Changing Your Company Address in Turkey: LLC and JSC Guide

A Turkish company’s address is part of its trade registry record, not just a line on the website. When the company moves office, changes its virtual-office provider or relocates to another city, the change is decided by the right corporate body, filed through MERSİS, registered and announced in the Turkish Trade Registry Gazette (TTSG), and then checked across the tax, social security and banking records that carry the address.

The size of the file depends on two questions. Does the company stay in the place named as its headquarters in its articles of association, so that only the street address changes? And does it stay within the same trade registry? A move across the street and a move from Ankara to Istanbul are different procedures.

This guide follows the Turkish Commercial Code (TTK), the Tax Procedure Law (VUK) and the Istanbul Chamber of Commerce’s published trade registry checklists as they stood in October 2026. Other registries can organise the same file differently, so obtain the competent registry’s current list before anyone signs. If you are still at the set-up stage, our guide to incorporating in Turkey explains how the first registered address is chosen.

Address Change or Headquarters Change?

The articles of association must state the company’s trade name and the place where its headquarters is located: TTK Article 576/1(a) for a limited company (LLC, Ltd. Şti.) and Article 339/2(a) for a joint-stock company (JSC, A.Ş.). The full street address sits in the registry record.

That gives three practical situations:

Read your own articles first. If they name only the city, a move within that city normally leaves the headquarters clause untouched. If they name a district and the new office is in another district, the clause itself changes and the move becomes an articles amendment, with the voting rules described below.

For a municipal renaming, the Istanbul registry asks for a letter addressed to the company that shows both the last registered address and the updated one. Companies in free zones or organised industrial zones obtain that letter from the zone management, because those zones are outside municipal authority.

The Corporate Decision

Limited company (LLC)

For an LLC address change, the Istanbul registry’s checklist asks for a notarised copy of the general assembly decision taken from the general assembly meeting and discussion book, plus the attendance list (hazirun cetveli) if one was prepared. A decision signed by all shareholders may be filed instead, and then no attendance list is needed.

If the headquarters clause changes, the decision is an amendment of the articles:

• TTK Article 589/1 allows the articles to be amended by shareholders representing two-thirds of the capital unless the articles provide otherwise, and expressly reserves Article 621.
• Article 621/1(f) lists “changing the company’s headquarters” among the important decisions. These need at least two-thirds of the votes represented and an absolute majority of the total capital carrying voting rights.
• Under Article 589/2, every amendment of the articles is registered and announced.

If not all shareholders attend, the meeting is called at least 15 days in advance (TTK Article 617/2, which the articles can extend or shorten to ten days; the call method follows Articles 617/3 and 414), through the TTSG and by registered letter to shareholders in the share ledger. The Istanbul registry then wants the TTSG notice and the postal evidence attached to the filing.

Joint-stock company (JSC)

For a JSC address change, the Istanbul checklist asks for a notarised copy of the board decision from the board of directors’ decision book.

A change of headquarters needs a general assembly amendment of the articles. Unless the Code or the articles say otherwise, TTK Article 421/1 requires a meeting at which at least half of the capital is represented, with the decision taken by a majority of the votes present; if that quorum is not reached, a second meeting needs one-third of the capital. Moving the headquarters abroad is different: Article 421/2(b) requires the unanimous vote of all shareholders.

An ordinary JSC’s domestic headquarters change is not on the list of meetings that need a Ministry of Trade representative. The Istanbul registry’s summary of Article 32 of the general assembly regulation requires one for agendas on capital, the registered capital system, a change of business object, mergers, demergers and conversions, for every meeting of companies whose formation and amendments need Ministry permission, for electronic general assemblies and for meetings held abroad. Under TTK Article 455, the board registers the amendment, and it does not affect third parties before registration.

Foreign shareholders and signatories

Foreign shareholders often sign from abroad. Under the Istanbul checklists:

• a corporate shareholder signs the decision under its own trade name, with the signatory’s name written out;
• if someone votes for it under a power of attorney, the original notarised power of attorney is filed;
• a foreign corporate shareholder files a current registry extract showing who may represent it, legalised by a Turkish consulate or apostilled, with a notarised Turkish translation; and
• for a headquarters transfer into Istanbul, the registry’s notification form (kuruluş bildirim formu) is completed when a shareholder is a foreign national or a Turkish citizen resident abroad.

A power of attorney prepared for incorporation does not automatically cover a later headquarters amendment. Check its wording, or prepare a new one as described in our power of attorney guide.

Filing Through MERSİS and the Trade Registry

The application starts in MERSİS, which issues a request number. In Istanbul the file is then submitted by appointment to the relevant registry office. Before the MERSİS request is sent for approval, use the “Değişiklik Ön İzleme” (change preview) button: the Istanbul registry requires the address shown there to match the address written in the decision exactly. Align the address wording in the lease, the decision and MERSİS before anyone signs; a mismatch is an avoidable reason for a file to come back.

The petition is signed by an authorised person with the company stamp, according to the Istanbul checklist, and lists the attached documents.

Timing matters. Under TTK Articles 30 and 31, a registrable change must be filed within 15 days of the decision or document, or within one month for persons residing outside the registry’s area. Once registered, the change is published in the TTSG, and under TTK Article 36/1 it takes effect against third parties from the business day after publication.

For a transfer to another registry, the old registry issues a headquarters transfer certificate under Article 111 of the Trade Registry Regulation; the Istanbul Chamber of Commerce issues this certificate through MERSİS. The new registry receives the petition, a chamber registration form, the certificate, the notarised general assembly decision with the full new wording of the headquarters clause and, for a JSC, any Ministry permission or representative documents that apply.

