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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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