
Turkish Citizens Starting an LLC in Delaware: 2026 Guide
Information for Turkish founders about forming Delaware LLCs, covering key requirements, banking, and costs in 2026.
The exact change
There is a narrow de minimis exemption for foreign entities whose gross revenue is below the equivalent of 100,000 TRY, which in practice exempts almost all small foreign entities given typical revenue levels.
There is a narrow de minimis exemption for foreign entities whose gross revenue is below the equivalent of 100,000 TRY (a legacy statutory figure that has not been adjusted for lira depreciation, so in practice it exempts almost nothing at current exchange rates).
Suggested change
Clarified the controlled foreign corporation (CFC) de minimis threshold and updated the count of registered Delaware business entities.
Why this is better
The Turkish CFC de minimis exemption was described as broadly applicable, when the unadjusted 100,000 TRY legacy threshold has been eroded by lira depreciation and in practice now exempts almost nothing.
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