The establishment of companies in Syria is considered one of the most important tools for organizing economic activity. Companies Law No. 29 of 2011 (and its amendments) regulated the types of companies, the conditions for their formation, their capital, and their management mechanisms, and determined the liability of each partner or shareholder as well as the liability of their representatives, in addition to several operational conditions that encourage confidence in dealing with them by third parties. The law also permitted the admission of foreign partners under specific controls, which enhances investment and encourages commercial activity.
Below we list the types of these companies with a brief explanation of each for identification:
1. General Partnership (الشركة التضامنية)
It is a company composed of two or more persons. It enjoys legal personality and financial independence and is subject to registration and publication procedures at the Commercial Registry Office of the governorate. Partners in it are personally liable with all their personal assets for the company’s debts regardless of their share in the company’s capital. This type of company is based on the personal standing of the partners, meaning it acquires its reputation from the reputation of the founding partners.
In principle, any partner has the right to participate in management regardless of his contribution percentage, unless the articles of association provide otherwise. Profits and losses are distributed according to each partner’s share. The company’s name is composed of the names of all partners, and they may adopt a commercial logo representing the company. As for the company’s capital according to Syrian laws, the minimum is /15.000.000 SYP/. Any amendment in the company is subject to concluding a contract supplement among the partners stating the new conditions, whether regarding the company’s capital, the authorized signatory, or even changing the company type; there is no voting in this regard.
2. Limited Partnership (شركة التوصية)
It is a company composed of at least two partners, where at least one partner is a limited partner (موصي) and the remaining partners are general partners (متضامنين). This company enjoys legal personality and financial independence and is subject to registration and publication procedures at the Commercial Registry Office of the governorate. General partners are personally liable with all their personal assets for the company’s debts regardless of their share in the company, while limited partners are liable only up to their contribution to the company’s capital.
This type of company is subject to what applies to general partnerships, except regarding the limited partners: no matter how large their capital contribution, they are not entitled to participate in management, and their names may not be mentioned in the company’s name. As for the minimum capital for this type of company according to Syrian law, it is /15.000.000 SYP/. Amendment procedures are the same as in the general partnership.
3. Limited Liability Company (الشركة محدودة المسؤولية)
It is a company composed of two or more persons. This company enjoys legal personality and financial independence and is subject to registration and publication procedures at the Commercial Registry Office of the governorate. This type of company is governed by the Commercial Law regardless of its purpose. Partners’ liability is each to the extent of his contribution to the company’s capital. This type is considered a capital company that does not rely on the personal standing of partners, and it is the most widespread type in Syria.
Representatives of the company may be persons other than the founders or partners. A general manager or a board of managers may be elected to represent the company and sign on its behalf before third parties; they are elected by the ordinary general assembly of partners. Their liability is described as joint toward partners and third parties for all errors committed while performing their duties, unlike the liability of the partners.
There are two types of general assembly meetings: ordinary meetings, which are periodic and in which routine matters are voted on such as electing the board of managers and approving the budget; and extraordinary general assemblies, convened to vote on non-routine matters such as amending capital or dissolving the company. In both cases, minutes are prepared and later registered at the Commercial Registry Office to be enforceable against the company and third parties. As for the minimum capital for this type of company according to Syrian law, it is /50.000.000 SYP/, noting that this type of company does not issue tradable shares.
4. Single-Member Limited Liability Company (الشركة محدودة المسؤولية ذات الشخص الواحد)
It is the same type as the limited liability company, except that the only difference is that the number of founders does not exceed one person, and it has the same rights and obligations as ordinary limited liability companies.
5. Public Joint-Stock Company (الشركات المساهمة المغفلة العامة)
These are companies composed of at least ten shareholders. They enjoy legal personality and financial independence and are subject to registration and publication procedures at the Commercial Registry Office of the governorate. This type of company is governed exclusively by the Commercial Law regardless of its purpose. Its capital is divided into equal-value shares that are publicly tradable and may be listed on securities markets, and a shareholder’s liability is limited to the nominal value of the shares he owns in the company.
The company has a board of directors that represents the company and signs on its behalf before third parties. Amendments to the company are subject to the formal procedures prescribed for capital companies, similar to limited liability companies. It is not permissible for the company’s name to be the name of a natural person, and this type of company is required to state its capital on all its publications, advertisements, and contracts. The minimum capital for these companies according to Syrian law is /1.000.000.000 SYP/.
