Establishing a foundation in Türkiye requires dedicating sufficient assets to a specific and continuing purpose, expressing the intention to establish the foundation in the form prescribed by law, and registering it in the court registry. A foundation does not acquire legal personality through a notarial act alone. In 2026, the minimum founding assets are 5,000,000 Turkish lira (TL). Foreign natural persons and legal entities may also establish a foundation, provided that legal and de facto reciprocity exists; the majority of those serving on the management body must be resident in Türkiye.
This guide covers new foundations to be established under the Turkish Civil Code. It explains the important distinctions for founders living in Türkiye as well as for foreign investors, foreign organizations and Turkish citizens living in other countries. A foreigner establishing a new foundation in Türkiye and a foundation established in another country opening a branch or representative office in Türkiye are different transactions. Starting document preparation before the establishment model has been determined may lead to an application to the wrong authority and unnecessary expense.
What Is a Foundation and for What Purposes Can It Be Established?
A foundation is a private-law legal entity formed by dedicating sufficient property and rights to a specific and continuing purpose. Its basis is not so much the personal association of its founders as assets dedicated to a purpose. Immovable property, cash, rights with economic value, or income that is expected to materialize may be endowed. However, the assets must be legally transferable and must be sufficient to cover the intended activities. The main provisions are Articles 101–117 of the Turkish Civil Code (TMK) and Foundations Law No. 5737.
Education, health, science, culture, the environment and social solidarity may be the subject of foundation activities. The purpose must be lawful, sufficiently specific and continuing. The prohibitions in TMK Article 101 concerning the constitutional order, law, morality, national unity and interests, and the support of members of a particular race or community are taken into account. The fact that a field of activity is legitimate in general does not mean that every deed text will be registered in the same way.
What Is the Difference Between a Foundation and an Association?
An association is based on a group of persons, whereas a foundation is based on assets dedicated to a purpose. An association requires at least seven founders, whereas a foundation can be established by a single natural person or legal entity. Registration in the court registry is mandatory for a foundation. The notification model used in establishing an association cannot be applied to establishing a foundation. Our explanations on establishing an association may be consulted separately when choosing the structure. For the legal framework of freedom of association in associations, see our article on freedom of association, and for the general framework of the establishment model, see our page on association, foundation and cooperative law.
It cannot be said that membership is absolutely prohibited in foundations. The membership prohibition in TMK Article 101 was annulled by the decision of the Constitutional Court (Anayasa Mahkemesi) dated April 17, 2008, E. 2005/14, K. 2008/92; this change is also indicated in the current text of the law. If membership is to be provided for, the foundation deed and the relevant implementing provisions are assessed. The possibility of membership does not remove the character of the foundation as a mass of assets.
Are a Family Foundation and the Old Types of Foundations the Same?
TMK Article 372 permits a family foundation for purposes such as the education, equipment and support of family members. However, a family fideicommissum, which aims to keep assets within the same lineage from generation to generation so that they cannot pass to anyone else, is prohibited. A foundation cannot be used to circumvent this prohibition or to nullify the protected rights of heirs.
State-managed (mazbut), annexed (mülhak), community (cemaat) and tradesmen (esnaf) foundations, on the other hand, have their own historical and statutory statuses. Today, when establishing a new foundation, one of these statuses cannot be freely chosen. For foundations for assistance to employees and workers, TMK Article 110 and any applicable special legislation are also taken into account separately.
Who Can Establish a Foundation in Türkiye?
Natural Persons and Legal Entities
A natural person establishing a foundation by official deed must have the capacity to act. For legal-entity founders, the establishing status, the decision of the competent body, the power of representation and the authority to dedicate assets are examined together. Under Article 5 of the Foundations Regulation, the relevant status or the decision of the competent body is submitted to the court. Being able to sign on behalf of a company does not mean, in every case, also being authorized to dedicate the company’s assets to a foundation.
The fact that a single person can be a founder does not mean that the management body will in every case be formed with a single person. The number of founders and the structure of the bodies are different matters. In selecting managers, the obstacles arising from convictions under Article 9 of Law No. 5737 are also taken into account; the conditions for being a founder and for being a manager are not confused with one another.
Turkish Citizens Living Abroad
A Turkish citizen’s living in another country does not make that person a foreign founder. For this reason, the reciprocity requirement specific to foreigners does not apply merely because of residence in a foreign country. On the other hand, identity, representation, certification of documents and forming the management with a majority resident in Türkiye are included in the establishment plan.
