What is a sijill adli in Lebanon?

A sijill adli is a judicial record extract, the Lebanese criminal record certificate. Each shareholder or partner must provide a recent one to incorporate a company. It has a limited validity period, so it is usually obtained late in the incorporation process.

What is an ifada aqariyya?

An ifada aqariyya is a real estate certificate issued by the Lebanese land registry, confirming the current status and ownership of a property. It is normally what a company incorporation file requires as proof of the registered address, rather than the title deed itself.

What is a katib adl in Lebanon?

A katib adl is a notary public. In Lebanon this is a separate profession from a lawyer. The notary legalises the articles of association and other instruments; a lawyer cannot perform that function.

What does ش.م.ل. mean after a Lebanese company name?

It stands for sharika mughfala lubnaniyya, the Lebanese joint stock company, abbreviated SAL in Latin script. The equivalent for a limited liability company is ش.م.م., abbreviated SARL.

Reference

Glossary of Lebanese company law

Lebanese incorporation happens in Arabic. People use the Arabic names for documents even in English. Here is each document. You will meet them in this order.

By Gracia Hobeich, lawyer, Beirut Bar Association Last reviewed 23 September 2026

Arabic	Transliteration	English	What it is
السجل التجاري	al-sijill al-tijari	Commercial Register	The public register of companies. A Lebanese company exists when it is entered here and receives its registration number.
شركة مغفلة لبنانية (ش.م.ل.)	sharika mughfala lubnaniyya	Joint stock company, SAL	Societe anonyme libanaise. The abbreviation ش.م.ل. appears after the company name.
شركة ذات مسؤولية محدودة (ش.م.م.)	sharika that mas'uliyya mahduda	Limited liability company, SARL	The abbreviation ش.م.م. appears after the company name.
النظام الأساسي	al-nizam al-asasi	Articles of association	The company's constitution. Often called the bylaws or statutes in English. Must be notarised.
عقد التأسيس	aqd al-ta'sis	Deed of incorporation	The founding instrument signed by the shareholders or partners.
كاتب العدل	katib al-adl	Notary public	A separate profession from a lawyer in Lebanon. Legalises the articles and other instruments. A lawyer cannot notarise.
سند الملكية	sanad al-milkiyya	Title deed	Proof of ownership of real property. Held by the owner.
إفادة عقارية	ifada aqariyya	Real estate certificate	An extract issued by the land registry confirming the current position of a property. Usually what the incorporation file needs, rather than the deed itself.
سجل عدلي	sijill adli	Judicial record extract	The criminal record certificate required from each shareholder or partner. Has a limited validity period. Usually obtained late in the process.
رخصة إشغال	rukhsat ishghal	Occupancy permit	Municipal permit confirming a property may be occupied for the stated use.
البلدية	al-baladiyya	Municipality	The local authority. Issues occupancy permits and various local certifications.
وزارة المالية	wizarat al-maliyya	Ministry of Finance	Where the company registers for tax after the Commercial Registry, and where annual returns are filed.
الرقم الضريبي	al-raqm al-daribi	Tax number	Issued by the Ministry of Finance once the company is registered for tax.
مفوض المراقبة	mufawwad al-muraqaba	Statutory auditor	Certifies the annual accounts. Must be named in the incorporation file for an SAL or offshore company. The appointment must be agreed before registration.
الهيئة العامة	al-hay'a al-amma	General assembly	The meeting of shareholders or partners. The ordinary annual assembly approves the accounts.
مجلس الإدارة	majlis al-idara	Board of directors	Governs an SAL. A SARL has no board.
رئيس مجلس الإدارة	ra'is majlis al-idara	Chairman	Chairman of the board and the company's legal representative in an SAL.
المدير	al-mudir	Manager	The officer who runs a SARL. Must be a natural person.
الشركاء	al-shuraka	Partners	Owners of a SARL. They hold parts, not shares.
المساهمون	al-musahimun	Shareholders	Owners of an SAL. They hold shares.
رأس المال	ra's al-mal	Share capital	The registered capital of the company. Deposited with a Lebanese bank before registration.
الحصص	al-hisas	Partnership parts	What partners hold in a SARL. Transfers require partner approval.
الأسهم	al-as-hum	Shares	What shareholders hold in an SAL. Freely transferable.
شركة أوف شور	sharika offshore	Offshore company	A Lebanese company under Decree-Law 46/1983 whose activity is directed outside Lebanon.
شركة قابضة	sharika qabida	Holding company	A Lebanese company under Decree-Law 45/1983 that holds participations in other companies.
وكالة	wakala	Power of attorney	Used where a shareholder signs from abroad. Must be legalised at a Lebanese consulate.
الصندوق الوطني للضمان الاجتماعي	al-sunduq al-watani lil-daman al-ijtimai	National Social Security Fund, NSSF	Social security. Employers of Lebanon-resident staff register and contribute, including offshore companies.
الضريبة على القيمة المضافة	al-dariba ala al-qima al-mudafa	Value added tax, VAT	Registration is required above the statutory turnover threshold.

A note on transliteration

Lebanese Arabic has no standard Latin spelling. The same term appears in many ways. A judicial record extract is written sijill adli, sijel 3adle and sejel adle. It depends on who types it. The numeral 3 stands for the letter ayn. The numeral 7 stands for a hard h. This started in text messages. Now it is normal in professional correspondence. If a term looks different, it is probably the same word.

General information, not legal advice. Terminology and practice vary between registries and offices.

Glossary of Lebanese company law

A note on transliteration

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