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 |
|---|---|---|---|---|
| D-030 | Commercial Law 33/2007 Art. 27, 28, 32, 37, 40 all commercial companies Companies: commercial register application within 1 month after formation with a certified copy of the contract/articles of association and an extract in 2 copies; amendments, managers, dissolution to be registered; other entries within 1 month from the date of the document; place + register number on business papers; registration takes effect against third parties from the date of registration. Conditions/exceptions: Fines Art. 38/39 historical amounts. Expert review: Interplay of companies register/commercial register in practice in 2026. 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. 27, 28, 32, 37, 40 قانون التجارة رقم 33 لعام 2007 (Wiedergabe) |
11 October 2026 |
| D-031 | Commercial Law 33/2007 Art. 16-22 sole trader, companies Merchants keep at least a journal and an inventory book, in Arabic, initialled by the court; retention 10 years; electronic keeping permitted in accordance with ministry requirements. Expert review: Accountant: current practice on initialling/electronic bookkeeping. 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. 16-22 قانون التجارة رقم 33 لعام 2007 (Wiedergabe) |
11 October 2026 |
| D-032 | Commercial Law 33/2007 Art. 24, 29 foreign company Branches/agencies of foreign enterprises are kept in a separate register at the ministry; registration under a special law. 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. 24, 29 قانون التجارة رقم 33 لعام 2007 (Wiedergabe) |
11 October 2026 |
| D-033 | Law 34/2008 Art. 2-33 foreign company: branch/office/representative office Law 34/2008 (continued validity in 2026 not officially confirmed) distinguishes branch, temporary office (1 year, renewable once, minister's consent), representative office (no profit-making) and regional office (no commercial activity in Syria); general manager in principle a Syrian (exception: minister's consent); registration within 30 days; financial statements within 90 days after the end of the financial year; books 5 years. Conditions/exceptions: Unofficial, summarised reproduction; capital (50 million SYP, Art. 5) and fees from 2008 historical; new document model of the ministry 04/2026 not readable. Expert review: Continued validity, current list of documents, legalisation, capital. Source reading status: partially read (Art. 1-65 + fee table read as a summary by the model (no verbatim wording); Art. 58 amount truncated.). 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. Gesetz 34/2008 Art. 2-33 القانون رقم 34 لعام 2008 تسجيل الشركات والمؤسسات الأجنبية التي يقع مركزها خارج سوريا (Wiedergabe) |
11 October 2026 |
| D-034 | Circular 25.05.2025 (press report) existing companies May 2025: ministry gave companies with capital not fully paid in one year for regularisation (reference Art. 56, 92, 224 LD 29/2011); until then no certified register extracts. Conditions/exceptions: Deadline has since expired; follow-up rule unknown. Expert review: Status of legacy companies. 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. |
Secondary sources only – still to be verified | Art. Rundschreiben 25.05.2025 (Pressebericht) وزارة الاقتصاد في سوريا تمنح الشركات سنة واحدة لاستكمال تسديد رأس مالها published 25 May 2025 |
11 October 2026 |
| D-035 | Law 18/2021 Art. 3 as amended by Law 2/2023 Art. 3 ONLY approved investment projects (with إجازة الاستثمار) The Investment Law applies to projects which an investor establishes alone or jointly with public/cooperative bodies and which have received an investment licence; further to projects on offered state private property, real estate development projects and legacy projects/zones under Law 15/2008. An ordinary company without an investment licence does not fall under lit. a. Conditions/exceptions: Excepted: banks of all kinds, exchange offices, microfinance banks, deposit-taking financial institutions. Whether Art. 3 has applied unchanged since 2025 is evidenced only indirectly (Decree 114 does not replace Art. 3). Expert review: Lawyer: confirm current version of Art. 3 and delimitation from mere company formation. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–15 (overview); Art. 1 and 3 in depth.). 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. Gesetz 18/2021 Art. 3 i.d.F. Gesetz 2/2023 Art. 3 Gesetz Nr. 2/2023 vom 22.03.2023 – Änderung des Investitionsgesetzes 18/2021 (Volltext, 15 Artikel) published 22 March 2023 |
11 October 2026 |
