Source register
Source register
532 researched statements on Syrian formation law – each with source, check date and verification status. As of: 11 October 2026.
“Verified against the legal text” and “Official body” count as supported. All other entries are still to be verified and lead to a professional review in the case.
| No. | Statement | Verification status | Source | checked on |
|---|---|---|---|---|
| C-047 | Anti-money-laundering law: identification of the beneficial owner by obliged entities all companies (as bank customers); financial and certain non-financial businesses Under the Anti-Money Laundering Law (Legislative Decree 33/2005), banks and other obliged entities (including exchange and transfer companies, insurers, real estate agents, dealers in high-value goods; lawyers and auditors, among other things in company formation) must establish the identity of their customers and of the beneficial owner, retain records for at least five years and report suspicious cases to the Anti-Money Laundering and Terrorism Financing Authority. Encyclopaedia summary, not the text of the law; the authority's page (cmlc.gov.sy) not retrievable. Whether Decree 33/2005 has since been replaced is not substantiated. |
Secondary sources only – still to be verified | Art. 4, 5, 7 الموسوعة القانونية المتخصصة: قانون مكافحة غسل الأموال وتمويل الإرهاب published 1 May 2005 |
11 October 2026 |
| C-048 | Money laundering: National Strategy 2026 all companies On 21 July 2026 Syria presented a national strategy against money laundering, terrorism financing and proliferation financing (with UNDP); legislative and institutional reforms to align with the FATF Recommendations and greater independence of the financial intelligence unit have been announced. A new anti-money-laundering law is not mentioned in it as having been enacted. Participants include the Ministry of Economy and Industry; UBO is not mentioned in the report. |
Secondary sources only – still to be verified | الجزيرة نت: سوريا تطلق الإستراتيجية الوطنية لمكافحة غسل الأموال وتمويل الإرهاب published 21 July 2026 |
11 October 2026 |
| C-049 | Import/export: express inclusion in the registered purpose sector: import/export Anyone who wants to import or export must expressly include 'استيراد وتصدير' in the registered purpose, state the types of goods and limit themselves to at most five sectors. A separate importer/exporter register or a general import licence requirement (إجازة استيراد) after 2024 could not be substantiated – unconfirmed; page of the former Ministry of Foreign Trade (syrecon.gov.sy) not retrievable. |
Official body | SANA: الاقتصاد والصناعة تصدر تعميماً لتوحيد إجراءات السجل التجاري في المحافظات published 28 March 2026 |
11 October 2026 |
| C-050 | Customs law: new customs law and customs tariff 2026 sector: import/export Decree 109/2026 enacted a new customs law that replaces Customs Law 38/2006 and Customs Police Law 37/2006. Decree 110/2026 introduces the 'harmonised customs tariff', effective from 1 June 2026; earlier tariff decrees (including 2651/2001, 377/2014) cease to be in force. Date of issue of the decrees and entry into force of Decree 109 not stated; customs rates cannot be given in general terms. Supplementary: https://syrianbusinessgateway.com/syrian-customs-law-109-2026-business-impact/ |
Secondary sources only – still to be verified | Syrian Business Gateway: التعريفة الجمركية المتناسقة في سوريا: ماذا يعني المرسوم 110 للمستوردين والمصدرين؟ published 19 May 2026 |
11 October 2026 |
| C-051 | Customs administration: General Authority for Border Crossings and Customs sector: import/export Responsible for customs, land and sea border crossings, ports and free zones is the General Authority for Border Crossings and Customs, created on 23 November 2025 by Decree 244, which absorbed the former General Customs Directorate (Ministry of Finance) and the authority for land and sea ports and reports directly to the President. Secondary source; decree year 2025 from the context. |
Secondary sources only – still to be verified | General Authority for Borders and Customs (Syria) – Wikipedia | 11 October 2026 |
| C-052 | Import policy: individual bans (used cars, agricultural products) sector: import/export Import policy is steered through individual decisions: since 29 June 2025 the import of used passenger cars has in principle been stopped (exceptions include trucks and construction machinery up to 10 years old, buses with more than 32 seats up to 4 years old, new cars up to two years after the year of manufacture); further decisions concern temporary import stops for agricultural products. In May 2026 used car imports into free zones were permitted under conditions (search result snippet only). A consolidated ban/negative list was not found. |
Secondary sources only – still to be verified | Enab Baladi: Ministry of Economy halts importing used cars published 30 June 2025 |
11 October 2026 |
