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Starting a Business in Türkiye

Company Formation in Turkey: Updated Guide for Foreign Investors (2025)

Turkey’s Foreign Direct Investment Law is based on the principle of “equal treatment,” granting international investors the same rights and obligations as local ones. Accordingly, company formation and share transfer procedures are identical for both foreign and domestic investors.

With reforms that streamline bureaucracy, all company registration steps are now handled through a “one-stop shop” at the Trade Registry Offices within Chambers of Commerce, often completed on the same day. The legal framework is set by the modern, investor-friendly Turkish Commercial Code (TCC), aligned with EU standards.

Company Types under the TCC

  1. Capital Companies (with legal personality)
    • Joint Stock Company (A.Ş.): Suitable for large projects and potential IPOs; requires a minimum capital and a board of directors.
    • Limited Liability Company (Ltd. Şti.): Most popular for SMEs; lower capital requirement, more flexible structure.
    • Partnerships Limited by Shares: A hybrid model combining features of capital and personal companies.
  2. Personal Companies (with limited or no legal personality)
    • General Partnership
    • Limited Partnership
      Note: “Ordinary Partnership” is regulated under the Turkish Code of Obligations, has no legal personality, and is typically used for project-based collaborations.

Thanks to this flexible legal system, foreign investors can establish the most suitable company structure and quickly start operations in Turkey.

Tarama deneyiminizi geliştirmek, kişiselleştirilmiş reklamlar ya da içerikler sunmak ve trafiğimizi analiz etmek için çerezleri kullanıyoruz. "Kabul Et"e tıklayarak, çerez kullanımımıza izin vermiş olursunuz.

Protection of Personal Data Policy

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Dear Visitor, please carefully read this Terms of Use agreement (“Terms of Use”) before visiting www.3asmmm.com (“Site”), which belongs to AAA SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. (“Company”). Your access to the Site is entirely conditional upon your acceptance of these Terms of Use and your compliance with the conditions set forth herein. If you do not accept any of the conditions written in these Terms of Use, please terminate your access to the Site. By continuing to access the Site, you are deemed to have unconditionally and without limitation declared and warranted that you are authorized, entitled, and legally competent to enter into this agreement, that you are over 18 years old, and that you accept all of these Terms of Use.

These Terms of Use regarding the Site come into force upon publication. The right to make changes belongs solely to the Company, and all users are deemed to have accepted these changes, which will be shared via the Site.


Privacy

Privacy is set forth separately to regulate the principles of processing your personal data. By using the Site, you acknowledge that such data is processed in accordance with the Privacy Notice published on the Site. Additionally, by using the Site, you acknowledge and declare that internet transmissions are never entirely private or secure. Even if there is a special notice that a particular transmission is encrypted, you accept that any message or information you send to the Site may be read or intercepted by others.


Content

These Terms of Use govern your use of the Site and all applications, software, and services available on the Site (“Services”), unless otherwise subject to a separate agreement. For certain Services and other items provided to you through the Site, specific provisions or agreements may apply (“Service Agreement(s)”). Such Service Agreements are located alongside the applicable Services or listed via links associated with the Services.

The Company is entirely free to determine the scope and nature of the Services it offers within the framework of laws; any changes made to the Services shall be deemed effective once published on the Site.

All intellectual property rights related to the Services (“Intellectual Property”) belong to the Company, its affiliates, or third parties and are controlled or licensed by them. The Services are protected by intellectual property laws and unfair competition laws of the Republic of Turkey and other countries. All special graphics, designs, structures, expressions, texts, graphics, user interfaces, visual interfaces, photographs, trademarks, logos, sounds, music, artwork, computer codes, icons, and other items appearing on the Site (collectively “Marks”) are trademarks, service marks, or trade dress belonging to the Company, its affiliates, or other entities granting the Company the right to use such marks. These cannot be used, interfered with, reverse engineered, altered, copied, republished, translated, retransmitted, resold, or redistributed in any way without the express written consent of the Company.

Unless expressly authorized by these Terms of Use, you may not copy, reproduce, modify, rent, loan, sell, create derivative works from, upload, transmit, or distribute any of the Site’s Intellectual Property without prior written consent from the Company or the relevant third party. Except as expressly stated herein, the Company grants you no rights, either express or implied, to any Intellectual Property.

You may download Content from the Site only for your personal, non-commercial informational purposes, without modification, and without making any additional statements or commitments, provided that you indicate that ownership of all copies belongs to the Company.


Use of the Site

You may not use any “deep-link,” “page-scrape,” “robot,” “spider,” or other automatic device, program, algorithm, methodology, or equivalent manual process to access, acquire, copy, or monitor any portion of the Site or any Content, or to bypass the navigational structure of the Site, in order to obtain or attempt to obtain any materials, documents, or information. The Company reserves the right to block such activities.

