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Tax
March 18, 2025

من هو "المقيم ضريبياً" في لبنان؟ في عالم الأعمال والاستثمارات، يتردد مصطلح "المقيم ضريبياً" بشكل متكرر، خاصة في المسائل المتعلقة بضريبة الدخل. ولكن ما هو التعريف الدقيق لهذا المصطلح في السياق اللبناني؟ ومن هم الفئات المعنية به؟ ولماذا هو مهم بالنسبة لهم؟ هذا ما سنتناوله في هذا المقال المقيم ضريبياً: شخص طبيعي أم معنوي؟ ينقسم تعريف المقيم ضريبياً في القانون اللبناني إلى قسمين رئيسيين: المقيم الشخص المعنوي والمقيم الشخص الطبيعي  الشخص المعنوي المقيم ضريبياً  يشمل هذا التعريف أي كيان قانوني (شركة، مؤسسة، جمعية، إلخ) يتم...

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Business, Family Law
March 17, 2025

Navigating the legal landscape can be daunting, especially in a vibrant and complex country like Lebanon. Whether you’re facing a personal dispute, drawing up a contract, or needing guidance on regulatory matters, finding the right attorney is crucial for achieving success and Kallas Law Firm is here to guide you in your legal matters. This comprehensive guide highlights our legal expertise across various specialties, from corporate law to family matters. With a focus on the unique challenges and opportunities within Lebanon’s...

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Business
March 16, 2025

Drafting the Articles of Association is a crucial step in incorporating a joint stock company (SAL) in Lebanon. These questions will help ensure that all critical aspects are thoroughly considered and addressed, in compliance with the Lebanese Commercial Code. Founders Shareholders' Details: What are the names, nationalities, dates, and places of birth of all shareholders? Beneficial Owners: Who are the beneficial owners of the company? Authorized Persons: Who are the individuals authorized to manage the company or sign on its behalf? General Information Company Name: What...

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Business
March 15, 2025

  Introduction In recent years, Lebanese commercial law has undergone significant changes to address emerging financial crimes. The new Lebanese Commercial Law No. 126, dated March 29, 2019, introduces several provisions aimed at safeguarding companies from malicious activities. This blog post will delve into two key financial crimes outlined in the law: intentional harm to the company and concealment of the company's true financial status. Intentional Harm to the Company Article 253 (1) of the new law establishes penalties for individuals who intentionally damage...

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Criminal Law
February 2, 2025

Navigating the process of obtaining a police clearance statement and clearing a criminal record can be complex, especially for foreign nationals. At our law firm, we are here to guide you through every step of the way. Below, we outline the essential procedures and requirements for issuing a police clearance statement and clearing a criminal record in Lebanon. A. Police Clearance Issuance For foreign nationals, the relevant police department in Beirut (PD) typically issues a police clearance statement within 2-3 business days,...

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