| C-053 | Road freight transport: transshipment requirement at borders sector: transport/logistics; import/export Since a decision of the authority for land and sea ports of 6 February 2026, non-Syrian trucks may not enter via land border crossings; goods are transshipped in the customs yard between Syrian and foreign trucks (exception: transit with customs escort). Domestic trucks need an official receipt from the freight office for loading/unloading at border crossings and ports; this is issued by the Ministry of Transport. Licence requirements for forwarding/transport companies themselves (Ministry of Transport) not substantiated – unconfirmed. |
Secondary sources only – still to be verified | Enab Baladi: Syria Bans Entry of Non-Syrian Trucks, Except Transit published 7 February 2026 |
11 October 2026 |
| C-054 | Telecoms/internet: services requiring a licence sector: IT/telecoms The Telecommunications and Post Regulatory Authority grants standard licences for, among others: fixed-line internet services, value-added services/public outdoor Wi-Fi, electronic top-up of mobile credit, internet cafés, passenger transport apps, delivery platforms, location/tracking services and hosting. Legal bases and conditions are in linked PDFs (not retrieved). Pure software development/IT consulting is not named in the list – a licence requirement for it is not substantiated. Standard licence for money transfer services suspended according to the page. published_date = retrieval date. |
Official body | الهيئة الناظمة للاتصالات والبريد: التراخيص النمطية published 11 October 2026 |
11 October 2026 |
| C-055 | Internet providers and satellite internet sector: IT/telecoms Internet service providers need a licence from the Ministry of Communications and Information Technology or the Telecommunications and Post Regulatory Authority; unlicensed distribution or operation of satellite internet (e.g. Starlink) is considered a violation. As at February 2025; specific licence conditions not substantiated. |
Secondary sources only – still to be verified | Enab Baladi: «الاتصالات السورية» تمنح تراخيص لمزودي الإنترنت published 10 February 2025 |
11 October 2026 |
| C-056 | E-commerce, e-signature, data protection sector: IT/online retail The legal framework is given as the Electronic Transactions Law 3/2014, the E-Signature Law 4/2009 and a data protection law with implementing instructions (page of the Ministry of Communications). Whether these texts continue to apply unchanged and whether online shops need a licence of their own could not be checked. search result snippet only; nans.gov.sy, moct.gov.sy and parliament.gov.sy blocked by robots.txt. One snippet points to a newer 'law on digital signature and IT services' as a replacement for Law 4/2009 – number/date unchecked. |
Unconfirmed – still to be verified | الهيئة الوطنية لخدمات تقانة المعلومات: قانون المعاملات الإلكترونية | 11 October 2026 |
| C-057 | Business/management consulting sector: consulting A special sector licence for general business or management consulting could not be substantiated. Activities reserved under professional rules must be observed (legal advice/drafting of company agreements by licensed lawyers; statutory audit by licensed auditors from the ministry's list). Negative finding without a positive source; the articles cited substantiate only the reservation for auditors. The tax draft counts 'consulting' among the 10% sectors (not in force). |
Unconfirmed – still to be verified | Art. 34 Abs. 9; 71 Abs. 3 المرسوم التشريعي 29 لعام 2011 قانون الشركات published 14 February 2011 |
11 October 2026 |
| C-058 | Health professions: licensing and nationality sector: health Health professions may be practised only with a professional qualification, registration with the Ministry of Health and its licence. The permanent licence requires Syrian nationality and registration with the ministry and the professional association; non-Syrians can obtain a licence limited to one year and tied to a location. Foreign qualifications must be equivalent and require an examination. Old text from 1970; later amendments and continued validity after 2024 not checked. published_date approximate (year 1970). |
Verified against the legal text | Art. 2, 3, 4, 7 المرسوم التشريعي رقم 12 لعام 1970 قانون مزاولة المهن الطبية (Text bei Apothekerkammer Damaskus) published 1 January 1970 |
11 October 2026 |
| C-059 | Pharmacies: approval and ownership sector: health (pharmacies) A pharmacy may be opened only with approval from the Ministry of Health; the applicant must be a pharmacist registered with the ministry and the professional association and must declare that the pharmacy belongs entirely to them. The approval is personal; a pharmacist may own only one pharmacy or one laboratory. A capital company as owner of a pharmacy is therefore not provided for (exceptions: special pharmacies, among others for private hospitals). Continued validity after 2024 not checked. |
