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How to Start an Association in Turkey (2025 Guide)

How to Start an Association in Turkey (2025 Guide)

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How to Start an Association in Turkey (2025 Guide)
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I’m Evren ozmen, a CPA based in Istanbul, advising remote workers, freelancers, and international founders on Turkish tax and cross-border structuring. I focus on practical tax strategies around: 100% service export income deduction Tax residency in Turkey Company formation for foreigners Remote work and international income I break down complex tax rules into clear, actionable guidance — without losing the legal and compliance reality behind them. info@ozmconsultancy.com 🇹🇷 Türkiye genelinde; yazılım ve dijital ürün geliştiren şirketler, yurt dışına uzaktan hizmet sunan profesyoneller, Teknopark firmaları, oyun stüdyoları ve mobil uygulama şirketlerine Türkçe ve İngilizce mali ve vergisel danışmanlık hizmetleri sunuyoruz. 📘 Insights & Publications: https://medium.com/@evrenozmen 📩 For Online Tax Advisory & Accounting Services/Danışmanlık-Mali Müşavirlik Hizmetleri: info@ozmconsultancy.com

How to Start an Association in Turkey (2025 Guide)

Starting a non-profit association ("dernek") in Turkey may appear straightforward at first glance: gather at least 7 individuals, draft the bylaws, fill out the necessary forms, and submit them to the local Directorate of Civil Society Relations. However, in 2025, forming and managing a legally compliant and sustainable association requires deeper understanding and careful adherence to administrative and legal procedures.

This article provides a comprehensive, SEO-optimized overview of how to establish an association in Turkey, including key documents, common mistakes, legal pitfalls, and post-establishment obligations.


According to the Turkish Civil Code (Law No. 4721), anyone with full legal capacity ("fiil ehliyeti") can establish an association without prior notification. However, some restrictions apply:

  • Individuals under 18 can only join youth-related associations with parental consent.

  • Public servants and armed forces members may face sector-specific restrictions.

  • Individuals convicted of specific crimes may be restricted from taking roles in associations.


2. Minimum Requirements to Establish an Association

  • Minimum Founders: At least 7 individuals (natural or legal persons) are required.

  • Initial Members: Within 6 months, the number of members must reach at least 16 for the General Assembly to be formed.

  • Profit Motive: Associations cannot aim for profit distribution.


3. Required Documents for Establishment

To officially establish your association, prepare and submit the following documents to the Provincial Directorate of Civil Society Relations:

  • Establishment Notification Form (2 signed copies)

  • Association Charter (Bylaws) (2 signed copies)

  • Declaration of an authorized person for correspondence and legal notices

  • Assignment of temporary Board Chairperson (for DERBIS login)

  • Copy of property deed or lease agreement for the association's headquarters

  • Consent from neighbors (if located in a residential apartment)

All documents should be filed in a blue cardboard folder and submitted physically.


Once submitted, your application is reviewed within 60 days. If deficiencies are found, you'll be notified and must correct them within 30 days. Upon approval, you’ll receive the "Form EK-1" certificate, marking the official legal establishment of your association.


  • Submitting incomplete or non-compliant bylaws

  • Failing to appoint required officials properly

  • Using outdated templates or incomplete forms

  • Operating without compliance with Law No. 5253 and the Association Regulation No. 25772

Failing to correct such errors can lead to:

  • Legal proceedings to dissolve the association

6. What Must the Association Bylaws Include?

The bylaws ("tüzük") must include:

  • Name, logo, and headquarters of the association

  • Mission, activities, and goals

  • Membership criteria and rights

  • Rules for General Assembly meetings

  • Management and supervisory board structures

  • Internal auditing procedures

  • Funding and debt mechanisms

  • Bylaw amendment and dissolution procedures

  • International activity declarations (if applicable)

Using online templates without customization often results in rejection. Each clause should comply with current laws and reflect your association's structure and vision.


7. Mandatory Steps After Establishment

Establishing the association is just the beginning. Within 6 months, you must:

  • Hold the First General Assembly

    • Elect at least 5 full and 5 substitute board members

    • Elect 3 full and 3 substitute supervisory board members

  • Register at least 16 members

  • Notify all eligible members 15 days before the meeting using mass communication

Also:

  • Certify all required ledgers (decision book, member registry, financial books) at the notary or directorate

  • Apply for DERBIS login credentials for online reporting

  • Open a bank account under the association’s legal name

  • Start issuing receipts for income and donations


8. Financial and Reporting Obligations

  • Submit annual declarations through DERBIS

  • File any grant or donation receipts

  • Maintain accurate bookkeeping

  • Hold periodic General Assemblies as per your bylaws


9. Cost of Establishing an Association in 2025

There is no official capital requirement to form an association. However, indirect costs include:

  • Notarization fees for ledgers

  • Stationery and printing

  • Rent and utilities for premises

  • Legal consultancy (optional but recommended)

  • Annual accounting and reporting services


10. Conclusion and Expert Note

Forming an association in Turkey offers a strong legal structure to mobilize social, cultural, or charitable goals. However, founders must treat it as a regulated and legally bound entity, not just a social club. Administrative missteps, especially in the early stages, can lead to heavy penalties or dissolution.

If you are planning to establish an association in Turkey and need professional guidance, feel free to contact our consulting team. We provide full support on legal procedures, tax compliance, accounting, and DERBIS registration.

Start right, stay compliant, and focus on your cause.

You can reach us for Establishing an Association in Turkey

info@ozmconsultancy.com

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Evren Özmen CPA | Turkey Tax Advisor for Remote Workers, Digital Nomads & Foreign Companies

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