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Legislative Decree 45/1983 Tag

Home / Posts tagged "Legislative Decree 45/1983"
Practical Guide to Lebanese Commercial Law
May 16, 2026

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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Lebanese Commercial Law — Practical Guide
May 16, 2026

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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