mudur-atamasi-90x25.jpg 90w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-subeye-mudur-atamasi-120x33.jpg 120w, https:\/\/www.cbhukuk.com\/wp-content\/uploads\/2025\/06\/yabanci-subeye-mudur-atamasi.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/strong><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"WHAT_ARE_THE_DIFFERENCES_BETWEEN_A_FOREIGN_COMPANY_OPENING_A_BRANCH_AND_ESTABLISHING_A_LIAISON_OFFICE_IN_TURKEY\"><\/span><strong>WHAT ARE THE DIFFERENCES BETWEEN A FOREIGN COMPANY OPENING A BRANCH AND ESTABLISHING A LIAISON OFFICE IN TURKEY?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Foreign companies can operate in Turkey mainly through two methods: by opening a branch or establishing <a href=\"https:\/\/www.cbhukuk.com\/en\/establishing-a-liaison-office-in-turkey\/\">a liaison office in Turkey<\/a>.<\/strong> There are significant differences between these two structures in terms of legal status, scope of activity, the right to generate income, and administrative obligations.<\/p>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Legal_Status_in_Turkey\"><\/span><strong> Legal Status in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li><strong>Branch:<\/strong> It does not have a legal personality and<strong> is considered an extension of the parent company in Turkey.<\/strong> It is registered with the trade registry pursuant to the Turkish Commercial Code and operates like local businesses.<\/li>\n<li><strong>Liaison Office:<\/strong> It does not have a legal personality and is <strong>prohibited from engaging in commercial activities.<\/strong> It can be established with the permission of<strong> the Ministry of Industry and Technology<\/strong> under Law No. 4875 on Direct Foreign Investments.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Scope_of_Activity_in_Turkey\"><\/span><strong> Scope of Activity in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li><strong>Branch:<\/strong> It can<strong> engage in commercial activities<\/strong>; can sell products\/services, issue invoices, employ workers, and sign contracts with public and private sector entities.<\/li>\n<li><strong>Liaison Office:<\/strong> Its activities are limited to marketing, promotion, communication, information gathering, and sectoral analysis. <strong>It is strictly prohibited from engaging in any commercial activity;<\/strong> it cannot sell, issue invoices, or sign contracts.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Right_to_Generate_Income_in_Turkey\"><\/span><strong> Right to Generate Income in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li><strong>Branch:<\/strong> It can directly generate income in Turkey. <strong>It is subject to tax liability and all related financial obligations<\/strong> including corporate tax.<\/li>\n<li><strong>Liaison Office:<\/strong> It is prohibited from generating commercial income and is therefore <strong>not considered a taxpayer in Turkey.<\/strong><\/li>\n<\/ul>\n<ol start=\"4\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Tax_and_Administrative_Obligations_in_Turkey\"><\/span><strong> Tax and Administrative Obligations in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li><strong>Branch:<\/strong> Subject to all financial obligations such <strong>as corporate tax, VAT, withholding tax returns, social security premiums, and payroll declarations.<\/strong><\/li>\n<li><strong>Liaison Office:<\/strong> It must be registered with the tax office but <strong>is not subject to corporate tax or VAT<\/strong>. It is required to submit an annual activity report to the Ministry of Industry and Technology.<\/li>\n<\/ul>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Establishment_and_Authorization_Process_in_Turkey\"><\/span><strong> Establishment and Authorization Process in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li><strong>Branch:<\/strong> It is established through <strong>registration with the trade registry<\/strong> by submitting the required documents and completing notary procedures.<\/li>\n<li><strong>Liaison Office:<\/strong> <strong>It is not registered with the trade registry.<\/strong> Permission must be obtained from the Ministry of Industry and Technology, <strong>typically granted for a period of 3 years<\/strong> (extendable if necessary).<\/li>\n<\/ul>\n<ol start=\"6\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Employment_of_Personnel\"><\/span><strong> Employment of Personnel<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<ul>\n<li><strong>Branch:<\/strong> May employ workers and is subject to all obligations under Turkish labor law, <strong>including social security registration.<\/strong><\/li>\n<li><strong>Liaison Office:<\/strong> May employ a limited number of personnel, who may only engage in promotion and communication activities. <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/tax-on-foreign-income-in-turkey\/\">Personnel residing in Turkey and receiving their salaries from abroad<\/a> may be exempt from income tax, and social security obligations may be limited.<\/strong><\/li>\n<\/ul>\n<p><strong>For foreign investors, a branch is an ideal option for companies aiming to start direct commercial activities in Turkey; whereas a liaison office is more suitable for companies aiming to analyze the Turkish market, build business relationships, or conduct feasibility studies.