May 16, 2026
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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