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Law Pilot
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Knowledge base
Curated Q&A on Lebanese Labour, Corporate, Tax and Commercial law.
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Labour Law
Corporate Law
Tax Law
Commercial Code
Labour Code Art. 28; Social Security Law Art. 49 (end-of-service indemnity)
How is end-of-service indemnity calculated in Lebanon?
Labour Code Art. 40 (annual leave)
How many days of paid annual leave is an employee entitled to?
Code of Commerce Art. 78–215 (SAL); Decree-Law No. 35/1967 (SARL)
What are the main types of companies in Lebanon and the minimum capital required?
Commercial Register Law (Decree 304/1942)
How do I register a new company in Lebanon?
Code of Commerce Art. 144–166
What are the duties of directors of an SAL?
Income Tax Law – Schedule 3 (BIC) and Schedule 1 (wages)
How are employees’ salaries taxed?
Code of Commerce Art. 257 et seq. (commercial agency); Decree 34/1967 (exclusive agency)
What protections does a commercial agent (representative) have under Lebanese law?
Lebanese Labour Code (Law of 23/09/1946) – Art. 50, 58, 74
How much notice must an employer give before terminating an indefinite-term employee?
Labour Code Art. 31 (working hours); Decree 11802/2004
What are the legal working hours and overtime rules?
Labour Code Art. 38, 39 (maternity)
What is the maternity leave entitlement?
Labour Code Art. 50, 50bis (arbitrary dismissal)
When is a dismissal considered arbitrary and what compensation is owed?
Decree-Law No. 45/1983 (Holding); 46/1983 (Offshore)
What is the difference between a Holding and an Offshore company in Lebanon?
Income Tax Law (Decree-Law 144/1959, as amended)
What is the corporate income tax rate in Lebanon?
VAT Law No. 379/2001
Who must register for VAT in Lebanon and what is the rate?
Code of Obligations and Contracts Art. 220 et seq.
What are the essential conditions for a valid commercial contract?
Code of Commerce Art. 459 et seq. (bankruptcy and concordat)
What happens if my company becomes insolvent?