本文主要内容由 Moroğlu Arseven 律师事务所提供，锦天城资深律师李瑶瑶整理，为中国投资者清晰解读在土耳其设立公司的法律框架、公司类型差异、设立流程及服务费用。

The main content of this article is provided by Moroğlu Arseven Law Firm and organized by Senior Attorney Li Yaoyao from AllBright Law Firm, offering Chinese investors a clear interpretation of the legal framework for establishing a company in Turkey, the differences between company types, the setup process, and service fees.

土耳其对外国直接投资采取自由、开放、以投资者为导向的法律政策，旨在通过提供国民待遇、资本自由转移和国际仲裁保护等制度优势，吸引外资流入。土耳其的 FDI 法律体系以《外国直接投资法》（第4875号）为核心，辅以《土耳其商法典》、行业特别法规及多项双边和多边投资协定，整体上与欧盟法律及国际标准高度协调。

Turkey adopts a liberal, open, and investor-oriented legal policy toward foreign direct investment (FDI), aiming to attract foreign capital by offering advantages such as national treatment, free transfer of capital, and access to international arbitration. The core of Turkey’s FDI legal framework is the Law No. 4875 on Foreign Direct Investment, supported by the Turkish Commercial Code (TCC) , sector-specific regulations, and various bilateral and multilateral investment treaties. The system is broadly harmonized with EU law and international standards.

Turkey’s FDI regime is primarily governed by:

Law No. 4875 on Foreign Direct Investment (2003) – establishes national treatment, free movement of capital, and protection against expropriation;

Turkish Commercial Code (TCC) – governs company formation, governance, and commercial transactions;

Sector-specific regulations – applicable to regulated sectors (banking, energy, telecommunications, etc.);

Bilateral Investment Treaties (BITs) and multilateral agreements (e.g., ICSID, Energy Charter Treaty) – provide additional protections and international dispute resolution mechanisms.

1. 平等对待（国民待遇）National Treatment

外国投资者享有与本地投资者相同的权利和义务，除少数受监管行业外，无需特别许可或审批。

Foreign investors enjoy the same rights and obligations as domestic investors. No special permits or approvals are required, except in regulated sectors.

2. 投资自由 Freedom to Invest

外国投资者可自由设立公司、分支机构、联络处，或收购现有公司股份，受《土耳其商法典》及行业特别规定的约束。

Foreign investors may freely establish companies, open branches or liaison offices, or acquire shares in existing companies, subject to the TCC and sector-specific rules.

3. 投资激励 Investment Incentives

根据行业和地区，外国投资者可享受税收减免、关税豁免、战略性投资支持等激励，特别是在能源、研发、国防和先进技术领域。

Depending on the sector and location, foreign investors may benefit from tax reductions, customs duty exemptions, and support for strategic investments, especially in energy, R&D, defense, and advanced technology.

4. 申报要求 Notification Requirements

4.1 达到一定门槛的投资需向竞争委员会申报（适用于所有投资者）。此外，外国投资者需通过“外国资本信息系统”向工业和科技部报告公司设立、股权转让、增资等事项。

Investments meeting certain thresholds require Competition Board approval. Foreign investors must also report certain activities (e.g., establishment, share transfers, capital increases) to the Ministry of Industry and Technology via the Foreign Capital Information System (E-TUYS) .

4.2 一般门槛（2026年2月11日起生效）General Thresholds (effective from 11 February 2026)

达到以下任意一项标准的交易，须在签署后7日内向土耳其竞争管理局（TCA）申报，并获得批准后方可交割：

A transaction meeting any one of the following criteria must be notified to the Turkish Competition Authority (TCA) within 7 days of signing, and cannot be closed prior to clearance:

标准一（境内营业额测试）：交易各方在土耳其境内的营业额总和超过 30亿里拉，且至少两方各自的土耳其境内营业额均超过10亿里拉；

Test 1 (Turkey turnover) : The combined Turkey turnover of all parties exceeds TRY 3 billion, and at least two parties each have a Turkey turnover exceeding TRY 1 billion;

标准二（跨境营业额测试）：被转让资产或业务的土耳其境内营业额（或在合并交易中至少一方的土耳其境内营业额）超过10亿里拉，且至少另一方的全球营业额超过90亿里拉。

Test 2 (Cross-border turnover) : The Turkey turnover of the transferred assets/business (or of at least one party in a merger) exceeds TRY 1 billion, and at least one other party has global turnover exceeding TRY 9 billion.

