Mikail Ege SMMM

MİKAİL EGE

Insights

Practical guidance for operating a business in Türkiye.

Evidence-led articles on company formation, tax, accounting, payroll and financial management.

33 articles

Mobile Games and AdMob Income in Türkiye: A Tax Guide for Individuals and Companies (2026)

Tax

Mobile Games and AdMob Income in Türkiye: A Tax Guide for Individuals and Companies (2026)

A practical guide to AdMob income for individual developers and Ltd./JSC companies in Türkiye, covering the special 15% bank withholding regime, corporate tax, VAT and invoicing.

12 August 202614 min read
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Technical Insolvency in Türkiye: Capital Loss and Over-Indebtedness under TCC Article 376

Finance

Technical Insolvency in Türkiye: Capital Loss and Over-Indebtedness under TCC Article 376

A practical guide to Türkiye's capital-loss thresholds, over-indebtedness test, management duties, worked calculations and restructuring options under Article 376 of the Turkish Commercial Code.

1 August 202628 min read
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Working Legally in Türkiye: Work Permits, Exemptions and the Turquoise Card (2026)

Foreign Investment

Working Legally in Türkiye: Work Permits, Exemptions and the Turquoise Card (2026)

A practical guide to permit categories, domestic and overseas applications, employer and shareholder criteria, exemptions, payroll and social-security compliance.

1 August 20267 min read
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Can a Foreign Founder Set Up a Turkish Company Remotely? Power of Attorney and KYC Guide

Company Formation

Can a Foreign Founder Set Up a Turkish Company Remotely? Power of Attorney and KYC Guide

What can be completed by proxy, how foreign documents are legalized, and why trade-registry incorporation and bank onboarding should be planned as separate workstreams.

1 August 20265 min read
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A Foreign Individual as Shareholder of a Turkish Limited Company: Formation, Tax and Compliance

Company Formation

A Foreign Individual as Shareholder of a Turkish Limited Company: Formation, Tax and Compliance

A detailed guide to individual foreign ownership, passports and tax numbers, capital and management choices, work-permit separation, profit distributions and post-incorporation reporting.

1 August 20265 min read
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When a Foreign Company Owns a Turkish Limited Company: Corporate Documents, UBO and Tax

Company Formation

When a Foreign Company Owns a Turkish Limited Company: Corporate Documents, UBO and Tax

How a foreign legal entity establishes a Turkish subsidiary: corporate resolutions, legalization, ultimate-ownership evidence, governance, bank KYC, intercompany transactions and FDI reporting.

1 August 20265 min read
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Opening a Liaison Office in Türkiye: Licence, Activity Limits and Annual Compliance

Foreign Investment

Opening a Liaison Office in Türkiye: Licence, Activity Limits and Annual Compliance

When a non-commercial liaison office is the right structure, the Ministry licence and document file, initial three-year term, overseas funding, payroll and annual reporting.

1 August 20265 min read
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Corporate Bank Accounts for Foreign-Owned Turkish Companies: KYC, UBO and Onboarding

Banking

Corporate Bank Accounts for Foreign-Owned Turkish Companies: KYC, UBO and Onboarding

A bank-ready approach to corporate documents, ultimate ownership, source of funds, transaction forecasts, attendance requirements and controls after account opening.

1 August 20265 min read
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Opening a Personal Bank Account in Türkiye as a Foreigner: Resident and Non-Resident Guide

Banking

Opening a Personal Bank Account in Türkiye as a Foreigner: Resident and Non-Resident Guide

How tax numbers, passport and address evidence, residence status, source of funds, tax residence and bank-specific policies affect personal account onboarding.

1 August 20265 min read
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Turkish Citizenship by Investment in 2026: Routes, Thresholds and Due-Diligence Risks

Citizenship by Investment

Turkish Citizenship by Investment in 2026: Routes, Thresholds and Due-Diligence Risks

Compare real estate, deposit, fixed-capital, fund, government-bond, private-pension and employment routes, then follow eligibility, residence and citizenship stages without treating approval as automatic.

1 August 20266 min read
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Sole Proprietorship or Limited Company in Türkiye? 2026 Guide

Company Formation

Sole Proprietorship or Limited Company in Türkiye? 2026 Guide

Choose a structure by comparing tax, liability, social security, profit withdrawals and growth plans—not incorporation cost alone.

30 July 202612 min read
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Company Formation Costs in Türkiye: A Practical 2026 Budget

Company Formation

Company Formation Costs in Türkiye: A Practical 2026 Budget

A practical separation of registration charges, share capital and first-year operating costs for sole proprietorships, limited and joint-stock companies in Istanbul.

1 August 20265 min read
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Can You Run a Business from Home in Türkiye? 2026 Guide

Company Formation

Can You Run a Business from Home in Türkiye? 2026 Guide

A scenario-based guide to tax registration, rent withholding, expense allocation, inspection, lease, building and municipal considerations for a home office.

1 August 20265 min read
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Company Formation in Türkiye: 2026 Checklist

Company Formation

Company Formation in Türkiye: 2026 Checklist

Confirm entity type, activity codes, address, ownership, authority, tax setup and the first 90-day operating plan before filing.

