Foreign Registration | Corporate Shareholders

Foreign Company Registration in Turkey in 2026

A foreign investor registration guide for non-Turkish shareholders, foreign parent companies, and international groups comparing a Turkish subsidiary, branch, liaison office, and foreign-owned LLC or JSC structure.

FDIForeign investment framework under Law No. 4875
Parent docsForeign corporate shareholders need authority evidence
ApostilleForeign documents must be usable in Turkey
StructureSubsidiary, branch, and liaison office have different consequences

Quick Answer: How Foreign Company Registration Works

Foreign company registration in Turkey usually means setting up a Turkish company with foreign shareholders, registering a branch, or opening a liaison office depending on the intended activity. Under Foreign Direct Investment Law No. 4875, foreign investors generally receive equal treatment with domestic investors [1]. The key implementation issue is proving authority through apostilled, translated, and registry-acceptable foreign documents.

Subsidiary, Branch, or Liaison Office?

Foreign investors often use the phrase foreign company registration for different structures. The correct route depends on whether the Turkish presence will trade, invoice, hire, sign contracts, or only conduct non-commercial representation activities.

StructureTypical UseKey Distinction
Turkish subsidiaryForeign parent owns a Turkish LLC or JSC that operates locallyThe subsidiary is a Turkish legal entity with its own tax, accounting, and registration profile.
BranchForeign company operates in Turkey through a registered branchThe branch is linked to the foreign parent and requires careful tax, authority, and reporting review. See opening a branch in Turkey.
Liaison officeMarket research and representation without commercial revenue activityA liaison office is not a normal trading company. Review liaison office rules in Turkey before choosing this route.

Foreign Corporate Shareholder Documents

When a foreign parent company becomes a shareholder, the registration file must prove that the foreign entity exists, that its representatives can sign, and that the decision to invest in Turkey is valid under the parent company's governing rules.

Certificate of activity or good standing

The trade registry may request evidence that the foreign parent company is legally active. The exact document name differs by country.

Board or shareholder resolution

The parent company decision should authorize the Turkish investment, define shareholding, appoint representatives, and approve related signing authority.

Signatory authority evidence

Registry and notary steps require clear proof that the person signing for the foreign parent has authority to bind the company.

Apostille, translation, and notarization

Foreign documents usually need apostille or consular legalization, then sworn Turkish translation and local notarization before use in the Turkish filing.

Why document wording matters

A parent resolution that is valid abroad may still be too vague for Turkish registry use. The filing should be checked before signatures, apostilles, and translations are paid for.

Foreign Company Registration Process

1

Choose the correct Turkish presence

Compare subsidiary, branch, and liaison office against commercial activity, invoicing, tax, banking, hiring, and reporting expectations.

2

Prepare foreign parent documents

Collect incorporation evidence, activity certificates, resolutions, signatory proofs, and power of attorney documents where needed.

3

Authenticate and translate documents

Use apostille or consular route as appropriate. Then complete sworn Turkish translation and notary steps for registry use.

4

Complete MERSIS, registry, and tax setup

Prepare articles or branch filings, complete trade registry steps, activate tax registration, and begin accounting and bank onboarding.

Tax, Banking, and Compliance Risks

Using the wrong structure

A liaison office cannot replace a trading subsidiary if the Turkish presence will invoice customers. A branch may fit some groups but can create different tax and parent exposure questions.

Parent documents rejected after translation

If wording is not checked early, investors may pay for apostille and translation only to discover that the registry needs a different authority chain.

Bank KYC not aligned with the filing

Banks may request group charts, ultimate beneficial owner information, source of funds, and parent company evidence. These should match the registry file.

Tax and transfer pricing ignored

Foreign parent transactions, management fees, licensing, loans, and cost allocations may create tax and transfer pricing issues after registration.

Have a foreign parent company in the structure?

Review the parent document chain, registry route, tax profile, and bank package before documents are issued abroad.

Frequently Asked Questions

Can a foreign parent company own a Turkish company?

As of 2026, a foreign parent company can generally own shares in a Turkish company under the foreign investment framework. The parent company's existence, decision authority, and signatory authority must be documented for Turkish registry use.

Is a subsidiary the same as a branch in Turkey?

No. A subsidiary is a Turkish legal entity, usually an LLC or JSC, owned by the foreign investor. A branch is an extension of the foreign company and can create different legal, tax, and reporting consequences.

Can a liaison office trade or invoice in Turkey?

No. A liaison office is generally for non-commercial representation and market research activity. If the Turkish presence will invoice, trade, or generate local revenue, a company or branch structure should be reviewed instead.

Do foreign corporate documents need apostille?

Documents issued abroad commonly need apostille or consular legalization before they can be used in Turkey. The correct route depends on the issuing country and document type.

What should be reviewed before registering a foreign-owned company?

The structure, parent documents, authority chain, capital, activity codes, tax profile, bank KYC package, and post-registration accounting workflow should be reviewed before documents are signed abroad.

References and Official Sources

  1. Official Turkish legislation portal for Foreign Direct Investment Law No. 4875, Turkish Commercial Code, and related rules.
  2. Republic of Turkey Ministry of Trade for trade registry and foreign investment context.
  3. MERSIS for electronic company registration workflow.
  4. Revenue Administration for tax registration and taxpayer obligations.