Arabic-language reference guide to company formation in Lebanon under the Code of Commerce (modernized by Law 126/2019). General legal information, not legal advice; verify with Lebanese counsel. The post-2019 crisis affects banking and the real value of statutory capital figures.
Lebanon's most common form is the SARL (limited liability), with a nominal LBP 5,000,000 capital; the SAL (joint stock) requires LBP 30,000,000. Foreigners can own 100% of a SARL; restricted sectors (exclusive commercial representation, banking/insurance, media) require majority-Lebanese ownership or boards. A retained lawyer is mandatory. Note: the currency collapse has made the LBP capital figures negligible, and new companies typically operate via 'fresh dollar' accounts.
