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Practical Guide to Lebanese Commercial Law

Home / Practical Guide to Lebanese Commercial Law

The Joint Stock Company in Lebanese Law — Part 2: Operations, Dissolution, and Mergers

Part 4 of the Practical Guide to Lebanese Commercial Law — operations of the Joint Stock Company (board, auditors, general assemblies), dissolution and liquidation, and mergers and demergers (Articles 144–225 of the Lebanese Code of Commerce + Book IX), incorporating the 57 amendments introduced by Law No. 126 of 2019....

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The Limited Liability Company in Lebanese Law

A detailed exposition of the Limited Liability Company (SARL) regime in Lebanon under Legislative Decree No. 35 of 5/8/1967 — the concept and distinctive features, incorporation, capital parts and disposal, management, assemblies, capital increase and reduction, auditor, profits and dissolution, conversion to SAL, and criminal sanctions, with full coverage of the Law No. 126/2019 reform of 24 of the 35 articles (single-partner SARL, three-tier preemption ladder, five-year prescription on manager liability)....

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Offshore Companies in Lebanese Law

A detailed exposition of the Lebanese Offshore Companies regime under Legislative Decree No. 46 of 24/6/1983 — the ten permitted activities, the prohibitions, the ten statutory carve-outs from the SAL regime (including the sole shareholder post-2008), the tax regime (full income-tax exemption plus an LBP 50 million annual lump-sum tax), with a chronology of the six amendments (1991, 1995, 2000, 2008, 2018, 2022)....

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Holding Companies in Lebanese Law

A detailed explanation of the Holding company regime in Lebanon under Legislative Decree No. 45 of 24/6/1983 — designation, exclusive object (5 categories), concentration cap, the seven carve-outs from the SAL regime, tax regime (exemption + LBP 50 million fixed annual tax), penalty for breach of object, and amendment chronology (1991, 1995, 2006, 2022) under Budget Laws and dedicated amendment statutes....

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Comparative Table of Principal Features: SAL, Holding, Offshore, and SARL Companies under Lebanese Law

Comprehensive comparative table of the four principal Lebanese commercial company forms — SAL (Société Anonyme Libanaise), Holding Company, Offshore Company, and SARL (Société à Responsabilité Limitée) — covering incorporation, partners and shareholders, management, statutory audit, accounting and publication, tax regime, and other obligations. Includes Law 126/2019 and the 2022 Annual Budget Law amendments....

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How to Establish a Branch of a Foreign Company in Lebanon

Lebanon is a strategic gateway for foreign businesses expanding into the Middle East. One of the most practical investment structures is setting up a branch office. This guide explains the legal requirements, registration process, required documents, and tax implications for establishing a branch in Lebanon. Legal Framework for Branch Registration in Lebanon Under Lebanese law, any foreign company intending to maintain a permanent place of business in Lebanon must register a branch with the Commercial Registrar. Before applying for registration, the company...

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Lebanon Asset Search: How to Find Real Estate and Company Ownership Records

When handling international disputes, cross-border litigation, or enforcing a foreign judgment in Lebanon, conducting an asset search is often crucial. These searches are common in commercial conflicts, real estate disputes, and divorce cases, where verifying whether an individual owns property or company shares can significantly impact the outcome. This guide explains what information is publicly accessible under Lebanese law, what is restricted, and how long each step typically takes. What Information Is Public? Under Lebanese law, certain records are available for public access,...

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الشركة ذات الشريك الواحد في لبنان: كل ما تحتاج معرفته

شهد الإطار القانوني للشركات في لبنان تحديثات مهمة مع صدور القانون رقم 126 لعام 2019 الذي عدّل المرسوم الاشتراعي رقم 35 الصادر عام 1967. ومن أبرز هذه التعديلات السماح بتأسيس شركة محدودة المسؤولية ذات شريك واحد، ما يعرف بشركة الشخص الواحد، وهو شكل قانوني يجمع بين المرونة وحماية المسؤولية المحدودةإذا كنت رائد أعمال أو مستثمر تفكر في هذا الخيار، فإليك أهم النقاط التي يجب معرفتهاالأساس القانونيتخضع الشركة ذات الشريك الواحد لأحكام المرسوم الاشتراعي رقم 35/1967 وتعديلاته بموجب القانون 126/2019يمكن لشخص...

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