Iraq recognizes several forms of corporate and commercial entities, each with distinct ownership, capital, and regulatory requirements. Foreign and domestic investors may establish companies through the Companies Registration Department at the Ministry of Trade, or through investment structures under the National Investment Commission. Selecting the appropriate legal structure depends on sector, capital needs, foreign ownership strategy, taxation, and regulatory licensing requirements.
Main Legal Structures
Limited Liability Companies (LLCs)
Private and Public Joint-Stock Companies (JSCs)
Branches of Foreign Companies
Representative Offices
Investment Project Companies
Partnerships and Sole Proprietorships (limited applicability for foreigners)
Regulatory Authorities
Ministry of Trade – Companies Registration Department
National Investment Commission (where applicable)
Iraqi Securities Commission / ISX (for JSCs)
How Etihad Can Assist
Etihad provides legal and regulatory advisory services to banks, financial institutions, and businesses, supporting compliance with applicable laws, regulations, and regulatory guidance issued by any competent authorities.