

Does a foreign employee need a new work permit after an employer merger in Turkey in 2026? Learn how company mergers, employer identity changes, workplace transfers, legal succession and work permit notifications affect foreign employees.
A company merger can create an important work permit issue for foreign employees in Turkey. The answer depends primarily on whether the merger changes the legal employer to which the foreign employee’s existing work permit is tied.
Under Turkey’s work permit system, an ordinary dependent work permit is not a general authorization allowing a foreigner to work for any company. The Ministry of Labour and Social Security states that work permits are issued for a specific job, workplace and address, and a foreigner holding a permit for one employer cannot use that same permit to work for another employer.
Therefore, if a merger results in the foreign employee legally becoming employed by a different legal entity, the existing permit should not automatically be assumed to cover employment by the successor company. The transaction and work permit records should be reviewed before the employee continues working under the post-merger structure.
The central issue is the identity of the employer.
A temporary dependent work permit is granted in connection with employment at a particular workplace belonging to a specific real or legal person or public institution. The first permit can generally be issued for up to one year, subject to the employment or service contract and the particular employer.
Consequently, corporate restructuring can affect immigration compliance where it changes:
A merger should therefore trigger a work permit compliance review for every foreign employee.
Not necessarily in precisely the same way.
The legal effect of the corporate transaction must first be identified.
For example, there is an important difference between:
a corporate restructuring where the same employing legal entity continues to exist
and
a merger where the employee’s existing employer disappears and employment continues under another legal entity.
The Ministry’s general rule is clear: a foreign employee cannot work for a different employer using a work permit issued for the original employer.
Accordingly, the corporate-law consequences of the merger must be matched against the employer information recorded in the work permit.
This is the higher-risk situation.
Suppose a foreign employee’s permit was issued for Company A.
Company A subsequently merges into Company B, and Company A ceases to exist.
After completion of the merger, Company B becomes the relevant employer.
The foreign employee should not simply assume:
“My work permit is valid for another eight months, so I can continue using it until the expiry date.”
The permit’s expiry date is only one part of the analysis.
The employer identified by the permit is equally important.
The work permit position should be regularized according to the post-merger employer structure.
The Ministry expressly states that a foreigner who holds a work permit for a particular employer cannot work at another employer’s workplace with that permit and must obtain a new work permit to work for a different employer.
Accordingly, where the merger genuinely results in a change of legal employer, the parties should determine the correct work permit application or notification procedure rather than relying solely on the old card.
This should not be assumed.
Corporate-law succession and work permit authorization address different legal questions.
A merger may result in assets, liabilities, contracts and employment relationships passing to a successor under corporate and employment law.
But a dependent work permit is an administrative authorization issued under the international labour-force regime.
Therefore:
Corporate succession does not by itself prove that the existing work permit can continue unchanged.
The work permit records and the Ministry’s applicable procedures must also be addressed.
A mere trade-name change is different from replacing the employer with another legal entity.
If the same legal entity continues to exist but changes its commercial name, the situation should not automatically be treated as employment by an entirely unrelated employer.
However, the Ministry’s records should still be reviewed and any required notification or record update should be made.
This distinction is important:
Name change ≠ necessarily employer change.
Different legal entity ≠ merely a name change.
A shareholder change also does not necessarily mean that the employee has changed employers.
For example, if all shares of Company A are acquired but Company A continues to exist as the same legal entity, the employee may technically remain employed by Company A.
This is different from a merger in which Company A disappears and its business is transferred to Company B.
For work permit purposes, lawyers and HR departments should therefore identify what happened to the legal employer, not merely whether ownership changed.
Address changes can also matter because Ministry guidance states that work permits are issued for a particular job, workplace and address.
A merger may involve:
These changes should be reviewed independently from the corporate merger itself.
Potentially.
The Ministry states that a foreigner holding a work permit under one employer may, where the necessary conditions are satisfied, work in a different position at the same employer’s workplace or at other branches of the same employer operating in the same line of business.
This can be relevant where a corporate restructuring changes the employee’s physical workplace without actually changing the legal employer.
However, this rule should not be used to justify employment by a genuinely different company.
Potentially.
A merger frequently causes organizational restructuring.
The employee may move from one position to another—for example:
Because dependent permits are tied to specific employment circumstances, material changes to the employee’s role should also be reviewed.
The Ministry recognizes the possibility of working in a different position for the same employer where applicable conditions are satisfied.
For an employer-dependent work permit, the employer has a central role in the application process.
Domestic work permit applications are submitted through the Ministry’s electronic work permit system by the relevant employer where the applicable domestic-application requirements are satisfied.
The merger should therefore be coordinated between:
Handling the corporate merger while ignoring foreign employee permits can create avoidable compliance risks.
This distinction is important.
The Ministry states that applications to work for a different employer are evaluated according to the procedures and principles applicable to a first application.
Therefore, companies should not automatically assume that moving a foreign employee to a successor employer can be handled as an ordinary extension of the existing employer’s permit.
This question must be handled carefully.
There is a statutory mechanism allowing a foreigner whose work permit extension application has been submitted to continue working during the evaluation period, for up to 90 days after expiry, provided that the work and workplace do not change.
That rule should not automatically be transferred to a merger involving a different employer.
If the employer has changed, companies should not assume that merely submitting a new application automatically authorizes the foreign employee to work for the successor entity while it is pending.
The exact transition should be planned before the merger becomes effective.
Because discovering the problem after the merger can leave the company with a foreign employee whose permit identifies an employer that no longer exists.
Before closing, companies should identify:
This is particularly important in transactions involving numerous expatriate employees.
Yes.
