Editorial archive
Turkey Accounting, Tax and Company Formation Blog
Insights from Celikel CPA on accounting, tax, payroll, company formation, and compliance in Turkey.
Recent articles
Up-to-date guides on Turkish tax law, company formation, payroll, banking, and compliance, written for foreign investors and finance teams.
Capital Increase in a Turkish LLC: Procedure and Documents
How a Turkish LLC increases capital through cash, internal resources, or shareholder receivables, including the 2026 minimum-capital deadline.
KEP Address in Turkey: Guide for Foreign-Owned Companies
KEP address in Turkey: when foreign-owned companies need registered electronic mail, how it differs from UETS and GIB e-Tebligat, and application steps.
Transferring LLC Shares to Foreign Investors in Turkey
Transferring LLC shares to foreign investors in Turkey: notarization, company approval, registry filings, tax and public-debt risks explained.
SGK Employer Registration in Turkey: Workplace Setup & Payroll Guide
SGK employer registration in Turkey: when a company needs a workplace file, employee notices, MPHB filings and foreign-worker payroll rules to review.
Signature Circular in Turkey for Foreign Managers: Notary Guide
Signature circular in Turkey for foreign managers: what it proves, how it differs from a signature declaration, and what to confirm before a notary visit.
Technopark Company Setup in Turkey: R&D Incentives
How a foreign-owned Turkish company applies to a Technopark, separates approved project income and documents corporate tax, payroll, SGK and VAT incentives.
Virtual Office in Turkey: Registered Address Guide for Foreign Companies
Compare virtual and physical registered addresses in Turkey, including tax inspection, contract, withholding tax, VAT and activity-specific risks.
E-TUYS Reporting for Foreign-Invested Companies
What foreign-invested companies and branches in Turkey report through E-TUYS, including activity, capital and share-transfer information and authorization.
How to Choose a NACE Code in Turkey
Choose a Turkish NACE code by matching the company’s real main activity, licensing needs, tax profile, workplace risk and current official classification.
MERSIS Registration for Foreign Investors
How MERSIS fits into company formation in Turkey for foreign individual and corporate shareholders, including documents, tax numbers and registry filing.
VAT Registration in Turkey for Foreign Companies
VAT registration in Turkey for foreign companies: when it applies, reverse charge, import VAT, digital-service rules and permanent-establishment triggers.
Permanent Establishment Rules in Turkey
Permanent establishment rules in Turkey: when a foreign company creates a taxable presence via a fixed place, branch, personnel, agent or project.
Work Permit for a Foreign Company Owner in Turkey
Work permit for a foreign company owner in Turkey: 2026 capital, shareholding, employment and application requirements. Ownership alone is not enough.
Employer Cost in Turkey: 2026 Guide
Employer cost in Turkey in 2026: gross salary, employer social security, unemployment insurance, incentives and payroll variables explained step by step.
Turkey Tax Filing Calendar for Companies
How companies in Turkey should manage VAT, withholding, payroll, provisional and annual corporate tax deadlines using the current official tax calendar.
Monthly Accounting Requirements in Turkey
A monthly accounting checklist for companies in Turkey: sales, purchases, bank records, payroll, tax filings, e-documents and foreign shareholder reporting.
Accounting Fees in Turkey for Foreign Companies
What determines accounting fees in Turkey for foreign-owned companies, what monthly service includes, and how to compare proposals without hidden scope gaps.
Personal Bank Account in Turkey for Foreigners: 2026
How foreigners open a personal bank account in Turkey in 2026. Required documents, tax number, residence permit rules, bank selection and common delays.
Turkey Tax Incentives 2026: Decision 11257 and Law 7582
Current 2026 Turkey tax incentives after Decision 11257 and Law 7582: service exports, transit trade, qualified service centres and production income.
What Is a Conglomerate? Structure, Advantages, Risks, and Turkish Context
Learn what a conglomerate is, how diversified group structures work, their advantages and risks, and what foreign investors should consider in Turkey.
Turkey VAT Refund for Tourists: Eligibility & Steps
Guide to VAT refund for tourists in Turkey, including eligibility, required documents, airport procedures, fees, and common mistakes to avoid.
Power of Attorney Turkey: Requirements, Apostille & Company Formation Guide
Power of attorney in Turkey explained for foreign investors, including apostille, translation, notarization, and company formation use cases.
Turkey Citizenship by Investment: Requirements & Process 2026
Turkey citizenship by investment guide for 2026, covering eligibility, qualifying assets, family inclusion, timeline, and compliance checks.
