Lebanon lies at the eastern and of the Mediterranean Sea, north of Israel and west of Syria. Lebanon Mountains run parallel to the western coast, covering most of the country. Lebanon offers the incorporation of holding companies as well as offshore companies.


  • Lebanese Holding Companies are a special type of joint stock companies having a limited object and benefiting from tax exemptions and other provisions.

  • Companies are incorporated within four to seven working days from the moment you provide all the required documents and information.

  • Disclosure of beneficial owners prior to incorporation is NOT required


  • Acquisition of shares or stocks in existing Lebanese or foreign Joint – Stock Companies or Limited Liability companies, or participation in their establishing.

  • Management of the companies in which it owns stocks or shares.

  • Granting loans to the companies in which it owns a minimum of 20% shares and guaranteeing such companies against third parties. For this purpose, the Holding Company may borrow loans from banks and issue bonds provided that the total value of the issued bonds does not exceed, at any given time, five times its capital and its reserves.

  • Acquisition of patents, licenses, trademarks and other reserved rights as well as licensing to companies operating in Lebanon or abroad.

  • Acquisition of personal and real properties; provided that it is for the exclusive needs of the holding companies, and in accordance with laws relative to acquisition by foreigners of real property in Lebanon.


  • An Offshore Company (“OC”) is a legal entity whose object is limited to the activities provided by law.

  • Companies are incorporated within four to seven working days from the moment you provide all the required documents and information.

  • Sole directors are allowed. The director must be an individual either local or non-resident.

  • OC Companies are not required to file annual returns but annual statutory meetings are required. Annual lump sum tax should be paid to the ministry of finance.

  • OC Companies are exempt from corporate tax.


  • Negotiating and signing contracts and agreements concerning operations and transactions executed abroad in relation to assets located abroad or in the free zones.

  • Managing from Lebanon companies and institutions with offshore activities, exporting professional, administrative and regulatory services as well as all kinds of information services and IT programs to companies residing abroad and upon the latter’s request.

  • Carrying out tripartite or multipartite foreign trade transaction abroad. For this purpose, offshore companies may negotiate and sign contracts, ship goods and issue invoices with regards to activities and transactions performed abroad or via the Lebanese free zones. This includes the use of the facilities available in the Lebanese free zones for the storage of the imported goods intended for export.

  • Carrying out maritime transport activities.

  • Acquiring or benefiting from the rights reverting to agencies for products and goods, and representing foreign companies in foreign markets.

  • Opening branches and representation offices abroad.

  • Building, operating, managing and acquiring all kinds of economic projects, except for the prohibitions specified in Article 2 of this law.


  • Formation of the company

  • Provision of registered office

  • Provision of director services

  • Provision of nominee shareholders (if requested and/or required)

  • Provision of company secretary

  • Secretarial, Banking and Legal Support