4.3 科技企业特殊门槛 Special Lower Threshold for Technology Companies

对于从事数字平台、软件及游戏软件、金融科技、生物技术、制药、农业化工或医疗技术领域、且目标企业为在土耳其境内设立的科技企业，上述10亿里拉的门槛降为2.5亿里拉。

For companies active in digital platforms, software/game software, fintech, biotech, pharmaceuticals, agrochemicals, or medical technology, where the target is established in Turkey, the TRY 1 billion threshold is reduced to TRY 250 million.

4.4 违规后果Consequences of Non-Compliance

未申报或未获批准即交割的，处以上一财政年度营业额0.1% 的罚款，最低不少于约16.7万里拉。

Failure to notify or closing without clearance results in a fine of 0.1% of the preceding fiscal year’s turnover, with a minimum penalty of approximately TRY 167,000.

5. 资金自由转移 Free Transfer of Funds

外国投资者可自由将利润、股息、出售所得、补偿款等汇往境外，仅需遵守一般税务义务。

Foreign investors may freely transfer profits, dividends, sale proceeds, compensation, and other payments abroad, subject only to standard tax obligations.

6. 土地与不动产所有权 Land and Real Estate Ownership

在土耳其具有法人资格的外国公司可购置不动产（军事/安全区域除外）；外国自然人购置土地需特别许可。

Foreign legal entities incorporated in Turkey may acquire property (except in military/security zones). Foreign individuals require special permission to acquire land.

7. 免受征收的保护 Protection Against Expropriation

只有基于公共利益、依法定程序，并及时给予充分、有效补偿的情况下，才允许征收或国有化。

Expropriation or nationalization is permitted only for public interest, in accordance with due process, and against prompt, adequate, and effective compensation.

8. 联络处制度 Liaison Offices

外国公司可经事先批准设立联络处，从事市场调研、协调等非商业活动，不得营利，但仍受 FDI 法律框架保护。

Foreign companies may establish liaison offices for non-commercial activities (e.g., market research, coordination) with prior approval. They cannot engage in profit-generating operations but remain protected under the FDI framework.

9. 外籍人员雇佣 Employment of Foreign Personnel

一般规则为：雇佣1名外籍员工需同时雇佣5名土耳其员工（1:5规则），并满足最低实缴资本要求。大型外资企业及联络处关键人员可享有豁免。

General rule: 5 Turkish employees for each foreign employee (1:5 rule), subject to minimum paid-in capital requirements. Exemptions apply for large foreign entities and key personnel of liaison offices.

土耳其法律为公司设立和管理提供灵活框架：

Turkish law provides a flexible framework for company formation and management:

外国投资者可全资拥有并管理公司，无强制要求任命土耳其籍股东或董事。

Foreign investors may wholly own and manage companies. There is no general requirement to appoint Turkish nationals as shareholders or board members.

根据公司类型和规模，需遵守财务报告、审计等公司治理原则。

Compliance with corporate governance principles (e.g., financial reporting, audit) is mandatory based on company type and size.

Investors may refer disputes to international arbitration (e.g., ICSID) under BITs or commercial arbitration clauses. There exists de facto reciprocity of court decisions between China and Turkey. Turkish case law tends to limit substantive judicial review of foreign court decisions and arbitral awards.

土耳其的 FDI 法律框架体现了高度自由化和对外国投资者的制度性保护。通过国民待遇、资金自由转移、国际仲裁保障以及灵活的公司治理要求，土耳其为外资创造了一个稳定、可预期的法律环境。尽管在受监管行业和外籍雇佣方面存在一定限制，但整体上该制度具有较强的竞争力和吸引力。

对于计划进入土耳其市场的中国投资者而言，建议重点关注：行业准入限制、联络处与子公司选择、外籍员工合规、以及利用双边投资条约加强法律保护。总体而言，土耳其是中东及欧洲地区较为理想的外商直接投资目的地之一。

Turkey’s FDI legal framework demonstrates a high degree of liberalization and institutional protection for foreign investors. Through national treatment, free capital transfer, access to international arbitration, and flexible corporate governance rules, Turkey offers a stable and predictable legal environment for foreign capital. While certain restrictions exist in regulated sectors and foreign employment, the regime remains competitive and attractive.

For Chinese investors planning to enter the Turkish market, key considerations include: sector-specific entry barriers, choice between liaison offices and subsidiaries, compliance with foreign employment rules, and leveraging BITs for enhanced legal protection. Overall, Turkey stands out as a favorable FDI destination in the Middle East and Europe.