The legal system of Lebanon
A French-model civil-law system: the Code of Obligations and Contracts of 1932 was drafted under the Mandate and remains the core of private law, alongside a Commercial Code of 1942 and a Code of Civil Procedure of 1983. What makes Lebanon distinctive is personal status, which is not codified nationally at all. Eighteen recognised confessional communities administer marriage, divorce, custody and inheritance through their own courts applying their own law, so the applicable rule depends entirely on the parties' registered community. There is no civil marriage in Lebanon, though civil marriages contracted abroad are registered and recognised.
Legal tradition
Lebanon belongs to the civil law with confessional personal status tradition. A French-model civil-law system: the Code of Obligations and Contracts of 1932 was drafted under the Mandate and remains the core of private law, alongside a Commercial Code of 1942 and a Code of Civil Procedure of 1983. What makes Lebanon distinctive is personal status, which is not codified nationally at all. Eighteen recognised confessional communities administer marriage, divorce, custody and inheritance through their own courts applying their own law, so the applicable rule depends entirely on the parties' registered community. There is no civil marriage in Lebanon, though civil marriages contracted abroad are registered and recognised.
How power is divided
Unitary, with eight governorates and districts administered centrally and elected municipal councils that have real but under-funded competences. Administrative decentralisation was promised by Taif and never enacted.
Where law comes from
- The 1926 Constitution
- As amended by Taif in 1990; the preamble entrenches communal coexistence.
- Statutes of Parliament
- Published in the Official Gazette; decree-laws also used in some periods.
- Code of Obligations and Contracts 1932
- French-model core of private law.
- Confessional personal status laws
- Eighteen communities apply their own law through their own courts.
- Judicial precedent
- Not formally binding; Court of Cassation authority is persuasive.
The legal profession
Lawyers are admitted by the Beirut Bar Association or the Tripoli Bar Association after a law degree and a three-year traineeship, with compulsory membership and a right of audience that widens with seniority. Both bars are self-governing and historically influential in public life. Notaries are licensed public officers whose authentication is required for real property transfers and company formation, and the two bars maintain legal aid committees that provide the main free representation.
Law by topic in Lebanon
- Criminal LawThe Penal Code 1943, with military court jurisdiction over civiliansThe Penal Code of 1943 is the general criminal statute. The Military Court exercises jurisdiction over civilians in cases touching security and the armed forces, which is the principal structural criticism of the system.
- Family LawFifteen recognised personal status regimes and no civil marriagePersonal status is administered by the courts of eighteen recognised confessions applying their own law. There is no civil marriage in Lebanon, though civil marriages contracted abroad are registered and recognised.
- Tax LawSchedular income tax, 17 per cent corporate rate, and 11 per cent VATIncome tax is schedular, taxing categories of income separately rather than aggregating them. Corporate profits are taxed at 17 per cent, and VAT is 11 per cent.
- Employment & LabourThe Labour Code 1946, with domestic workers excludedThe Labour Code of 1946 governs private employment. Domestic workers are expressly excluded and fall under the kafala sponsorship system, which is the defining feature of Lebanese labour practice.
- Property & LandA French-influenced register, and foreign ownership by decree above a size thresholdTitle is registered under the 1926 land registration decrees. Foreign acquisition requires a Council of Ministers decree above defined area thresholds and is capped as a proportion of each district.
- Business & CorporateThe Code of Commerce 1942, with banking secrecy substantially amended in 2022Companies are formed under the 1942 Code of Commerce. The 1956 banking secrecy law, long the foundation of Lebanon's financial sector, was substantially amended in 2022 as an IMF programme condition.
- Constitutional LawConfessional power-sharing under the 1926 Constitution and the Taif AgreementThe 1926 Constitution, amended in 1990 to incorporate the Taif Agreement, distributes the presidency, premiership and speakership among religious communities and divides parliamentary seats equally between Christians and Muslims.
- Civil ProcedureFirst instance and appeal courts under a French-modelled codeCivil claims are heard by single judges or chambers of first instance, appealed to courts of appeal, and reviewed by the Court of Cassation. The 1983 Code of Civil Procedure follows French structure closely.
- Immigration & NationalityThe 1962 entry law, kafala sponsorship, and the largest refugee share of any populationEntry and residence are governed by the 1962 law on entry and exit. Lebanon is not a party to the Refugee Convention and hosts the world's largest number of refugees per capita.
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