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E-TUYS FDI Filings and Annual Activity Data

E-TUYS authorisation, annual activity data and capital/share-event calendars for foreign-invested companies and branches.

Scope

The E-TUYS duties of companies and branches within Law No. 4875 are not a single annual return. Initial investor/shareholder records after authorisation, annual activity data by the end of May, capital changes, related payments and share transfers follow different triggers and deadlines. Scope is not determined by a general “at least 1% foreign ownership” threshold; the route by which a foreign investor establishes or participates in the entity must be tested against the statutory definition.

  • Scope test for formation, branch establishment, off-exchange share acquisitions and exchange acquisitions meeting the 10% share/voting threshold
  • E-TUYS authorisation using a qualified electronic-certificate holder and the company/branch KEP account
  • Initial Investor, Shareholder List and, where relevant, Affiliates records within one month after authorisation
  • Prior-period EK-1 activity data entered annually no later than the end of May
  • Shareholder List update within one month after a capital increase or decrease
  • EK-2 capital data within one month after a payment connected with a capital increase or share transfer
  • Shareholder List update within one month after transfers among existing shareholders or to an outside investor
  • Initial one-month filing review when a domestic-capital company enters the regime through foreign participation
  • E-TUYS updates for name, tax office and contact changes; KEP/document workflow for tax-number changes and cessation
  • Reconciliation of E-TUYS data to accounting, trade-registry, bank capital-payment and ownership records
  • Ten-year original-document retention index for authorisation and filing evidence
  • Separate treatment of a liaison office’s end-May EK-4 process from company/branch E-TUYS filings

Process

  1. 01

    Scope and authority

    Test the investment route and entity status; verify user authority, e-signature and KEP.

  2. 02

    Event inventory

    Date formation, foreign participation, capital, payment, share-transfer and master-data events.

  3. 03

    Data reconciliation

    Match trade-registry, ownership, accounting and bank evidence to the E-TUYS fields.

  4. 04

    Record and evidence

    Complete the relevant records by deadline and retain submission evidence and source documents.

Deliverables

  • FDI-scope and filing-obligation matrix
  • E-TUYS user-authorisation and validity file
  • End-May EK-1 activity-data workbook
  • Capital, payment and share-event calendar
  • Registry–accounting–bank–E-TUYS reconciliation
  • Submission evidence and ten-year document-retention index

Pricing model

Annual compliance package based on the number of entities/branches, current authorisation status, historical gaps and capital/share events; e-signature, KEP, notary and third-party costs are itemised separately.

Typical timeline

EK-1 activity data must be recorded no later than the end of May each year. Initial records after authorisation and capital, related-payment and share-transfer events generally have separate one-month deadlines running from their own trigger dates.

Frequently asked

Is at least 1% foreign ownership required for an FDI filing?

No. Law No. 4875 does not set a general 1% threshold. A new company or branch, an off-exchange share acquisition and an exchange acquisition reaching at least 10% of shares or equivalent voting rights are separate statutory routes. The entry date and acquisition route must be tested for the specific file.

Does every late E-TUYS filing automatically trigger a minimum-wage-sized fine?

The reviewed text of Law No. 4875 and its Implementing Regulation does not state that formula for every late company/branch filing. Gaps should still be remediated promptly. If an authority notice or sanction is received, its legal basis and remedy should be reviewed case by case with legal counsel. Liaison offices have a separate rule under which a missing EK-4 may block an extension review and lead to ex officio cancellation.

Is there a separate annual FDI report for every outbound payment?

The Regulation does not define a separate company/branch return under that name. EK-2 is completed within one month when a payment is connected with a capital increase or share transfer. Annual EK-1 fields are prepared from accounting records according to the current E-TUYS screen; tax and banking filings are assessed separately.

Related guides and tools

Foreign-owned A.Ş./Ltd. formation Set the company form, shareholder documents, capital payment and registration plan before formation. Turkish branch of a foreign company Plan branch registration, head-office liability and the post-registration E-TUYS/tax calendar together. Liaison-office formation and EK-4 Separate the no-commercial-activity rule, operating permit and end-May EK-4 from company/branch filings. Foreign-investor banking and capital evidence Align source-of-funds, beneficial-owner and capital-payment evidence with bank and E-TUYS records.

Official sources

Last statutory source check: 8 September 2026

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