{"id":31563,"date":"2026-06-08T19:16:24","date_gmt":"2026-06-08T16:16:24","guid":{"rendered":"https:\/\/www.bicakhukuk.com\/?p=31563"},"modified":"2026-06-08T20:52:05","modified_gmt":"2026-06-08T17:52:05","slug":"qualified-service-centers-qscs-in-turkiye","status":"publish","type":"post","link":"https:\/\/www.bicakhukuk.com\/en\/qualified-service-centers-qscs-in-turkiye\/","title":{"rendered":"Qualified Service Centers (QSCs) in T\u00fcrkiye"},"content":{"rendered":"

1. Introduction<\/span><\/h3>\n

T\u00fcrkiye has introduced a new investment model designed to attract high-value service operations of multinational enterprises: the Qualified Service Center (QSC) regime. Established through amendments to the Foreign Direct Investment Law in 2026, this framework aims to position T\u00fcrkiye as a regional hub for finance, technology, data analytics, legal operations, compliance, human resources, and other knowledge-intensive business services.\u00a0<\/span><\/p>\n

T<\/span>he new regime reflects a broader global trend. Multinational corporations are increasingly consolidating key business functions into centralized structures such as Global Capability Centers (GCCs), Shared Services Centers (SSCs), Global Business Services (GBS) organizations, and Regional Headquarters (RHQs). These centers enable companies to streamline operations, reduce costs, improve governance, and support international growth from strategically located jurisdictions. <\/span>For many years, countries such as India, Poland, Hungary, the United Arab Emirates, Singapore, and Ireland have successfully attracted such investments through targeted incentives and business-friendly regulatory frameworks. With the introduction of the QSC regime, T\u00fcrkiye has entered this competitive landscape with a model specifically designed to attract high-value service exports and regional management functions.<\/span><\/p>\n

The new framework offers significant tax advantages for qualifying companies, including substantial corporate tax deductions and employment-related tax incentives. Additional benefits are available for Qualified Service Centers established within the Istanbul Financial Center (IFC), one of T\u00fcrkiye’s flagship projects aimed at developing an internationally competitive financial and business ecosystem.<\/span><\/p>\n

Beyond tax incentives, T\u00fcrkiye offers several structural advantages for multinational investors. Its strategic location at the crossroads of Europe, the Middle East, North Africa, Central Asia, and the Turkic world enables companies to manage multiple markets from a single location. A large pool of skilled professionals, a growing technology sector, competitive operating costs, and an increasingly sophisticated business services ecosystem further enhance T\u00fcrkiye’s attractiveness as a regional operations hub.<\/span><\/p>\n

At the same time, establishing and operating a Qualified Service Center requires careful consideration of various legal and regulatory issues. Corporate structuring, transfer pricing, employment law, data protection, cybersecurity, compliance obligations, and cross-border service arrangements must all be properly addressed to ensure long-term success and regulatory compliance.<\/span><\/p>\n

This guide provides an overview of T\u00fcrkiye’s new Qualified Service Center regime from a legal, tax, and operational perspective. It examines the eligibility requirements, available incentives, relationship with the Istanbul Financial Center, comparison with leading international GCC destinations, and the practical steps involved in establishing and operating a QSC in T\u00fcrkiye. <\/span>For multinational corporations seeking a strategically located, cost-effective, and incentive-driven jurisdiction for regional service operations, T\u00fcrkiye’s new Qualified Service Center regime represents a significant development worthy of close consideration.<\/span><\/p>\n

2. What is a Qualified Service Center (QSC)?<\/span><\/h3>\n

T\u00fcrkiye introduced the Qualified Service Center (QSC) regime in 2026 to attract multinational corporations seeking to establish Global Capability Centers (GCCs), Shared Services Centers (SSCs), Global Business Services (GBS) organizations, and Regional Headquarters (RHQs). <\/span>The regime was incorporated into T\u00fcrkiye’s foreign investment framework as part of a broader strategy to promote high-value service exports, attract foreign direct investment, create qualified employment, and position T\u00fcrkiye as a regional business hub connecting Europe, the Middle East, North Africa, Central Asia, and the Turkic world.<\/span><\/p>\n

In practical terms, a Qualified Service Center is a Turkish company established to provide qualifying services to affiliated entities within an international corporate group. The model resembles the GCC and Shared Services Center structures widely used by multinational corporations to centralize finance, technology, legal operations, compliance, human resources, and other business functions.<\/span><\/p>\n

2.1. Eligibility Requirements<\/span><\/h4>\n

To qualify under the regime, the relevant corporate group must operate in at least three countries and the QSC must derive at least 80% of its annual gross revenue from affiliated entities located outside T\u00fcrkiye.\u00a0<\/span>These requirements demonstrate that the regime is intended to support genuine international service operations rather than domestic service providers.<\/span><\/p>\n

2.2. Eligible Activities<\/span><\/h4>\n

The scope of qualifying activities is intentionally broad and reflects modern GCC operating models.\u00a0<\/span>Examples include:<\/span><\/p>\n