Investment Incentives in Turkey for Foreign Investors
Compare Turkey’s regional, strategic, technology and free-zone incentives. See the main tax benefits, eligibility rules and application steps.
Turkey Import Duty Calculator: Duty, VAT & Landed Cost 2026
Free Turkey import duty and landed cost calculator: customs duty, additional duty, anti-dumping, ÖTV and VAT, with worked examples and official sources.
Nominee Shareholder Risks in Turkey
Nominee shareholder risks in Turkey: ownership, tax, banking and compliance problems explained, with safer lawful structures for foreign investors.
Turkish Business Culture for Foreign Investors
Turkish business culture for foreign investors: practical advice on meetings, communication, hierarchy, punctuality, trust and written follow-up.
Istanbul Free Trade Zones for Foreign Investors
Compare free zones near Istanbul, their tax and customs benefits, permitted activities, operating licences and practical setup criteria.
Turkey VAT Refund Process for Foreign Companies
Learn when a Turkish VAT refund is available, how cash and offset claims work, which documents are needed, and what commonly delays review.
Turkey Work Visa and Permit Types for Foreign Nationals
Compare definite-term, indefinite, independent and exceptional work permits, the Turquoise Card, exemptions and application routes in Turkey.
Turkey E-Invoice and E-Ledger Rules for Foreign Companies
Turkey e-Invoice and e-Ledger rules for foreign companies: registration routes, deadlines, record retention, compliance risks and practical implementation.
Turkey LLC Formation for Individual Foreign Investors
Turkey LLC formation for individual foreign investors: documents, capital, registration steps, timing and tax setup from start to finish.
Turkey LLC Formation with a Corporate Shareholder
See the documents, share capital, resolutions and registration steps needed when a foreign company becomes a shareholder in a Turkish LLC.
Transfer Pricing in Turkey: 2026 Rules and Documents
Transfer pricing in Turkey: 2026 rules and documents. Arm's length rule, related-party thresholds, Local File, Master File, CbCR, annual form and penalties.
Turkish Accounting Standards: TFRS, IFRS and VUK
Turkish accounting standards in 2026: when TFRS, BOBİ FRS and VUK tax books apply, how they differ from IFRS, and which audit and e-ledger duties apply.
Corporate Bank Account in Turkey for Foreign Companies
How to open a corporate bank account in Turkey: required documents, capital rules for A.Ş. and Ltd., bank comparison, KYC checks, and rejection fixes.
Double Taxation Agreements in Turkey 2026: Complete Guide for International Businesses
Turkey's double tax treaties in 2026. How international businesses apply DTAs to avoid double taxation, claim withholding exemptions and reduce tax burden.
VAT in Turkey 2026: Rates (20%, 10%, 1%), Refunds & Filing
Turkey VAT guide for foreign companies: 2026 rates, reverse charge, import VAT, refunds and monthly filing deadlines.
Corporate Tax in Turkey 2026: Complete Guide for Foreign Companies
Corporate income tax in Turkey for foreign companies in 2026. Tax rates, exemptions, investment incentives, filing deadlines and compliance explained.
Remote Company Formation in Turkey by Power of Attorney
Remote company formation in Turkey by power of attorney: documents, apostille, timing, banking limits and risk points for foreign investors.
Liaison Office in Turkey: Setup and Compliance in 2026
Liaison office in Turkey in 2026: who qualifies, permitted activities, permit duration, tax exemptions and annual reporting duties for foreign companies.
Opening a Branch in Turkey Pros and Cons
Pros and cons of opening a branch office in Turkey vs. forming an LLC. Tax treatment, liability, profit repatriation and setup requirements compared.
LLC vs JSC in Turkey: 2026 Investor Comparison
Compare LLC and JSC structures in Turkey by capital, liability, governance, share transfer, funding, cost and foreign investor use case.
Business Models for Entering the Turkish Market
Business models for entering the Turkish market: compare subsidiary, branch, local partner, distributor and contract manufacturing by control and cost.
Joint Stock Company (JSC) in Turkey: 2026 Guide
How to establish a joint stock company (JSC) in Turkey: capital rules, shareholders, board structure, documents, registration steps and ongoing compliance.
Withholding Tax in Turkey: Stopaj Guide
Withholding tax in Turkey explained for foreign-owned companies: payment categories, rate checks, filing workflow, treaty relief, records, and common risks.
Tax ID Turkey: Everything You Need to Know
Tax ID in Turkey: how foreigners and foreign companies obtain a tax identification number. Step-by-step process, required documents and where to apply.