First of all, the most important legislation addressing foreign residents working in Turkey, is the Law on Work Permits for Foreigners (No. 4817). The full text of this law and its related executive orders can be found in Turkish on the Labor and Social Security Ministry's Web site: www.csgb.gov.tr. An abridged English version can be found at www.yabancicalismaizni.gov.tr.

However, if you take a quick look at this law, you will find out that it doesn't contain the term "freelancing" at all. Instead, the law informs you in the very first sentence that all "foreigners have to obtain a permit prior to starting to work in Turkey dependently or independently."

Everyone knows that working illegally in Turkey can have serious consequences -- ranging from fines of up to several thousand euros to deportation. This is reason enough to find out whether freelancing is subject to the requirement of obtaining a work permit.

Ahmet Şahin, who works for the Department of Labor and Social Security at the Turkish Consulate in Berlin, was kind enough to cut through the bureaucratic red tape and provide a simple summary of the relevant regulations: "There are just two types of work in Turkey: employed or self-employed. Both need a work permit."

Asked what a freelance worker can do if such arrangements are not mentioned in the law, he points out, "Working freelance in Turkey is illegal for Turkish citizens as well as for foreigners." If one wants to work freelance in Turkey, the only legal route for doing that is to start a company, he says.

Becoming self-employed as a freelancer

Admittedly, on first glance at this information, prospects don't look very bright for freelancers in Turkey. How, for instance, can a simple foreign translator set up her own business in Turkey, many may ask. But is it really so hard to establish a company in Turkey? Is it worth it?

Sure, it is a big step, and you should think it out carefully in advance, but you should be aware that, thanks to the Foreign Direct Investment Law (No. 4875), which was enacted in 2003, the procedures for establishing a business are now much easier compared to previous years. You can look at this law in detail at the Web site of the Turkish-US Business Council (TAİK): www.taik.org.

According to the Foreign Direct Investment Law, all companies that are established with foreign capital contributions and set up in line with the regulations of the Turkish Commercial Code will receive equal treatment with Turkish companies both in terms of rights and responsibilities. A company may be established with 100 percent foreign capital and almost all business sectors are open to foreign interests. The formation of a company by a foreign investor no longer requires permission from the Treasury's Foreign Investment General Directorate. Applications for the establishment of a company must be filed with the Ministry of Industry and Trade or with a provincial trade registration office. Articles of incorporation -- detailing the company's structure and management -- are required and should be notarized. The exact amount of time it takes to complete these procedures will vary for each company, but an average of just two weeks should be expected.

Nonetheless, most foreigners will be put off by the idea of suddenly having all the responsibilities of being self-employed. However, this is currently the only way to be absolutely safe in legal matters if you want to work freelance.

Paddling around in the gray area

Şahin from the Turkish Consulate admits that there has been increasing difficulty in managing foreign workers in Turkey, which has been caused in large part by the lack of standardization of controls among Turkey's institutions.

This means, in practical -- if not legal -- terms, freelancers can survive for some time in this legal "gray area" without getting into bigger trouble. In such a case, it is best if you work for foreign, rather than Turkish firms. If you work at home over the Internet and get your pay deposited in your bank account in your home country, you should be safe. You can make agreements with companies according to the laws of your home country.

Working for Turkish companies as a freelancer is a little more difficult, though not impossible. First of all, you should be careful about who you work for. Many companies are well aware of the situation freelancers in Turkey are in -- and they may try to profit from this. In short: If they don't pay you after you have done the job, you will have no way to appeal to authorities because you would have to admit that you have been working illegally.

When you offer your services you will often be asked whether you can make out an invoice (fatura). You will not be able to do this if you are not self-employed. However, you may offer them a simple expense slip (gider pusulası), on which it will be noted what you earned and that you paid the value-added tax (ÖTV). This tax, currently 17 percent, will be subtracted from the sum you are earning and then be paid by the employer. In this way, the company you worked for won't have any trouble and you can at least prove that you paid the tax for what you did. Last but not least, we want to recommend two online forums: www.freelance.meetup.com/tr and www.worldwidefreelance.com. Here you can meet up with other local freelancers, network and discuss issues relevant to freelance work. Here you may also find some legal info and check out how freelance work is handled in other countries and, who knows, maybe one day the first petition by freelancers to the Turkish authorities will start here