Choose the structure by activity and accountability. A subsidiary is a separate Turkish legal entity and can trade. A branch is not a separate legal entity but can conduct the parent company's activities in Türkiye. A liaison office represents the foreign company and cannot conduct commercial activity; it requires ministry permission. The right answer follows the operating model, not the shortest document list.
| Question | Subsidiary | Branch | Liaison office |
|---|---|---|---|
| Separate legal entity? | Yes | No | No |
| Commercial activity? | Yes | Yes, within parent purpose | No |
| Core authority | Trade Registry | Trade Registry | Ministry permission |
| Typical use | Operating business with local governance | Parent-company operation | Representation and non-commercial research |
Use activity as the first filter
If the Turkish presence will invoice or enter ordinary commercial transactions, a liaison office is not the right structure. A branch remains tied to the parent; a subsidiary has its own assets and governance.
Map governance and reporting
Compare who signs, where decisions are made, how accounts and taxes are handled, and how the parent will fund or supervise the presence. Sector permissions may override the general map.
Documents and preparation
- Parent activity certificate and constitutional records for branch or liaison office
- Parent resolution authorising the Turkish presence
- Resident representative authority for a branch
- Non-commercial activity undertaking for a liaison office
- Shareholder and management documents for a subsidiary
- Certified translations and apostille or consular route where applicable
Risks and checkpoints
- Using a liaison office for revenue activity
- Choosing a branch without mapping parent exposure
- Assuming tax treatment from legal form alone
- Failing to align the stated activity with actual operations
Official sources and verification date
Official sources checked 23 July 2026.
- Invest in Türkiye — Establishing a Business — Official sources checked 23 July 2026.
Compare the implementation through our company registration guidance and corporate services. Then review documents and realistic timelines.
Frequently asked questions
Can a liaison office issue invoices in Türkiye?
No. The official guide requires an undertaking that it will not engage in commercial activities.
Is a branch a separate company?
No. It is tied to the parent company, although it has Turkish registration and tax obligations.
Does a subsidiary have its own assets?
Yes. It is a separate legal entity with its own asset base and governance.
Which option is fastest?
Speed should follow activity, documents and permissions; choosing the wrong structure creates a larger correction later.