<\/strong> A branch provides a broader scope of activity but entails more extensive financial and legal obligations, while a liaison office offers lighter administrative procedures with limited operations. Therefore, t<strong>he advantages and limitations of both structures<\/strong> should be carefully evaluated in line with the investment purpose.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"WHAT_ARE_THE_DIFFERENCES_BETWEEN_A_FOREIGN_COMPANY_OPENING_A_BRANCH_AND_ESTABLISHING_A_LIMITED_LIABILITY_COMPANY_IN_TURKEY\"><\/span><strong>WHAT ARE THE DIFFERENCES BETWEEN A FOREIGN COMPANY OPENING A BRANCH AND ESTABLISHING A LIMITED LIABILITY COMPANY IN TURKEY?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are important structural, legal, and financial differences between <strong>a foreign company opening a branch in Turkey and <a href=\"https:\/\/www.cbhukuk.com\/en\/company-types-in-turkey\/\">establishing a company in Turkey<\/a>. <\/strong><\/p>\n<p><strong>These differences can be examined under the following headings:<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Legal_Personality_and_Legal_Status_in_Turkey\"><\/span><strong style=\"font-family: inherit;\">1. Legal Personality and Legal Status in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Branch:<\/strong> It does not have a legal personality and is <strong>an extension of the parent company in Turkey.<\/strong> Legal responsibilities belong to the parent company.<\/li>\n<li><strong>Limited Liability Company (LLC):<\/strong> It has a completely <strong>independent legal personality<\/strong> and can acquire rights and obligations in its own name.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Capital_Requirements\"><\/span><strong>2. Capital Requirements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Branch:<\/strong> There is <strong>no specific minimum capital requirement in Turkey<\/strong>; however, the parent company may allocate capital to the branch.<\/li>\n<li><strong>Limited Liability Company (LLC):<\/strong> Under the Turkish Commercial Code, <strong>a minimum capital commitment is mandatory.<\/strong><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Tax_Obligations_in_Turkey\"><\/span><strong>3. Tax Obligations in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Branch:<\/strong> Since it is part of the parent company, <strong>tax processes are managed through the headquarters.<\/strong> Income earned in Turkey is subject to taxation.<\/li>\n<li><strong>Limited Liability Company (LLC):<\/strong> It has <strong>an independent tax identity<\/strong> and pays taxes in its own name.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Scope_of_Activity_and_Flexibility\"><\/span><strong>4. Scope of Activity and Flexibility<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Branch:<\/strong> Its activities are generally <strong>limited to the scope of the parent company&#8217;s operations.<\/strong><\/li>\n<li><strong>Limited Liability Company (LLC):<\/strong> It has a broader and <strong>more independent field of activity<\/strong> and can determine its own business strategy.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Management_and_Representation_Powers\"><\/span><strong>5. Management and Representation Powers<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Branch:<\/strong> Operates under the management policies of the parent company. <strong>It is generally represented in Turkey by a manager<\/strong> appointed by the parent company.<\/li>\n<li><strong>Limited Liability Company (LLC):<\/strong> Management and representation authority <strong>is determined by the partners in Turkey,<\/strong> and the company can make independent decisions.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"6_Authority_to_Acquire_Real_Estate_in_Turkey\"><\/span><strong>6. Authority to Acquire Real Estate in Turkey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Branch:<\/strong> As it does not have a legal personality, <strong>it cannot directly acquire real estate in Turkey under <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/real-estate-law-in-turkey\/\">Turkish Property Law<\/a>.<\/strong> Therefore, real estate to be registered with the land registry in Turkey <strong>cannot be recorded in the name of the branch.<\/strong> If acquisition is necessary,<strong> it must be done through the parent company or another local legal entity.<\/strong><\/li>\n<li><strong>Limited Liability Company (LLC):<\/strong> As a legal entity established under Turkish law, <strong>it has the right to <a href=\"https:\/\/www.cbhukuk.com\/en\/foreigners-buying-property-in-turkey\/\">acquire real estate in Turkey as a foreign-capital company<\/a>, provided legal conditions are met.<\/strong> Title deeds can be registered in the company\u2019s name, and<strong> the ownership right directly belongs to the company.<\/strong> These properties may be used as collateral through <strong><a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/mortgage-in-turkey\/\">mortgage<\/a> or pledge. <\/strong>This right may also be subject to reciprocity or special regulations in certain cases.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"7_Liability_and_Risk\"><\/span><strong>7. Liability and Risk<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Branch:<\/strong> The parent company is directly <strong>liable for the debts and obligations<\/strong> of the branch.