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-130 | The Syria (Sanctions) (EU Exit) (Amendment) Regulations 2025, SI 2025/507 Founders abroad with a UK connection; GBP payment transactions United Kingdom: by SI 2025/507 (in force 25.04.2025) sectoral restrictions, among others for financial institutions, insurance, banknotes, investments in oil/electricity and the aviation part, were lifted; designation criteria (Assad regime), rules on gold/precious metals, Assad bonds and interception/surveillance technology continue in amended form. Conditions/exceptions: Later UK amendments up to 10/2026 not checked. Expert review: Current status of the UK rules in 2026. Source reading status: fully read (Text of the regulation and Explanatory Note, summarised). 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. The Syria (Sanctions) (EU Exit) (Amendment) Regulations 2025, SI 2025/507 The Syria (Sanctions) (EU Exit) (Amendment) Regulations 2025, SI 2025/507 |
11 October 2026 |
| E-001 | LD 29/2011 Art. 1 – تعاريف all legal forms Definitions: Ministry = Ministry of Economy and Trade; Minister; securities commission (هيئة الأوراق والأسواق المالية السورية); competent court = civil court of first instance at the company's head office; Directorate = Companies Directorate in the Ministry; public bodies; register = companies register at the commercial register department of the Directorate of Economy and Trade of the province; registrar (أمين السجل). Article read in full against the Arabic text provided (PDF p. 1). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 1 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-002 | LD 29/2011 Art. 2 – نطاق سريانه all legal forms Para. 1: Applies to all companies founded in Syria, unless special laws for companies founded under special law provide otherwise. Para. 2: Civil-law rules on the company contract apply supplementarily, insofar as they do not expressly or implicitly contradict the Decree. Para. 3: Otherwise the Commercial Code applies. Article read in full against the Arabic text provided (PDF p. 2). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 2 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-003 | LD 29/2011 Art. 3 – شهر الشركة all legal forms (except silent partnership) Para. 1: Legal personality vis-à-vis third parties only upon publicity (registration). Para. 2: Publicity by registering the contract, the articles of association and the particulars under Art. 8 in the companies register of the province of the head office within 30 days after formation. Para. 3: Every amendment of the contract/articles of association/Art. 8 particulars must be registered in the commercial register (سجل التجارة) by the company, the managers or the members of the board of directors within 30 days from the amendment; effective vis-à-vis third parties only from publicity. Para. 4: Free-zone companies are registered with the companies register of the respective free zone. Para. 5: Silent partnership excepted. Para. 6: Only the registrar transmits copies of the contract, the registration certificate and amendments to the bodies concerned. Article read in full against the Arabic text provided (PDF p. 2). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 3 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-004 | LD 29/2011 Art. 4 – بطلان الشركة all legal forms Para. 1: Partners may invoke nullity for lack of publicity among themselves, but not vis-à-vis third parties; third parties may do so. Para. 2: Upon a declaration of nullity the contracting party may choose: demand performance from the company or hold those acting for the company jointly and severally liable. Para. 3: A final nullity judgment at the request of a partner takes effect between the partners only from the entry of the action in the court register. (Art. 4 runs from p. 2 to p. 3.) Article read in full against the Arabic text provided (PDF p. 2). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 4 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-005 | LD 29/2011 Art. 5 – الشكل القانوني للشركات all legal forms Companies in Syria take one of the following forms: 1) شركة التضامن, 2) شركة التوصية, 3) شركة المحاصة, 4) الشركة المحدودة المسؤولية, 5) الشركة المساهمة المغفلة. The text names exactly these five. Article read in full against the Arabic text provided (PDF p. 3). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 5 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-006 | LD 29/2011 Art. 6 – أنواع الشركات all legal forms Para. 1 Commercial companies: where the purpose is commercial, or always in the case of a joint-stock company/limited liability company (LLC). Para. 2 Mixed companies (state participation, special law). Para. 3 Wholly state-owned joint-stock company (shares tradable only with the consent of the Council of Ministers). Para. 4 Free-zone companies: head office in a free zone, registered there, form general partnership, limited partnership, limited liability company (LLC) or private joint-stock company. Para. 5 Holding: private or public joint-stock company that only holds shares/stock, takes part in formations and in the management of the participations. Para. 6 Offshore companies (الشركات الخارجية): purpose limited to contracts/business outside Syria, no activity in Syria. Para. 7 Civil companies: liberal professionals/intellectual professions or civil object, subject to civil law, special laws, contracts and internal regulations. (Art. 6 runs from p. 3 to p. 4.) Article read in full against the Arabic text provided (PDF p. 3). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 6 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-007 | LD 29/2011 Art. 7 – سجل الشركات all legal forms Para. 1: A companies register is set up at every commercial register office of the provinces. Para. 2: The Minister issues the instructions. Para. 3: Four sub-registers: commercial, civil, mixed, offshore companies. Para. 4: Anyone may, against a fee set by the Minister, inspect and obtain certified copies of the registration certificate and of the entries; negative certificate possible. Para. 5: Electronic keeping permitted, full evidentiary value. Para. 6: The register office issues the registration certificate. Para. 7: Certificates of the registrar are public documents. Article read in full against the Arabic text provided (PDF p. 4). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 7 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-008 | LD 29/2011 Art. 8 – شهادة تسجيل الشركة all legal forms Para. a: The registration certificate contains 12 particulars: 1 register number, 2 name, 3 legal form, 4 type, 5 purpose, 6 duration, 7 capital, 8 head office, 9 names of the managers or of the members of the board of directors and of the chairman together with term of office, 10 authorised signatories with powers and term of office, 11 restrictions on the right of management/signature, 12 names of the general partners in the case of a general partnership and a limited partnership. Para. b: Every partner/shareholder chooses as address for service the company's head office or another address. Article read in full against the Arabic text provided (PDF p. 5). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 8 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-009 | LD 29/2011 Art. 9 – شطب التسجيل all legal forms Striking off of the company: 1) after dissolution and completed liquidation; 2) in the event of a violation of the Decree and a final judgment of nullity or dissolution/liquidation; 3) if it has not carried out the purposes and activities named in the formation contract/the articles of association within two years from publicity in the commercial register. Para. 4: Striking off by decision of the commercial registrar. Article read in full against the Arabic text provided (PDF p. 5). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 9 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-010 | LD 29/2011 Art. 10 – جنسية الشركة all legal forms (except free-zone companies) Para. 1: A company founded in Syria and registered in the Syrian companies register is mandatorily Syrian, irrespective of deviating contract clauses; not for free-zone companies. Para. 2: Companies founded in Syria have the rights of Syrians, except for rights tied to the person or where there is a special law. Para. 3: The Syrian company may acquire rights in rem in real estate required for its purpose, irrespective of the nationality of the partners; upon dissolution/liquidation, transfer to non-Syrian partners/shareholders only after the approvals legally required for foreigners. (Heading p. 5, text p. 6.) Article read in full against the Arabic text provided (PDF p. 5). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 10 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-011 | LD 29/2011 Art. 11 – اسم الشركة all legal forms Para. 1: Name according to the respective special provisions of the legal form. Para. 2: No registration under a name contrary to morality or public order, under a firm name already registered in Syria, the name of a world-famous company or a name similar in a way liable to cause confusion/deception; the registrar may refuse; any person concerned with an earlier registered company of the same name may object before the competent court. Article read in full against the Arabic text provided (PDF p. 6). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 11 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-012 | LD 29/2011 Art. 12 – مركز الشركة all legal forms Para. 1: Syrian companies must have their head office in Syria; branches at home and abroad permitted. Para. 2: The head office is a valid place of service for all documents, irrespective of whether the company is found there. Article read in full against the Arabic text provided (PDF p. 6). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 12 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-013 | LD 29/2011 Art. 13 – الشخصية الاعتبارية all legal forms (except silent partnership) Para. 1: All companies except the silent partnership acquire legal personality upon publicity. Para. 2: In the formation phase legal personality exists to the extent necessary for the formation; founders are jointly and severally liable for acts in the name of the company; vis-à-vis third parties only after fulfilment of publicity. Para. 3: Acts of the founders pass to the company after publicity, provided the competent company organs consent where the Decree requires this; third parties may invoke the personality even without publicity. (Art. 13 runs from p. 6 to p. 7.) Article read in full against the Arabic text provided (PDF p. 6). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 13 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-014 | LD 29/2011 Art. 14 – البيانات الالزامية all legal forms Para. 1: Name, legal form and register number must appear on all documents and announcements of the company, in addition the particulars otherwise required by the Decree. Para. 2: If the register number is missing: fine of 25,000 Syrian pounds (as of text 2011); the issuer is liable to the partners; in case of repetition, doubling. Para. 3: In liquidation this must additionally be stated; otherwise fine of 50,000 Syrian pounds against the liquidators (as of 2011). Article read in full against the Arabic text provided (PDF p. 7). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 14 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-015 | LD 29/2011 Art. 15 – المحكمة المختصة all legal forms Paras. 1–2: One chamber each of the civil court of first instance and of the civil court of appeal is designated for company and commercial matters. Para. 3: The civil court of first instance at the company's head office has jurisdiction over disputes between partners, with the management, with third parties and otherwise relating to the company. Para. 4: For branches, the court at the place of the branch. Para. 5: The right to national or international arbitration remains unaffected. Article read in full against the Arabic text provided (PDF p. 7). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 15 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-016 | LD 29/2011 Art. 16 – الوضع القانوني لأعضاء مجلس الادارة joint-stock company (الشركة المساهمة) The relationship between members of the board of directors and the joint-stock company is not subject to the Labour Law. Article read in full against the Arabic text provided (PDF p. 7). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 16 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-017 | LD 29/2011 Art. 17 – اثبات الشركة all legal forms (except silent partnership) Para. 1: Except in the case of the silent partnership, partners can prove the company among themselves and vis-à-vis third parties only by written contract. Para. 2: The company contract and amendment documents must be drawn up by a lawyer who has been entered for at least five years in the list of admitted lawyers (جدول المحامين الاساتذة), and on his responsibility. Para. 3: Third parties may prove the existence of the company or of individual clauses by all means. Article read in full against the Arabic text provided (PDF p. 8). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 17 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-018 | LD 29/2011 Art. 18 – انحلال الشركة all legal forms Grounds for dissolution: 1) expiry of the duration; 2) completion of the project; 3) agreement of the partners; 4) declaration of insolvency; 5) court judgment; 6) merger; 7) falling below the statutory minimum number of partners without correction within six months from the Ministry's formal notice. Article read in full against the Arabic text provided (PDF p. 8). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 18 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-019 | LD 29/2011 Art. 19 – توقف الشركة وتصفيتها all legal forms Upon dissolution the company enters into liquidation; its legal personality continues for the duration and only for the purposes of the liquidation. Article read in full against the Arabic text provided (PDF p. 8). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 19 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-020 | LD 29/2011 Art. 20 – تعيين المصفي all legal forms Para. 1: The liquidator is appointed by the company contract, by majority resolution of the partners or by resolution of the general assembly (majority as for an ordinary meeting); otherwise by the competent court at the request of an interested party or by the dissolving court. Para. 2: The court appointment is not open to challenge. Article read in full against the Arabic text provided (PDF p. 8). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 20 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-021 | LD 29/2011 Art. 21 – شهر تصفية الشركة all legal forms Para. 1: Liquidators must have the liquidation resolution and their appointment registered with the companies register within three days at most. Para. 2: The registrar publishes, at the company's expense, in the Official Gazette and in two daily newspapers, twice, within seven days at most from registration. Para. 3: In the case of a public joint-stock company, notification to the securities commission within three days. Para. 4: All documents must bear the note 'in liquidation'. Article read in full against the Arabic text provided (PDF p. 9). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 21 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-022 | LD 29/2011 Art. 22 – اعمال وادارة الشركة قيد التصفية all legal forms Para. 1: No new business from the registration of the dissolution resolution. Para. 2: The registrar notes 'in liquidation'. Para. 3: The authority of the management ends, but it continues until the appointment and assumption of office of the liquidator. Para. 4: The liquidator represents vis-à-vis third parties from the registration of his appointment. Para. 5: He may convene the partners/general assembly. Para. 6: The auditor remains in office; where the liquidator is appointed by the court, a court-appointed accounting expert is added. Article read in full against the Arabic text provided (PDF p. 9). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 22 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-023 | LD 29/2011 Art. 23 – بطلان التصرفات اثناء التصفية all legal forms Void during liquidation: 1) contracts in the name of the company for the continuation of its business; 2) any disposition reducing the assets without the consent of all partners or of the general assembly. Article read in full against the Arabic text provided (PDF p. 9). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 23 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-024 | LD 29/2011 Art. 24 – واجبات المصفي all legal forms Para. 1: Taking over of books, documents and assets; keeping of liquidation books, right of inspection of every partner. Para. 2: If the liquidation lasts more than one year, annual balance sheet with publication in at least two daily newspapers. Para. 3: Within 90 days from registration of the appointment, call to creditors in two newspapers, at least twice; creditors notify claim and address within 90 days from the first announcement. Para. 4: Late creditors rank after those who notified in time. Para. 5: Collection of claims, repayment according to the statutory order of priority, winding up of current business, no new business. Para. 6: Experts. Para. 7: Representation in litigation, protective measures, power of attorney for lawyers. Para. 8: Settlement with creditors, waiver of securities and sale as a whole only with the consent of the capital majority or of the general assembly. Para. 9: Several liquidators decide unanimously, unless otherwise provided. Para. 10: Further call on the general partners of a general partnership/limited partnership if the assets are not sufficient. (pp. 9–10.) Article read in full against the Arabic text provided (PDF p. 9). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 24 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-025 | LD 29/2011 Art. 25 – حقوق الشركاء والمساهمين من التصفية all legal forms Para. 1: Use of the assets in this order: a) liquidation costs and remuneration of the liquidator, b) amounts owed to the state treasury, c) amounts owed to the employees, d) debts to non-partners, e) loans of the partners that are not part of the capital shares. Para. 2: Remainder to partners/shareholders according to capital share; general partners bear losses according to capital share. Para. 3: In commercial companies, creditors' actions against partners, heirs, legal successors become time-barred after five years from dissolution or withdrawal. Para. 4: The period begins with completed publicity, for actions arising from the liquidation with its completion; suspension/interruption according to general rules. (pp. 10–11.) Article read in full against the Arabic text provided (PDF p. 10). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 25 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-026 | LD 29/2011 Art. 26 – مسؤولية المصفي all legal forms The liquidator is liable for poor conduct of affairs during the liquidation and for damage to third parties arising from his faults, according to the liability rules for managers or members of the board of directors. Article read in full against the Arabic text provided (PDF p. 11). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 26 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-027 | LD 29/2011 Art. 27 – الانتهاء من اعمال التصفية all legal forms Para. 1: The liquidator submits a final account to the partners or a final balance sheet to the general assembly, with the measures taken and the share of each partner/shareholder. Para. 2: The auditor prepares a report on this and submits it to the partners or the general assembly for approval; upon approval, discharge of the liquidator, otherwise any interested party may challenge the account before the court. Article read in full against the Arabic text provided (PDF p. 11). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 27 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-028 | LD 29/2011 Art. 28 – عزل المصفي all legal forms The liquidator is removed in the same manner as he was appointed; every removal decision must designate a successor; the removal must be entered in the companies register and takes effect against third parties only from publicity. Article read in full against the Arabic text provided (PDF p. 11). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 28 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-029 | LD 29/2011 Art. 29 – شركة التضامن شركة التضامن (general partnership) Para. 1: Company under a specific firm name with two or more partners who are personally and jointly and severally liable with their entire assets for obligations. Para. 2: Partners of a commercial-law general partnership acquire merchant status. Para. 3: Insolvency of the company leads to the personal insolvency of all partners. Para. 4: Partners must have full legal capacity. Article read in full against the Arabic text provided (PDF p. 12). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 29 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-030 | LD 29/2011 Art. 30 – عنوان الشركة شركة التضامن (general partnership) Para. 1: Firm name composed of the names of all or some partners with the addition 'وشركاؤهم' or similar. Para. 2: The firm name must correspond to the current partners; after the death of all/some partners, partners or heirs may apply to the registrar to retain the name if it has acquired commercial reputation, with a note of succession. Para. 3: An outsider who knowingly tolerates his name in the firm name is personally and jointly and severally liable to those deceived. Article read in full against the Arabic text provided (PDF p. 12). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 30 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-031 | LD 29/2011 Art. 31 – رأسمال الشركة شركة التضامن (general partnership) Para. 1: The capital of the general partnership is set in Syrian pounds. Para. 2: The capital or part of it may consist of contributions in kind or labour; the share of each partner (cash, in-kind or labour contribution) is determined in the company contract. No minimum amount stated. Article read in full against the Arabic text provided (PDF p. 12). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 31 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-032 | LD 29/2011 Art. 32 – اجراءات التسجيل وشهر الشركة شركة التضامن (general partnership) Para. 1: Partners file the application for registration with the registrar with a copy of the contract; signing of application and contract by all partners before the registrar/representative, the notary or an official designated by the Minister. Para. 2: The application contains a) firm name, b) names, nationalities, address for service of the partners, c) object, d) type, e) head office and branches, f) capital and shares, g) duration, h) managers/authorised signatories with powers and term of office. Para. 3: The contract contains a–k: firm name, type, partners, object, head office/branches, capital and shares together with in-kind/labour contributions and manner of payment, date of formation and duration, management/authorised signatories, quorum and majorities of the partners' council, financial year and distribution of profit/loss, dispute resolution. Para. 4: Registration within the two working days following receipt of the application and the declaration of the managers; registration certificate. Para. 5: Refusal in the event of missing particulars or contravention of law/public order; objection by the partners within 30 days from service; if rejected, complaint to the Ministry; if the latter does not decide within 30 days, challenge before the competent court (summary proceedings, not open to challenge). Para. 6: Amendment of the contract: application with amended contract, signing by all partners as in para. 1. Para. 7: Clauses not deposited and amendments not publicised have no effect against third parties. (pp. 12–14.) Article read in full against the Arabic text provided (PDF p. 12). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 32 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-033 | LD 29/2011 Art. 33 – مسؤولية الشركاء عن ديون الشركة شركة التضامن (general partnership) Para. 1: The partner of a general partnership is jointly and severally liable with his private assets for all obligations arising during his status as partner. Para. 2: Creditors may sue the company and every partner of that time; enforcement against the private assets only after enforcement against the company's assets, insofar as these are not sufficient. Article read in full against the Arabic text provided (PDF p. 14). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 33 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-034 | LD 29/2011 Art. 34 – ادارة الشركة شركة التضامن (general partnership) Para. 1: Management according to the contract or a publicised instrument; by one/several partners or third parties. Para. 2: Manager of full age, in possession of civil rights, not in state service, not convicted of a felony or of an offence against honour/trust; proof by declaration before an official or the registrar. Para. 3: Several managers act jointly, unless otherwise provided. Para. 4: Changes of appointment/powers must be publicised. Para. 5: The company is bound by acts within the scope of the registered powers; registered restrictions take effect against third parties if the contract/legal act refers to the commercial register number. Para. 6: Power to conduct litigation and to grant power of attorney to lawyers. Para. 7: No transfer of all powers without authorisation in the appointment resolution; sub-delegation must be publicised. Para. 8: Liability for negligence, deviating clauses void; limitation three years after end of office, not for intentional/concealed acts; in case of a criminal offence, general rules. Para. 9: A general partnership with capital exceeding ten million Syrian pounds (as of 2011) must appoint an auditor chosen by the partners from the Ministry's list. (pp. 14–15.) Article read in full against the Arabic text provided (PDF p. 14). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 34 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-035 | LD 29/2011 Art. 35 – مجلس الشركاء شركة التضامن (general partnership) Para. 1: Resolutions in the partners' council if the contract so provides. Para. 2: Every holder of a share mandatorily has the right to attend and speak; invitation procedure according to the contract. Para. 3: Resolutions by a majority of more than half of the capital, unless the contract provides otherwise. Para. 4: Resolutions on amendment of the contract, dissolution or merger are valid only if all partners agree them in a signed and duly publicised contract. Para. 5: Resolutions bind the manager. Para. 6: Non-managing partners may not interfere in the management. Para. 7: Voting is not interference. Para. 8: Right to inspect books, documents, contracts. (pp. 15–16.) Article read in full against the Arabic text provided (PDF p. 15). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 35 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-036 | LD 29/2011 Art. 36 – عزل المدير واعتزاله شركة التضامن (general partnership) Para. 1: Partner-manager appointed in the contract with powers laid down there: removal/change only by amendment of the contract. Para. 2: Where appointed in a separate instrument or in the case of a non-partner manager: resolution by capital majority, unless otherwise agreed. Para. 3: Removal by the court at the request of one or more partners for just cause. Para. 4: The contract may provide for dissolution upon final court removal of the partner-manager appointed in the contract. Para. 5: The partner-manager appointed in the contract may resign only for reasons accepted by the other partners or the court, otherwise damages. Article read in full against the Arabic text provided (PDF p. 16). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 36 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-037 | LD 29/2011 Art. 37 – موافقة الشركاء الخطية المسبقة على بعض الاعمال شركة التضامن (general partnership) Para. 1: The manager needs the prior written consent of all or some partners (according to the contract) for: a) contracts with the company for his own account or competing projects, b) similar activity for his own/another's account, c) participation as partner of another general partnership or general partner of a limited partnership with similar/competing activity, d) sale of real estate of the company, unless it is part of the purpose, e) encumbrance of the real estate, f) disposition of projects of the company. Para. 2: The consent must be renewed annually, unless otherwise provided. Article read in full against the Arabic text provided (PDF p. 16). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 37 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-038 | LD 29/2011 Art. 38 – تفرغ الشريك عن حصته في الشركة شركة التضامن (general partnership) Para. 1: Assignment of a share to third parties only with the consent of all partners and in compliance with publicity. Para. 2: The partner may, however, transfer the rights and benefits arising from his share to third parties; this takes effect only between the contracting parties. Article read in full against the Arabic text provided (PDF p. 17). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 38 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-039 | LD 29/2011 Art. 39 – انحلال الشركة شركة التضامن (general partnership) Para. 1: In addition to the general grounds, the general partnership is dissolved upon the declaration of insolvency or loss of legal capacity of a partner, unless the others resolve to continue with exclusion of the person concerned, with publicity. Para. 2: In the insolvency of a partner, company creditors have priority in the estate over his private creditors; in the insolvency of the company, its creditors have priority over claims of the partners. Article read in full against the Arabic text provided (PDF p. 17). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 39 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-040 | LD 29/2011 Art. 40 – وفاة الشريك شركة التضامن (general partnership) Para. 1: Absent a deviating contract clause, the general partnership continues among the survivors upon the death of a partner. Para. 2: The rights pass to the heirs; an heir who meets the requirements joins as general partner at his wish and with the consent of the others; heirs who do not want this, as well as heirs who are minors or lack legal capacity, become limited partners, and the company converts into a limited partnership, unless the contract provides otherwise. Para. 3: The estate is liable for obligations until publicity of the conversion of the heirs into limited partners. Article read in full against the Arabic text provided (PDF p. 17). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 40 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-041 | LD 29/2011 Art. 41 – ضم شريك إلى الشركة شركة التضامن (general partnership) Para. 1: Admission of one or more partners in compliance with publicity and unanimously, unless the contract provides otherwise. Para. 2: The person joining is jointly and severally liable with his entire assets for the obligations arising after his entry; deviating agreements have no effect against third parties. (pp. 17–18.) Article read in full against the Arabic text provided (PDF p. 17). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 41 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-042 | LD 29/2011 Art. 42 – انسحاب الشريك من الشركة شركة التضامن (general partnership) Para. 1: Withdrawal before expiry of the duration only with the consent of the other partners. Para. 2: Effect only upon publicity. Para. 3: No liability for obligations arising after publicity of the withdrawal. Para. 4: Whoever assigns his share is released from the obligations towards creditors only if these consent (rules on assumption of debt). Para. 5: Exclusion of a partner only on the basis of a final judgment. Article read in full against the Arabic text provided (PDF p. 18). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 42 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-043 | LD 29/2011 Art. 43 – الأرباح والخسائر شركة التضامن (general partnership) Profit, loss and the share of each partner are determined at the end of the financial year from the final balance sheet and the profit and loss account; the partner becomes creditor of his profit share upon determination, provided the capital reduced by losses is replenished beforehand, unless otherwise agreed. Article read in full against the Arabic text provided (PDF p. 18). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 43 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-044 | LD 29/2011 Art. 44 – شركة التوصية شركة التوصية (limited partnership) Company under a specific firm name with at least one general partner alongside one or more limited partners. a) General partners: may take part in the management and are jointly and severally liable with their private assets. b) Limited partners: make a capital contribution, have no right of management, are liable only up to the amount of their capital share. (pp. 18–19.) Article read in full against the Arabic text provided (PDF p. 18). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 44 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-045 | LD 29/2011 Art. 45 – عنوان الشركة شركة التوصية (limited partnership) Para. 1: The firm name may contain only names of general partners. Para. 2: If a limited partner tolerates the inclusion of his name, he is liable to third parties in good faith like a general partner. Article read in full against the Arabic text provided (PDF p. 19). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 45 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-046 | LD 29/2011 Art. 46 – ادارة الشركة شركة التوصية (limited partnership) Para. 1: The limited partner may not interfere in the management vis-à-vis third parties and has no power of representation, not even by virtue of a power of attorney; otherwise he is liable for the obligations thereby arising like a general partner. Para. 2: Participation in the partners' council is not interference. Para. 3: Right to inspect books, accounts and the register of resolutions, as well as consultation with general partners/managers. Article read in full against the Arabic text provided (PDF p. 19). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 46 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-047 | LD 29/2011 Art. 47 – تنازل الشريك الموصي عن حصته شركة التوصية (limited partnership) The limited partner may assign his share to third parties with the consent of the general partners, unless the contract provides otherwise. Article read in full against the Arabic text provided (PDF p. 19). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 47 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-048 | LD 29/2011 Art. 48 – ضم شريك متضامن إلى الشركة شركة التوصية (limited partnership) Para. 1: Entry of a new general partner with the consent of all general partners; consent of the limited partners not required. Para. 2: Conversion of a limited partner into a general partner only by a duly publicised contract signed by him and the general partners. Para. 3: Entry of a new limited partner with the consent of all general partners and limited partners, unless the contract provides otherwise. (pp. 19–20.) Article read in full against the Arabic text provided (PDF p. 19). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 48 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
| E-049 | LD 29/2011 Art. 49 – اتخاذ القرارات في الشركة شركة التوصية (limited partnership) Para. 1: Subject to Art. 48, the general partners vote, unless the contract gives the limited partners a voting right. Para. 2: Resolutions by a majority of more than half of the capital held by those entitled to vote, unless otherwise provided. Para. 3: Amendment of the contract, dissolution, merger only by a publicised contract signed by general partners and limited partners. Article read in full against the Arabic text provided (PDF p. 20). Origin of the file not officially verified; no comparison with the Official Gazette. Amounts in the text of the law are as of 2011 (old lira) and are not to be used as current. Later amendments to the article cannot be identified from this file. |
Verified against the legal text | Art. LD 29/2011 Art. 49 قانون الشركات – المرسوم التشريعي رقم 29 لعام 2011 (vollständiger arabischer Text, 87 S., vom Portalbetreiber bereitgestellt) published 14 February 2011 |
11 October 2026 |
Translations are provided for understanding. The official Arabic original texts are binding.