CASE BRIEF · MAY 2026

Foreign Game Studio Turkey Setup

A detailed case brief on relocating an 80-person Latvia-based mobile game studio to Turkey. Written for the investor's tax and legal advisors.

14 pages ~14 min read 2026 regulatory cycle

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Inside the brief

Strategic introduction and choice of corporate form (A.Ş. vs Ltd.)
Incorporation and banking friction — the first six weeks
2026 corporate income tax regime and domestic minimum CIT (CIT 32/C)
Integrating the incentive architecture and revenue segregation (IAA vs IAP)
100% service-export earnings deduction — the CIT 10/1-(g) reform
Exemption on dividends from foreign subsidiaries (CIT 5/1-b)
Service Sectors Breakthrough Program — Decree no. 10962
Technopark 3% reinvestment obligation (Law 7263 / Decree 7953)
Year-end closing, transfer pricing, and dividend distribution
2026 employment parameters — SGK ceiling, meal exemption, foreign personnel
Share-based wage exemption (ITA Art. 17) and tiered clawback
2026 restrictions on passenger-car expenses
Three structural regrets observed on the ground
Multi-institutional relationship management and strategic recommendations

Who it's for

Foreign investors evaluating a Turkish operation
The investor's CFO and general counsel
Cross-border tax advisors
Family offices and venture-capital funds

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AUTHOR

Gökay Gül, CPA

Istanbul-based Certified Public Accountant (SMMM). 20+ years of work on foreign-capital company formation, cross-border tax planning, and complex financial operations for institutional investors and family offices.

For a brief call: contact page · gokaygul.com

Foreign Game Studio Turkey Setup

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Gökay Gül, CPA

Monthly notes from Istanbul