6. Private Joint-Stock Company (الشركات المساهمة المغفلة الخاصة)
These companies consist of at least three shareholders and are subject to the same conditions mentioned for the public joint-stock company, except that their shares are traded exclusively among shareholders, i.e., they are not offered for public subscription. The minimum capital for these companies according to Syrian law is /100.000.000 SYP/.
Additional Types
Holding Companies (الشركات القابضة)
According to Syrian law, these are public joint-stock Commercial companies only, and their purpose is limited to establishing and owning shares and stakes and participating in the management of companies; they may not engage in any direct commercial activity. As for their capital, it is the same as that of any public joint-stock company, i.e., /1.000.000.000 SYP/.
Free Zone Companies (شركات المناطق الحرة)
These Commercial companies take the form of limited liability companies or joint-stock companies only—i.e., capital companies—due to the nature of their activity, which cannot be based on the personal standing of partners as in partnerships (general partnership and limited partnership). These companies are established within Syrian territory, but their activity is confined to outside Syria or within free zones with some limited internal dealings under special conditions. This type of company is subject to the Free Zones regime and to the Investment Law if it conducts an investment activity, in addition to the Companies Law, and is treated specially regarding tax exemptions, asset ownership, and flexibility in profit transfers.
Offshore Companies (الشركات الخارجية – أوف شور)
The status of these Commercial companies is similar to that of free zone companies, except that their purpose is limited to conducting activities outside Syria with broader privileges and exemptions than free zone companies. However, they do not fall under the Investment Law because they carry out their activities outside Syria.
Silent Partnerships (شركات المحاصة)
This is a type of arrangement that requires at least two persons, but it is not considered a Commercial company in the legal sense; it does not enjoy legal personality or financial independence and is not subject to the registration procedures applicable to other companies. Its effect remains confined to the partners only; it cannot appear to third parties as a company, otherwise it will be considered a de facto company and will be obliged to comply with the registration procedures imposed on other companies. This type of partnership follows the rule “the contract is the law between the contracting parties”, so partners are bound only by what they agreed upon in the partnership contract regarding profits, losses, signing authority, and so on.
Conclusion
The legal framework governing Commercial companies in Syria constitutes a fundamental tool for organizing economic activity and providing a clear legal environment for both domestic and foreign investors. Choosing the appropriate legal form—whether a partnership, a capital company, a holding company, a freezone entity, or an offshore company—directly affects the level of liability, governance mechanisms, capital requirements, and tax and customs privileges.
Therefore, it is essential to align the nature of the activity and the investment objectives with the most suitable legal form and to review the relevant statutes and implementing regulations before incorporation. It is also advisable to consult a specialized legal and financial advisor to ensure full compliance, protect rights, and maximize the benefits available within the legal framework.
Contact Bridge Point Law to help you to choose the type of companies suit your business the most:
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Enregistrement d’une entreprise en Syrie et structure de partenariat étranger
Types de sociétés commerciales selon le droit syrien
La création de sociétés en Syrie constitue l’un des principaux outils d’organisation de l’activité économique. La loi sur les sociétés n° 29 de 2011 (et ses modifications) a réglementé les types de sociétés, les conditions de leur constitution, leur capital ainsi queleurs mécanismes de gestion. Elle a également défini la responsabilité de chaque associé ouactionnaire ainsi que celle de leurs représentants, en plus de plusieurs conditions de fonctionnement qui renforcent la confiance des tiers. La loi permet également l’admissiond’associés étrangers selon des règles spécifiques, ce qui favorise l’investissement et encourage l’activité commerciale.
Ci-dessous figurent les différents types de sociétés avec une brève description :
1. Société en nom collectif
Il s’agit d’une société composée de deux personnes ou plus. Elle possède la personnalitémorale et l’autonomie financière et est soumise aux procédures d’enregistrement et de publication auprès du registre du commerce de la province.
Les associés sont indéfiniment et solidairement responsables des dettes sociales sur l’ensemble de leur patrimoine personnel, indépendamment de leur participation au capital. Ce type de société repose sur la considération personnelle des associés, c’est-à-dire que saréputation dépend de celle des fondateurs.
La dénomination sociale est constituée des noms de tous les associés, avec possibilitéd’adopter une enseigne commerciale. Le capital minimum est de 15 000 000 livres syriennes(SYP). Toute modification nécessite un avenant au contrat entre les associés ; aucun vote n’est prévu.
2. Société en commandite
Cette société est composée d’au moins deux associés, dont au moins un commanditaire et un ou plusieurs associés en nom collectif.
