{"id":130,"date":"2013-08-06T11:55:42","date_gmt":"2013-08-06T11:55:42","guid":{"rendered":"http:\/\/mattarlaw.com\/?page_id=130"},"modified":"2025-02-24T15:05:58","modified_gmt":"2025-02-24T13:05:58","slug":"societes-offshore-liban","status":"publish","type":"page","link":"https:\/\/mattarlaw.com\/fr\/societes-offshore-liban\/","title":{"rendered":"Formation de Soci\u00e9t\u00e9s Offshore au Liban"},"content":{"rendered":"

<\/p>\n

Les Soci\u00e9t\u00e9s Offshore au Liban<\/h1>\n

Vous pouvez visiter la section de formation de soci\u00e9t\u00e9s au Liban<\/a> pour plus d’informations \u00e0 ce sujet. Vous pouvez aussi prendre connaissance des avantages de cr\u00e9er une soci\u00e9t\u00e9 offshore ou locale au Liban.<\/a><\/p>\n

La\u00a0<\/a>soci\u00e9t\u00e9 offshore\u00a0est une vari\u00e9t\u00e9 des soci\u00e9t\u00e9s anonymes (r\u00e9gl\u00e9es par n0 46 du Decr\u00e9t-Loi du 24 juin 1983).
\nElle peut \u00eatre form\u00e9e par un seul partenaire et \u00e0 100% d\u00e9tenue par des non Libanais.<\/p>\n

La loi No. 19 dat\u00e9e 5\/9\/2008 a modifi\u00e9 les r\u00e8glements des soci\u00e9t\u00e9s offshore en soulageant ses conditions et en agrandissant la port\u00e9e de ses activit\u00e9s.<\/p>\n

Elle a enlev\u00e9 la condition d\u2019 avoir deux ressortissants libanais dans le conseil ex\u00e9cutif de la compagnie ce qui soulage les investisseurs \u00e9trangers et leur donne plus d\u2019incitations pour investir dans les soci\u00e9t\u00e9s offshore au Liban.<\/p>\n

Quant au Pr\u00e9sident, il peut \u00eatre un r\u00e9sidant non-Libanais \u00e0 l\u2019\u00e9tranger et peut op\u00e9rer sans permis de travail<\/p>\n

La compagnie est enregistr\u00e9e dans le registre de commerce et dans un registre sp\u00e9cial aux soci\u00e9t\u00e9s offshore.<\/p>\n

Les soci\u00e9t\u00e9s offshore sont form\u00e9es au Liban, toutefois elles op\u00e8rent seulement dans la zone franche et\/ou hors du territoire libanais.<\/p>\n

Les soci\u00e9t\u00e9s offshore peuvent ex\u00e9cuter ce qui suit :<\/p>\n

– La n\u00e9gociation et la conclusion des accords au sujet des marchandises et des produits plac\u00e9s en dehors du territoire libanais ou dans la zone franche libanaise<\/p>\n

– \u00c9tudes et consultations au profit des \u00e9tablissements \u00e9trangers.<\/p>\n

– L\u2019utilisation des \u00e9quipements de zone franche afin de stocker les marchandises import\u00e9es pour la r\u00e9-exportation.<\/p>\n

– Acheter ou louer l\u2019immobilier au Liban jusqu\u2019au degr\u00e9 n\u00e9cessaire pour performer les op\u00e9rations de la compagnie..<\/p>\n

Selon le dernier amendement les activit\u00e9s suppl\u00e9mentaires autoris\u00e9es aux soci\u00e9t\u00e9s offshore sont :<\/p>\n

– L\u2019administration de compagnies et d\u2019 \u00e9tablissements hors du Liban incluant l\u2019exportation des services, de logiciels \u00e0 ces \u00e9tablissements.<\/p>\n

– Op\u00e9rations de commerce\u00e0 trois ou plusieurs incluant n\u00e9gociations et projets de contrats, exp\u00e9dition de marchandises et faire des factures pour des transactions hors du Liban ou dans la zone franche libanaise comprenant les services pour stocker les marchandises dans la zone franche afin de les exporter.<\/p>\n

– Ex\u00e9cuter des activit\u00e9s li\u00e9es \u00e0 l\u2019exp\u00e9dition maritime.<\/p>\n

– Acquisition d\u2019actions ou de parts et de stocks dans des soci\u00e9t\u00e9s \u00e9trang\u00e8res, des compagnies ou des \u00e9tablissements et emprunter \u00e0 ces \u00e9tablissements dans lesquels la soci\u00e9t\u00e9 offshore tient plus de 20% de leurs capitaux.<\/p>\n

– Acquisition et b\u00e9n\u00e9fices des droits li\u00e9s aux agences ou \u00e0 la repr\u00e9sentation commerciale aux compagnies ou aux \u00e9tablissements \u00e9trangers ou non-r\u00e9sidents.<\/p>\n

– Ouverture des branches et des bureaux de repr\u00e9sentation \u00e0 l\u2019\u00e9tranger.<\/p>\n