You may not attempt unauthorized access to any portion of the Site, any connected system, or network, or any services offered on or through the Site by hacking or password-cracking.

You may not probe, scan, or test the vulnerability of the Site or any network connected to it, nor breach security or authentication measures.

In addition to other restrictions, you may not obscure the origin of any information transmitted through the Site, input false or misleading information, use or access any service, information, application, or software not expressly authorized by the Company.

You must not introduce or upload viruses, trojans, worms, time bombs, or any programming routines designed to damage, interfere with, intercept, or misappropriate systems, the Site, or information, or infringe upon intellectual property rights.

You may not frame any portion of the Content or use framing techniques without the express written consent of the Company.

You may not use false headers or identifiers to disguise the origin of messages transmitted through the Site.

You may not impersonate another person or entity.

You may not use the Site or Content for unlawful purposes or for any prohibited activity that infringes upon the rights of the Company or others.


Links

The Site may contain links to other independent third-party websites (“Linked Sites”). These Linked Sites are provided solely for convenience. They are not under the Company’s control, and the Company is not responsible for and does not endorse the content of any Linked Site, including any information or material contained therein. Your interaction with Linked Sites is at your own discretion.


Disclaimer of Liability

THE COMPANY DOES NOT WARRANT THAT THE SITE, ITS CONTENT, SERVICES, OR FEATURES WILL BE ERROR-FREE OR UNINTERRUPTED, THAT DEFECTS WILL BE CORRECTED, OR THAT YOUR USE OF THE SITE WILL PRODUCE SPECIFIC RESULTS. THE SITE AND CONTENT ARE PROVIDED “AS IS” AND “AS AVAILABLE.” ALL INFORMATION PROVIDED ON THE SITE IS SUBJECT TO CHANGE WITHOUT NOTICE. THE COMPANY CANNOT ENSURE THAT ANY FILES OR DATA YOU DOWNLOAD FROM THE SITE WILL BE FREE OF VIRUSES OR DESTRUCTIVE FEATURES. THE COMPANY DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING ACCURACY, NON-INFRINGEMENT, MERCHANTABILITY, AND FITNESS FOR A PARTICULAR PURPOSE.

The Company disclaims all liability for acts, omissions, and conduct of third parties in connection with your use of the Site and/or Services. You assume total responsibility for your use of the Site and any Linked Sites. Your sole remedy against the Company for dissatisfaction with the Site or Content is to stop using the Site or such Content. This limitation of relief is part of the bargain between the parties.

This disclaimer applies to any damages caused by errors, omissions, interruptions, defects, delays in operation or transmission, computer viruses, communication line failures, theft, destruction, or unauthorized access.


Violations & Termination

The Company may disclose any information it has about you (including identity) if it determines such disclosure is necessary in relation to any investigation or complaint regarding your use of the Site, or to protect the Company’s rights, property, or the rights or property of Site visitors or users, including customers.

The Company reserves the right to disclose any information deemed necessary to comply with applicable laws, regulations, legal processes, or governmental requests.

You acknowledge that the Company may, at its sole discretion and without notice, terminate your access to the Site and its Services for any reason, even if others’ access continues. Upon termination, you must immediately (a) cease using the Site, and (b) destroy any copies of Content you may have.

You agree that the Company shall not be liable to you or any third party as a result of termination of your access to the Site due to violation of these Terms.

If the Company initiates any legal action against you due to your violation of these Terms, you agree to pay all reasonable attorneys’ fees and costs of such action.


Governing Law & Jurisdiction

TO THE EXTENT PERMITTED BY LAW, YOU AGREE THAT ANY DISPUTES ARISING FROM OR RELATED TO THE USE OF THE SITE, COMPANY SYSTEMS, INFORMATION, SERVICES, OR CONTENT SHALL BE RESOLVED IN THE ISTANBUL CENTRAL COURTHOUSE (ÇAĞLAYAN), TURKEY.

KVKK ve Gizlilik Sözleşmesi

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Sevgili ziyaretçimiz, lütfen AAA SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. (‘‘Şirket’’)’ne ait www.3asmmm.com (‘‘Site’’)’u ziyaret etmeden önce işbu kullanım koşulları sözleşmesini (‘‘Kullanım Koşulları’’) dikkatlice okuyunuz. Site’ye erişiminiz tamamen bu Kullanım Koşulları’nı kabulünüze ve bu Kullanım Koşulları ile belirlenen şartlara uymanıza bağlıdır. Şayet bu Kullanım Koşulları’nda yazan herhangi bir koşulu kabul etmiyorsanız, lütfen Site’ye erişiminizi sonlandırınız. Site’ye erişiminizi sürdürdüğünüz takdirde, koşulsuz ve kısıtlamasız olarak, sözleşme imzalama hakkına, yetkisine ve hukuki ehliyetine sahip ve 18 yaşın üzerinde olduğunuzu ve işbu Kullanım Koşulları’nın tamamını kabul ettiğinizin, tarafımızca varsayılacağını lütfen unutmayınız.

