Foreign Company Employee Accepts Kickbacks From Suppliers in Turkey: Criminal Liability Explained (2026 Updated Guide)

What happens when an employee of a foreign company accepts secret commissions or kickbacks from suppliers in Turkey? Learn about fraud, breach of trust, bribery risks, evidence, company losses and criminal defense.

Foreign-owned companies operating in Turkey may discover that an employee responsible for purchasing, procurement, tenders or supplier selection has secretly received money, gifts, commissions or other benefits from a supplier. These arrangements are commonly described commercially as kickbacks. Under Turkish criminal law, however, “kickback” is not a single independent offense covering every situation. Criminal liability depends on how the arrangement operated, who received the benefit, whether company assets were misused, whether deception occurred, whether documents were falsified and whether a public official was involved.

For a foreign company, the first priority should therefore be to reconstruct the transaction rather than immediately attach a criminal label to it. Fırat Fesih Kaya Law Office and Lawyer Fırat Fesih Kaya assess these cases by separating the employee’s personal benefit, the supplier’s conduct, the company’s financial loss and the evidence proving the secret arrangement.

What Is a Kickback Scheme?

A typical kickback scheme occurs when a supplier gives an employee a hidden benefit in exchange for preferential commercial treatment.

For example, an employee responsible for procurement may agree to select a particular supplier if the supplier secretly transfers part of the contract price back to the employee.

The payment can take many forms: cash, bank transfers, payments to relatives, expensive gifts, travel expenses, fictitious consulting fees, commissions, cryptocurrency, free goods or other economic advantages.

Is Accepting a Kickback Automatically a Crime in Turkey?

Not every undisclosed benefit automatically constitutes the same criminal offense. The legal characterization depends on the facts.

Depending on how the scheme operates, allegations may involve breach of trust, fraud, document-related offenses, commercial misconduct or other criminal provisions. If a public official becomes involved, bribery rules can create a substantially different and more serious legal analysis.

Breach of Trust May Become Relevant

An employee may have authority over company assets, payments, purchasing decisions or other property interests.

If that authority is abused for personal benefit and the statutory requirements are satisfied, breach-of-trust allegations may arise. The employee’s position, authority and actual control over the relevant property or transaction should be examined carefully.

Fraud May Also Be Alleged

Fraud issues can arise where deceptive conduct is used to cause the company to make payments or enter transactions producing an unlawful benefit.

A prosecutor may therefore examine whether false representations, manipulated quotations, fictitious competitors or concealed arrangements were used to deceive company management.

Inflated Supplier Prices Are a Major Warning Sign

Suppose the genuine commercial price of equipment is significantly lower than the amount charged to the company. The employee and supplier may allegedly agree to inflate the price and divide the difference.

Investigators may examine whether the company was intentionally caused to overpay and whether part of the excess payment was secretly returned to the employee.

Fake Competitive Bids Can Increase Criminal Exposure

Some schemes involve apparently independent supplier quotations that were actually coordinated.

If competing quotations were fabricated or arranged merely to make the selected supplier appear cheaper, electronic communications and document metadata can become important evidence.

False Invoices Can Create Additional Criminal Issues

A kickback investigation may expand if invoices describe goods or services that were never supplied or materially misrepresent the underlying transaction.

The criminal analysis should then address the invoice conduct separately from the secret payment itself.

Forged Documents Can Create Separate Liability

If signatures, approvals, quotations, purchase orders or other records were forged, separate document-related criminal allegations may arise.

The company should preserve originals and electronic versions immediately.

What If the Employee Received Cash?

Cash payments are harder to trace but not impossible to investigate.

Authorities may examine cash withdrawals by the supplier, deposits into the employee’s accounts, purchases inconsistent with declared income, communications surrounding supplier payments and witness testimony.

A cash allegation should nevertheless be proven with evidence rather than inferred solely from suspicion.

Bank Transfers Can Become Important Evidence

Transfers directly from the supplier to the employee can be highly relevant, but their meaning still requires examination.

The employee may claim that a transfer represented a loan, repayment, private transaction or unrelated business relationship. Investigators should therefore analyze timing, amount, description and surrounding communications.

Payments to Relatives Can Be Investigated

Using a spouse, relative or another person does not necessarily prevent authorities from tracing the alleged benefit.

Investigators may examine whether the third party had a genuine commercial relationship with the supplier or merely acted as an intermediary.

Consulting Agreements May Be Questioned

A supplier may characterize payments as consulting fees.

The existence of a contract does not necessarily resolve the issue. Investigators can examine whether actual services were performed, whether the fee was commercially reasonable and whether the arrangement coincided with procurement decisions.

Gifts and Travel Benefits Can Also Matter

The benefit does not necessarily need to be a direct cash payment.

Luxury travel, accommodation, expensive electronics, vehicles or other benefits can become evidence where they were allegedly provided in exchange for favorable treatment.

Private-Sector Kickbacks and Public-Sector Bribery Must Be Distinguished

This distinction is critical.