Verified against the legal text | Art. 19, 20, 21, 39 المرسوم التشريعي رقم 12 لعام 1970 قانون مزاولة المهن الطبية published 1 January 1970 |
11 October 2026 |
| C-060 | Medical laboratories, practices, hospitals sector: health Medical laboratories are licensed by the Ministry of Health for doctors, pharmacists and others with at least four years of specialist training. Doctors, dentists and midwives may run only one practice. Licensing rules for private hospitals and pharmaceutical warehouses are not contained in Legislative Decree 12/1970 and could not be substantiated. For foreign medical and pharmaceutical products there is an organisational decision of the Ministry of Health No. 5/T of 1 March 2026 on the bases for registration (search result snippet only, moh.gov.sy; content not retrievable). |
Verified against the legal text | Art. 13, 15, 17, 47 المرسوم التشريعي رقم 12 لعام 1970 قانون مزاولة المهن الطبية published 1 January 1970 |
11 October 2026 |
| C-061 | Private security services sector: security services Decree 55/2026 governs the formation and licensing of protection, guarding and security training companies: at least 51% of the capital must be held by Syrians, head office in Damascus with branches in the areas of operation, classification into three categories by number of employees, capital and security deposit; supervision by the Ministry of Interior (weapons, uniforms, training centres). Existing companies had to adapt within 60 days. Exact decree date and capital amounts not stated; valid_from estimated (before 10 March 2026). |
Secondary sources only – still to be verified | Enab Baladi: سوريا تنظم نشاط الشركات الأمنية.. 51% ملكية سورية published 10 March 2026 |
11 October 2026 |
| C-062 | Tourism offices / travel agencies sector: tourism Tourism offices and travel agencies are licensed by the Ministry of Tourism or the tourism directorate of the province (procedure of 5 November 2025): initial application with proof of floor area and proof of lease/ownership, name approval, site inspection, then financial and staffing requirements (including a financial guarantee, staff registered with social insurance, application for the tourism register and joining the chamber of tourism), final inspection and licence. Operating before the licence is granted is prohibited. The report states amounts (starting budget 10 million, guarantee 25 million, fee SYP 110,000–200,000 old); because of the 2026 currency changeover, check before use. No legal rule cited. |
Secondary sources only – still to be verified | Enab Baladi: ما آلية ترخيص المكاتب السياحية في سوريا published 6 November 2025 |
11 October 2026 |
| C-063 | Private international educational institutions sector: education Decree 174/2025 (2 September 2025) authorises the Minister of Education to license private international educational institutions of natural or legal persons; a fee is payable to the ministry for each enrolled pupil. Private educational institutions generally need a licence from the Ministry of Education. General licence conditions for private schools/institutes (formerly Legislative Decree 55/2004) not checked. Fee according to the report SYP 2 million (old) per pupil – check before use. |
Secondary sources only – still to be verified | Enab Baladi: ما هدف السماح بترخيص المؤسسات التعليمية الدولية الخاصة published 3 September 2025 |
11 October 2026 |
| C-064 | Money exchange and money transfer sector: financial services Money exchange and money transfer may be operated only by entities licensed by the Central Bank. On 10 October 2026 the Central Bank reported 755 warnings to unlicensed businesses following on-site inspections with the Ministry of Interior. Banks, insurance companies and exchange offices are subject to their own supervisory authorities and are excepted from the approval-submission procedure of the commercial register circular. Minimum capital figures (USD 5 or 10 million, max. 30 branches) come from an unofficial third-party source in the report – unconfirmed, do not adopt. Central Bank page (cb.gov.sy) not retrievable. |
Secondary sources only – still to be verified | الجزيرة نت: وجه 755 إنذارا.. مصرف سوريا المركزي يلاحق منشآت صرافة وحوالات غير مرخصة published 10 October 2026 |
11 October 2026 |
| C-065 | Investment projects: Investment Law and Investment Authority investment projects (including with foreign investors) Decree 114/2025 (July 2025) amended Investment Law 18/2021. According to the Syrian Investment Authority, it allows investors 100% ownership of the investment project, protects against seizure, permits the transfer of profits and funds abroad and makes the Investment Authority the implementing body. The decree text is available at SANA only as images (https://sana.sy/economy/2249713/); details (incentives, procedure, implementing provisions) not checked. Thematically also belongs to other blocks. |
Official body | SANA: Interview mit dem Generaldirektor der Syrischen Investitionsbehörde zu Dekret 114/2025 published 13 January 2026 |
11 October 2026 |