2026 registry fees in Istanbul

The Istanbul Chamber of Commerce publishes its 2026 table of trade registry fees, TTSG announcement charges and service charges for limited and joint-stock companies:

The table states each item’s composition: an address change costs the change fee plus the TTSG announcement and announcement expenses; an incoming transfer costs the transfer fee, the registry certificate fee, the TTSG announcement and announcement expenses. The announcement total depends on the word count. Notary charges for certified copies are separate and are not shown here. Another registry may apply its own service charges, so check its table before filing.

Tax Office: What Changes and What Does Not

Under VUK Article 157, a taxpayer that changes its known workplace address must notify the tax office, and Article 163 treats moving a business from one place to another as an address change. Article 168/1 gives one month from the event for change notifications.

For companies, VUK General Communiqué No. 546, in force since 1 February 2023, removes the separate filing for registry-recorded changes. Its annex lists headquarters and branch address changes of joint-stock and limited companies: the Ministry of Trade transmits these electronically, and the transmission counts as the taxpayer’s own notification. The exception is a branch opened before 1 February 2023: the annex states that its address change must still be notified to the tax office directly. Two conditions follow from the Communiqué:

• the notification is treated as timely only if the change is registered within the one-month period in VUK Article 168; and
• if the registry application is made within that period but registration happens later, the application date counts.

In other words, for the headquarters and for branches opened from 1 February 2023, the trade registry filing is the tax notification, provided it is made on time. Management should still confirm in the Digital Tax Office that the new address is active and note which tax office is now competent, because a move can change it even within one city.

The tax office can also verify the facts on site. VUK Article 127 describes the purpose of a yoklama as investigating and establishing taxpayers and the material facts of their tax position. No law promises that a visit will happen within a set number of days. Keep the lease or provider contract, the registry documents and a contact person available. TTK Article 39/2 also requires the registered trade name to be displayed legibly at a visible place of the business, so do not leave the new premises unmarked.

SGK and Employees

If the company employs staff, the workplace file must follow the move. The Social Security Institution (SGK) states that when a workplace moves to another province, a workplace registration (işyeri bildirgesi) must be filed with the SGK unit covering the new address no later than ten days after the move.

A move within the same province can still change the competent SGK unit and give the workplace a new registration number. Check with the SGK unit how employee records and any incentive files transfer before the moving date. Our SGK employer registration guide explains the workplace file itself.

Everything Else That Carries the Address

TTK Article 39/2 requires a merchant’s business letters, and the documents on which book entries are based, to show the registry number, the trade name and the headquarters, together with the registered website where the company must keep one; the same information is published on the website. Update invoice and e-document templates, letterheads, contract templates and the website footer from the registration date.

Then work through the counterparties:

• banks, payment providers and insurers, which normally ask for current registry documents;
• municipal and sector licences issued for specific premises, checked with the issuing authority before the move;
• the chamber of commerce record, which moves with the registry in a headquarters transfer;
• customers and suppliers whose contracts contain notice addresses; and
• electronic notification channels such as KEP (see our KEP address guide), which are electronic addresses and do not move with the office, but must still be monitored by someone.

Virtual Office, Lease and the Old Premises

Many service companies use a virtual or serviced office as their registered address. That remains possible after a move, provided the contract expressly allows registration at that address and the arrangement fits the real activity. The tax office can check this in a yoklama; it is not suitable for warehousing, manufacturing, licensed health services or physical retail. The tax treatment of rent paid to an individual landlord also differs from a service fee invoiced by a provider company. Our virtual office guide covers both points.

Sequence the contracts so the company is never without a usable address. Sign the new contract before the decision, keep the old one until the registration is published and redirect mail during the overlap. If the old premises stay in use as a branch, warehouse or additional workplace, register them as such rather than leaving an undeclared location behind.

Step-by-Step Checklist

1. Read the articles: does the move change the headquarters clause or only the address?
2. Confirm the new premises and the right to use them; check activity, licensing and lease tax points.
3. Check the competent registry’s current checklist and appointment process.
4. Prepare the decision: general assembly (LLC) or board (JSC) for an address change; general assembly amendment for a headquarters change.
5. Arrange foreign documents and powers of attorney early: apostille or consular legalisation and notarised translation take time.
6. File through MERSİS, check the change preview, and submit within the 15-day registration period.
7. After publication, verify the Digital Tax Office record, file with SGK if employees are affected, and update banks, licences and templates.
8. Close the old premises file: handover, final invoices, deposits and mail forwarding.

Official Sources

• Istanbul Chamber of Commerce: LLC registry procedures (address change, municipal address change, headquarters transfer)
• Istanbul Chamber of Commerce: JSC registry procedures
• Istanbul Chamber of Commerce: 2026 trade registry fees and TTSG announcement charges
• Istanbul Chamber of Commerce: JSC general assemblies requiring a Ministry representative
• GİB: VUK General Communiqué No. 546 (registry changes reported to the tax office)
• GİB: VUK Article 157 (address changes) and Article 168 (notification periods)
• SGK: employer obligations, including workplace moves
• Turkish Commercial Code No. 6102

Plan the Move Before Signing the Lease

An address change touches the articles, the registry, the tax record and the payroll file at once, and most delays come from a mismatched address or a missing foreign document. Celikel CPA can review your articles, prepare the decision and the MERSİS file in Turkish, coordinate the registry filing and check the tax and SGK records afterwards. See our company change services or contact our team before you give notice on the old office.