| D-036 | Decree 114/2025 Art. 1 (replaces Art. 1 Law 18/2021) ONLY approved investment projects (with إجازة الاستثمار) An investor may be a Syrian or foreign, natural or legal person. The investment licence is a document of the investment authority, granted after examination of the application and obtaining of all necessary approvals; it permits the start of project implementation. Conditions/exceptions: Definition applies 'under this decree/law' – not as a general rule of company law. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 1 (ersetzt Art. 1 Gesetz 18/2021) Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-037 | Executive instructions (Decision No. 1 of 04.11.2025) Art. 11, Art. 10 lit. ه ONLY approved investment projects (with إجازة الاستثمار) The investment licence is a prerequisite for the benefits of the law. The applicant is the investor or his authorised representative; an already existing company is not required – a commercial register extract need only be submitted if the applicant is already a legal person. According to the transcript, the investor service centre can also register companies. Conditions/exceptions: Licence does not replace formation under company law; relationship/sequence is not regulated in the articles read. Expert review: Lawyer/investment authority: sequence of company formation vs. licence application; check Art. 10 lit. ه in the official PDF. Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 (Beschluss Nr. 1 v. 04.11.2025) Art. 11, Art. 10 lit. ه Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-038 | Executive instructions Art. 11 para. أ nos. 1–13, para. ب ONLY approved investment projects (with إجازة الاستثمار) Application documents for the investment licence: economic feasibility study; list of fixed assets; project duration; timetable with start of operations; evidence of earlier projects (if any); declaration of knowledge of the regulations and of accuracy; notarially certified power of attorney; identity card or passport (foreigners); commercial register extract where applicable; land register extract without encumbrance entries or lease agreement covering the project duration or other proof of use; investor card according to the authority's model; proof of financial capacity; sector-specific documents according to the procedures manual. Examination takes place only after signature, completeness and payment of the processing fee. Conditions/exceptions: Amount of fee not in the text; is set by the Council on the proposal of the board of directors (Art. 16). Expert review: Investment authority: obtain current procedures manual and fee decision. Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 Art. 11 Abs. أ Nr. 1–13, Abs. ب Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-039 | Decree 114/2025 Art. 9 (replaces Art. 18 Law 18/2021); executive instructions Art. 13 … ONLY approved investment projects (with إجازة الاستثمار) The application for the investment licence including all individual approvals must be decided within no more than 30 working days; the period begins on the day after complete submission of the documents and payment of the costs. Conditions/exceptions: No deemed approval in case of silence; expiry of the period only opens the way to an objection. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 9 (ersetzt Art. 18 Gesetz 18/2021); Ausführungsbestimmungen Art. 13 (zweite Zählung) Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-040 | Decree 114/2025 Art. 10 (replaces Art. 19); executive instructions Art. 14 ONLY approved investment projects (with إجازة الاستثمار) Refusals must be reasoned. Objection to the authority's board of directors within 30 days from service or from expiry of the decision period; decision on the objection within 15 days. Conditions/exceptions: Transcript of the executive instructions: first meeting or 15 working days, notification within 3 days (evidenced only by secondary sources). Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 10 (ersetzt Art. 19); Ausführungsbestimmungen Art. 14 Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-041 | Executive instructions Art. 13; Decree 114/2025 Art. 8 (replaces Art. 16) ONLY approved investment projects (with إجازة الاستثمار) Procedure in three phases via the investor service centre (one-stop shop): submission/registration; examination by the representatives of the authorities; issue after payment of the grant fee. For sites outside zoning plans/cities/industrial areas, site inspection by a committee of the governor within 7 working days. Conditions/exceptions: Electronic submission only after admission. Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 Art. 13; Erlass 114/2025 Art. 8 (ersetzt Art. 16) Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-042 | Executive instructions Art. 1 (definition) and Art. 13 phase 3 ONLY approved investment projects (with إجازة الاستثمار) The investment licence must be renewed annually; for this purpose annual report and annual financial statements by an external auditor licensed by the Ministry of Finance. Conditions/exceptions: Not stated in this way in the definition of Decree 114 Art. 1 – only in the unofficial transcript of the executive instructions. Expert review: Verify in the official PDF (unusual, far-reaching obligation). Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 Art. 1 (Definition) und Art. 13 Phase 3 Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-043 | Decree 114/2025 Art. 2 (replaces Art. 5 Law 18/2021); executive instructions Art. 17 ONLY approved investment projects (with إجازة الاستثمار) Guarantees: attachment/forced administration only by judicial decision; expropriation only by final judgment against compensation at actual value, the part attributable to contributed foreign capital transferable in convertible currency; no new procedural requirements (except environment/health) and in the formation phase no new financial burdens compared with the procedures manual applicable at the time of application; withdrawal of the licence only after a warning with a 6-month period, reasoned and open to challenge in court; protection of intellectual property; also applies to BOT/BOO/PPP. Conditions/exceptions: Guarantees relate to 'the project' within the meaning of the law, not to every company. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 2 (ersetzt Art. 5 Gesetz 18/2021); Ausführungsbestimmungen Art. 17 Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-044 | Decree 114/2025 Art. 11 lit. a–c (replaces Art. 20); executive instructions Art. 23 ONLY approved investment projects (with إجازة الاستثمار) Customs benefits: exemption from customs duties, fiscal charges and non-customs surcharges for (a) machinery and industrial production lines imported in the name of the approved project, (b) machinery/devices/equipment for development and real estate projects, (c) new, unused medical devices for hospitals/health centres. Conditions/exceptions: Subsequent payment in case of misuse (executive instructions Art. 23, secondary). Earlier caps/vehicle exemptions from Law 2/2023 Art. 7 are no longer contained in the new version. Expert review: Customs agent/lawyer: scope and procedure of the exemption. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 11 lit. a–c (ersetzt Art. 20); Ausführungsbestimmungen Art. 23 Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-045 | Decree 114/2025 Art. 12 (replaces Art. 21); executive instructions Art. 24 ONLY approved investment projects (with إجازة الاستثمار) Income tax: (a) projects of plant and animal agricultural production permanently 100 % exempt; (b) projects in development zones in the sectors determined by the Council permanently 80 % reduction; (c) outside the zones from the start of operations permanently 80 % reduction for industry exporting more than 50 % of production capacity, medical products/medicines (human, veterinary, agricultural), agricultural/animal processing, environmentally friendly waste recycling, sorting/packaging facilities for agricultural products, craft businesses. Conditions/exceptions: No advantage for other activities (e.g. trade, general services) from this article. Licence must state the specialisation (secondary). Press statement 'health sector fully exempt' is not contained in this form in the text of the decree. Expert review: Accountant: interaction with general income tax law, proof of the export share. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 12 (ersetzt Art. 21); Ausführungsbestimmungen Art. 24 Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-046 | Decree 114/2025 Art. 11 lit. d; executive instructions Art. 21 Foreign investors of approved projects The foreign investor receives a temporary residence permit for one calendar year, renewable, for the phases up to licensing, establishment and commissioning. According to the executive instructions also for parents, spouses, children and foreign employees, as well as work permits under applicable law. Conditions/exceptions: Family/employee rule only in the transcript (secondary). Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 11 lit. d; Ausführungsbestimmungen Art. 21 Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-047 | Decree 114/2025 Art. 13 (replaces Art. 23); executive instructions Art. 30, 38 ONLY approved investment projects (with إجازة الاستثمار) The Supreme Council for Economic Development may allocate plots of state private property for projects; a separate set of rules governs use and consideration. Conditions/exceptions: No prices/terms in the text. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 13 (ersetzt Art. 23); Ausführungsbestimmungen Art. 30, 38 Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-048 | Decree 114/2025 Art. 14 (replaces Art. 32); executive instructions Art. 22 ONLY approved investment projects (with إجازة الاستثمار) Obligations of the investor, among others: transfer of the project only before the authority; written notification of start of operations and actual investment costs; insurance with an insurer operating in Syria; bookkeeping according to international standards, certified financial statements to the Ministry of Finance; payment of taxes/charges; infrastructure contribution where applicable; use of Syrian enterprises; environmental protection and occupational safety. Conditions/exceptions: Notification period of 10 days only in the transcript of the executive instructions. Expert review: Accountant: IFRS bookkeeping, auditor licensing. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 14 (ersetzt Art. 32); Ausführungsbestimmungen Art. 22 Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-049 | Decree 114/2025 Art. 14 lit. ط ('(٦٠)') vs. executive instructions Art. 22 lit. h ('٨٠% … ONLY approved investment projects (with إجازة الاستثمار) Minimum quota of local (Syrian) workers: according to Decree 114/2025 at least 60 % of employees; according to the unofficial transcript of the executive instructions at least 80 %. Exception on reasoned application, decision of the board of directors within 30 days. Conditions/exceptions: CONTRADICTION between legal acts/transcripts. Press quote of the head of the authority (at least 40 % foreigners permitted) supports 60 %. Do not present any figure as certain in the portal. Expert review: Lawyer/investment authority: clarify the authoritative quota on the basis of the Official Gazette and the official PDF. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 14 lit. ط ('(٦٠)') vs. Ausführungsbestimmungen Art. 22 lit. h ('٨٠% ثمانين بالمئة') Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-050 | Decree 114/2025 Art. 15, 16 (replace Art. 33, 34) ONLY approved investment projects (with إجازة الاستثمار) Dispute resolution: amicable settlement/conciliation/mediation, arbitration under applicable law and international agreements, or competent court; an arbitration centre for investment disputes may be established. Conditions/exceptions: According to MEI (press) such a centre was founded in April 2026 – not evidenced by primary sources. Expert review: Lawyer: drafting of arbitration clause. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 15, 16 (ersetzen Art. 33, 34) Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-051 | Decree 114/2025 Art. 17 (replaces Art. 41); executive instructions Art. 20 Foreign employees of approved projects Non-Syrian workers, experts and technicians of a project may transfer their entire monthly remuneration and severance payments abroad via a bank operating in Syria (the earlier 50 % limit of 2021 no longer applies). Conditions/exceptions: Evidence according to the transcript: passport, work permit, certified employment contract, wage certificate, proof of social insurance, residence card. Expert review: Bank/central bank: current foreign exchange practice. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 17 (ersetzt Art. 41); Ausführungsbestimmungen Art. 20 Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-052 | Executive instructions Art. 19, Art. 3 no. 8; Law 2/2023 Art. 6 lit. ح ONLY approved investment projects (with إجازة الاستثمار) – foreign capital Financial rights of the investor according to the executive instructions: accounts in lira and foreign currency; loans under central bank rules; transfer of profits, interest and disposal proceeds of the foreign capital after payment of taxes and examination by an external auditor; retransfer of the foreign capital if the licence is not granted in time or the project fails for reasons for which the investor is not responsible (approval by the board of directors). Conditions/exceptions: Underlying article of the statute in Law 18/2021 not read. Decree 114 itself contains no general rule on profit/capital transfer. Only unofficial transcript. Expert review: Lawyer/bank: statutory article on capital transfer and central bank regulations; documentation of the import as 'مال خارجي'. Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 Art. 19, Art. 3 Nr. 8; Gesetz 2/2023 Art. 6 lit. ح Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-053 | Executive instructions Art. 18 ONLY approved investment projects (with إجازة الاستثمار) The investor may acquire or lease land to the extent of the actual project requirement; any requirement beyond that requires a decision of the Council. An express statement on non-Syrians or a reference to the law on acquisition of land by foreigners is missing. Conditions/exceptions: Only transcript; underlying article of the statute unread. Do not present as a general permission for acquisition of land by foreigners. Expert review: Lawyer: acquisition of land by foreigners (special law) and relationship to the Investment Law. Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 Art. 18 Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-054 | no article; Enab Baladi 16.12.2025, Euronews 16.02.2026 ONLY approved investment projects (with إجازة الاستثمار) Neither Decree 114/2025 nor the executive instructions read contain a participation limit for foreigners or an obligation to have a Syrian partner; '100 % foreign ownership' is evidenced only as a press statement of the head of the authority. Conditions/exceptions: No express provision read; sector laws may differ. Expert review: Lawyer: sectoral restrictions and company law for foreigners. 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. |
