Company Registration

With over 60 years of experience, Mattar Law Firm provides comprehensive company registration services in Lebanon. We handle all entity types — LLC (SARL), Joint Stock (SAL), Holding, Offshore, and foreign branches — with tailored legal advice and efficient registration. A licensed Lebanese attorney is mandatory under the attorney deontology code, and our team guides clients through every step.

Available Entity Types

Partnership (SNC / SCS)

General Partnerships (SNC) and Partnerships in Commendam (SCS) require two or more persons with personal liability. No minimum capital is mandated by law, though registration at the Commercial Register is required.

Limited Liability Company — SARL

One to twenty members (single-member permitted under Law 126/2019). Minimum capital of 5,000,000 LBP, fully paid and bank-deposited. Liability is limited to each partner's share value. Foreign ownership is permitted. Cannot engage in banking, financial operations, or insurance.

Joint Stock Company — SAL

At least three founders; minimum capital of 30,000,000 LBP. Shares are negotiable and transferable. Board of 3–12 members; mandatory external auditor. Foreign ownership generally permitted subject to sectoral restrictions.

Branch Offices & Commercial Representation

Foreign companies may establish local branches or representative offices. Representative offices provide technical assistance only and are exempt from corporate income tax; branches conduct commercial activities and are subject to taxation. Commercial representation is governed by the 1967 Legislative Decree.

Holding Companies

Special joint stock companies under Law 45/83 and Law 772. Permitted activities include owning shares, administering affiliated companies, granting loans to subsidiaries, and holding intellectual property rights. Full foreign ownership allowed.

Offshore Companies

Variants of joint stock companies that operate only in Lebanese Free Zones or outside Lebanese territory. Single shareholder and full foreign ownership are permitted. The annual tax obligation is approximately $600 USD, with exemptions on stamp duties, inheritance, and capital gains.

Key Requirements

• Registered office address in Lebanon for most entity types
• Capital deposit at a Lebanese bank (amount varies by entity)
• Corporate bank account with KYC compliance
• Remote formation possible via notarized Power of Attorney