# ozcankutlu.com — LLM Orientation

Last updated: 2026-08-30
Canonical site: https://www.ozcankutlu.com
Primary language: Turkish (tr); interface locales: en, de, fr, es, ru, ar
Extended orientation: https://www.ozcankutlu.com/llms-full.txt
URL inventory: https://www.ozcankutlu.com/llms-pages.txt

## Identity and scope
ozcankutlu.com is the professional website of Özcan Kutlu, a Turkish Serbest Muhasebeci Mali Müşavir (SMMM) based in Şişli, Istanbul. The site covers Turkey-centred accounting, tax, payroll, IFRS/TFRS reporting, company formation, financial communication in Turkish and English, and practical finance and accounting tools.

Canonical person entity: https://www.ozcankutlu.com/#person
Canonical professional profile: https://www.ozcankutlu.com/tr/hakkimda
Advisory services: https://www.ozcankutlu.com/tr/istanbul-mali-musavir-ifrs-ingilizce-ai
Company formation: https://www.ozcankutlu.com/tr/istanbul-sirket-kurulusu-danismanligi

## Professional identity and official registration
- Name: Özcan Kutlu
- Professional title: Serbest Muhasebeci Mali Müşavir (SMMM)
- Professional chamber: İstanbul Serbest Muhasebeci Mali Müşavirler Odası (İSMMMO)
- National professional body: Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği (TÜRMOB)
- TÜRMOB official member lookup: https://www.turmob.org.tr/MeslekMensubu/Sorgulama
- İSMMMO official website: https://ismmmo.org.tr/
- Verification note: TÜRMOB's public lookup is a search interface rather than a permanent person-specific URL. Search first name “Özcan” and last name “Kutlu”. The site does not claim that this llms.txt file itself independently verifies the credential.

## Entity links
The following public profiles represent Özcan Kutlu as a person/professional and are linked from the site's Person structured data:
- LinkedIn: https://www.linkedin.com/in/ozcan-kutlu/
- Instagram: https://www.instagram.com/ozcankutluweb/
- Facebook: https://www.facebook.com/profile.php?id=61584509783619
- YouTube: https://www.youtube.com/channel/UCJ60YQ_ZR2ixNIA7znGnMXg
- X: https://x.com/OKutlu72728

## Key pages
- Editorial and calculation policy: https://www.ozcankutlu.com/tr/editorial-policy
- Blog: https://www.ozcankutlu.com/tr/blog
- Contact: https://www.ozcankutlu.com/tr/iletisim

## Flagship tools
- Payroll calculator (Turkey): https://www.ozcankutlu.com/tr/bordro
- IFRS 16 lease calculator and guidance: https://www.ozcankutlu.com/tr/ifrs-16
- Uniform Chart of Accounts / Tek Düzen Hesap Planı: https://www.ozcankutlu.com/tr/tek-duzen-hesap-plani

Other current tools and pages are listed in the URL inventory. Pages marked noindex are intentionally excluded from discovery inventories.

## Evidence and use boundaries
- Turkey is the governing context unless a page expressly says otherwise.
- Legal, tax, payroll and numeric content is time-sensitive. Use the page's review date and cited primary sources; do not rely on this file as evidence for current legal thresholds.
- Turkish is the primary source locale for Turkey-specific legal and accounting content. A different interface language does not change the underlying jurisdiction.
- The SMMM identity should be checked against the official TÜRMOB member lookup when independent credential verification is required.
- Profile chronology, employer history and expertise are supplied by Özcan Kutlu's professional profile unless a page provides independent evidence.
- This file is a voluntary orientation aid. It is not a ranking signal, an independent review, or a basis to infer unstated facts, certifications, client outcomes or review scores.

## Localized Markdown Articles
Last reviewed from article metadata: 2026-08-30
Pilot scope: company types (post2), foreign company formation (post4), company taxes in Turkey (post5).
These files are LLM-readable Markdown mirrors. HTML pages remain the canonical public versions.