Secondary sources only – still to be verified | Art. kein Artikel; Enab Baladi 16.12.2025, Euronews 16.02.2026 Enab Baladi: Leiter der Investitionsbehörde über das neue Gesetz (Interview Al Arabiya) published 16 December 2025 |
11 October 2026 |
| D-055 | Executive instructions Art. 2 lit. خ ONLY approved investment projects (with إجازة الاستثمار) A minimum investment amount is not quantified in the decree or in the executive instructions read; the Supreme Council may set a minimum value of fixed assets/capital for each special economic zone or sector. Conditions/exceptions: Any Council decisions with amounts not found. Expert review: Investment authority: enquire about applicable minimum amounts per sector. Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 Art. 2 lit. خ Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-056 | Executive instructions Art. 6 (unnumbered), Art. 7 ONLY approved investment projects (with إجازة الاستثمار) Sectors (non-exhaustive): industry, agriculture, ICT, environment, services, energy, oil/mineral resources, housing/real estate development, tourism, health, transport, trade, education, sport, ports, aviation. Not covered: activities reserved exclusively to the state. Agricultural land of stability zones 1–3 is barred for non-agricultural projects. Conditions/exceptions: Only transcript. Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 Art. 6 (unnummeriert), Art. 7 Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-057 | Law 18/2021 Art. 26 as amended by Law 2/2023 Art. 8; Decree 114/2025 Art. 1 (definition) … Operators/investors in special economic zones Special economic zones exist in three forms: development zone, specialised zone, privately owned zone. Establishment by the Supreme Council on the proposal of the board of directors; the establishing decision lays down activities, incentives, conditions and duration. For specialised and private zones: decision of the Council (specialised zone: within 30 days), objection within 30 days. Conditions/exceptions: Details and deadlines only from the transcript. List of zones actually established not determined. Free zones (المناطق الحرة) are a different regime and not examined here. Expert review: Investment authority: existing zones and their establishing decisions. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–15 (overview); Art. 1 and 3 in depth.). 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. Gesetz 18/2021 Art. 26 i.d.F. Gesetz 2/2023 Art. 8; Erlass 114/2025 Art. 1 (Definition); Ausführungsbestimmungen Art. 31–46 Gesetz Nr. 2/2023 vom 22.03.2023 – Änderung des Investitionsgesetzes 18/2021 (Volltext, 15 Artikel) published 22 March 2023 |
11 October 2026 |
| D-058 | Executive instructions Art. 26; Decree 114/2025 Art. 2 lit. أ no. 5 ONLY approved investment projects (with إجازة الاستثمار) The licence lapses if the project is not implemented in the formation phase without a recognised reason; in case of violations or unapproved change of purpose, incentives may be revoked and charges subsequently claimed (after a 6-month warning). Conditions/exceptions: Only transcript for lapse/subsequent claim. Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 Art. 26; Erlass 114/2025 Art. 2 lit. أ Nr. 5 Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-059 | Executive instructions Art. 27–29 ONLY approved investment projects (with إجازة الاستثمار) The investor may use at least 3 % of the profits for charitable projects in the project area; such expenditure is deductible from taxable profit, annual report to the authority. Wording ('للمستثمر') points to an option, not an obligation. Conditions/exceptions: Mandatory character unclear; only transcript. Expert review: Lawyer: obligation or option? Source reading status: partially read (Art. 1–47 (via WebFetch analysis, in 4 targeted passes); text breaks off in Art. 47 para. 2; Ch. 14 et seq. (real estate development zones, project duration, liquidation, assignment, dispute resolution, mixed companies) are missing.). 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 Art. 27–29 Abschrift des Beschlusses Nr. 1 (Ausführungsbestimmungen), erlassen 04.11.2025 published 16 November 2025 |
11 October 2026 |