Les associés en nom collectif sont responsables indéfiniment sur leurs biens personnels, tandis que la responsabilité des commanditaires est limitée à leurs apports au capital.
Les commanditaires ne peuvent pas participer à la gestion et leurs noms ne doivent pas apparaître dans la dénomination sociale.
Le capital minimum est de 15 000 000 SYP, et les procédures de modification sontidentiques à celles de la société en nom collectif.
3. Société à responsabilité limitée (SARL)
Cette société est composée de deux personnes ou plus et dispose de la personnalité morale et de l’autonomie financière.
La responsabilité des associés est limitée à leurs apports. Il s’agit d’une société de capitaux, la forme la plus répandue en Syrie.
La société peut être dirigée par un gérant ou un conseil de gérance élu par l’assembléegénérale ordinaire des associés. Les dirigeants sont solidairement responsables envers les associés et les tiers pour les fautes commises dans l’exercice de leurs fonctions.
Il existe deux types d’assemblées générales :
• Assemblée générale ordinaire : pour les décisions courantes
• Assemblée générale extraordinaire : pour les décisions exceptionnelles (modification du capital, dissolution, etc.)
Dans tous les cas, un procès-verbal est établi et enregistré au registre du commerce pour êtreopposable à la société et aux tiers.
Le capital minimum est de 50 000 000 SYP, et cette société n’émet pas d’actionsnégociables.
4. SARL unipersonnelle
Elle est identique à la SARL classique, à la différence qu’elle ne comporte qu’un seul associé. Elle bénéficie des mêmes droits et obligations.
5. Société anonyme publique
Ces sociétés sont composées d’au moins dix actionnaires.
Le capital est divisé en actions de valeur égale, librement négociables et pouvant être cotéessur les marchés financiers. La responsabilité des actionnaires est limitée à la valeur nominalede leurs actions.
La société est dirigée par un conseil d’administration. Il est interdit que la dénominationsociale corresponde au nom d’une personne physique, et le capital doit être mentionné dans tous les documents officiels.
Le capital minimum est de 1 000 000 000 SYP.
6. Société anonyme privée
Elle comprend au moins trois actionnaires et est soumise aux mêmes règles que la société anonyme publique, sauf que ses actions ne sont pas offertes au public et ne sont négociablesqu’entre actionnaires.
Le capital minimum est de 100 000 000 SYP.
Autres types importants
Sociétés holding
Selon le droit syrien, elles doivent être constituées sous forme de sociétés anonymes. Leur activité se limite à la détention de participations et à la gestion d’autres sociétés, sans exercerd’activité commerciale directe.
Capital minimum : 1 000 000 000 SYP
Sociétés de zones franches
Ces sociétés prennent la forme de SARL ou de sociétés anonymes. Elles sont établies enSyrie mais leurs activités sont exercées à l’extérieur ou dans les zones franches, avec certaines opérations internes limitées et des conditions particulières.
Elles sont soumises au régime des zones franches et, le cas échéant, à la loi sur l’investissement. Elles bénéficient d’avantages spécifiques en matière fiscale, de propriétédes actifs et de transfert des bénéfices.
Sociétés offshore
Elles sont similaires aux sociétés de zones franches, mais leurs activités sont exclusivementexercées à l’étranger et elles bénéficient d’avantages et d’exonérations plus étendus. Elles ne relèvent pas de la loi sur l’investissement.
Sociétés en participation
Il s’agit d’un arrangement nécessitant au moins deux personnes, mais qui ne constitue pas une société au sens juridique. Elle ne dispose ni de personnalité morale ni d’autonomiefinancière et n’est pas soumise à l’enregistrement.
Ses effets restent limités aux associés et elle ne peut pas apparaître vis-à-vis des tiers commeune société, sous peine d’être considérée comme une société de fait.
Conclusion
Le cadre juridique des sociétés en Syrie constitue un outil fondamental pour organiser l’activité économique et offrir un environnement juridique clair aux investisseurs nationauxet étrangers.
Le choix de la forme juridique appropriée influence directement :
• le niveau de responsabilité
• les mécanismes de gouvernance
• les exigences en capital
• les avantages fiscaux et douaniers
Il est donc essentiel d’adapter la forme juridique à la nature de l’activité et aux objectifsd’investissement, et de consulter les textes légaux et réglementaires avant la constitution de la société. Il est également recommandé de faire appel à un conseiller juridique et financier spécialisé afin de garantir la conformité et d’optimiser les avantages disponibles.