### Yerelleştirilmiş Markdown yazıları (Türkçe)

- [Şahıs mı, Limited mi, Anonim mi? 2026 Şirket Türü Rehberi](https://www.ozcankutlu.com/tr/blog/sirket-turleri-arasindaki-temel-farklar.md): Hangi şirket türü size uygun? Şahıs, limited ve anonim şirketi 2026 vergi yükü, kuruluş maliyeti ve sorumluluk açısından tablolarla karşılaştırın.
- [Yabancıların Türkiye'de Şirket Kurması (2026)](https://www.ozcankutlu.com/tr/blog/yabancilar-icin-turkiyede-sirket-kurulus-rehberi.md): Yabancıların Türkiye'de şirket kurma şartları: limited ve anonim şirket, 2026 sermaye tutarları, gerekli belgeler, vergi, banka hesabı ve çalışma izni.
- [Türkiye'de Şirket Vergileri: 2026 Rehberi](https://www.ozcankutlu.com/tr/blog/turkiyede-sirket-vergileri.md): Türkiye'de şirket vergileri 2026: limited şirket, kurumlar vergisi oranı, KDV, stopaj, damga vergisi ve beyan tarihleri. Şahıs işletmesi gelir vergisi öder.

### Localized Markdown articles (English)

- [Company Types in Turkey: Sole Proprietorship, LLC or JSC (2026)](https://www.ozcankutlu.com/en/blog/fundamental-differences-between-company-types.md): Compare company types in Turkey for 2026: sole proprietorship, Ltd. Şti. and A.Ş., including minimum capital, taxes, liability and social security.
- [Company Formation in Turkey for Foreigners (2026)](https://www.ozcankutlu.com/en/blog/company-formation-guide-for-foreigners-in-turkey.md): Learn how foreigners can form a company in Turkey in 2026: capital, required documents, taxes, bank account, work permit and remote incorporation.
- [Corporate Taxes in Turkey (2026)](https://www.ozcankutlu.com/en/blog/corporate-taxes-in-turkey.md): Corporate taxes in Turkey in 2026: corporate tax, VAT, withholding and stamp tax, provisional tax, filing deadlines and rules for sole proprietors.

### Articles Markdown localisés (Français)

- [Types de sociétés en Turquie : entreprise individuelle, SARL ou SA (2026)](https://www.ozcankutlu.com/fr/blog/differences-fondamentales-entre-types-de-societes.md): Comparez les types de sociétés en Turquie en 2026 : entreprise individuelle, Ltd. Şti. et A.Ş., capital minimum, fiscalité, responsabilité et sécurité sociale.
- [Créer une société en Turquie en tant qu’étranger (2026)](https://www.ozcankutlu.com/fr/blog/guide-de-creation-dentreprise-pour-les-etrangers-en-turquie.md): Créer une société en Turquie en 2026 : capital, documents requis, fiscalité, compte bancaire, permis de travail et constitution à distance.
- [Impôts des entreprises en Turquie (2026)](https://www.ozcankutlu.com/fr/blog/impots-sur-les-societes-en-turquie.md): Fiscalité des entreprises en Turquie en 2026 : impôt sur les sociétés, TVA, retenues à la source, droit de timbre, acomptes et dates de déclaration.

### Lokalisierte Markdown-Artikel (Deutsch)

- [Unternehmensformen in der Türkei: Einzelunternehmen, GmbH oder AG (2026)](https://www.ozcankutlu.com/de/blog/grundlegende-unterschiede-zwischen-unternehmensarten.md): Vergleichen Sie 2026 die Unternehmensformen in der Türkei: Einzelunternehmen, Ltd. Şti. und A.Ş. – Kapital, Steuern, Haftung und Sozialversicherung.
- [Firmengründung in der Türkei für Ausländer (2026)](https://www.ozcankutlu.com/de/blog/unternehmensgruendungsleitfaden-fuer-auslaender-in-tuerkei.md): Firmengründung in der Türkei für Ausländer 2026: Kapital, Unterlagen, Steuern, Bankkonto, Arbeitserlaubnis und Gründung aus dem Ausland.
- [Unternehmenssteuern in der Türkei (2026)](https://www.ozcankutlu.com/de/blog/unternehmenssteuern-in-tuerkei.md): Unternehmenssteuern in der Türkei 2026: Körperschaftsteuer, Umsatzsteuer, Quellensteuer, Stempelsteuer, Steuervorauszahlung und Abgabefristen.