Establishing a foundation in Türkiye is completed through notarial, court and registry procedures in Türkiye. Preparing a power of attorney or a company decision in another country does not mean that the establishment is carried out in the foreign country. If there is dual or multiple nationality or a connection to a foreign legal entity, the law applicable to nationality and capacity is assessed separately.
Can Foreigners Establish a Foundation in Türkiye?
The Legal and De Facto Reciprocity Requirement
Under Article 5 of Foundations Law No. 5737, foreign natural persons or legal entities may establish a new foundation on the basis of legal and de facto reciprocity. The founder is not required to be a Turkish citizen. However, reciprocity cannot be reduced to the mere existence of a provision of law in the foreign country; de facto practice with respect to Turkish persons and organizations is also important.
In an assessment made according to the founder’s country, the foreign law, the status of the legal entity and, where necessary, information to be obtained from the competent authorities are examined. One should not proceed on the basis of a single list of accepted countries presumed to be valid for every country. Whether a foreign person can make a donation and whether that person can acquire founder status are also assessed separately.
A Majority Resident in Türkiye in the Management
Under Article 6 of Law No. 5737, the majority of those serving on the management body of new foundations must be resident in Türkiye. This provision is a residency requirement, not a citizenship majority. The number of members of the body, the places of residence of the members and the representation arrangement should be planned together when the foundation deed is prepared. The obligations concerning a foreign person’s residence or work permit are examined separately; being a foundation founder does not by itself provide residence, a work permit or citizenship.
Allocation of Immovable Property by Foreign Founders
Article 12 of Law No. 5737 subjects the acquisition of immovable property by foundations the majority of whose founders are foreign nationals to Article 35 of the Land Registry Law. For this reason, whether an immovable can be placed among the founding assets does not depend solely on its value being sufficient. The founding structure, the nature and location of the immovable and the acquisition restrictions should be examined before the title deed transaction. In plans for acquisition through a company, the related provision in Article 26 of the Law is also taken into account.
How Much in Assets Is Required to Establish a Foundation in 2026?
By the Foundations Council (Vakıflar Meclisi) decision No. 819/790 dated December 22, 2025, the minimum founding assets for 2026 were set at 5,000,000 TL. The amount was published in the official announcement of the General Directorate of Foundations (Vakıflar Genel Müdürlüğü, VGM). This is not an approximate market cost or an establishment fee payable to the state; it is the minimum assets to be dedicated to the purpose of the foundation.
Is Meeting the Minimum Amount Sufficient for Registration?
No. The sufficiency required by TMK Article 101 is also assessed in light of the foundation’s purpose. The financial needs of a large-scale hospital or education activity and of a limited scholarship program may not be the same. If extensive activities are written into the deed without showing resources to cover them, additional review or a request for completion may arise at the establishment stage.
The establishment budget should be prepared with three separate items: the assets to be dedicated, the transaction expenses and the operating budget needed to sustain the activities. Reaching the minimum assets does not mean that other expenses disappear. In transactions that carry over into a new calendar year, the amount announced for that year and the court’s sufficiency assessment are checked again.
How Are Cash, Immovable Property and Other Rights Documented?
For cash allocation, it is clearly documented that the bank block relates to the foundation to be established, and it is submitted to the court. For movables or immovables, ownership, value, encumbrances and suitability for allocation are investigated; where necessary, an expert examination is carried out. For rights with economic value, the existence of the right, its transferability and its income-generating capacity are demonstrated. Assets acquired through registration now belong to the foundation’s legal entity; they cannot be mixed with the founder’s personal account.
How Is the Foundation Deed Prepared?
Mandatory Elements the Deed Must Contain
Under TMK Article 106, the foundation deed contains the following elements:
- The name of the foundation.
- A specific and continuing purpose of establishment.
- The property and rights dedicated to this purpose.
- The form of organization and management.
- The seat of the foundation.
The official deed is prepared before a notary in the notarial execution (düzenleme) form. It should not be used on the assumption that having the signature under a ready-made text certified satisfies this formal requirement. The purpose of establishment, the assets and the powers of representation must be consistent with one another.
Management and Decision-Making Structure
According to TMK Article 109, the mandatory body is the management body. It need not necessarily bear the name “board of trustees”. Whether a board of trustees, a board of directors and a supervisory body will be established, the division of powers among them and their working arrangements are set out in the deed. The number of members of the bodies, their terms of office, meeting and decision quorums, representation and signature powers, and the procedure to be followed when memberships become vacant should be determined.