| C-066 | Construction/contracting, food, industry: approvals sectors: construction, food, industry Secondary sources mention additional approvals for construction/contracting companies (classification/professional association), food businesses (health clearances) and industrial businesses (establishment and operating licence, civil defence and environmental clearances); the competent body, legal basis and conditions could not be substantiated as at 2026. Source names no laws and no authorities by name. Open check item for follow-up research (contractors' association, industry directorate, health directorate). |
Unconfirmed – still to be verified | Insight Syria: دليلك الشامل للتراخيص التجارية والصناعية في سوريا published 24 October 2025 |
11 October 2026 |
| C-067 | Completeness: official sources that could not be retrieved all companies Several official primary sources were technically not retrievable (parliament.gov.sy, syriantax.gov.sy, mosal.gov.sy, cb.gov.sy, cmlc.gov.sy, moct.gov.sy, syrecon.gov.sy, dci-syria.org; content of mitcp.gov.sy only as a header). Statements on taxes, compulsory chamber membership, work permit fees, Central Bank licences and UBO are therefore partly based on secondary sources. Methodological note, not a legal rule. Recommended: manual re-check of these pages in a browser. |
Unconfirmed – still to be verified | الإدارة العامة للتجارة الداخلية وحماية المستهلك – إجراءات تأسيس ومنح سجل تجاري لشركات الأشخاص | 11 October 2026 |
| D-001 | LD 29/2011 Art. 5 all founders The law recognises five legal forms: general partnership, limited partnership, silent partnership, limited liability company (LLC), joint-stock company. Conditions/exceptions: Teaching material describes the catalogue as exhaustive. Expert review: Check paragraph numbers against the original text (read via model analysis). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 5 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-002 | LD 29/2011 Art. 6 all Types of company: commercial, mixed, state-owned joint-stock company, free-zone, holding, offshore (activity outside Syria only) and civil companies. Conditions/exceptions: Details on holding/offshore company are contained in articles not read. Expert review: Check the articles on holding/offshore. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 6 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-003 | LD 29/2011 Art. 3, 13 all companies subject to registration Formation must be entered in the companies register within 30 days; amendments likewise within 30 days. Legal personality vis-à-vis third parties only upon registration; silent partnership excepted; free-zone companies with the free-zone register. Conditions/exceptions: Founders are jointly and severally liable for transactions of the formation phase (Art. 13). Expert review: Check paragraph numbers against the original text (read via model analysis). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 3, 13 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-004 | LD 29/2011 Art. 7, 8 all One companies register per province with sub-registers (commercial, civil, mixed, offshore companies); the register extract contains, among other things, number, company name, legal form, purpose, duration, capital, registered office, managers, power of representation; shareholders designate a chosen address for service. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 7, 8 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-005 | LD 29/2011 Art. 9 all Deletion, among other cases, if the company does not commence any activity within two years after registration. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 9 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-006 | LD 29/2011 Art. 10, 12 all A company formed and registered in Syria is Syrian and must have its registered office in Syria; branches in Syria/abroad permitted. Conditions/exceptions: Free-zone companies excepted; special rules on real estate where there are foreign shareholders. Expert review: Acquisition of real estate where there is foreign participation. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 10, 12 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-007 | LD 29/2011 Art. 11 all The company name must not be contrary to public morals, liable to be confused, a duplicate or the name of a world-famous enterprise; the registrar may refuse. Expert review: Name check/reservation (procedure not evidenced by primary sources). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 11 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-008 | LD 29/2011 Art. 14, 57 all; LLC Company name, legal form and register number must appear on all documents/advertisements; LLC additionally the suffix 'محدودة المسؤولية' and a statement of capital. Conditions/exceptions: Fines of 25,000/50,000 SYP are amounts from 2011 (historical). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 14, 57 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-009 | LD 29/2011 Art. 18 all Grounds for dissolution: expiry of term, achievement of purpose, shareholders' resolution, insolvency, judgment, merger, falling below the minimum number of shareholders without correction within 6 months after formal notice. Expert review: Check paragraph numbers against the original text (read via model analysis). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 18 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-010 | LD 29/2011 Art. 19-28 dissolution Liquidation: company retains legal capacity until completion; liquidator by contract/resolution/court; registration within 3 days, publication within 7 days; suffix 'in liquidation'; call to creditors within 3 months; order of priority costs–taxes–wages–creditors–shareholder loans. Expert review: Entire liquidation procedure by a lawyer; check paragraph numbers against the original text (read via model analysis). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 19-28 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-011 | LD 29/2011 Art. 29, 32, 33 general partnership General partnership: at least 2 partners with full legal capacity, unlimited joint and several liability; application with partnership agreement to the registrar; registration within 2 working days; objection against refusal within 30 days. Conditions/exceptions: Auditor requirement from capital > 10 million SYP (Art. 34 para. 9, amount from 2011). Expert review: Check paragraph numbers against the original text (read via model analysis). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 29, 32, 33 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-012 | LD 29/2011 Art. 44-46, 50 limited partnership Limited partnership: at least one general partner and one limited partner; limited partner is liable up to the contribution, may not manage; his name in the firm name leads to full liability towards persons acting in good faith. Conditions/exceptions: Otherwise the rules for the general partnership apply. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 44-46, 50 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-013 | LD 29/2011 Art. 51-54 silent partnership Silent partnership: no legal personality, no registration. Conditions/exceptions: Joint and several liability if it has held itself out externally as a company. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 51-54 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-014 | LD 29/2011 Art. 55 LLC Limited liability company (LLC): at least 2 shareholders, liability limited to the contribution; single-member LLC permitted (details by ministerial decision); always a commercial company. Art. 55 does not state a maximum number. Conditions/exceptions: Press (2020) states 'max. 50' – not found in the text of the law. Expert review: Clarify maximum number. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 55 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-015 | LD 29/2011 Art. 56 paras. 1-4 LLC LLC capital in Syrian pounds (other currency only with ministry permission); the law states NO minimum amount. Payment in full within 30 days after approval, or a different deadline: at least 40 % of the cash contributions upon approval, remainder within 1 year (otherwise revocation). Proof by bank receipt; account blocked until the register certificate is presented. Expert review: Current minimum amount + conversion to new lira. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 56 Abs. 1-4 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-016 | LD 29/2011 Art. 56 paras. 5-8, 59, 60 LLC LLC: shares equal and indivisible; contributions in kind permitted (not labour/services), valuation report by a Syrian expert/licensed auditor, transfer within 60 days after approval; no public subscription; no insurance, banking, savings business. Expert review: Check paragraph numbers against the original text (read via model analysis). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 56 Abs. 5-8, 59, 60 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-017 | LD 29/2011 Art. 61 LLC LLC formation application to the ministry (approval of the articles of association) after payment of fees, signatures certified; content: founders (name, nationality, shares, address for service), company name, purpose, duration, capital, payment deadline, registered office/branches, contributions in kind. Annexes: articles of association, appointment of managers and auditor, valuation report where applicable. Representation by power of attorney possible. Expert review: Current form/model articles of association of the ministry (not retrievable). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 61 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-018 | LD 29/2011 Art. 62 LLC The minister decides on approval of the articles of association within 7 days; objection against refusal within 30 days, then administrative court. Within 60 days after approval the registration documents must be submitted (approved articles of association, appointments, proof of payment, transfer of contributions in kind, declarations of the managers, publication in the Official Gazette); otherwise revocation possible. Conditions/exceptions: SANA 08/2026: via the portal 'provisional registration' in max. 5 working days (statement of practice, not a legal deadline). Expert review: Check the '7 days' deadline against the original. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 62 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-019 | LD 29/2011 Art. 67 LLC LLC managers: one or more, shareholders or third parties, max. 5 (with >25 shareholders max. 7); of full age, in possession of civil rights, not in public service, no relevant conviction; proof by declaration and certified criminal record extract; term of office max. 4 years, renewable. A nationality requirement is not stated in the text read. Expert review: Foreign managers: residence/work permit. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 67 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-020 | LD 29/2011 Art. 64, 66 LLC – amendment Share transfer LLC: before a notary, an official of the Companies Directorate or a manager in accordance with the ministry's model; effective only upon entry in the list of shareholders; free among shareholders; right of pre-emption according to the articles of association. Expert review: Check paragraph numbers against the original text (read via model analysis). Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 64, 66 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-021 | LD 29/2011 Art. 68, 71 LLC – ongoing LLC: annual financial statements (report, balance sheet, profit and loss account, cash flow), audited, in the first 5 months of the financial year; ordinary meeting in the first 6 months; invitation at least 14 days in advance; 10 % of the shares may demand convening. Conditions/exceptions: Art. 71 para. 7 et seq. and quorums (Art. 72 et seq.) not read. Expert review: Quorums/majorities, capital change. Source reading status: partially read (Only 46,894 characters extractable via WebFetch: Art. 1-71 para. 7 (breaks off mid-sentence). Read via model analysis (no raw text): Art. 1-15 individually, Art. 16-54 summarised, Art. 55-71 in detail. NOT read: Art. 72 to the end (LLC meeting/capital change, joint-stock company, holding, foreign/offshore companies, conversion, merger, penalties, Art. 224 transition) and the executive instructions.). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Verified against the legal text | Art. LD 29/2011 Art. 68, 71 المرسوم التشريعي 29 لعام 2011 قانون الشركات (+ laut PDF-Titel التعليمات التنفيذية) |
11 October 2026 |
| D-022 | Executive instructions on Art. 55 para. 3 LD 29/2011, Art. 1-8 single-member LLC Single-member LLC (executive instructions, undated approx. 2011): purpose limited to one activity/one project; company name with suffix; application + model articles of association at the Companies Directorate/provincial directorate; a legal person as founder submits register extract, articles/partnership agreement, consent resolution and latest audited balance sheet; non-Syrians only within the framework of investment laws; capital to be paid in full on formation. Conditions/exceptions: Unofficial reproduction without number; capital amount (5 million) outdated; rule on foreigners refers to old investment law. Expert review: Continued validity of the restriction on foreigners and of the single-purpose rule. Source reading status: partially read (Art. 1-23 as a summary). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Secondary sources only – still to be verified | Art. Ausführungsbestimmungen zu Art. 55 Abs. 3 LD 29/2011, Art. 1-8 التعليمات التنفيذية لشركة الشخص الواحد المحدودة المسؤولية (Wiedergabe) |
11 October 2026 |
| D-023 | Ministerial decision (no. unknown); LD 29/2011 Art. 56 states no amount LLC, joint-stock company, holding Minimum capital: historically (Decision 2128, undated) LLC/partnerships 5 million, single-member LLC 10 million, private joint-stock company 15 million, public joint-stock company 100 million, holding 1 billion SYP. For 2026 only from secondary sources: LLC 50 million, holding 1 billion old SYP after repeal of an increase to 250 million/2 billion. No official current decision read. Conditions/exceptions: Do not present as a current figure; new lira since 01.01.2026 (conversion unclear). Expert review: Enquire with the Companies Directorate about the current capital decision (no./date/amount in new lira). Source reading status: fully read (entire article). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Conflicting sources – still to be verified | Art. Ministerbeschluss (Nr. unbekannt); LD 29/2011 Art. 56 nennt keinen Betrag إلغاء قرار رفع رسوم ورأس المال الأدنى للشركات في سوريا |
11 October 2026 |