| D-060 | Decree 114/2025 Art. 3–8; SANA 05.08.2026 (Decree 162/2026) All applicants for investment licences Competent: Syrian Investment Authority (seat Damascus, attached to the Presidency since 2025, branches possible), headed by a general director and a board of directors; above it the Supreme Council for Economic Development chaired by the President. General director since Decree 162/2026: Ahmad Rawad Ramadan. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 3–8; SANA 05.08.2026 (Dekret 162/2026) Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-061 | Decree 114/2025 Art. 19, 21 ONLY approved investment projects (with إجازة الاستثمار) In case of conflict between other laws and the Investment Law as amended in 2025, the Investment Law prevails. Decree 114/2025 entered into force on the date of the decree (24.06.2025). As at 11.10.2026 no later amendment of the Investment Law was found. Conditions/exceptions: Negative finding on later amendments is based on web search and press (MEI 05/2026, SANA 08/2026), not on a review of the Official Gazette. Art. 20 instructs the authority to prepare a draft law. Expert review: Lawyer: check the Official Gazette 2026 for amendments/new investment law. Statute text read only in an unofficial reproduction. Source reading status: fully read (Art. 1–21 of the transcription (via WebFetch analysis, 4 passes). Scans not viewable, transcription not checked against the scan.). 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. Erlass 114/2025 Art. 19, 21 Erlass (Dekret) Nr. 114/2025 vom 24.06.2025 – Änderung des Investitionsgesetzes 18/2021 (Transkription + Scans) published 24 June 2025 |
11 October 2026 |
| D-062 | Law 24/2003 Art. 1 all founders (overview of types of tax) Income tax covers, among other things, net profits from commercial/professional activity, payments to non-residents for services rendered in Syria, wages/salaries and income from movable capital. Conditions/exceptions: Original 2003 version; later amendments not read. Reform draft provides for a unified tax (not evidenced as enacted). Expert review: Confirm the consolidated version in force in 2026. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 1 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-063 | Law 24/2003 Art. 2, Art. 41 capital companies, foreign branches vs. small trades Joint-stock companies, limited liability companies (LLCs), branches of foreign enterprises, importers/exporters, wholesalers and others (33 groups) are taxed on actual profit; all other traders are subject to lump-sum taxation. Conditions/exceptions: Original 2003 version; later amendments not read. Art. 2 no. 14: industrial establishments from a machinery value > 2,000,000 SYP (historical amount). Change possible on application/by ministerial decision (Art. 2 b–d). Reform draft intends to abolish the lump-sum classification (press). Expert review: Classification 'actual profit' vs. 'lump sum' for the specific activity in 2026. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 2, Art. 41 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-064 | Law 24/2003 Art. 3 enterprises with several locations / foreign head office Place of taxation is the place where the business is carried on on 1 January; in the case of several branches the head office; if the head office is abroad, the branch in Damascus or the one with the highest turnover. Conditions/exceptions: Original 2003 version; later amendments not read. Expert review: Determine the competent finance directorate. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 3 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-065 | Law 24/2003 Art. 5 all persons liable to profits tax The tax year is in principle the calendar year (1.1.–31.12.); a different year only with the approval of the Minister of Finance. Conditions/exceptions: Original 2003 version; later amendments not read. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 5 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-066 | Law 24/2003 Art. 6 capital companies and other persons liable under Art. 2 – from formation/start of activity Every person taxed on actual profit must keep complete, proper accounts showing the actual result; the Minister of Finance may lay down accounting rules. Conditions/exceptions: Original 2003 version; later amendments not read. Which books/standards specifically: ministerial decisions and Commercial Law 33/2007 not read. Expert review: Confirm the applicable accounting standards and mandatory books (Commercial Law 33/2007, Companies Law). Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 6 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-067 | Law 24/2003 Art. 13 all persons liable to profits tax – annually from the first financial year Tax return for the previous year: according to the original version by 30 June for joint-stock companies, LLCs and public enterprises, by 30 April for all others; the minister may in exceptional cases extend by up to 60 days. Losses must also be declared. Conditions/exceptions: CONTRADICTION: press (SANA-based) states for 2026 as the original deadline 31.05.2026 for 'companies and large taxpayers under Art. 13 no. 1', extended by decision of 18.05.2026 until 30.06.2026, no further extension. Art. 13 has therefore apparently been amended – text of the amendment not read. Expert review: Confirm the current statutory filing deadline per legal form with the finance directorate. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 13 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-068 | Minister's statement of 30.06.2026 (SANA), extension decision of 18.05.2026; Law … companies and large taxpayers, assessment 2025 In June 2026 the Ministry of Finance continued to apply Law 24/2003 Art. 13 to the filing of the tax return (deadline 30.06.2026 after a one-off extension; thereafter late-filing surcharges). Conditions/exceptions: Applies to the assessment year 2025; deadlines for 2027 open. Expert review: Enquire about the deadline for assessment 2026. Source reading status: fully read (article in full). 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. Ministeräußerung vom 30.06.2026 (SANA), Verlängerungsbeschluss vom 18.05.2026; Gesetz 24/2003 Art. 13 Nr. 1 سوريا تقرر عدم تمديد مهلة تقديم الإقرار الضريبي وتفرض غرامات تأخير published 30 June 2026 |
11 October 2026 |
| D-069 | Law 24/2003 Art. 14 all persons taxed on actual profit The return must be accompanied by the operating/trading account, profit and loss account, balance sheet and depreciation schedule; vouchers must be kept available (computer data recognised). The tax on the declared profit must be paid within 30 days after expiry of the filing deadline; advance payments may be required. Conditions/exceptions: Original 2003 version; later amendments not read. Expert review: Current form and annex requirements of the Minister of Finance. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 14 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-070 | Law 24/2003 Art. 17 joint-stock company, LLC, branches and other persons liable under Art. 2 The annual return of persons liable under Art. 2 must be confirmed by a licensed auditor not working in the Ministry of Finance; otherwise, after a request (30 days), invalidity and a surcharge of 10 % of the tax (5 % if remedied within the period). Conditions/exceptions: Original 2003 version; later amendments not read. Auditor requirement under company law (LD 29/2011) not read. Expert review: Auditor requirement under company law per legal form; register of licensed auditors. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 17 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-071 | Law 24/2003 Art. 12 all persons liable to profits tax Losses may be carried forward up to the fifth year after the loss year. Conditions/exceptions: Original 2003 version; later amendments not read. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 12 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-072 | Law 24/2003 Art. 16, Art. 20 (original version) information / history HISTORICAL: profits tax scale in the original 2003 version progressive 10–35 % (brackets 200,000 to 3,000,000 SYP); 20 % for joint-stock companies with ≥ 50 % publicly subscribed shares, 25 % for industrial joint-stock companies/LLCs with a machinery value > 5 million SYP; allowance for natural persons 50,000 SYP/year. Do NOT use as current. Conditions/exceptions: According to the press last amended by LD 30/2023 (e.g. up to 3 million SYP exempt, 10 %/14 % brackets; companies 10–28 %, standard rate 22 %) – text not read. Amounts in old lira. Expert review: Obtain written confirmation of the scale currently applicable in 2026 (incl. surcharges, new lira). Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 16, Art. 20 (Urfassung) القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-073 | Law 24/2003 Art. 18, Art. 31 all persons liable to profits tax In case of a late return: reminder with a 15-day period, thereafter surcharge of 20 % of the tax (10 % if remedied); in case of failure to produce the books, estimate and 50 % surcharge; default interest 7 % p.a. Conditions/exceptions: Original 2003 version; later amendments not read. Rates may have been changed. Expert review: Confirm current sanctions. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 18, Art. 31 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-074 | Law 24/2003 Art. 15, Art. 23 purchase of an enterprise, conversion, liquidation In case of liquidation, disposal or merger, the tax on profits not yet assessed becomes due immediately; return within 30 days. The legal successor is jointly and severally liable for taxes of the predecessor. Conditions/exceptions: Original 2003 version; later amendments not read. Expert review: Liability risks on takeover of a business. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 15, Art. 23 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-075 | Law 24/2003 Art. 10, Art. 11 foreign companies / branches, group relationships Profit shifts abroad via transfer prices are added back; accounts of persons resident abroad with activity in Syria are recognised only if they directly show the profit earned in Syria, otherwise estimate. Conditions/exceptions: Original 2003 version; later amendments not read. Source reading status: partially read (Art. 1–41 in full, Art. 42 breaks off mid-sentence (HTML text of the page, 49,610 characters; queried twice, additionally parallel view /wipolex/en/text/581066 up to Art. 38). Art. 43 et seq. (incl. details of the lump-sum tax, tax for non-residents, wage tax Art. 66 et seq., Art. 106) NOT read. PDF sy025ar.pdf redirects to the detail page – not retrievable.). 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. Gesetz 24/2003 Art. 10, Art. 11 القانون رقم 24 لعام 2003 – قانون ضريبة الدخل (Einkommensteuergesetz 24/2003) published 13 November 2003 |
