Liaison office (irtibat bürosu) in Türkiye: permit, documents, limits and annual duties

A liaison office lets a foreign company have a presence in Türkiye without forming a Turkish company, as long as it earns nothing here. The permit comes from the Ministry of Industry and Technology under Law No. 4875 and Articles 6–8 of its Implementing Regulation. This guide sets out the documents, the limits, the deadlines that apply after the permit and what happens at closure. Status checked on 12 November 2026.

What a liaison office is and who grants the permit

Article 3(h) of Law No. 4875 allows a company formed under foreign law to open a liaison office in Türkiye on one condition: it carries on no commercial activity here. The office is not a legal entity and not a branch. It acts for the head office, which pays all of its costs.

The permit is issued by the Ministry of Industry and Technology through its General Directorate for Incentive Implementation and Foreign Investment. Under Article 6 of the Regulation the Ministry may ask that the company has existed for at least one year, and it looks at:

• the declared scope of work;
• the capital of the foreign company;
• the number of staff to be employed.

A complete application is concluded within fifteen business days of the application date, which is why the file is best checked before it is filed. Banks, insurers and other regulated sectors are assessed by their own authorities. If you plan to sell in Türkiye, compare a company or branch instead.

Documents from the head office: apostille and translation

Article 7 of the Regulation lists what the application must contain. The key foreign document is the company’s certificate of activity (Faaliyet Belgesi, a good-standing or trade-register extract), certified either by a Turkish consulate or with an apostille under the Hague Convention.

1. Application form EK-6 with the planned activities and staff.
2. Declaration EK-7 on scope, with the undertaking of no commercial activity, plus proof of the signatory’s authority.
3. Certificate of activity, apostilled or consular-certified.
4. Activity report, or balance sheet and income statement.
5. Appointment of the person who will run the office.
6. Power of attorney if someone else files.

In practice the Ministry works with Turkish texts, so foreign documents are given with a sworn translation, usually notarised. The application is filed electronically through the Ministry’s E-TUYS system, and the Ministry may ask to see originals, keeping an approved copy.

What the office may and may not do

The application form lists the activities a liaison office may declare. The permit covers only what was declared, so choose the scope carefully and describe it in the same words in the form, the declaration and the business plan for Türkiye. Work not on the list can be declared under “other” with a detailed description.

• Market research and promotion of the head office’s products.
• Representation, hosting visits and contact with sector bodies.
• Quality control of Turkish suppliers and sourcing.
• Technical support to distributors and manufacturers.
• Collecting and passing on market information.
• Regional management centre for the group’s units abroad.

What it may not do follows from the condition of the permit: no sales, no invoicing to Turkish customers, no signing of sales contracts and no revenue in Türkiye. Under Article 8(d) the Ministry may inspect the office. If work goes beyond the permit, the office gets 30 days to apply for the proper permit, extendable once by up to 30 days. Commercial activity leads to cancellation.

Term, extension and funding from abroad

Under Article 8(a) the first permit is granted for at most three years within the declared activities. An office that wants to continue must apply to the General Directorate before the term ends; a late request risks the permit lapsing.

The Ministry weighs past activity, future plans, current and expected spending and staff numbers. Because the office earns nothing, every lira it spends must come from the head office. The 2003 wording of the Regulation asked for proof that expenses were met with currency sent from abroad, and offices still document each transfer with the bank receipt.

After the permit: tax number, bank, staff, reports, closure

Within one month of the permit, Article 8(c) requires the office to send the General Directorate its tax office registration document and a copy of the lease. Changes of address, office manager or the foreign company’s name are also reported within one month.

• Register with the tax office and obtain a tax number.
• Open a bank account to receive head-office transfers.
• Register staff with social security; foreign staff need work permits.
• File form EK-4 on last year’s activity by the end of May.

Without the May report an extension request is not considered and the permit may be cancelled ex officio. Tax treatment of the office and of salaries is a matter for your accountant (SMMM). To close, the office sends the tax office’s cessation form to the General Directorate; only the balance left after liquidation may be transferred abroad.

Sources

• lexpera.com.tr — consolidated Implementing Regulation of the Foreign Direct Investment Law, Articles 6–8 and 9–11 (mevzuat.gov.tr blocks automated access, so a consolidated copy was used)
• lexpera.com.tr — Foreign Direct Investment Law No. 4875, Article 3(h) on liaison offices and Article 3(g) on foreign staff
• lexpera.com.tr — original 2003 text of the Regulation (Resmî Gazete No. 25205): expenses documented as met with currency sent from abroad
• alomaliye.com — amending regulation of 3 July 2012 (Resmî Gazete No. 28342) that introduced the current Articles 6–8

Questions