Provisions on activities abroad, branches, representative offices, enterprises, donations and the use of income should also be written to suit the planned work. VGM’s sample deeds are a guide; not all provisions in a sample text are mandatory or sufficient for every foundation. If relations with public institutions are to be established, the restrictions in Law No. 5072 regarding names, personnel, resources and links with public services are also taken into account separately.
Incomplete Deeds and Later Amendments
If the purpose and the property and rights dedicated to this purpose are sufficiently determined, other deficiencies are not directly treated as grounds for rejection; under TMK Article 107, they may be required to be completed. However, this possibility does not mean that problems such as an unlawful purpose or insufficient assets are unimportant.
For amendments after establishment, TMK Articles 112–113, Law No. 5737, the type of the foundation and the provisions of the deed are applied together. The one-fifth proposal and two-thirds acceptance ratios are not an unchanging statutory requirement for all foundations. Quorums found in a sample deed or in the deed of a particular foundation should not be transferred as if they were a general rule of law. Amendments requiring a court decision cannot be completed by an internal body decision alone.
What Are the Stages of Establishing a Foundation in Türkiye?
| Stage | Main procedure | Matter to be checked |
|---|---|---|
| Establishment plan | Determining the purpose, founders, seat and assets | Capacity, foreign-national status and reciprocity |
| Deed and allocation | Official deed in the notarial execution form before a notary, and documenting the assets | Authority, bank block, ownership and value |
| Court review | Registration request before the civil court of first instance (asliye hukuk mahkemesi) | VGM’s opinion, deficiencies and, where necessary, an expert |
| Registry and announcement | After finalization, the court registry, the central registry and the Official Gazette (Resmî Gazete) | The registration stage at which legal personality is acquired |
| Commencement of activities | Bodies, bank, tax number, books and notifications | Sectoral permits and regular obligations |
The Notarial Procedure and the Three-Month Period
The notary sends a copy of the deed it has drawn up to VGM within seven days. The registration request is, in principle, made by the settlor (vakfeden). If no application has been made within three months following the drawing up of the deed, it becomes possible for VGM to apply, also taking into account situations specified in the regulation such as the death of the settlor or the termination of a legal entity. The three-month period does not mean that the foundation will be established automatically at the end of the period or that the intention to establish will automatically become invalid. The bases are Article 5 of the Foundations Regulation and Article 3 of the Registration and Announcement By-Law.
The Competent Court and Territorial Jurisdiction
An application is made to the civil court of first instance for establishment. TMK Articles 102 and 104 take as the basis the registry at the court of the foundation’s seat; if another court has decided on registration, they also regulate the sending of the documents to this registry. By contrast, Article 3/4 of the By-Law refers to the settlor’s place of residence. If the founder’s address and the foundation’s headquarters differ, this difference in the texts should be taken into account; the initial establishment and an amendment of the deed of an existing foundation should not be subjected to the same jurisdiction assessment.
In legal scholarship, Özyakışır and Erdoğan take the foundation’s seat as the basis, proceeding from the primacy of the statute; they also discuss the possibility, because of TMK Article 104/2, of a court elsewhere examining the initial registration request. This view does not mean that there is a free choice of court in all foundation disputes. In particular, for foreign founders, the headquarters in Türkiye and the court to be applied to should be determined when the file is prepared. (2025, pp. 1019–1020.)
Review, Finalization, Registration and Transfer of Assets
The court obtains VGM’s opinion; where necessary, it hears the founder and has an expert examination carried out. It may also take the measures necessary to protect the property and rights. Depending on the nature of the file, the correction of deficiencies is requested or the registration request is rejected. VGM’s opinion does not replace the legal review to be carried out by the court.
After the registration decision becomes final, an entry is made in the court registry; the foundation acquires legal personality through this registration. VGM’s central registry entry and the announcement in the Official Gazette are then completed. The announcement should not be confused with the company establishment announcement made in the Turkish Trade Registry Gazette (Türkiye Ticaret Sicili Gazetesi). The dedicated property and rights pass to the foundation under TMK Article 105; the title deed transactions for immovables and the transfer of the cash block to the foundation’s account are followed up separately.
What Documents Are Required to Establish a Foundation?
The list of documents varies according to the nature of the founder and the assets to be dedicated. The basic file is prepared on the basis of the following records:
- Identity card or passport, address and necessary translations.
