# The Smartest Way to Acquire a Game Studio in Turkey # The Smartest Way to Acquire a Game Studio in Turkey ## Introduction: Why Turkey? Turkey has become one of the most dynamic hubs for game development and mobile app innovation in Europe and the Middle East. With a young, tech-savvy population, competitive labor costs, and a government eager to support digital exports, the Turkish gaming ecosystem has produced several global success stories. For international investors, buying an existing Turkish game studio is more than an acquisition—it is a **gateway to state-backed incentives**, reduced costs, and scalable global operations. Among these incentives, the **reimbursement of advertising and platform commission expenses** stands out as the most valuable financial advantage. This blog explains why acquiring a Turkish game studio is the smartest move you can make, how the incentives system works, and what risks you must manage carefully. --- ## 1\. The Rise of the Turkish Gaming Ecosystem ### 1.1 Global Success Stories * Peak Games’ $1.8 billion sale to Zynga in 2020 placed Turkey on the global gaming map. * Dream Games, Rollic, and Good Job Games all rank in the top download charts globally. * Istanbul and Ankara have become regional hotbeds for game talent. ### 1.2 Favorable Cost Structure * Developer salaries remain significantly lower than in Western Europe or the U.S. * Tax exemptions apply to software exports, reducing effective tax rates. * Co-working and accelerator ecosystems (e.g., Technoparks) provide further cost reductions. ### 1.3 Government Support as a Competitive Edge What makes Turkey unique is not only talent or costs but also **direct government reimbursements** for growth expenses—especially in advertising and platform commissions. --- ## 2\. Advertising & Platform Commission Reimbursements: The Real Advantage ### 2.1 What Expenses Are Covered? Under the Ministry of Trade’s *Export and Marketing Support Programs*, Turkish gaming and app companies can apply for reimbursement of: * **Advertising and marketing costs** abroad (Google Ads, Facebook/Meta, TikTok, YouTube, etc.). * **Platform commissions** paid to Apple App Store, Google Play, Steam, Unity Ads, and other global platforms. * **Promotional activities** such as influencer collaborations, event sponsorships, and PR campaigns. These reimbursements are **cash incentives**, not tax refunds. ### 2.2 How Much Can Be Reimbursed? Depending on the program and company profile: * Between **50% and 70%** of eligible expenses can be refunded. * Annual support limits can reach hundreds of thousands of U.S. dollars. ### 2.3 Why This Matters in Acquisitions For a foreign investor, buying an existing Turkish game studio with a track record of export revenues means you can: * Immediately tap into ongoing reimbursement applications. * Reduce your net cost of user acquisition by half. * Improve cash flow predictability in highly competitive app markets. --- ## 3\. Case Study: Platform Commissions in Practice | Platform | Typical Commission | Reimbursement Potential | Effective Net Cost | | --- | --- | --- | --- | | Apple App Store | 30% | 50%–60% | 12%–15% | | Google Play | 30% | 50%–60% | 12%–15% | | Steam | 30% | 50% | 15% | | Unity Ads / AdMob | Variable (15–30%) | 50%–70% | As low as 5% | This means that a Turkish studio spending $1,000,000 annually on platform commissions can recover **$500,000–$600,000** through government incentives. --- ## 4\. Legal and Tax Considerations in Acquisitions ### 4.1 Due Diligence Is Non-Negotiable Unlike greenfield company formation, buying an existing studio carries the risk of **inheriting past tax, labor, or contractual liabilities**. Essential checks include: * **Tax audits** → Has the company properly declared revenues from Apple/Google? * **Labor contracts** → Are developers employed lawfully, with correct social security contributions? * **IP ownership** → Does the studio own all rights to its code, artwork, and assets? ### 4.2 Corporate Structure Matters * Most game studios operate as **limited liability companies (Ltd. Şti.)**, which are straightforward to transfer. * Foreign shareholders can own 100% of the equity—no restrictions. * Capital increases may be required to meet Ministry support program criteria. ### 4.3 Incentive Continuity After Acquisition The good news: incentive eligibility is tied to the **company**, not the individual founders. As long as the company maintains export revenue and complies with regulations, the buyer can continue benefiting from reimbursements. --- ## 5\. Step-by-Step: How to Acquire a Game Studio in Turkey 1. **Target Identification** * Focus on studios with export track records. * Ensure they are already enrolled in Ministry of Trade support programs. 2. **Pre-Acquisition Due Diligence** * Tax, legal, and financial audits. * Special focus on commission reimbursement files—verify no rejected claims. 3. **Negotiation & Share Transfer** * Share purchase agreements must address hidden liabilities. * Approval of the Ministry of Trade is not required for ownership changes. 4. **Post-Acquisition Integration** * Maintain compliance with support programs. * Consolidate reporting and continue filing reimbursement claims. --- ## 6\. Risks and Pitfalls to Avoid * **Fake Invoices or Unsupported Claims** → Any irregularity in advertising invoices can block reimbursements. * **Mismatched Service Contracts** → Payments to platforms must align with official agreements. * **Delayed Filings** → Missing deadlines for reimbursement applications means losing money. * **Tax Misclassification** → Revenues from global platforms must be reported correctly; otherwise, penalties apply. A seasoned advisor ensures that none of these risks derail your investment. --- ## 7\. Beyond Commissions: Other Incentives for Game Studios ### 7.1 R&D and Technopark Benefits * 80% corporate tax exemption on software exports. * Reduced employer social security contributions. ### 7.2 Exporters’ Association Membership (HIB) * Access to additional trade fairs and promotion supports. * International networking opportunities. ### 7.3 Investment Incentive Certificates * VAT and customs exemptions on imported equipment. * Interest support for financing. These benefits, combined with advertising/commission reimbursements, make Turkey one of the most cost-efficient bases for scaling gaming operations. --- ## 8\. Frequently Asked Questions **Q1: Can a foreign company directly apply for these reimbursements?** No. The applicant must be a **Turkish entity**. That’s why acquiring an existing company is the fastest route. **Q2: What percentage of advertising costs can be refunded?** Typically 50%–70%, depending on the program and approval. **Q3: How long does it take to get reimbursed?** 3–6 months after filing, depending on Ministry workload. **Q4: Do rejected claims affect future applications?** Yes. Rejections can create compliance flags. That’s why due diligence on past applications is critical. **Q5: Is English reporting available?** Yes—our firm provides all documentation and reporting in English for foreign investors. --- ## 9\. Why Özmen CPA Is the Right Partner * **Sector Focus** → We specialize in gaming, apps, and software exporters. * **Track Record** → Successful reimbursement filings across multiple clients. * **Premium Advisory** → Not just accountants, but strategic partners. * **English Communication** → Seamless for international investors. --- ## Reach Us ## Acquiring a game studio in Turkey is not just a strategic market entry—it’s a **smart financial move**. By leveraging government reimbursements for advertising and platform commissions, foreign investors can cut their global expansion costs dramatically. But success depends on precision: proper due diligence, flawless compliance, and expert handling of support program applications. 👉 If you’re considering acquiring a Turkish game studio, **let’s schedule a consultation today**. At **Özmen CPA**, we ensure your investment is protected, optimized, and future-proof. info@ozmconsultancy.com ![](https://cdn.hashnode.com/res/hashnode/image/upload/v1756016323846/d7618e39-128b-46d1-9c92-4f5c218194f6.png align="center")