Company formation and restructuring in Bursa
Setting up your company with the Bursa Trade Registry and tax offices, structured correctly from a tax perspective.
Formation
- Limited company, joint stock company and sole proprietorship formation
- MERSİS articles of association and chamber of commerce registration
- Liaison office set-up
Structural changes
- Tax-neutral conversion of a sole proprietorship into a company (Turkish Commercial Code Arts. 180–193)
- Opening branches, change of address, trade name and business purpose
- Capital increases, share transfers, mergers
- Liquidation and deregistration
Ltd. vs. A.Ş. comparison
| Feature | Limited company (Ltd. Şti.) | Joint stock company (A.Ş.) |
|---|---|---|
| Minimum capital | 50,000 TL | 250,000 TL |
| Number of shareholders | 1–50 | 1 or more |
| Share transfer | Notarised agreement, general assembly approval, registration | More flexible; per articles of association |
| Liability for public debts | Shareholders pro rata to their capital (Law No. 6183 Art. 35) | Legal representatives (Law No. 6183 Art. 10/A) |
| Corporate income tax | 25% | 25% |