If the transaction involves only private commercial actors, the legal analysis may center on offenses such as fraud or breach of trust depending on the facts. If a public official receives or is offered a benefit in connection with official duties, Turkish bribery provisions may become relevant.

The two situations should not be treated as legally identical.

Can the Supplier Be Criminally Liable?

Potentially.

If supplier representatives knowingly participate in a criminal scheme, their individual conduct should be investigated separately. Providing the money, arranging false invoices or coordinating deceptive documentation can expose supplier-side individuals to investigation depending on the facts.

Can the Foreign Company’s Employee Be Arrested?

An allegation of kickbacks does not automatically mean arrest or pre-trial detention.

Detention and arrest involve separate procedural requirements. The seriousness of the allegations, evidence, risk of flight and risk concerning evidence can become relevant to procedural decisions.

Can the Company File a Criminal Complaint?

Where the company believes it has been the victim of criminal conduct, it may consider filing a complaint or otherwise bringing the evidence to the competent authorities depending on the alleged offenses and procedural circumstances.

Before doing so, however, the company should preserve evidence and understand exactly what occurred.

Conduct an Internal Investigation Carefully

An internal investigation can be valuable, but it should not destroy or contaminate evidence.

The company should identify relevant employees, suppliers, transactions, approval chains and communication systems before access is removed or records disappear.

Preserve Emails Immediately

Email correspondence may reveal supplier negotiations, pricing instructions, approval discussions and communications concerning benefits.

Relevant corporate emails should be preserved in their original form where possible.

WhatsApp and Other Messages May Become Evidence

Messaging applications can contain discussions about commissions, payment percentages, supplier selection or delivery of benefits.

The authenticity, completeness and lawful acquisition of digital evidence should be considered carefully.

Do Not Rely Only on Screenshots

Screenshots can be useful, but the original device, conversation context and associated digital information may become important if authenticity is disputed.

A company investigating serious misconduct should preserve digital evidence systematically.

Procurement Records Are Critical

Collect tender files, supplier quotations, purchase orders, invoices, approval records, contracts and payment information.

Compare these documents chronologically.

Compare Supplier Prices With Market Prices

If the company alleges financial loss caused by inflated pricing, market evidence can help establish whether the price was genuinely abnormal.

A high price alone, however, does not automatically prove a kickback. Product quality, delivery conditions, warranty and other commercial factors should also be considered.

Review the Employee’s Authority

Determine what the employee could actually do.

Could the employee select suppliers independently? Approve payments? Modify quotations? Recommend suppliers? Sign contracts? Override procurement controls?

Criminal responsibility should be evaluated according to the employee’s real conduct and authority.

Examine the Approval Chain

A procurement decision may involve several managers.

The existence of multiple approvals does not necessarily eliminate wrongdoing, but investigators should determine whether senior management independently reviewed the transaction or relied on manipulated information.

Calculate the Company’s Actual Loss

Do not automatically treat the entire supplier contract as damage.

The company may have received valuable goods or services despite the alleged kickback. The financial analysis should distinguish legitimate value received from any alleged overpayment or other loss.

The Kickback Amount and Company Loss May Be Different

If an employee receives a secret payment of USD 50,000, this does not automatically mean the company lost exactly USD 50,000.

The prosecution and company should separately establish the unlawful benefit and the financial consequences to the company.

Supplier Quality Problems Can Strengthen the Investigation

If the favored supplier charged excessive prices and supplied defective or unnecessary products, those facts may help explain the alleged commercial harm.

Preserve quality complaints and inspection records.

Conflict-of-Interest Policies Can Be Relevant

Internal company policies concerning gifts, supplier relationships and conflicts of interest can provide important context.

Violation of an internal policy does not automatically establish a criminal offense, but it may help demonstrate what the employee was required to disclose.

Employment Termination and Criminal Liability Are Separate

A company may have grounds to consider disciplinary or employment action even where the evidence does not ultimately establish a criminal conviction.

Labor-law consequences and criminal-law liability should therefore be evaluated separately.

Do Not Pressure the Employee Into a Confession

An internal investigation should avoid coercive practices.

A statement obtained improperly may create evidentiary, employment and procedural problems.

Preserve CCTV and Access Records

Where allegations involve delivery of cash or gifts at company premises, security footage, visitor records and building-access information may become relevant.

These records may be deleted automatically after a limited retention period, so preservation can be urgent.

Review Company Payment Systems

Investigators should determine whether the employee manipulated purchase orders, payment approvals, vendor master data or banking instructions.

System logs can be especially valuable.

Look for Repeated Transactions

A kickback scheme may involve more than one purchase.

Review historical transactions with the supplier to determine whether unusual pricing, repeated sole-source procurement or suspicious payment patterns existed.

Review Other Suppliers Carefully

If evidence suggests broader misconduct, the investigation may need to examine additional vendors.

However, the company should avoid assuming that every supplier relationship involving the employee was corrupt.

Can the Employee’s Personal Bank Accounts Be Examined?

In a criminal investigation, financial records may become relevant subject to applicable legal procedures.

Investigators may compare suspicious payments with procurement decisions and supplier transfers.

