Opening a branch: trade registry, tax, SGK and licence steps
Companies opening a branch in Türkiye: the difference between a branch, warehouse, liaison office and workplace, the management body's resolution, trade registry registration, the branch manager, tax and SGK notifications, licences, accounting method and cost items.
A second shop, an office in a new city or a separate workshop for production… Not every new address is a branch; but if it really is a branch, a series of procedures from the trade registry to SGK is required.
What is a branch, and what is not?
A branch is a business unit that, although attached to the head office, can independently carry out the business the head office can do with third parties and has its own organisation. A branch has no separate legal personality; the company is liable for the branch's debts.
| Unit | Trade registry registration | Notification to the tax office | SGK |
|---|---|---|---|
| Branch | Required | Required | Separate workplace file if there are employees |
| Warehouse, construction site, sales point (no independent dealings) | Not required | Notified as a workplace | Workplace notification if there are employees |
| Liaison office (foreign company) | Cannot carry on commercial activity; separate permit regime | Depending on the case | If there are employees |
Foreign companies opening a branch or liaison office in Türkiye is a separate process: Branch and liaison office
Step by step
1. Resolution In a limited company the manager or board of managers, and in a joint stock company the board of directors, passes the resolution to open the branch. The resolution states the branch's trade name (the company's trade name with the words "… Branch"), its address and the branch manager. Template: Resolution to open a branch
2. Branch manager The branch manager represents the company in matters concerning the branch. The appointee's signature declaration is given at the trade registry office or before a notary.
3. Trade registry registration The branch is registered and published in the trade registry of the place where it is located. For a branch in another province, registration is made with that province's trade registry and chamber. For 2026 the branch opening fee is TRY 35,354.50: Trade registry fees and charges
4. Tax office The branch is notified to the tax office as a workplace. The tax office may inspect the branch address. No separate tax number is obtained for the branch; the company is a single taxpayer.
5. SGK If employees will work at the branch, a separate workplace file is opened for it. This file must be created before the first employee starts: Hiring notification
6. Licences and permits Depending on the nature of the activity, a workplace opening and operating licence is obtained from the municipality, together with any sectoral permits: Workplace licence
7. Other obligations
- Occupational health and safety services are planned separately for the branch: OHS obligations
- The trade name is used correctly on the branch sign and documents.
- The branch address and code are defined in e-Invoice and e-Archive applications.
How are the accounts kept?
The branch's accounting can be kept in two ways:
- Single accounting at head office: the branch's transactions are tracked in the head office's books, with a branch breakdown.
- Separate accounting: the branch keeps its own records, which are combined with the head office at period end.
With either method, the company files a single return. Defining separate cost and income centres is useful to track the branch's profitability.
Closing a branch
When closing a branch, a resolution of the competent body is passed, the branch is deregistered from the trade registry, and the tax office and SGK are notified. For the employment contracts of employees at the branch, either a transfer to another workplace or a termination process is carried out.
Legal basis: Turkish Commercial Code No. 6102 arts. 40 and 47; Trade Registry Regulation; Tax Procedure Law No. 213 arts. 156 and 157; Law No. 5510 art. 11.