Limited Company: To close a branch, a resolution from the partners’ meeting is required. This resolution is recorded in the decision book and notarized. The branch closure is registered with the trade registry office, followed by an announcement in the Turkish Trade Registry Gazette. The transaction must also be reported to the relevant tax office, and the closure procedures are completed.

Joint-Stock Company: For joint-stock companies, a general assembly resolution is required to close a branch. The resolution is notarized and registered with the trade registry office. The branch closure is announced in the Turkish Trade Registry Gazette, and the transaction is reported to the relevant tax office. The closure procedures are completed.

If foreign individuals or legal entities wish to close a branch, a power of attorney or representation document obtained from their country is required. These documents must be notarized for use in Turkey. Additional documents may be required during the branch closure process.