| D-024 | Circular without no. (only press report SANA/Enab Baladi/Al Arabiya) sole trader and all companies Circular of the Ministry of Economy and Industry (reported 28.-30.03.2026): commercial register max. 5 unrelated activities according to SYRSIC (levels 5/6, code+name); import/export only if expressly stated with types of goods, max. 5 sectors; 'participation in tenders' only where related to the purpose. Conditions/exceptions: Original text not read. Expert review: Obtain the original circular. Source reading status: fully read (entire article (report on circular; original text not found)). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Official body | Art. Rundschreiben o. Nr. (nur Pressebericht SANA/Enab Baladi/Al Arabiya) الاقتصاد والصناعة تصدر تعميماً لتوحيد إجراءات السجل التجاري في المحافظات published 28 March 2026 |
11 October 2026 |
| D-025 | Circular 03/2026 (press report) LLC, joint-stock company Capital companies may use a provisional registered office for 6 months on formation, thereafter a permanent registered office; lease/investment/loan-for-use agreements for the registered office for one calendar year with a clear start/end date; on formation/change of purpose the required approvals/licences must be submitted (except sectors supervised otherwise such as banks, insurance companies, exchange offices). Expert review: Which activities require prior approval. Source reading status: fully read (entire article (report on circular; original text not found)). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Official body | Art. Rundschreiben 03/2026 (Pressebericht) الاقتصاد والصناعة تصدر تعميماً لتوحيد إجراءات السجل التجاري في المحافظات published 28 March 2026 |
11 October 2026 |
| D-026 | Circular 03/2026 (press report) foreign sole traders; companies with foreign shareholders The retail trade register of foreigners does not cover import (exception: investment project under the Investment Law, import for project equipment/activity). Representation of foreign enterprises/commercial agencies prohibited if an owner/shareholder is a non-Syrian. Expert review: Effect on dual nationals and mixed companies. Source reading status: fully read (entire article (report on circular; original text not found)). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Official body | Art. Rundschreiben 03/2026 (Pressebericht) الاقتصاد والصناعة تصدر تعميماً لتوحيد إجراءات السجل التجاري في المحافظات published 28 March 2026 |
11 October 2026 |
| D-027 | Ministry decision 07.01.2026 (press report) existing registers Commercial registers issued in 2025 are valid until the end of the term of the registered office/management (whichever event is earlier); renewal in 2026 in the same month as the registration (ministry decision 07.01.2026 according to SANA). Source reading status: fully read (entire article (report on circular; original text not found)). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Official body | Art. Ministeriumsentscheidung 07.01.2026 (Pressebericht) الاقتصاد والصناعة تصدر تعميماً لتوحيد إجراءات السجل التجاري في المحافظات published 28 March 2026 |
11 October 2026 |
| D-028 | SANA 07.07.2026 and 03.08.2026 online formation Formation portal comreg.itcp.gov.sy: user name/password in person at the General Directorate in Damascus or the companies departments of the provincial directorates; thereafter data entry, upload, status tracking. Forms used so far: LLC, single-member LLC, private joint-stock company. Remote identification, e-register extract, online amendments have been announced, not implemented. Conditions/exceptions: Portal contents themselves not viewable. Expert review: Whether authorised representatives receive access data. Source reading status: fully read (entire article). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Official body | Art. SANA 07.07.2026 und 03.08.2026 إطلاق خدمة تأسيس الشركات عبر البوابة الإلكترونية للإدارة العامة للتجارة الداخلية published 7 July 2026 |
11 October 2026 |
| D-029 | Commercial Law 33/2007 Art. 9, 10, 25 sole trader Sole trader: registration in the commercial register within 1 month after opening/acquisition of the business with the registrar at the principal place of business, declaration in 2 copies (name, trade name, birth details, nationality, object, authorised representatives, among others). Small trades (e.g. itinerant vendors) exempt from the registration and bookkeeping obligation. Conditions/exceptions: Unofficial reproduction; currency unverified. Expert review: Current form/practice of the commercial register office. Statute text read only in an unofficial reproduction. Source reading status: partially read (Art. 1-96 visible (breaks off in Art. 96); read Art. 9-13, 15-60 (merchant, books, commercial register, trade name, business establishment).). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Secondary sources only – still to be verified | Art. Handelsgesetz 33/2007 Art. 9, 10, 25 قانون التجارة رقم 33 لعام 2007 (Wiedergabe) |
11 October 2026 |
Translations are provided for understanding. The official Arabic original texts are binding.