Required Documents for Company Formation in Türkiye in 2026

As Akkas CPA & Turkish Accounting Firm, a leading Istanbul-based firm providing Turkish company formation and governance services since 2017, we present this comprehensive and up-to-date guide on the required documents for company formation in Türkiye in 2026.

Establishing a company in Türkiye remains one of the most attractive entry points for investors seeking access to dynamic regional and global markets. However, success begins with proper preparation—most notably, the accurate compilation and submission of legally required documents.

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Why Proper Documentation Matters in Turkish Company Formation

In Türkiye, company incorporation is a regulated legal process governed primarily by the Turkish Commercial Code, related secondary legislation, and trade registry practices. Incomplete or incorrect documentation frequently leads to delays, rejection of applications, or post-incorporation compliance risks.

Working with experienced Turkish company formation lawyers ensures that documents are correctly prepared, notarized, apostilled where necessary, and submitted in full compliance with Turkish law.

Required Documents for Company Formation in Türkiye (2026 Guide)

1. Valid Identification and Notarized Passport Translations

For foreign real person shareholders, the first step is providing a valid passport. However, a simple copy is insufficient. The passport must be:

• Translated into Turkish by a sworn translator.
• Notarized by a Turkish Notary Public or attested at a Turkish Consulate abroad.

If the shareholder is a foreign legal entity (a company), you must provide an Apostilled Certificate of Activity issued by the relevant authority in the home country, confirming the company’s current status and its authorized signatories.

2. Potential Tax Identity Numbers

Before the Articles of Association can be finalized, all foreign shareholders and board members must obtain a Potential Tax Identity Number from the Turkish Tax Office. This is a prerequisite for opening bank accounts and depositing the initial capital. Our firm streamlines this process through a Power of Attorney, saving our clients significant travel time.

3. The Articles of Association (AoA)

The AoA is the constitution of your business. It defines the company’s title, objectives, headquarters, and capital structure. Whether you are pursuing a limited liability company formation (LLC) or a joint-stock company formation (JSC), the AoA must be prepared via the Central Registry System (MERSIS).

Pro Tip: While standard templates exist, we highly recommend tailored drafting to include specific dispute resolution clauses and management structures that align with your global operations.

4. Signature Declarations (Tescil Talepnamesi)

Authorized signatories must provide a signature declaration prepared under the supervision of a Notary Public or the Trade Registry Office. This document proves that the individual representing the company has the legal authority to bind the entity in commercial transactions.

5. Competitive Authority Deposit Receipt

According to the Turkish Commercial Code, 0.04% of the total capital must be deposited into the account of the Turkish Competition Authority. This is a mandatory step before the registration can be completed at the Trade Registry.

6. Minimum Capital Deposit Bank Letter

For a joint-stock company formation, at least 25% of the initial capital must be deposited into a Turkish bank account before registration. The remaining 75% must be paid within 24 months. For a limited liability company formation, the pre-registration deposit requirement was eased in recent years, but having the funds ready is still critical for operational liquidity and tax office inspections.

7. Power of Attorney (PoA)

If you are not physically present in Türkiye to handle the filings, you must issue a specific Power of Attorney to your legal counsel. To be valid in Türkiye, a PoA issued abroad must be:

1. Drafted by a Notary.
2. Apostilled (under the Hague Convention) or legalized by the Turkish Consulate.
3. Translated and notarized in Türkiye.

8. Chamber of Commerce Registration Form

Upon registration, your company becomes a member of the relevant Chamber of Commerce (e.g., ITO in Istanbul). You must submit a “Chamber Registry Form” which includes photos of the real person shareholders and detailed contact information.

9. Proof of Physical Office Address

The Turkish Tax Office will conduct an “inspection” (Yoklama) shortly after your company is registered. You must provide a valid lease agreement or a title deed for your office premises. Virtual offices are legal and popular in Türkiye for service-based businesses, provided they are managed correctly.

10. Shareholders’ Resolution and Manager Appointment

You must provide a formal resolution from the founders appointing the managers (for LLCs) or the Board of Directors (for JSCs). If a legal entity is appointed as a board member, a specific person must be designated to act on behalf of that entity.

Comparison: LLC vs. JSC Requirements

General Documents Required for All Company Types in Türkiye

Regardless of the company type, the following documents are generally required for company formation in Türkiye:

1. Articles of Association

The articles of association form the constitutional document of the company. They must be drafted in Turkish and executed in accordance with the Turkish Commercial Code. The articles define:

• Company name and registered address
• Scope of activities
• Share capital structure
• Management and representation rules

The articles are registered with the trade registry as part of the company formation in Türkiye process.