<\/li>\n<li><strong>Limited Liability Company (LLC):<\/strong> Liability is <strong>limited to the company itself<\/strong>, and shareholders are not personally liable.<\/li>\n<\/ul>\n<p>This structure offers a comparative perspective for foreign investors <strong>when structuring their operations in Turkey<\/strong> and contributes to informed decision-making processes.<\/p>\n<h2 data-start=\"0\" data-end=\"519\"><span class=\"ez-toc-section\" id=\"THE_IMPORTANCE_OF_LEGAL_SUPPORT_FOR_FOREIGN_COMPANIES_WHEN_OPENING_A_BRANCH_IN_TURKEY\"><\/span><strong data-start=\"0\" data-end=\"89\">THE IMPORTANCE OF LEGAL SUPPORT FOR FOREIGN COMPANIES WHEN OPENING A BRANCH IN TURKEY<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"172\" data-end=\"621\">The process of opening a <strong data-start=\"197\" data-end=\"233\">foreign company branch in Turkey<\/strong> is a <strong data-start=\"239\" data-end=\"262\">technical procedure<\/strong> that involves numerous <strong data-start=\"286\" data-end=\"338\">legal, administrative, and financial obligations<\/strong>. Proper and timely execution of this process is crucial for both the <strong data-start=\"412\" data-end=\"442\">protection of the investor<\/strong> and the <strong data-start=\"451\" data-end=\"491\">smooth start of operations in Turkey<\/strong>. Therefore, <strong data-start=\"504\" data-end=\"620\">working with a <a href=\"https:\/\/www.cbhukuk.com\/en\/commercial-lawyer-in-turkey\/\">commercial law attorney in Turkey<\/a>\u00a0from the outset provides significant advantages<\/strong>.<\/p>\n<p data-start=\"623\" data-end=\"1173\">The procedures to be followed during branch establishment include <strong data-start=\"689\" data-end=\"750\">apostille certification of the parent company\u2019s documents<\/strong>, <strong data-start=\"752\" data-end=\"786\">sworn translation into Turkish<\/strong>, <strong data-start=\"788\" data-end=\"819\">trade registry registration<\/strong>, <strong data-start=\"821\" data-end=\"853\">social security registration<\/strong>, <strong data-start=\"855\" data-end=\"880\">tax office procedures<\/strong>, and <strong data-start=\"886\" data-end=\"932\">appointment of a commercial representative<\/strong>\u2014each of which contains <strong data-start=\"956\" data-end=\"985\">several technical details<\/strong>. <strong data-start=\"987\" data-end=\"1112\">Ensuring that legal documents are accurately prepared, properly submitted, and that all obligations are fulfilled on time<\/strong> is only possible through professional legal consultancy.<\/p>\n<p data-start=\"1175\" data-end=\"1560\">In addition, following the establishment of the <strong data-start=\"1223\" data-end=\"1259\">foreign company branch in Turkey<\/strong>, issues such as <strong data-start=\"1276\" data-end=\"1300\">property acquisition<\/strong>, <strong data-start=\"1302\" data-end=\"1322\">lease agreements<\/strong>, and <strong data-start=\"1328\" data-end=\"1356\">work permit applications<\/strong> in Turkey may arise. At this point, if <strong data-start=\"1396\" data-end=\"1464\">real estate is to be leased or purchased on behalf of the branch<\/strong>, <strong data-start=\"1466\" data-end=\"1536\">obtaining support from <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/real-estate-lawyer-in-turkey\/\">a real estate law attorney<\/a> becomes critical<\/strong> to prevent legal risks.<\/p>\n<p data-start=\"1562\" data-end=\"2002\"><strong>Incorrect or incomplete legal procedures can lead to serious commercial and financial issues that are difficult to remedy later.<\/strong> Therefore, it is not merely a preference but a fundamental requirement for foreign companies to work with experienced attorneys specialized in relevant legal fields during <strong>the foreign company branch in Turkey establishment process<\/strong>, in order to ensure a secure and sustainable investment. In this regard, <strong>obtaining support from an <a href=\"https:\/\/www.cbhukuk.com\/en\/practice-areas\/english-speaking-lawyer-in-turkey\/\">English-speaking lawyer in Turkey<\/a> can provide significant advantages by ensuring clear communication and a better understanding of local legal requirements.<\/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 LEGAL ASPECTS OF FOREIGN COMPANIES OPENING A BRANCH IN TURKEYLEGAL BASIS FOR THE ESTABLISHMENT OF A FOREIGN COMPANY BRANCH OFFICE IN TURKEYConcept of Foreign Direct Investment in TurkeyOpening a Foreign Branch under the Turkish Commercial CodeTrade Name of the Branch in TurkeyAdministrative Obligations under the Foreign Direct Investment Law in TurkeyCompliance with Legal...","protected":false},"author":1,"featured_media":6903,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[85],"tags":[],"class_list":["post-6915","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\/6915","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=6915"}],"version-history":[{"count":0,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/posts\/6915\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/media\/6903"}],"wp:attachment":[{"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=6915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=6915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cbhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=6915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}