For foreign companies seeking to maintain a presence in Turkey for representation and coordination without engaging in commercial activities, the Liaison Office (İrtibat Bürosu) remains the most strategic legal structure. Governed by the Foreign Direct Investment Law No. 4875, these offices are subject to specific digital reporting and financial auditing standards as of 2026.
1. Legal Framework and Establishment Principles
Liaison offices are strictly prohibited from generating income in Turkey. All operational expenses must be covered by the parent company located abroad using convertible foreign currency transferred from outside Turkey.
- Application Authority: Applications are submitted to the Ministry of Industry and Technology, General Directorate of Incentive Implementation and Foreign Capital.
- Fees: No fees or duties are charged during the application process.
- Form Requirements: The application form must be filled out completely and signed by the authorized liaison office representative.
- Parent Company Activity Code: The activity area of the parent company abroad must be selected from the “EK-5 List KOD 4” and specified in the “General Information” section of the form.
- Submission: Forms must be sent to the Ministry by mail, accompanied by a petition containing contact information and an authorized signature.
2. Permitted Activities (8 Key Categories)
A liaison office must select one or more of the following eight activity areas, which must be specified in the EK-4 form:
- Market Research: Gathering data and analyzing consumer trends in the Turkish market.
- Promotion: Promoting the products and services of the foreign parent company.
- Representation and Hosting: Representing the parent company before sectoral organizations and coordinating business contacts for company officials.
- Control and Audit of Suppliers: Auditing local suppliers for quality standards and sourcing new suppliers on behalf of the parent company.
- Technical Support: Providing training or technical assistance to distributors or suppliers.
- Communication and Information Transfer: Collecting and transmitting market developments, competitor analyses, and distributor performance data to the parent company.
- Regional Management Center: Providing coordination and management services (planning, branding, R&D, etc.) for the parent company’s units in other countries.
- Other: Specific activities outside the above categories, which must be described in detail.
3. Annual Reporting (EK-4) and Financial Compliance
Liaison offices are required to report their previous year’s activities to the Ministry by the end of May each year.
- Currency Basis: When filling out the expenditure section of the form, the average USD exchange rate for the declaration year must be used.
- Calculation: Each expenditure item must be converted into USD using this average rate and entered into the corresponding field in the form.
- Evidence of Activities: Information and documents supporting each activity declared in the EK-4 form must be submitted alongside the report.
4. Corporate Resolution Template for Establishment
The following resolution must be passed by the authorized body (e.g., Board of Directors) of the parent company abroad:
Resolution of the Board of Directors of [Parent Company Name]
Date: [DD.MM.YYYY] Resolution No: [Number] Subject: Opening of a Liaison Office in Turkey
The Board of Directors has resolved the following:
- To establish a Liaison Office in the Republic of Turkey in accordance with Law No. 4875, provided that it does not engage in any commercial activities.
- To determine the activity subjects as: [Select from the 8 categories mentioned above].
- To set the office address as: “[Full Address in Turkey]”.
- To appoint [Full Name], holder of [Passport/ID No], as the Liaison Office Representative with full authority to represent the company before the Ministry.
⚠️ Essential Legalization Warnings
- Apostille: The resolution and power of attorney must be Apostilled by the competent authorities in the parent company’s home country according to the Hague Convention.
- Translation: All original documents must be translated into Turkish by a sworn translator in Turkey.
- Notarization: Translated documents must be notarized in Turkey to gain legal validity.
5. Mandatory Bank Confirmation Letter Template
The most critical document for the EK-4 annual report is the signed bank letter confirming that expenses were covered by funds from abroad.
[BANK NAME / BRANCH] Date: [DD.MM.2026]
To the T.R. Ministry of Industry and Technology
Regarding our client [Full Title of the Liaison Office in Turkey], we hereby confirm that a total amount of [Amount and Currency – e.g., 150,000 USD] in convertible foreign currency was transferred during the 2025 calendar year by the parent company [Full Title of the Parent Company Abroad].
These funds were transferred specifically for the expenditures of the Turkish liaison office and have been credited to the office’s accounts.
Important Note: Transfers made to individuals instead of the office account, or simple transaction slips/receipts, are strictly not accepted by the Ministry.
Sincerely, [Authorized Bank Signature / Stamp]
Vergi Merkezi | Mali Müşavirlik olarak; 2026 yılı irtibat bürosu kuruluş süreçlerinizi, banka yazışmalarınızı ve EK-4 bildirimlerinizi mevzuata %100 uyumlu şekilde yönetiyoruz.
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Frequently Asked Questions (FAQ)
1. Can a Liaison Office in Turkey perform more than one activity? Yes, it is possible to select multiple activity subjects for a liaison office. When making these selections, the activities specified in the “establishment permit” or “extension” documents must be taken into account.
2. How are the expenditures calculated in the annual EK-4 report? When filling out the expenditure section of the EK-4 form, the average dollar exchange rate of the declaration year must be used as the basis. Each individual expenditure item’s dollar equivalent is calculated using this specific rate and recorded in the corresponding section of the form.
3. What are the mandatory requirements for the bank confirmation letter? The signed bank letter must explicitly state the name of the foreign parent company and that the funds were sent on behalf of the Turkish liaison office. Furthermore, it must specify the transfer year and the total amount of foreign currency transferred within that year. Please note that bank statements, transfers made to individuals, or simple transaction receipts are strictly not accepted.
4. How is the activity code for the parent company determined during application? The “Activity Subject” of the parent company abroad must be selected from the EK-5 List KOD 4. This list is accessible under the “Legislation” section of the official tuys.sanayi.gov.tr portal, specifically within the “Regulation on the Implementation of the Foreign Direct Investment Law”.