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.

土耳其作为连接欧亚的重要市场，对外资实行国民待遇，允许100%外资持股，是中企布局欧洲、中东、中亚市场的优选目的地。

Türkiye serves as a strategic bridge between Europe, Asia and the Middle East, granting national treatment to foreign investors and allowing 100% foreign ownership.

依据土耳其《商法典》，外资可设立的主流公司类型为有限责任公司（Limited Şirket, LS）与股份公司（Anonim Şirket, AS），两者均为有限责任架构，股东责任以出资额为限，但在管理、责任范围、股份转让等方面存在重要差异。

Under the Turkish Commercial Code, the two most common corporate forms for foreign investors are Limited Liability Company (Limited Şirket, LS) and Joint Stock Company (Anonim Şirket, AS). Both are limited liability entities where shareholders’ liability is capped at their capital contributions，but differ significantly in management, liability exposure, and share transfer rules.

关键差异对比 / Key Differences – AS vs. LS

建议：虽然法律未强制要求，但建议至少安排一名常驻的活跃经理或授权人员，负责代表公司与第三方沟通，并处理海关、银行开户、会计等初期事务。

Recommendation:

Although not mandatory, at least one active resident manager or authorized person is recommended for representing the company towards third parties and arranging external services during the initial phase.

通常情况下，设立一家新公司需要：(i) 对新公司的公司章程进行认证；(ii) 为新公司开设银行账户；(iii) 向相关商业注册处完成公司章程的登记，并在商业注册公报上公告；(iv) 完成新公司的税务登记手续。

此外，还有一些前期准备工作，例如为外国股东和外国董事向土耳其税务机关申请潜在的税号，一旦所需文件齐备，这些步骤仅需一天即可完成。

新公司注册的预计完成时间通常为收到所有完整、妥善准备的公司设立文件后最多两周，这包括可能需要的翻译和最终文件准备时间。具体如下：

In general, establishment of a NewCo requires (i) the certification of Articles of Incorporation of NewCo (the “AoI”), (ii) opening a bank account for the NewCo; (iii) registration of the AoI with the relevant Commercial Registry Office and (iii) announcement with the Commercial Registry Gazette, (iv) completing the tax registration procedures for the NewCo.

There are also some preparation steps, such as obtaining potential tax numbers from Turkish tax authorities for foreign shareholders and foreign directors, which can be completed within only a day once the necessary documents are in place.

The estimated time for the completion of registration of the NewCo is normally up to two weeks upon the receipt of all duly and completely prepared incorporation documents, including the time that may be needed for translations and final documentation preparations, which are generally mentioned below.

（一）主要步骤 / Main Steps

1. 认证公司章程Certification of Articles of Incorporation (AoI)

2. 为新公司开立银行账户 Opening a bank account for the NewCo

3. 在商业登记处注册公司章程 Registration of AoI with the Commercial Registry

4. 在商业登记公报上公告 Announcement in the Commercial Registry Gazette

5. 完成税务登记 Completing tax registration

（二）预计时间 / Estimated time:

在收到所有妥善准备的文件（包括翻译）后，通常最多两周完成注册。

Normally up to two weeks upon receipt of all duly and completely prepared incorporation documents.

（三）股份公司（AS）设立初步文件清单 / Preliminary Document Checklist for Incorporation of an AS

下面是为设立股份公司（AS）而准备的初步清单表格；设立有限责任公司（LS）所需的文件基本相同，仅有细微差别。

You may find below a preliminary checklist prepared for the incorporation of an AS in the below table. And almost the same documents are required for the incorporation of an LS, yet with slight differences.

公司注册后，商业登记处会自动通知税务局。税务官员将前往公司地址进行实地检查，要求公司签字授权人亲自到场，出示办公室租赁合同并签署检查文件。

After registration, the Commercial Registry automatically notifies the Tax Office. A tax officer will conduct an inspection at the company headquarters, requiring the signature authority to attend in person, present the lease agreement, and sign inspection documents.

强烈建议聘请会计师，负责法定财务报表认证、簿记、税务申报及电子通知等事务。

It is highly recommended to hire an accountant for certification of financial statements, bookkeeping, tax filings, and electronic notifications.

以最低注册资本设立的公司，商业登记处申请费、公证及翻译费用合计约为 1,500 – 2,000 欧元。

For a company incorporated with minimum capital, the total official application fee, notary, and translation costs are approximately EUR 1,500 – 2,000.