- The foundation deed in the notarial execution form and the petition requesting registration.
- The cash block document, title deed and other registry records, and documents on the assets and their value.
- For a legal-entity founder, its status, establishment and current representation records, and the decision of the competent body.
- If a representative is used, a power of attorney containing the special powers appropriate to the transaction.
- For a foreign founder, the necessary records on capacity, reciprocity, certification of documents and the residency of the managers.
- Supplementary documents requested by the court or the relevant authority specifically for the file.
For foreign documents, an apostille or consular certification is determined according to the country in which the document was issued, the type of document and the applicable conventions. An apostille does not prove that all factual statements in the document are accurate or that the establishment requirements have been met. Turkish translation and approval requirements must also be fulfilled separately. For foreign official documents submitted to the court, Article 224 of the Code of Civil Procedure (HMK) is taken into account.
Can a Foundation Be Established by Power of Attorney?
The act of establishing a foundation by official deed can be carried out through a representative. However, under TMK Article 102 and Article 5 of the Foundations Regulation, the power of representation must be based on a document prepared by a notary, and the purpose of the foundation and the property and rights to be dedicated must be specified in this document. A standard power of attorney containing general wording is not sufficient for every transaction.
A power of attorney to be prepared in a foreign country must also satisfy these special content requirements, in addition to certification and translation. Before acting at a consulate or before a foreign notary, the text to be used should be checked for consistency with the establishment procedures in Türkiye. For details, see our guide on preparing a power of attorney.
Can a Foundation Be Established by Will?
TMK Article 526 allows the decedent to dedicate all or part of the disposable portion of the estate to a foundation. Making a will requires the capacity of discernment and reaching the age of fifteen; this is not the same as the capacity requirements for establishment by an inter vivos official deed. If the inheritance contract option is chosen, the nature of the transaction, the capacity and form requirements in TMK Article 503 and the discussions in legal scholarship should be assessed separately.
A foundation does not become a legal entity automatically upon death; registration is required. The judge of the civil court of peace (sulh hâkimi) sends a copy of the establishing document to VGM within seven days. The registration request is pursued, with respect to the interested persons and VGM, within the framework of TMK Article 102 and Article 3 of the By-Law. The By-Law also regulates VGM’s application if no request is made by the interested persons within three months from the opening of the will.
If the dedicated assets are insufficient and the decedent did not wish otherwise, dedication to a foundation with a similar purpose may come into question under the conditions of TMK Article 107. The heirs’ rights of action arising from the reserved portion and the creditors’ rights of action arising from the relevant provisions are protected. The liability of a foundation established by a disposition upon death for the decedent’s debts is limited to the dedicated property and rights.
How Do Foreign Foundations Open a Branch or Representative Office in Türkiye?
The activity in Türkiye of a foundation established in another country is distinct from a foreign person’s establishing a new foundation in Türkiye. For the activity, cooperation, branch or representative office transactions of a foreign foundation, the permission of the Ministry of Interior (İçişleri Bakanlığı) is required within the framework of Associations Law No. 5253 and the related regulations. Applications are carried out through the relevant procedure of the General Directorate of Relations with Civil Society (Sivil Toplumla İlişkiler Genel Müdürlüğü); the opinions of the Ministry of Foreign Affairs (Dışişleri Bakanlığı) and, where necessary, other institutions are obtained.
The Ministry’s application guide for foreign non-governmental organizations separately lists the status, the decision of the competent body, the application form, the representative office or branch arrangement, and the translation and certification documents. A newly established foundation in Türkiye notifying VGM when opening its own branch does not replace the Ministry’s permission process for a foreign foundation. VGM also has duties in the review of the purpose and legal compliance of the branches and representative offices of foreign foundations in Türkiye.
What Procedures Are Carried Out After the Foundation Is Established?
Bodies, Accounts, Books and Notifications
The interim or competent body designated in the deed holds the first meeting and forms the management and representation structure. The tax identification number, bank accounts, transfer of assets, accounting books and minute books, donation receipts and electronic notification procedures are completed. If activities will be carried out in education, health or a similarly regulated field, the relevant permits are required in addition to the foundation’s registration.
