US Market Entry Checklist for Turkish Companies: 2026 Complete Guide

The United States represents the world's largest consumer market and a critical destination for Turkish companies seeking international growth. But entering the US market requires navigating a complex web of legal, tax, regulatory, and operational requirements. This checklist provides Turkish companies with a structured roadmap for US market entry in 2026.

• Determine the appropriate US entity type (Delaware C-Corp, Delaware LLC, or other)
• Assess whether a branch office, subsidiary, or representative office best fits your strategy
• Consider tax implications of each structure for your Turkish parent company
• Evaluate Pillar Two global minimum tax implications
• Consult with US and Turkish tax counsel on pre-entry structuring

• Form Delaware entity (C-Corp or LLC) with registered agent
• Obtain Employer Identification Number (EIN) from the IRS
• Open US business bank account (requires EIN and entity documents)
• Register to do business in states where you will have operations (foreign qualification)
• Obtain required state and local business licenses and permits
• Draft operating agreement (LLC) or adopt bylaws and issue stock (C-Corp)

• Conduct US trademark clearance search for your brand name(s) and logo
• File USPTO trademark application(s) — use-based or intent-to-use
• Assess patent protection needs for products or processes
• File provisional patent applications if needed to establish priority dates
• Register copyrights for software, marketing materials, and creative works
• Implement trade secret protection program (NDAs, access controls)

• Determine federal tax classification of US entity
• Set up US payroll system if hiring US employees
• Establish transfer pricing policy for intercompany transactions
• Prepare transfer pricing documentation
• Assess GILTI, BEAT, and FDII implications for Turkish parent
• Review US-Turkey Tax Treaty benefits and limitations
• Engage US tax counsel for ongoing compliance

• Identify states where you have nexus (physical presence or economic nexus)
• Register for state income tax, sales tax, and other applicable taxes
• Assess New York City corporate tax obligations if operating in NYC
• Set up sales tax collection and remittance systems

• Open US business checking and savings accounts
• Establish US credit facilities if needed
• Set up US accounting system (QuickBooks, NetSuite, or equivalent)
• Engage US CPA for tax compliance and financial reporting
• Assess FBAR and FATCA reporting obligations for Turkish owners

• Assess visa options for Turkish executives and employees coming to the US
  • L-1A/L-1B (intracompany transfer) for existing employees
  • E-2 (treaty investor) if making qualifying investment
  • O-1 (extraordinary ability) for exceptional individuals
  • H-1B (specialty occupation) — requires lottery selection
  • TN — not available to Turkish nationals
• File L-1 blanket petition if sending multiple employees
• Register for H-1B lottery in March if planning H-1B sponsorships
• Engage immigration counsel for visa strategy and filings

• Develop US compensation and benefits structure
• Draft US employment agreements and offer letters
• Implement I-9 employment eligibility verification process
• Set up US payroll with federal and state withholding
• Obtain workers' compensation insurance (required in most states)
• Implement employee handbook with US-compliant policies
• Assess non-compete and non-solicitation enforceability in target states
• Implement confidentiality and invention assignment agreements

• File FinCEN beneficial ownership information (BOI) report within 30 days of formation
• Identify all beneficial owners (25%+ ownership or substantial control)
• Collect required identifying information for each beneficial owner
• Set up process for updating BOI reports within 30 days of changes

• Identify federal and state licenses required for your industry
• Apply for required licenses before commencing operations
• Common licensing areas: financial services, healthcare, food and beverage, construction, real estate brokerage, insurance

• Assess applicability of state privacy laws (California CCPA/CPRA, New York SHIELD Act, etc.)
• Implement privacy policy and cookie consent mechanisms for US website
• Assess data transfer compliance for personal data transferred from Turkey to the US
• Implement data security program meeting applicable standards

• Classify products under Export Administration Regulations (EAR)
• Implement OFAC sanctions screening program
• Screen all US customers and counterparties against denied party lists
• Train relevant employees on export control and sanctions compliance

• Develop US-law governed standard terms and conditions (sale, purchase, service)
• Draft US distributor or reseller agreements if using distribution channels
• Review and negotiate US commercial leases for office or warehouse space
• Implement US-compliant vendor and supplier agreements
• Ensure dispute resolution clauses specify appropriate forum (arbitration or litigation)

• Obtain general liability insurance
• Obtain professional liability (errors and omissions) insurance if providing services
• Obtain directors and officers (D&O) insurance for C-Corp
• Obtain commercial property insurance for US assets
• Assess cyber liability insurance needs

• Establish relationships with US commercial banks
• Set up trade finance facilities if importing/exporting
• Consider US credit card merchant processing for consumer-facing businesses

• Delaware franchise tax (March 1 for corporations)
• Federal and state income tax returns
• FinCEN BOI report updates (within 30 days of changes)
• Annual report filings in states where registered
• Trademark maintenance filings (Section 8 and 15 declarations)

• Federal estimated tax payments (April 15, June 15, September 15, January 15)
• State estimated tax payments (varies by state)
• Payroll tax deposits and filings

• OFAC SDN list updates
• Export control Entity List updates
• State law changes affecting operations
• Immigration status expiration dates for Turkish employees

1. Delaying entity formation: Operating in the US without a legal entity creates personal liability and tax complications
2. Ignoring state taxes: Focusing only on federal taxes while overlooking state income, sales, and franchise taxes
3. Skipping trademark clearance: Launching a brand in the US without checking for conflicts
4. Misclassifying workers: Treating employees as independent contractors to avoid payroll obligations
5. Neglecting BOI reporting: Missing the FinCEN beneficial ownership filing deadline
6. Inadequate transfer pricing documentation: Failing to document intercompany transactions before IRS scrutiny
7. Visa timing errors: Not planning immigration needs far enough in advance (H-1B requires 6+ months lead time)
8. Ignoring state employment law: Assuming federal law governs all employment matters (states often have stricter requirements)

Our attorneys guide Turkish companies through every phase of US market entry — from initial strategy and entity formation through ongoing compliance. We provide integrated legal advice across corporate, tax, immigration, intellectual property, employment, and regulatory matters, ensuring Turkish companies establish a solid legal foundation for US success.

Contact us for a complimentary initial consultation to discuss your US market entry strategy.

This checklist is for informational purposes only and does not constitute legal advice. US market entry requirements vary significantly based on industry, state of operations, and business model; please consult qualified counsel for advice specific to your situation.