– La construction, les investissements et l\u2019administration dans des projets \u00e9conomiques except\u00e9 ceux interdits par loi<\/p>\n

– La cr\u00e9ation de comptes et utilisation de services financiers pour financer ses activit\u00e9s que ce soit \u00e0 travers des \u00e9tablissements locaux au \u00e9trangers.<\/p>\n

– Le bail ou l\u2019acquisition de bureaux ou immobilier au Liban en relation avec les activit\u00e9s de la soci\u00e9t\u00e9 offshore.<\/p>\n

Une compagnie offshore ne peut pas s\u2019engager dans des op\u00e9rations bancaires, l\u2019assurance ou aucune autre activit\u00e9 commerciale au Libane et ne peut faire aucun b\u00e9n\u00e9fice ou revenu \u00e0 travers des biens mobiles ou immobiliers au Liban, ou en fournissant des services aux compagnies situ\u00e9es dans le Liban, except\u00e9 les int\u00e9r\u00eats sur ses comptes bancaires.<\/p>\n

Les soci\u00e9t\u00e9s offshore tirent b\u00e9n\u00e9fice des exon\u00e9rations d\u2019imp\u00f4t puisqu\u2019elles sont sujettes seulement \u00e0 un imp\u00f4t forfaitaire annuel de 600USD.<\/p>\n

Avantages de Cr\u00e9ation \/ Incorporation d’une soci\u00e9t\u00e9 offshore au Liban<\/h2>\n

A- Avantages g\u00e9n\u00e9raux<\/h3>\n

1- La Soci\u00e9t\u00e9 peut \u00eatre enti\u00e8rement d\u00e9tenue et g\u00e9r\u00e9e par des \u00e9trangers, leur responsabilit\u00e9 est limit\u00e9e \u00e0 leurs parts dans la soci\u00e9t\u00e9 et elle peut \u00eatre constitu\u00e9e par un seul partenaire.<\/p>\n

2- Un large \u00e9ventail d’activit\u00e9s peut \u00eatre inclu dans l’objet de l’entreprise.<\/p>\n

3- Conditions facilit\u00e9es pour les directeurs et salari\u00e9s \u00e9trangers.<\/p>\n

Le pr\u00e9sident\/directeur g\u00e9n\u00e9ral \u00e9tranger n\u2019a pas besoin de permis de travail s\u2019il r\u00e9side hors du Liban.<\/p>\n

Les employ\u00e9s non libanais sont exempt\u00e9s de permis de travail \u00e0 condition que le bilan total de l’entreprise d\u00e9passe 667 000 USD.<\/p>\n

4- Secret bancaire total sur tous les comptes professionnels et personnels\/priv\u00e9s.<\/p>\n

B- Avantages \/ Exon\u00e9rations fiscales<\/h3>\n

Droits de timbre sur les contrats, Droits de succession, imp\u00f4t sur les soci\u00e9t\u00e9s, Distribution de dividendes, Plus-value, Int\u00e9r\u00eats vers\u00e9s, Montants vers\u00e9s en r\u00e9mun\u00e9ration de services…<\/p>\n

La taxe annuelle sur les soci\u00e9t\u00e9s offshore libanaises est limit\u00e9e \u00e0 l’\u00e9quivalent d’environ 600 USD.<\/p>\n

Certains pays ayant sign\u00e9 une convention de non double imposition avec le Liban<\/h3>\n

Alg\u00e9rie, Arm\u00e9nie, Bahre\u00efn, Bi\u00e9lorussie, Bulgarie, Cuba, Chypre, R\u00e9publique tch\u00e8que, \u00c9gypte, France, Gabon, Iran, Italie, Jordanie, Kowe\u00eft, Malaisie, Malte, Maroc, Pakistan, Pologne, Qatar, Roumanie, Russie, S\u00e9n\u00e9gal, Soudan , Sultanat d’Oman, Syrie, Tunisie, Turquie, \u00c9mirats arabes unis, Ukraine, Y\u00e9men.<\/p>\n","protected":false},"excerpt":{"rendered":"

Les Soci\u00e9t\u00e9s Offshore au Liban Vous pouvez visiter la section de formation de soci\u00e9t\u00e9s au Liban pour plus d’informations \u00e0 ce sujet. Vous pouvez aussi prendre connaissance des avantages de cr\u00e9er une soci\u00e9t\u00e9 offshore ou locale au Liban. La\u00a0soci\u00e9t\u00e9 offshore\u00a0est une vari\u00e9t\u00e9 des soci\u00e9t\u00e9s anonymes (r\u00e9gl\u00e9es par n0 46 du Decr\u00e9t-Loi du 24 juin 1983). […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-130","page","type-page","status-publish","hentry"],"yoast_head":"\nFormation de Soci\u00e9t\u00e9s Offshore au Liban | Avocats \u00e0 Beyrouth.<\/title>\n<meta name=\"description\" content=\"Cr\u00e9ez votre soci\u00e9t\u00e9 offshore au Liban avec les services bancaires. 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