The principal notifications have different time limits and starting points:
| Procedure | Time limit and starting point | Basis |
|---|---|---|
| Change of managers and of address within the same place of residence | 15 days from the election or change | Regulation Article 15 |
| Annual foundation declaration | The first six months of each calendar year, for the previous year | Regulation Article 34 |
| Cash donations and aid from abroad | Transaction through a bank; notification within one month | Law Article 25, Regulation Article 35 |
| Acquisition or exchange of immovable property | One month from registration in the land registry | Regulation Article 36 |
| Internal audit | Audit within six months from the end of the year; notification within two months from the report | Regulation Article 39 |
This table does not exhaust all obligations. Matters such as branches, enterprises, affiliates and the asset declaration of managers are scheduled separately. The annual report provision in TMK Article 114, with its first three months, should not be treated as the same procedure as the declaration period in Regulation Article 34, with its first six months. As for electronic submission channels, VGM’s current announcements on declarations and notifications should be followed.
Audit and Managers’ Liability
The foundation’s assets and income must be used in accordance with the purpose in the deed. In addition to internal audit, there is VGM’s audit of compliance with the purpose and the legislation. Failure to make notifications, false declarations or use of the assets outside their purpose may, depending on the nature of the violation, result in administrative sanctions, liability for damage and the removal of managers from office by court decision. A founder’s using property that he or she has donated as his or her own property is incompatible with a separate legal personality.
Foundations’ Income, Taxes and Fundraising Rules
Donations, Income and Economic Enterprises
In addition to donations and aid, foundations may earn income from rent, returns on assets and lawful activities. Within the framework of Article 26 of the Law, they may establish enterprises or companies to support their purposes and generate income, and may become shareholders in companies. This income cannot be used outside the foundation’s purpose. A foundation cannot be operated like a company established to distribute profits to its founders.
Accepting donations and conducting a fundraising activity directed at the public are not the same thing. The method and scope of a campaign are examined under Aid Collection Law No. 2860. Being a foundation or having a tax exemption does not by itself give the authority to conduct every campaign without permission. For cash aid from abroad, the bank and notification obligations apply separately.
Is Tax Exemption Automatic?
No. A foundation’s legal entity is not regarded as a corporate taxpayer merely because it has been established; however, economic enterprises belonging to a foundation may be corporate taxpayers under Law No. 5520. The tax consequences of withholding, VAT, immovable property and other transactions are assessed under their own regulations. For this reason, a general statement such as “foundations do not pay tax” is not correct.
Under Article 20 of Law No. 4962, foundations that meet the conditions may be granted a tax exemption by the President. This special status is separate from establishment registration and does not mean an unlimited exemption with respect to all taxes. It should also not be confused with the public-benefit status of associations. Establishing a foundation does not create an automatic right to an appropriation from the state; public support is assessed only under the conditions of the relevant program and legislation.
How Long Does Establishing a Foundation Take and What Expenses Arise?
There is no fixed period within which the establishment will be completed. The preparation of the deed, obtaining foreign documents, the reciprocity research, the assets review, VGM’s opinion, the court’s workload, service of notifications and the finalization process affect the total time. The notary’s seven-day sending period does not mean that the whole establishment will be finished in seven days.
The principal expenses are notarial transactions, litigation fees and costs, service of notifications, experts, the Official Gazette announcement, translation and certification, title deed transactions and, under the contract, legal services. Fees or transaction amounts vary according to the document and the date of the transaction. The founding assets of 5,000,000 TL should be assessed separately from these expenses. The founder also needs to budget for ongoing activity expenses and personnel needs.
What Remedies Are Available If the Registration Request Is Rejected?
The ground for rejection should first be broken down: a curable deficiency in the deed, insufficient assets, capacity, representation, purpose or foreign-national status are not the same legal problem. The legal remedy against a court decision should not be confused with an administrative application. Objecting to VGM’s opinion does not by itself remove the court’s decision.
The one-month cassation appeal period in TMK Article 103 does not mean that the same period applies in every foundation dispute and in appeals to the regional court of appeal (istinaf). HMK Article 345 provides a two-week period for the istinaf appeal, and Article 361 provides a two-week period with regard to the general cassation appeal regime; which special provision applies to which decision is assessed separately. The istinaf and cassation stages, the type of decision, the date of notification and the applicable special provisions should be examined together; the two-week period should not be allowed to pass in reliance on a one-month period.
