First: Do you want to open a branch or incorporate a Turkish company?

Before preparing the documents, the intended structure must be defined precisely. The phrase “opening a branch of a foreign company” may sometimes be used to describe two different routes:

• Registering a branch of the existing foreign company.
• Incorporating a new Turkish company in which the foreign company is a shareholder.

This distinction affects the articles of association, required documents, registration method, and accounting and tax treatment. Therefore, the incorporation process for a new Turkish company should not begin if the parent company has resolved to register a branch, or vice versa.

For an overview of the second route, see thisguide to establishing a company in Turkey for foreigners.

Important note about the source of branch procedures

The approved information available for this article does not include a publication issued by a Turkish chamber of commerce that independently and comprehensively lists the steps and documents required to register a branch of a foreign company. We therefore do not attribute an unavailable checklist to a chamber of commerce or present undocumented general requirements as final requirements.

What can be explained accurately here is the confirmed documentation and procedure for incorporating a Turkish company in which a foreign company is a shareholder. The file for a branch specifically must be confirmed with the competent chamber of commerce based on the city of registration, the nature of the parent company, the country in which its documents were issued, and the intended business activity.

Confirmed documents when the foreign company is a shareholder

When incorporating a Turkish company in which a foreign company will be a shareholder, the confirmed additional documents include:

• A valid registration certificate for the foreign company, bearing an apostille.
• A resolution identifying the authorised representative.
• The authorised representative’s signature circular.
• Turkish translations of the documents, notarised by a Turkish notary public (Noter).

Foreign documents generally require notarised Turkish translations for MERSİS and notary procedures. Incorporation may also be completed remotely through a notarised and apostilled power of attorney without the shareholder attending in person, while the final details remain subject to review by the specialist and the registration authority.

This list concerns the route of incorporating a Turkish company with a foreign corporate shareholder. It must not be treated on its own as a final checklist for registering a branch.

Information to prepare before filing

According to the approved company-incorporation information, several key details should be prepared to help the specialist compile the file, including:

• Proposed company name.
• Share capital.
• Number of shareholders and managers.
• The company’s address in Turkey.
• Activities to be registered.
• Contact details for the company and its shareholders.
• Shareholders’ Turkish tax numbers, which may be obtained as part of the service process.

If a branch is intended, the parent company’s documents and resolution should also be presented to the specialist to determine what the relevant chamber of commerce will accept. The available knowledge does not contain a final list of these additional requirements, so they must be confirmed before translation and legalisation to avoid preparing unsuitable documents.

What happens when incorporating a Turkish company?

The confirmed process in the approved material begins with preparing the company’s articles of association, signing them through the chamber of commerce, and collecting the registration papers. The notary procedures for the power of attorney and signature circular are then completed, followed by obtaining the company stamp and opening the bank account.

For a limited company, the minimum share capital is TRY 50,000. The capital is not blocked in a bank upon incorporation and may be paid within 24 months. For a joint-stock company, the minimum share capital is TRY 250,000; 25% of cash subscriptions must be paid before registration, with the remainder payable within 24 months.

These rules apply to the specified Turkish company forms and should not automatically be applied to a branch before its position is verified. You may also review themain types of companies in Turkey and their key differencesbefore selecting a structure.

What documents does the company receive after incorporation?

The confirmed documents issued to a company after incorporation include:

• Tax certificate (Vergi Levhası).
• Incorporation announcement in the Trade Registry Gazette.
• Certificate of activity (Faaliyet Belgesi).
• Signature circular (İmza Sirküleri).
• Company stamp.
• Chamber membership card (Oda Kimlik Kartı).

The documents issued after registering a foreign branch must be confirmed separately with the competent chamber of commerce.

The process does not end with registration

Accounting and tax obligations begin after registration, depending on the activity and legal structure. The reporting framework includes VAT returns, withholding and social security reporting where applicable, provisional tax, and the annual tax return.

Electronic invoicing has also become an essential part of business operations. From 1 January 2026, every e-Arşiv invoice must be issued electronically regardless of its value. e-Fatura and e-Defter remain subject to specific thresholds and sector requirements, including annual sales exceeding TRY 3 million.

For this reason, it is advisable to involve a qualified accountant before registration rather than after invoicing begins. Read more about theimportance of consulting an accountant during company formation.

Conclusion

The first decision is not choosing the branch name, but determining whether the intended structure is a branch of the foreign company or a new Turkish company owned by it. The available information confirms the documents and incorporation route for a Turkish company with a foreign corporate shareholder, but it is not sufficient to issue a final chamber-attributed checklist for registering a branch.

Aldewan Consulting can help you review the structure and documents before translation and legalisation, then guide the file according to the competent authority. Get your consultation now to determine the correct route before starting the process.