30 July 20265 min read
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How to Start an E-Commerce Business in Türkiye: 2026 Guide

E-Commerce

How to Start an E-Commerce Business in Türkiye: 2026 Guide

An e-commerce launch must connect entity setup with ETBİS, consumer rules, invoicing, payments, returns and order-level reconciliation.

1 August 20266 min read
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Tax Audit in Türkiye: What Should a Business Do?

Tax

Tax Audit in Türkiye: What Should a Business Do?

A controlled response begins by defining the audit scope, preserving records and reconciling declarations, e-documents, ledgers and bank evidence.

1 August 20265 min read
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Who Can Claim a VAT Refund in Türkiye?

Tax

Who Can Claim a VAT Refund in Türkiye?

A carried-forward VAT balance is not enough: the transaction must create a statutory refund right and the input VAT and evidence chain must support it.

1 August 20265 min read
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e-Invoice and e-Archive Invoice in Türkiye: 2026 Rules

Accounting

e-Invoice and e-Archive Invoice in Türkiye: 2026 Rules

A practical 2026 guide to e-Invoice entry thresholds, e-Archive issue limits and the controls needed before and after migration.

1 August 20265 min read
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Withholding and Premium Service Return in Türkiye: Practical Guide

Tax

Withholding and Premium Service Return in Türkiye: Practical Guide

How payroll, tax withholding and social-security data come together in the Muhtasar ve Prim Hizmet Beyannamesi, with a pre-filing reconciliation workflow.

1 August 20265 min read
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Provisional Tax in Türkiye: 2026 Rates and Calculation

Tax

Provisional Tax in Türkiye: 2026 Rates and Calculation

A practical explanation of provisional tax periods, 2026 rates, taxable-profit adjustments, prior instalments and year-end offsetting.

1 August 20265 min read
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Customer and Supplier Account Reconciliation Guide

Accounting

Customer and Supplier Account Reconciliation Guide

A useful reconciliation confirms the balance, identifies the cause of each difference and assigns a clear action before period close.

1 August 20265 min read
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Cash-Flow Management: A Practical Guide for Businesses

Finance

Cash-Flow Management: A Practical Guide for Businesses

Profit does not pay tomorrow's obligations unless it converts to cash; a rolling forecast connects collections, payments, tax and funding decisions.

1 August 20265 min read
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Business Budgeting: From Assumptions to Accountability

Finance

Business Budgeting: From Assumptions to Accountability

A useful budget connects commercial assumptions to margin, headcount, investment and cash—and assigns each driver to an owner.

1 August 20265 min read
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How to Read Financial Statements for Better Decisions

Finance

How to Read Financial Statements for Better Decisions

Read the income statement, balance sheet and cash flow together; trends, accounting policies and reconciliations matter more than one isolated ratio.

1 August 20265 min read
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Monthly Financial Control Checklist for Businesses

Finance

Monthly Financial Control Checklist for Businesses

A monthly close should assign each control an owner, deadline and evidence—from bank reconciliation to tax, payroll and management action.

1 August 20265 min read
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Social Security Incentives in Türkiye: 2026 Employer Guide

Payroll & Social Security

Social Security Incentives in Türkiye: 2026 Employer Guide

A 2026 guide to the general two/five-point discounts, employee-specific incentives, eligibility controls and the evidence file employers should maintain.

1 August 20265 min read
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Severance Pay in Türkiye: 2026 Ceiling and Examples

Payroll & Social Security

Severance Pay in Türkiye: 2026 Ceiling and Examples

A practical guide to eligibility, grossed-up wage, service time, the July 2026 ceiling and calculation evidence.

1 August 20265 min read
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Total Employee Cost in Türkiye: 2026 Employer Guide

Payroll & Social Security

Total Employee Cost in Türkiye: 2026 Employer Guide

How to calculate gross salary, employer social-security contributions, incentives, benefits and provisions without double-counting payroll deductions.

1 August 20265 min read
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Company Formation in Türkiye: Foreign Investor Guide

Foreign Investment

Company Formation in Türkiye: Foreign Investor Guide

Foreign investors can generally establish Turkish companies on equal terms, but documents, banking, beneficial ownership, tax and sector permissions determine the real timetable.

1 August 20265 min read
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Startup Accounting in Türkiye: Founder and Investor Guide

Startup

Startup Accounting in Türkiye: Founder and Investor Guide

Startup finance should keep statutory records, investor reporting and cash runway on one reconciled data foundation.

1 August 20265 min read
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Fintech Accounting in Türkiye: From Business Model to Close

Fintech

Fintech Accounting in Türkiye: From Business Model to Close

A practical guide to licence boundaries, revenue, customer-money risks, funding, product costs and data-to-ledger reconciliation for fintech companies.

1 August 20265 min read
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Payment-Institution Accounting in Türkiye: Safeguarding and Reconciliation

Fintech

Payment-Institution Accounting in Türkiye: Safeguarding and Reconciliation

A 6493-focused guide to customer funds, safeguarding accounts, daily reconciliation, revenue and 2026 CBRT reporting.

1 August 20265 min read
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Virtual POS Reconciliation: A Transaction-Level Guide

Fintech

Virtual POS Reconciliation: A Transaction-Level Guide

Reconcile orders, processors, bank settlements and the ledger while controlling fees, value dates, refunds and chargebacks.

1 August 20265 min read
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