A anakara company often provides the most straightforward route when BAE businesses form the core customer base.
It yapabilir be particularly helpful when:
A Serbest Bölge company olabilir still work where services are genuinely delivered remotely and the relevant licensing rules allow the arrangement. Nevertheless, the kurucu gerekir check customer onboarding requirements.
Some BAE companies olacaktır contract with Serbest Bölge suppliers without difficulty. Others olabilir request a anakara lisans, local permit, specific tax documentation, professional indemnity insurance or evidence of regulatory approval.
Examples include:
Licensing conditions olabilir differ from those applying to business-to-business consulting. Consumer protection, electronic transactions, advertising, data privacy and sector-specific rules yapabilir ayrıca apply.
The customer type has an important Kurumsal Vergi implication for Serbest Bölge businesses. Transactions with natural persons are generally treated as an Excluded Activity under the Nitelikli Serbest Bölge Kişisi rules, except for limited specifically identified activities.
A Serbest Bölge business serving individual consumers gerekir consequently not assume that its income olacaktır qualify for the 0% Serbest Bölge rate.
A solo consultant with mostly overseas corporate customers olabilir find a Serbest Bölge structure convenient, particularly if the business needs one ikamet vizesi and a flexi-desk.
The wording of the danışmanlık activity is important. "Management danışmanlık" gerekir not be used to cover regulated financial advice, legal advice, engineering, sağlık or another profession requiring specific qualifications and approval.
Creative and marketing businesses frequently begin with a small remote team but expand into client-site work, production and campaign management.
A Serbest Bölge olabilir suit an agency serving international customers or operating within a media ecosystem. It olabilir ayrıca provide access to ilgili activities under one authority.
Anakara olabilir be stronger where the agency:
Specific advertising, media-production and content activities olabilir require additional approvals. An ordinary danışmanlık lisans olabilir not cover media buying, publishing, influencer management or regulated advertising services.
Software businesses gerekir distinguish between several possible models:
A technology-oriented Serbest Bölge olabilir provide an attractive ecosystem, incubator support and flexible facilities. A anakara structure olabilir offer easier local deployment where technical teams regularly work at customer premises.
Kurumsal Vergi analysis is especially important. The treatment of software-development fees, subscription income and intellectual-property income yapabilir differ. Not every technology business qualifies for the Serbest Bölge 0% rate, and not every item described commercially as intellectual property satisfies the definition of Qualifying Intellectual Property.
Formal training or educational activities olabilir require approval from the relevant education or knowledge authority. The fact that classes are delivered by video does not remove regulatory requirements.
Course marketing gerekir ayrıca avoid implying recognised accreditation unless the business is authorised to make that claim.
The appropriate jurisdiction olacaktır depend on the type of education, intended customers, teacher location, physical classroom requirements and regulator involved.
Some services remain regulated even when performed through a website or mobile application.
Examples olabilir include:
A basic online-business package does not authorise regulated activities. The kurucu gerekir identify the relevant regulator, approval process, capital requirements, qualified-person requirements and uyumluluk obligations before incorporation.
Selecting a low-cost jurisdiction that cannot support the regulated activity yapabilir lead to a second formation, lisans değişikliği or complete restructuring.
For many activities, yabancı yatırımcılar yapabilir own 100% of either a anakara or Serbest Bölge company.
Free Zones have long been associated with yabancı ortaklık, but this is no longer a decisive distinction for most ordinary online service businesses. Anakara yabancı ortaklık is now broadly available, bağlıdır the activity and applicable strategic-impact restrictions.
The decision gerekir instead focus on:
Foreign ownership does not remove the requirement to disclose ultimate beneficial owners or provide source-of-funds information.
A properly maintained company generally separates business obligations from the hissedar's personal affairs. Ancak, limited liability is not a lisans to mix personal and company money, disregard governance requirements or engage in misconduct.
An individual establishment, freelance permit and limited liability company olabilir not offer identical legal protection or expansion flexibility. The cheapest permit gerekir not automatically be selected where the business has contractual, çalışan, consumer or professional-liability exposure.
Free Zones frequently offer:
Anakara companies olabilir require a tenancy arrangement that satisfies DET and property-kayıt requirements, although the exact requirements depend on the activity and lisans.
An online business olabilir not require a traditional office during its first year. Nevertheless, the kurucu gerekir consider:
A flexi-desk is a legitimate facility option where permitted. It gerekir not be confused with having no operational substance.
A company gerekir be capable of demonstrating that its BAE structure supports genuine business activity.
Relevant evidence yapabilir include:
For a Nitelikli Serbest Bölge Kişisi, adequate substance in a Serbest Bölge is a statutory condition. The level required bağlıdır the activities conducted and the business model.
A company gerekir not select a flexi-desk package solely to obtain a ikamet vizesi while all commercial management and operations remain unexplained elsewhere.
Both anakara and Serbest Bölge companies yapabilir sponsor eligible owners and çalışanlar, bağlıdır immigration requirements.
Serbest Bölge packages often include a stated visa allocation linked to the facility. Additional visas olabilir require a larger office or upgraded package.
For a anakara company, visa capacity is influenced by establishment requirements, premises, workforce approvals and immigration rules.
Before selecting a package, the kurucu gerekir estimate:
A cheap zero-visa package olabilir cease to be economical if the business later requires several çalışanlar and gerekir upgrade its facility.
An online business olabilir use a distributed workforce, but this creates legal and tax considerations.
The company gerekir determine:
BAE incorporation does not automatically eliminate obligations in every country where çalışanlar, directors or girişimciler work.
A kurucu who manages the BAE company permanently from another country olabilir ayrıca create questions about the company's place of effective management or foreign tax residence.
Anakara and Serbest Bölge companies yapabilir apply for BAE kurumsal banka accounts. Neither structure guarantees approval.
Banks commonly assess:
An online service company gerekir prepare a clear explanation of how it finds customers, delivers services and receives payment.
A anakara lisans olabilir be commercially familiar to locally focused banks and customers. A well-structured Serbest Bölge company with genuine international operations yapabilir ayrıca obtain banking facilities.
The quality and consistency of the application usually matter more than the label "anakara" or "Serbest Bölge."
Online businesses often require a payment gateway ayrıca to a banka hesabı.
The provider olabilir request:
High-risk sectors, recurring subscriptions, digital content and cross-border consumer sales yapabilir receive additional scrutiny.
Before incorporation, the kurucu gerekir confirm whether likely payment providers support the business activity and customer geography. A lisans alone does not guarantee payment-processing approval.
A anakara company is generally bağlıdır the ordinary BAE Kurumsal Vergi regime.
The ordinary rates are:
These rates apply to vergiye tabi gelir rather than gross revenue. The company gerekir calculate vergiye tabi gelir dayanarak its finansal tablolar and the adjustments required by Kurumsal Vergi legislation.
An eligible small business olabilir be able to claim Küçük İşletme Muafiyeti for qualifying Tax Periods if the statutory conditions are satisfied. This relief is time-limited under the current framework and gerekir be checked for the relevant Tax Period.
A anakara company gerekir not assume that no tax is payable merely because revenue is earned online or received from BAE dışında.
A company that satisfies all conditions to be a Nitelikli Serbest Bölge Kişisi olabilir benefit from:
Conditions include requirements relating to:
The detailed treatment is explained in the Federal Vergi Otoritesi's Serbest Bölge Persons Guide.
The company's ticari lisans and its Kurumsal Vergi status are separate matters. Being licensed by a Serbest Bölge does not automatically establish Nitelikli Serbest Bölge Kişisi status.