In its decision of October 3, 2024, E. 2024/4579, K. 2024/5594, the 8th Civil Chamber of the Court of Cassation (Yargıtay) upheld the dismissal as untimely of a cassation appeal filed after two weeks in a dispute over the termination of a foundation and its deletion from the registry. The importance of the decision is that it shows the risk of extending the special period concerning establishment and registration to all foundation cases; the decision does not resolve all procedural problems of the initial establishment. The citation is based on the full decision text published on Avarsis.
TMK Article 103/2 also gives VGM and interested persons the possibility of an annulment action if there are grounds preventing the establishment. The rights of heirs and creditors protected in TMK Article 108 are also reserved. The conditions, the type of action and the time limits of these routes should not be confused with the time limit for the legal remedy against the registration decision.
What Happens to the Assets If a Foundation Terminates?
If the purpose becomes impossible to achieve and cannot be changed either, the foundation terminates automatically; it is deleted from the registry by court decision. Where there is an unlawful purpose or activity and changing the purpose is not possible, a decision to dissolve the foundation (dağıtma) may be issued within the framework of TMK Article 116.
Article 27 of Law No. 5737 distinguishes between two outcomes. In a new foundation that terminates, the property and rights remaining after the liquidation of debts are transferred, according to the provision of the deed or, if there is none, by court decision after obtaining VGM’s opinion, to a foundation with a similar purpose. In a new foundation that is dissolved, the remaining property and rights pass to VGM. It cannot be said that, in every court decision, all the property passes directly to VGM. Liquidation, creditors’ rights and the provisions in the deed are assessed together.
Legal Support in Establishing a Foundation
Within the legal services it has offered since 1999, Güneş & Güneş Law Firm provides support in determining the foundation establishment model, preparing the deed and authorization documents, following the court process and arranging post-establishment obligations. For foreign founders, reciprocity, foreign documents, translation, representation and the management structure in Türkiye are assessed together.
With the ability to communicate in Turkish, English, German and Russian, a work plan suited to the scope of the establishment procedures in Türkiye can be prepared. To have the file reviewed and the scope of the legal service determined, you can contact our firm.
This article is for general information; a specific establishment file is reviewed separately. The information and documents shared are handled for the purpose of legal assessment and the service undertaken, within the framework of professional secrecy and personal data protection rules. Sensitive documents should be sent by the sharing method that our firm indicates. First contact or sending documents does not by itself mean acceptance of the matter.
Conclusion
Establishing a foundation in Türkiye rests on the coming together of a suitable purpose, sufficient assets, a valid intention to establish and registration in the court registry. For foreign founders, reciprocity, the residency of the managers and, where necessary, restrictions on acquiring immovable property are examined separately. The establishment plan should cover not only the procedures up to registration but also tax, accounting, audit, donation and notification obligations. Establishing a new foundation, a foreign foundation’s opening of a branch and an amendment of the deed of an existing foundation should be carried out separately, through the correct procedures.
Frequently Asked Questions
How Many People Are Needed to Establish a Foundation?
A single natural person or legal entity can establish a foundation. The structure of the management body and the foreign-national requirements are assessed separately; the possibility of a single founder does not remove the other establishment requirements.
What Are the Minimum Founding Assets for a Foundation in 2026?
For 2026 it is 5,000,000 TL. This amount is not a fee but the assets to be dedicated to the purpose; the foundation’s purpose may require higher resources.
Can a Foreign Person or Company Establish a Foundation in Türkiye?
It can, on the condition of legal and de facto reciprocity. The requirements of capacity, representation, assets and a majority resident in Türkiye in the management must also be met.
Can a Turkish Citizen Living in Another Country Establish a Foundation?
Yes. Living in another country does not make a person a foreign founder; document and representation procedures are prepared in line with the establishment requirements in Türkiye.
Is the Foundation Established Once the Deed Is Drawn Up Before a Notary?
A notarial deed does not by itself confer legal personality. A foundation acquires legal personality by registration in the registry at the court; the central registry and announcement procedures are also followed.
Is the Mandatory Body of a Foundation the Board of Trustees?
What is mandatory is the management body. The name of the body and its relationship with other bodies are determined in the foundation deed; the same body structure is not mandatory in every foundation.
Can a Foundation Be Established by Power of Attorney?
Representation is possible in establishment by official deed. The purpose of the foundation and the property and rights to be dedicated must be specified in the authorization document prepared by a notary.
Does Immovable Property Allocated to a Foundation Remain the Founder’s Property?
The dedicated property and rights pass to the foundation upon acquisition of legal personality. The title deed record in the foundation’s name must also be completed; for founders predominantly foreign, acquisition restrictions are examined separately.