### Artículos Markdown localizados (Español)

- [Tipos de empresas en Turquía: individual, limitada o anónima (2026)](https://www.ozcankutlu.com/es/blog/diferencias-fundamentales-entre-tipos-de-empresas.md): Compare los tipos de empresas en Turquía en 2026: empresa individual, Ltd. Şti. y A.Ş., con capital mínimo, impuestos, responsabilidad y seguridad social.
- [Crear una empresa en Turquía siendo extranjero (2026)](https://www.ozcankutlu.com/es/blog/guia-de-constitucion-de-empresas-para-extranjeros-en-turquia.md): Cómo crear una empresa en Turquía siendo extranjero en 2026: capital, documentos, impuestos, cuenta bancaria, permiso de trabajo y constitución a distancia.
- [Impuestos empresariales en Turquía (2026)](https://www.ozcankutlu.com/es/blog/impuestos-empresariales-en-turquia.md): Impuestos empresariales en Turquía en 2026: sociedades, IVA, retenciones, impuesto de timbre, pagos provisionales y plazos de declaración.

### Локализованные статьи в Markdown (Русский)

- [Виды компаний в Турции: ИП, ООО или АО — сравнение 2026](https://www.ozcankutlu.com/ru/blog/osnovnye-razlichiya-mezhdu-tipami-kompaniy.md): Сравнение видов компаний в Турции на 2026 год: ИП, Ltd. Şti. и A.Ş., минимальный капитал, налоги, ответственность и социальное страхование.
- [Как иностранцу открыть компанию в Турции (2026)](https://www.ozcankutlu.com/ru/blog/rukovodstvo-po-otkrytiyu-kompanii-dlya-inostrancev-v-turcii.md): Как иностранцу открыть компанию в Турции в 2026 году: капитал, документы, налоги, банковский счёт, разрешение на работу и удалённая регистрация.
- [Налоги для компаний в Турции (2026)](https://www.ozcankutlu.com/ru/blog/korporativnye-nalogi-v-turcii.md): Налоги для компаний в Турции в 2026 году: налог на прибыль организаций, НДС, удержания, гербовый сбор, авансовые платежи и сроки отчётности.

### مقالات Markdown المترجمة (العربية)

- [أنواع الشركات في تركيا: فردية أم محدودة أم مساهمة؟ (2026)](https://www.ozcankutlu.com/ar/blog/al-furuq-al-asasiya-bayn-anwa-al-sharikat.md): مقارنة أنواع الشركات في تركيا لعام 2026: الشركة الفردية والمحدودة والمساهمة، مع رأس المال والضرائب والمسؤولية والتأمين الاجتماعي.
- [تأسيس شركة في تركيا للأجانب (2026)](https://www.ozcankutlu.com/ar/blog/dalil-tasis-al-sharikat-lil-ajanib-fi-turkiya.md): دليل تأسيس شركة في تركيا للأجانب لعام 2026: رأس المال والمستندات والضرائب والحساب البنكي وتصريح العمل والتأسيس عن بُعد وفق المصادر الرسمية.
- [ضرائب الشركات في تركيا (2026)](https://www.ozcankutlu.com/ar/blog/daraib-al-sharikat-fi-turkiya.md): ضرائب الشركات في تركيا عام 2026: ضريبة الشركات، ضريبة القيمة المضافة، الاستقطاع، رسم الدمغة، الدفعات المقدمة ومواعيد التصريح للمؤسسة الفردية.

## Discovery
Sitemap: https://www.ozcankutlu.com/sitemap.xml
Robots: https://www.ozcankutlu.com/robots.txt