What If the Employee Claims the Money Was a Loan?

The claim should be tested against objective evidence.

Questions include whether there was a written loan agreement, repayment schedule, actual repayments, commercial reason for the loan and whether the supplier regularly lent money to employees of customers.

What If the Employee Returns the Money?

Returning an alleged benefit does not automatically erase the underlying conduct.

However, repayment and compensation may have legal significance depending on the offense, procedural stage and applicable provisions. The effect must be analyzed case by case.

Foreign Managers Should Avoid Destroying Evidence

Once misconduct is discovered, foreign headquarters may be tempted to immediately delete the employee’s access, wipe devices or terminate accounts.

Access can be restricted for security reasons, but potentially relevant evidence should first be preserved properly.

Cross-Border Evidence Can Be Important

A foreign company’s headquarters may possess supplier contracts, internal audit reports, compliance communications or payment approvals located outside Turkey.

These materials should be identified early if they may become relevant to Turkish proceedings.

The Employee Also Has Defense Rights

An accused employee remains entitled to procedural protections.

The defense can challenge the alleged payment, causation, company loss, authenticity of messages, interpretation of bank transfers and legal characterization of the conduct.

Mere Suspicion Is Not Enough for Conviction

Close relationships with suppliers, expensive purchases or unusual transactions can create suspicion, but a criminal conviction requires legally sufficient evidence.

The entire evidentiary picture must be assessed.

Witness Statements Should Be Tested

Supplier employees or coworkers may provide statements about the alleged arrangement.

Their personal knowledge, consistency, motive and relationship with the parties should be examined carefully.

A Supplier’s Confession Does Not Automatically Resolve Everything

If a supplier representative admits making payments, investigators should still determine who received them, why they were paid and how they related to company transactions.

Supporting financial and digital evidence can be crucial.

Foreign Companies Should Consider Parallel Risks

A kickback investigation can create more than criminal exposure. It may also generate employment disputes, civil claims, tax questions, accounting problems, shareholder concerns and compliance consequences.

The company’s response should therefore be coordinated across relevant legal areas.

Review Whether Public Tenders Are Involved

If the underlying transaction connects with public procurement or public officials, the legal risk can change substantially.

The company should identify every public-sector connection immediately.

International Compliance Issues May Also Exist

A multinational business may have internal anti-bribery obligations or exposure under foreign compliance regimes depending on its nationality, corporate structure and conduct.

The Turkish criminal investigation should therefore be coordinated with the company’s international compliance team where appropriate.

What Should a Foreign Company Do Immediately?

The company should preserve procurement and digital evidence, identify suspicious transactions, restrict unauthorized access without destroying records, review supplier payments, calculate potential losses, interview relevant personnel through an appropriate process and determine whether a criminal complaint or other legal action should be pursued.

Frequently Asked Questions

Is accepting a supplier kickback automatically bribery in Turkey?

Not necessarily. Bribery has specific legal requirements, particularly concerning the persons and conduct covered. Private-sector kickback allegations may require analysis under other criminal provisions depending on the facts.

Can an employee be prosecuted for secretly receiving commissions?

Potentially, if the conduct satisfies the elements of an applicable criminal offense. The payment itself, employee’s authority, deception and company loss should all be examined.

Can the supplier also be investigated?

Yes, potentially, where supplier-side individuals knowingly participated in alleged criminal conduct.

Are WhatsApp messages enough to prove a kickback?

They can be relevant evidence, but authenticity, context and supporting financial or commercial evidence should also be considered.

Can payments to the employee’s spouse be investigated?

Potentially. Authorities may examine whether the spouse or other third party had a genuine reason for receiving the money.

Does returning the money end the criminal case?

Not automatically. The legal effect of repayment depends on the alleged offense and circumstances.

Can the foreign company recover its financial loss?

Potentially. Civil, contractual and criminal-procedure mechanisms may need to be considered depending on the evidence and parties involved.

Should the company immediately fire the employee?

Employment action should be assessed separately under applicable labor law and based on properly preserved evidence.

Can foreign headquarters provide evidence to Turkish authorities?

Potentially. Cross-border corporate records can become important, but their collection and submission should be coordinated carefully.

What is the most important first step?

Preserve the evidence before confronting the suspected employee or supplier. Procurement records, bank information, emails, messages, access logs and supplier documentation can disappear quickly once the parties become aware that an investigation has begun.

Client-Focused Legal Support for Corporate Fraud and Kickback Investigations in Turkey

Allegations that an employee accepted supplier kickbacks can expose a foreign business to criminal proceedings, internal investigations, financial losses, supplier disputes, employment litigation and wider compliance risks. Fırat Fesih Kaya Law Office assists foreign-owned companies, executives and international businesses facing employee fraud, procurement misconduct and financial-crime investigations in Turkey. Lawyer Fırat Fesih Kaya provides legal assistance in preserving and evaluating evidence, preparing criminal complaints, responding to prosecutor investigations, coordinating internal investigations, assessing company losses and protecting the rights of companies and individuals during criminal proceedings.

Phone:
+90 312 434 22 22

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Email:
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