2. Shareholder Identification Documents

Each shareholder must provide:

• Passport copy (for foreign individuals)
• Turkish ID card (for Turkish citizens)
• Notarized and apostilled translations of passports

For corporate shareholders, additional documents are required (see below).

3. Proof of Registered Address

A valid registered office address in Türkiye must be declared. Required documents typically include:

• Lease agreement or title deed
• Notarized address declaration

Virtual offices may be acceptable in certain sectors, subject to trade registry approval.

4. Signature Declarations

Authorized signatories must issue notarized signature declarations before a Turkish notary public. These documents establish who may legally represent and bind the company.

Additional Documents for Foreign Shareholders

Foreign investors face additional documentation requirements to ensure transparency and compliance with international standards.

Corporate Shareholders

If a foreign company is a shareholder, the following documents are required:

• Certificate of incorporation
• Certificate of good standing
• Board resolution approving the investment
• Authorized signatory list

All documents must be notarized, apostilled, and translated into Turkish by a sworn translator.

Individual Foreign Shareholders

Individual foreign shareholders must provide:

• Apostilled passport copy
• Turkish tax identification number (obtained prior to incorporation)

Documents for Joint-Stock Company Formation (A.Ş.)

Joint-stock companies are preferred by larger enterprises, holding structures, and companies seeking external investment. The joint-stock company formation process requires additional documentation, including:

1. Bank Letter Confirming Capital Deposit

At least 25% of the subscribed share capital must be deposited into a blocked bank account prior to registration.

2. Founders’ Declaration

This statutory document confirms compliance with capital, valuation, and incorporation rules.

3. Valuation Reports (If Applicable)

If capital is contributed in kind, an expert valuation report approved by the commercial court is mandatory.

4. Board of Directors Appointment Documents

Documents evidencing the appointment and acceptance of board members, including signatures and declarations of non-conviction.

Documents for Limited Liability Company Formation (Ltd. Şti.)

Limited liability companies are the most common structure for SMEs and foreign investors. The limited liability company formation process is generally faster and requires fewer formalities.

Key documents include:

• Articles of association
• Capital commitment statements
• Manager appointment resolutions
• Notarized signature declarations of managers

Unlike joint-stock companies, capital does not need to be deposited before registration, but must be paid within 24 months.

Shareholder Agreements and Supporting Legal Documentation

While not mandatory for registration, shareholder agreements are strongly recommended, particularly for companies with multiple partners. These agreements regulate:

• Share transfer restrictions
• Voting rights
• Exit mechanisms
• Dispute resolution

Properly drafted shareholder agreements reduce future disputes and strengthen legal certainty.

Corporate Governance Documentation

Sound governance is increasingly scrutinized by regulators, investors, and financial institutions. Proper [corporate governance] documentation may include:

• Internal regulations
• Board procedures
• Delegation of authority documents
• Compliance and ethics policies

These documents are particularly important for joint-stock companies and regulated industries.

Post-Incorporation and Ongoing Compliance Documents

Company formation does not end with trade registry registration. Ongoing compliance requires additional documentation, such as:

• Trade registry gazette publications
• Tax office registrations
• Social security registrations
• Statutory books (share ledger, resolution books)

Failure to maintain these documents may expose the company to administrative fines and legal risk.

Documents Required for Company Liquidation and Litigation

Proper documentation remains essential throughout the company lifecycle, including during restructuring, disputes, or closure.

Company Liquidation

In the event of voluntary or compulsory closure, company liquidation requires:

• Shareholder resolutions
• Liquidator appointment documents
• Final balance sheets and tax clearances

Company Litigation

In disputes involving shareholders, directors, or third parties, well-maintained incorporation documents form the backbone of effective company litigation strategies.

Common Mistakes to Avoid in Document Preparation

Based on years of experience, common errors include:

• Incomplete apostille procedures
• Incorrect translations
• Improperly drafted articles of association
• Missing capital documentation

Engaging experienced legal counsel from the outset significantly reduces these risks.

Contact us for Required Documents for Company Formation in Türkiye

Since 2017, Akkas CPA & Turkish Accounting Firm has advised thousands of local and international clients on company formation, governance, compliance, and dispute resolution in Türkiye. Our multilingual team delivers end-to-end legal solutions tailored to your business objectives and industry requirements.

If you are planning to establish a company in Türkiye in 2026 or require assistance with documentation, compliance, or corporate structuring, we invite you to contact Akkas CPA & Turkish Accounting Firm for strategic, reliable, and results-driven legal support.