THE LEBANESE HOLDING COMPANIES
MAIN TAX EXEMPTIONS
1. No taxation on net profit
2. No taxation on interest earned from foreign companies.
- No taxation or gains realized from sales of foreign shares.
- No taxation on royalties received from foreign legal entities.
- No taxation on management fees and/or expenses invoiced to foreign subsidiaries.
- No taxation on interest earned from Lebanese companies if extended for a period of more than three years.
- No taxation or gains realized from sales of Lebanese shares as long as they are held for more than a two year period.
- Reduced taxation (5%) on management fees expenses invoiced to Lebanese entities.
- No taxation on dividends distributed.