Establishment of Association in Turkey

Yes, foreigners can establish an association in Turkey, provided they have legal residency and meet the same requirements as Turkish nationals.

The costs primarily involve registration fees, documentation expenses, and any costs associated with renting a headquarters for the association.

The registration process typically takes 15-30 days from the date of submission of all required documents.

At least seven founding members are required to establish an association in Turkey. These members must be individuals who are eligible under Turkish law.

Yes, foreigners with legal residency in Turkey can establish or become members of an association, as long as they comply with Turkish laws. Foreign associations looking to operate in Turkey need special approval from the Ministry of Interior.

To establish an association, you must draft the articles of association, have at least seven founding members, designate a headquarters in Turkey, and apply for registration at the Governor’s Office.

The main types of associations include:

• Ordinary associations (for social, cultural, and non-profit activities)
• Public benefit associations (recognized by the government for their contribution to the public interest)
• Federations and confederations (umbrella organizations formed by multiple associations)

Key documents include:

• Two copies of the articles of association
• Identity documents of the founding members
• Declarations signed by each founding member
• Proof of the headquarters address
• Registration fee payment receipt

Associations are generally exempt from Corporate Income Taxes on non-commercial activities. However, if an association engages in commercial activities the profits from these activities may be subject to taxation. Additionally to be hired emloyee’ and hired any property subjeft to Withholding Tax & Social Security Contrubution liabilities.

• Associations must submit an annual report to the Directorate of Associations, detailing their activities, financial statements, and any changes in membership or leadership.

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Public benefit associations may receive special tax exemptions, can accept donations from local and international sources, and have additional privileges in terms of funding and partnerships with government bodies.

Yes, associations in Turkey can receive international funding, but they must report such funding to the authorities as part of their financial transparency requirements.

Yes, but only if the commercial activities are related to the association’s main objectives. Any profits generated must be used to further the association’s goals, and such activities may be subject to taxation.

Membership rules must be clearly outlined in the association’s articles of association. Membership must be open to individuals who share the association’s goals, without discrimination.

Associations are typically governed by a general assembly (consisting of all members), a board of directors (responsible for management), and an audit board (responsible for financial oversight). The structure and decision-making processes are outlined in the articles of association.

Associations that violate Turkish law or operate outside of their stated purpose can face sanctions, including fines, suspension, or dissolution by the authorities.

Yes, but they must obtain special permission from the Ministry of Interior. The foreign organization must comply with Turkish regulations governing foreign entities.

Associations are required to hold general assembly meetings at least once every three years, but this can vary depending on the association’s bylaws.

Yes, associations can collaborate with government bodies and other public institutions, especially if they serve the public interest. Public benefit associations, in particular, often engage in such partnerships.

The Directorate of Associations is the government body responsible for overseeing and regulating associations. It ensures compliance with laws, reviews annual reports, and handles the registration and dissolution of associations.

Yes, an association can be dissolved voluntarily through a decision by its general assembly, as outlined in its articles of association. The dissolution process must follow legal procedures and be reported to the relevant authorities.