İşbu Site’ye ilişkin Kullanım Koşulları, yayınlanmakla yürürlüğe girer. değişiklik yapma hakkı, tek taraflı olarak Şirket’e aittir ve Site üzerinden güncel olarak paylaşılacak olan bu değişiklikleri, tüm kullanıcılarımız baştan kabul etmiş sayılır.


Gizlilik

Gizlilik, ayrı bir sayfada, kişisel verilerinizin işlenmesinin esaslarını düzenlemek üzere mevcuttur. Site’yi kullandığınız takdirde, bu verilerin işlenmesinin Site’de yayımlanan Aydınlatma Metni’ne uygun olarak gerçekleştiğini kabul edersiniz. Ek olarak, Site’yi kullanarak, internet iletimlerinin hiçbir zaman tamamen özel veya güvenli olmadığını kabul ve beyan etmektesiniz. Belirli bir iletimin şifrelendiğine dair özel bir bildirim olsa bile, Site’ye gönderdiğiniz herhangi bir mesajın veya bilginin başkaları tarafından okunabileceğini veya engellenebileceğini kabul etmektesiniz.


İçerik

Bu Kullanım Koşulları, Hizmetler’in ayrı bir sözleşmeye tabi olduğu durumlar hariç, Site’yi ve Site’deki kullanılabilir tüm uygulamaları, yazılımı ve hizmetleri (‘‘Hizmetler’’) kullanma şeklinizi belirler. Belli Hizmetler’in ve Site’de sizin için sağlanan diğer öğelerin kullanımı için özel hükümler veya sözleşmeler geçerli olabilir (‘‘Hizmet Sözleşmesi(leri)’’). Bu tür Hizmet Sözleşmeleri, geçerli Hizmetler’in yanında bulunur veya geçerli Hizmetler ile ilişkilendirilmiş bir bağlantıyla veya bağlantı üzerinden liste halinde belirtilir.

Şirket olarak, sunacağımız Hizmetler’in kapsamını ve niteliğini, yasalar çerçevesinde belirlemekte tamamen serbest olup; Hizmetler’e ilişkin yapacağımız değişiklikler, Site’de yayınlanmakla yürürlüğe girmiş sayılacaktır.

Hizmetler ile ilişkili fikri mülkiyet haklarının (“Fikri Mülkiyet”) tamamı Şirket’e, iştiraklerine veya üçüncü kişilere aittir ve bunlar tarafından kontrol edilir veya lisanslanır. Hizmetler, Türkiye Cumhuriyeti ve diğer ülkelerdeki fikri mülkiyet hakları ve haksız rekabet kanunları ile korunmaktadır.


Site’nin Kullanımı

Site’nin veya herhangi bir İçeriğin herhangi bir bölümünü izlemek veya herhangi bir şekilde Site’nin veya herhangi bir İçeriğin gezinme yapısını veya sunumunu çoğaltmak veya atlatmak, herhangi bir materyal, belge veya bilgiyi elde etmek veya elde etmeye çalışmak için kasıtlı olarak herhangi bir “derin bağlantı”, “sayfa kazıma”, “robot”, “örümcek” veya başka bir otomatik cihaz kullanamazsınız.


Sorumluluk Reddi

ŞİRKET, SİTE’NİN VEYA SİTE’NİN HERHANGİ BİR İÇERİĞİNİN, HİZMETİNİN VEYA ÖZELLİĞİNİN HATASIZ VEYA KESİNTİSİZ OLACAĞINA DAİR GARANTİ VERMEZ. SİTE VE İÇERİĞİ ‘‘OLDUĞU GİBİ’’ SUNULMAKTADIR.


Kullanım Koşullarının İhlali

Şirket, Site’ye erişim ve kullanım hakkı başkaları için devam etse bile, sizin Site’yi kullanmanızı istediği zaman ve kararı kendisine ait olmak üzere istediği herhangi bir nedenle sona erdirebilir.


Yetkili Mahkeme ve İcra Daireleri

YASALARIN İZİN VERDİĞİ ÖLÇÜDE, HER TÜRLÜ UYUŞMAZLIĞIN İSTANBUL MERKEZ (ÇAĞLAYAN) ADLİYESİNDE GÖRÜLECEĞİNİ KABUL ETMİŞ OLUYORSUNUZ.