The Ministry states that employers employing foreigners, as well as relevant foreigners whose permits are issued without employer affiliation, must notify the Ministry within 15 days concerning commencement and termination and circumstances that may require cancellation of a work permit or work permit exemption.
A merger can create circumstances requiring such notifications.
Companies should therefore assess the notification obligation together with any new permit requirement.
Termination of employment can affect the existing work permit.
The employer should address the Ministry notification requirements, social security termination and the foreigner’s subsequent immigration position.
The employee should not assume that a still-unexpired physical work permit card remains usable after the underlying employment relationship has ended.
Generally, yes.
The Ministry states that a work permit or work permit exemption is considered a residence permit under Article 27 of Law No. 6458, subject to exceptions for certain international protection applicants, conditional refugees and foreigners under temporary protection.
This means a work permit problem can potentially affect more than employment authorization.
The foreign employee’s lawful residence position should therefore also be checked where employment and the permit are terminated or replaced.
The analysis may be different.
A permanent work permit is issued without affiliation to a particular employer and gives the foreigner the right to work and reside in Turkey indefinitely.
Therefore, the employer-specific restrictions applicable to an ordinary temporary dependent permit should not automatically be applied in the same manner to a permanent permit.
The permit type should always be checked first.
An independent work permit is also different because it is issued without affiliation to an employer and authorizes the foreigner to work on their own behalf and account.
Accordingly, an employer merger may have very different consequences depending on whether the foreigner holds:
Yes.
The Ministry states that foreigners working without the required work permit and employers employing foreigners without the appropriate authorization are subject to administrative sanctions. Foreigners found working without a permit may also be reported to the Ministry of Interior for immigration consequences.
Therefore, companies should avoid allowing a foreign employee to continue working under an old employer-specific permit without first resolving the legal consequences of the merger.
Yes.
A new application is assessed under the applicable work permit evaluation criteria and international labour-force policy.
The Ministry states that duly completed applications are generally evaluated within 30 days once the required information and documents are complete.
A previous work permit does not necessarily guarantee approval of an application involving a new employer.
Yes.
The Ministry’s current guidance states that decisions rejecting, cancelling or terminating a work permit may be challenged by the relevant persons within 30 days from notification. If the administrative objection is rejected, judicial review may then be pursued.
The notification date should therefore be recorded immediately.
Depending on the transaction, the compliance file may need to include:
The Ministry currently requires documents including the employment contract and passport during the work permit evaluation process.
The core rule applicable in 2026 remains that an ordinary dependent work permit is tied to a specific employer, job, workplace and address. A foreigner cannot use an employer-specific permit to work for a genuinely different employer.
Accordingly, after a merger, the decisive issue is not merely whether the existing work permit card has expired.
The company must determine:
Did the legal employer remain the same, or did employment move to a different legal entity?
Where the foreigner will work for a different employer, the Ministry states that a new permit is required, and different-employer applications are evaluated under first-application procedures and principles.
Where the same legal employer continues and the transaction instead involves matters such as a trade-name, ownership, branch, position or address change, the appropriate update and notification procedure should be determined from the specific corporate structure.
Employers must also observe the Ministry’s 15-day notification requirements concerning commencement, termination and circumstances that may require cancellation of a permit.
For merger planning, the safest sequence is therefore:
Identify foreign employees → classify permit types → determine the post-merger legal employer → compare employer and workplace information → identify required notifications → file any required new applications → coordinate social security records → confirm authorization before employment continues under the new structure.
Not necessarily. The critical question is whether the legal employer changes and whether other permit-related information is affected.
This should not be assumed. An ordinary dependent permit is employer-specific, and the Ministry states that employment with a different employer requires a new work permit.
Not necessarily. If the employing company remains the same legal entity, a change in shareholders is different from replacing the employer itself.
A trade-name change does not necessarily mean that a different legal entity has become the employer. The records and applicable notification requirements should nevertheless be reviewed.
Being in the same corporate group does not by itself make two companies the same employer. A foreigner cannot generally use an employer-specific permit to work for another employer.
No. The Ministry states that applications involving a different employer are evaluated according to first-application procedures and principles.
Companies should not assume so. The 90-day continuation rule for extension applications applies where the work and workplace do not change.
Yes. Current Ministry guidance provides a 15-day notification obligation for commencement, termination and circumstances that may require cancellation of the work permit or exemption.
Potentially. An ordinary work permit generally also functions as a residence permit under Article 27 of Law No. 6458, subject to statutory exceptions.
Ideally during due diligence and before the merger becomes effective, so that employer changes, notifications and new applications can be coordinated without creating unauthorized-employment periods.
Company mergers, acquisitions and restructurings can create work permit problems even where the foreign employee’s existing permit appears to remain valid for several months. The legal employer, workplace, position, social security registration and Ministry records should therefore be reviewed before the post-merger employment structure becomes effective.
Fırat Fesih Kaya Law Office provides legal assistance to foreign employees, international companies and Turkish employers regarding work permits and corporate restructurings.
Lawyer Fırat Fesih Kaya assists with employer changes, merger-related work permit compliance, new work permit applications, corporate restructuring, work permit cancellations, administrative objections and related immigration issues in Turkey.
Phone: +90 312 434 22 22
Mobile: +90 532 769 22 22
Email: info@firatfesihkaya.av.tr
Address: Mevlana Boulevard No:221, Yıldırım Tower No:148, 06520 Balgat, Çankaya, Ankara, Turkey
This publication is provided for general informational purposes and does not constitute legal advice. The effect of a merger on a foreign employee’s work permit depends on the permit type, corporate transaction structure, identity of the post-merger employer, workplace and other individual circumstances.