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German Legal Expertise in the Middle East since 1981

Vol. XIX – Issue 3, Jul. 2015 – Special Articles on Iran

Special issue on Iran in line with 3 Iran Seminars in Germany

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lex arabiae is the legal in-house magazine of Meyer-Reumann & Partners to keep to our esteemed Clients and Friends of the House updated on relevant issues in the Middle East Countries, in which we have offices or associates.

Because of the prevailing circumstances we have devoted this issue to Iran as we feel, that the lifting the sanctions may be immanent. This special issue is in line with the Iran Seminars, which we are intending to organize in Germany.

Prologue for this Special Issue on the Iran’s Commercial Laws

Guiding Principles
The World is preparing for the end of the international sanctions against Iran. Many state delegations as well as many companies are visiting Iran to prepare themselves according to the prevailing circumstances.

Iran Sanctions – The Nuclear Deal with Iran Agreed

Guiding Principles
On July 14, 2015, the P5 + 1 (China, France, Germany, Russia, U.S. and the U.K., coordinated by the European Union’s High Representative, reached a historic deal, a Joint Comprehensive Plan of Action (JCPOA), with Iran to ensure that Iran’s nuclear program will be exclusively peaceful. Those who wish to do business in Iran should continue to monitor the JCPOA’s implementation.

Setting up Business Establishment in the Islamic Republic of Iran

Guiding Principles
Foreign companies who enter the Iranian market and set up an establishment in Iran, may choose between a joint venture company with an Iranian partner, or a company in the mainland with 100% foreign shareholding or a branch or representative office in Iran.

Tax System in the Islamic Republic of Iran

Guiding Principles
The principal taxes in Iran are corporate and personal taxes on income and VAT. The Iranian tax law is formulated in a way that encourages investments in production activities, mainly in industry and mining. This is done by means of providing low tax rates and quality facilities and other exemptions.

Protection of Intellectual Property Rights in the Islamic Republic of Iran

Guiding Principle
The Iranian Intellectual Property Law (IR-IPL) is a legal concept, which determines the protection and the use of intellectual including Trademarks, Patents and Patent Designs. Protection of intellectual property has a long tradition in Iran. New efforts because of technological innovations in Iran during recent years, have caused the legislator to pay more attention to IP protections. Foreign companies returning to the country or newcomers are well advised to have a close look on their IP protection.

Free Trade-Industrial Zones and Special Economic Zones in the Islamic Republic of Iran

Guiding Principle
There are seven Free Trade-Industrial Zones and sixteen Special Economic Zones in Iran. The Iranian Free Trade Zones are more ambitious in their objective of acting as a tool for attracting Foreign Direct Investment and ultimately for generating a diversified industrial base and promoting Iran’s non-oil exports. On the other hand, Special Economic Zones are conceived for goods transit and improving the supply and distribution networks in Iran.

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