11 October 2026 |
| D-076 | LD 24/2020 Art. 1–2 (amends Art. 68, 69 Law 24/2003) employers (wage tax withholding) – only upon employment HISTORICAL: wage tax scale 2020 monthly 4–18 % (brackets up to 260,000 SYP), monthly allowance 50,000 SYP, 10 % on lump-sum payments. Do NOT use as current. Conditions/exceptions: According to the press, allowance later 279,000 SYP and by circular of 20.07.2025 837,000 SYP for salaries paid until the end of 2025; rule for 2026 and new lira unclear. Employer's withholding and remittance obligations (Art. 66 et seq.) not read. Expert review: Current wage tax table, allowance, remittance deadlines 2026. Source reading status: fully read (Art. 1–5 in full). 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 24/2020 Art. 1–2 (ändert Art. 68, 69 Gesetz 24/2003) المرسوم التشريعي رقم 24 لعام 2020 (Änderung Art. 68, 69 Einkommensteuergesetz – Lohnsteuer) published 21 October 2020 |
11 October 2026 |
| D-077 | Notice of the Ministry of Finance via SANA 23.09.2025; minister's statement 18.04.2026 all founders (note on risk of change in law) A new income tax law and a sales tax law (replacing the consumption expenditure levy, precursor to value added tax) exist as drafts of the Ministry of Finance (consultations Sept./Oct. 2025). Up to the most recently read sources (April–June 2026) no enactment is evidenced; in April 2026 the Minister of Finance spoke of a 'current proposal' with phased implementation 2026/2027. Conditions/exceptions: Draft figures (not law in force, inconsistent across sources): enterprises 10 % (industry, education, health, technology, among others) / 15 % others; wages 6 %/8 %; allowance 60 million old SYP or 50+6+8 = 64 million old SYP; sales tax 5 % general (other source: 4 %). Expert review: Before any portal statement on tax rates: query the status of the reform with the tax authority. Source reading status: fully read (article in full). Read via automated text analysis (no raw text); verify article/paragraph numbers against the original before any binding use. |
Official body | Art. Mitteilung Finanzministerium via SANA 23.09.2025; Ministeräußerung 18.04.2026 المالية السورية تنجز مشروع قانون ضريبة المبيعات تمهيداً للقيمة المضافة published 23 September 2025 |
11 October 2026 |
| D-078 | Law 17/2010 Art. 4, Art. 5 employers – only upon employment The Labour Law applies to employment relationships in the private, cooperative and mixed sector as well as in Arab/foreign joint enterprises; not, among others, to civil servants, agricultural workers, family members maintained by the employer, domestic workers, casual workers and part-time staff up to 2 hrs/day. Conditions/exceptions: For the excepted groups nos. 4–7 the contract applies, which may not fall below the statutory minimum rights. Expert review: Monitor the ongoing amendment of Law 17/2010. Source reading status: partially read (Art. 1–249 (Art. 249 breaks off; extracted text 131,348 characters). Specifically analysed: Art. 1–6, 17, 25–30, 41, 46–55, 69–111, 124–136, 155–167, 233–249. Title XIII (penalties, approx. Art. 250–280) and final provisions NOT readable.). 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. Gesetz 17/2010 Art. 4, Art. 5 Labour Law No. 17/2010 – inoffizielle englische ILO-Übersetzung (81 S.) published 12 April 2010 |
11 October 2026 |
| D-079 | Law 17/2010 Art. 47 (a); mandatory content Art. 48 employers – with every hiring Employment contracts must be drawn up in writing in three Arabic counterparts (for non-Arabic-speaking employees additionally one in a foreign language); the third copy must be deposited with the competent social insurance directorate within three months. Conditions/exceptions: Without a written contract the employee may prove his rights by all means of evidence (Art. 47 b). Expert review: Have the model contract reviewed by a Syrian lawyer. Source reading status: partially read (Art. 1–249 (Art. 249 breaks off; extracted text 131,348 characters). Specifically analysed: Art. 1–6, 17, 25–30, 41, 46–55, 69–111, 124–136, 155–167, 233–249. Title XIII (penalties, approx. Art. 250–280) and final provisions NOT readable.). 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. Gesetz 17/2010 Art. 47 (a); Pflichtinhalt Art. 48 Labour Law No. 17/2010 – inoffizielle englische ILO-Übersetzung (81 S.) published 12 April 2010 |
11 October 2026 |
Translations are provided for understanding. The official Arabic original texts are binding.