Can the Foundation Deed Be Amended Later?
It can be amended by meeting the conditions of the law and the deed. The decision of the competent body, VGM’s opinion and the necessary court procedures are assessed together; the voting ratios in sample deeds do not automatically apply to every foundation.
Can a Foundation Be Established by Will?
It can. Capacity to dispose, form, the disposable estate and the heirs’ rights are taken into account; court registration after death is completed separately.
Are Establishing a Foundation in Türkiye and a Foreign Foundation’s Opening a Branch the Same Procedure?
They are different procedures. For a new foundation, court registration applies; for a branch or representative office in Türkiye of an existing foreign foundation, the relevant Ministry’s permission process applies.
What Are Foundations’ Sources of Income?
These may be donations, aid, rent, returns on assets and income from lawful enterprises or affiliates. Income must be used in accordance with the purpose in the deed; donation and campaign rules must also be observed separately.
Do Foundations Pay Tax?
The foundation’s own status, its economic enterprise and the transactions it carries out are assessed separately. Establishment does not by itself provide an exemption from all taxes; a special tax exemption is granted separately.
Do Foundations Automatically Receive Support from the State?
Establishing a foundation does not create an automatic right to an appropriation or grant. The conditions of the relevant support program and the application and budget regulations must be met separately.
Which Court Is Applied to in Establishing a Foundation?
The civil court of first instance is applied to. The registry is kept at the court of the foundation’s seat. If the founder’s address and the foundation’s headquarters differ, the jurisdiction provisions and the particularities of the initial establishment should be assessed specifically for the file.
Is the Time Limit for Applying Against Foundation Decisions Always One Month?
No. The istinaf, cassation appeal and special time-limit provisions must be distinguished. Depending on the nature of the decision, a two-week period may apply, so the one-month period should not be generalized to all foundation cases.
Sources and legal bases
- Turkish Civil Code No. 4721, in particular Articles 9–16, 56, 101–117, 372, 502–503 and 526; with a note in Article 101 on the Constitutional Court’s annulment decision dated April 17, 2008, E. 2005/14, K. 2008/92.
- Foundations Law No. 5737, in particular Articles 3–6, 8–12, 25–27 and 31–33.
- Foundations Regulation (Vakıflar Yönetmeliği), in particular Articles 4–22, 34–39 and 50–51.
- By-Law on the Registration and Announcement of Foundations Established under the Provisions of the Turkish Civil Code (Türk Medeni Kanunu Hükümlerine Göre Kurulan Vakıfların Tescil ve İlanı Hakkında Tüzük), Decision No. 2013/4513 dated March 25, 2013; Official Gazette of April 26, 2013, No. 28629.
- General Directorate of Foundations, How Is a Foundation Established? (Vakıf Nasıl Kurulur?) and announcement on the 2026 minimum founding assets (2026 yılı asgari kuruluş malvarlığı duyurusu); Foundations Council decision No. 819/790 dated December 22, 2025.
- General Directorate of Foundations, Branches and Representative Offices of Foreign Foundations (Yabancı Vakıfların Şube ve Temsilcilikleri), Management of Foundations (Vakıfların Yönetimi) and Declaration and Notification Announcement (Beyanname ve Bildirim Duyurusu).
- Associations Law No. 5253, Articles 5 and 36; General Directorate of Relations with Civil Society, Application Guide for Foreign NGOs (Yabancı STK Başvuru Rehberi), 2023.
- Law No. 5718 on International Private and Procedural Law, Articles 4 and 9; Code of Civil Procedure No. 6100, in particular Articles 224, 345 and 361.
- Land Registry Law No. 2644, Article 35; Law No. 5072 on the Relations of Associations and Foundations with Public Institutions and Organizations.
- Corporate Tax Law No. 5520, Articles 1–2; Law No. 4962, Article 20; Aid Collection Law No. 2860, in particular Articles 2 and 6.
- Court of Cassation 8th Civil Chamber, October 3, 2024, E. 2024/4579, K. 2024/5594; decision text published on Avarsis.
- Özkan Özyakışır and Kemal Erdoğan, “Withdrawal of the Act of Establishing a Foundation (Vakıf Kurma İşleminin Geri Alınması)”, Ankara University Faculty of Law Journal (Ankara Üniversitesi Hukuk Fakültesi Dergisi), 74(2), 2025, pp. 999–1048; in particular pp. 1019–1020.