FDI Filings & Annual Reporting
Mandatory annual and periodic filings under the Foreign Direct Investment Law.
Scope
Under Law No. 4875 on Foreign Direct Investment and its Implementing Regulation, foreign-capital entities are subject to mandatory filings. Scope includes the annual activity report (by end of May), capital/shareholder change notifications and remittance reports. Late or incomplete filings trigger administrative fines.
- Annual activity report — filed with YSGM (Ministry of Industry and Technology) by end of May
- Capital increase / decrease notification
- Share transfer notification — for any change in the foreign shareholder's position
- Foreign shareholder change — entry or exit of a foreign shareholder
- Company name or type change notification
- Branch or liaison office opening / closure notifications
- Annual remittance information — profit, interest, royalty transfers abroad
- Tracking and filing through the E-TUYS Online Information System
- Defence support against late filing / administrative fines
- CIT Art. 30 withholding application (on profit repatriation) — aligned with filings
Process
- 01
Event scan
In-year events (capital, shareholder, transfer) identified.
- 02
Document collection
Capital movements, share transfers and shareholder changes documented.
- 03
E-TUYS filing
Annual activity report by end of May; periodic events within 1 month.
- 04
Reconciliation
Confirmation and feedback from YSGM.
Frequently asked
Which companies are subject to FDI filings?
All legal entities with at least 1% foreign ownership fall under Law No. 4875. Liaison offices and Turkish branches of foreign companies are also subject to filings. Fully domestic-capital companies are out of scope.
What happens if filings are missed?
Late or incomplete filings trigger administrative fines at the level of the annual minimum wage. Repeated breaches can escalate to permit revocation. Penalties are cumulative — each missed filing draws a separate fine.
What does the annual remittance report cover?
All outbound transfers: profit/dividend, loan principal and interest, royalty, advisory fees, licence fees. Bank transfer reconciliation is matched with the YSGM report. If CIT Art. 30 withholding applies, the withheld amount is also reported.