It is always crucial for investors to understand the business environment they are intending to enter for addressing the factors that best serve the growth of their investment further maintain a secure operation circumstances. With respect to the Iraqi market and besides the economic aspect; the legal environment may be the most significant concern for foreign investors.

Serving the objective of encouraging foreign investment in Iraq and considering the above understanding, our firm (Al Muhamoon Al Mutahidoon) in direct coordination with The German Liaison Office for Industry and Commerce in Iraq, a member of the Global Network of German Chambers Abroad “AHK”, has a productive participation, besides other high level experts in variant fields and sectors, in the preparation of a Guidebook for Doing Business in Iraq covering the best practices and FAQ’s for doing business in the country under the laws and regulations of Federal Iraq & Kurdistan Government of Iraq.

Al Muhamoon Al Mutahidoon contribution consisting of (36 pages) in English Language out of the Guidebook total pages (322), is focused on corporate sector, tax system and social security and employment under the Iraqi laws, prepared by a qualified and dedicated team of the firm, they are:

  1. Ms.Hiba Basim Khaza’al
  2. Attorney Othman Ayad
  3. Attorney Zyad Abdel Al Ratha Habeeb
  4. Attorney Mohammed Hasan Hashim

In terms of corporate sector, our firm has presented an inclusive detailing on the forms of legal entities in Iraq available for foreigners and related requirements including share capital, shareholders and ownership limitation (where applicable), management and reporting, together with the involved estimated costs for incorporating the most popular forms of legal entities. It

While the report has presented an overview on applicable taxes in Iraq, both corporates and individuals, together with the allowances and exemptions addressing the most popular FAQ’s on this topic.

The labor law in Iraq is another topic that was covered by our firm under the Guidebook, in terms of the rights and obligations stipulated for the employee and the employer under the Iraqi law, the terms governing the relation between the two parties, in addition stating the taxes (social security subscriptions and income tax) implied to each party depending on the paid-up salary and the allowances applicable for employees under the Iraqi law.

Al Muhamoon Al Mutahidoon strongly adopts the Guidebook initiative that combines wide range of contributions providing a comprehensive and practical overview of the economic situation and legal system in Iraq highlighting the opportunities and challenges facing business representatives in Iraq at the same time, it provides assistance in developing solutions for the complex day-to-day operations on the ground, and our firm is willing to continue its usual legal support serving healthy business environment.

A copy of the guidebook could be downloaded via below link of AHK official website:


As a part of our company’s (Al Muhamoon Al Mutahidoon Firm for Legal Consultancies, Advocacy and Accounting Management) endeavors to develop and maintain its cooperation with law firms and offices operating in the region, we are pleased to announce signing a Strategic Cooperation Agreement with Nasser Al-Awar Advocates & Legal Consultants incorporated and operating in the United Arab Emirates “UAE”. Nasser Al-Awar law office is one of the leading law offices in Dubai having more than (30) years of experience providing variant legal services including litigation & dispute resolution, and legal consultancies in relation to commercial law and corporates, real estate law and real estate management, and family law.

Given the mutual economic interests between the two countries and the developing commercial relations, the parties, through signing the subject cooperation agreement, seek to secure the legal assistance required by investors, corporates and individuals in each country in relation to the mutual interests for the clients of each party in the country of the other party which would effectively contribute a prompt and smooth provision of the required legal assistance for corporates and individuals via a reliable single point of contact.

More information about the Cooperation Agreement as well as Nassr Al-Awar office experiences and services, you may visit the following link:

Memorandum of cooperation with Al- Muhamoon Al-Mutahidoon for Legal Consulting | Nasser Alawar (

Al Muhamoon Al Mutahidoon firm has recently and with the cooperation and coordination with its partner (The Station Foundation) organized a workshop intended to spread the legal knowledge and provide guidance and mentorship to Startups and entrepreneurs through WINVESTOR program funded by the Embassy of Netherland in Iraq.

The workshop was preceded by conducting a questionnaire by our firm that was shared with the attendees by email serving the initial evaluation of the attendees’ knowledge with legal requirements needed for the establishment and operation of their projects and maintaining the same in accordance with each project circumstances and needs, as the workshop has covered below three main topics:

  1. Company incorporation including related requirements, procedures and fees, as well as providing the professional advice in arranging the company Articles of Association in a professional manner the covers the company activities and goes in line with the perspectives and capabilities of its shareholders.
  2. Taxes and significance of having a Tax No. for companies to operate and develop its operations notwithstanding the obligations arising to it towards the General Commission of Taxes and means to fulfill those within the time periods specified by law.
  3. Social security registration of the company and its employees as a legal requirement together with the obligations required by projects towards the Social Security and Pension Directorate for Workers, as well as the mutual obligations between the company and its employees and the rights entitled to each party.

The workshop has also addressed the attendees’ questions in relation to the above listed topics as an open discussion panel and providing the needed advice and mentorship under the applicable laws and regulations.

The workshop was followed by single and group free discussion panels established between the trainers from Al Muhamoon Al Mutahidoon and entrepreneurs & startups attending the workshop where they have presented the existing challenges facing their projects as the trainers, form their side, have presented the suggested means to resolve/overcome these challenges in compliance with each project unique circumstances always affirming our firm (Al Muhamoon Al Mutahidoon) full support for Startups operating in Iraq as well as their shareholders serving the development of entrepreneurial ecosystem in Iraq.

Pictures of the workshop are below:

Al Muhamoon Al Mutahidoon firm announces a new partnership with The Station foundation. This collaboration was established for the purpose of creating a legal and official framework under which the two parties’ endeavors to support startups and SME’s, mainly those operating at The Station Co-working space, to comply with local laws and regulations, could be organized and developed.

During the launch of partnership ceremony held at Al Muhamoon Al Mutahidoon premises on the 30th of May 2021; both parties have emphasized their willingness to integrate their efforts serving the development of entrepreneurial ecosystem in Iraq by utilizing their experiences, resources and network serving that purpose. The partnership represents a reflection to Al Muhamoon Al Mutahidoon essential principles aiming to support startups and SME’s based on our firm faith in the Iraqi youth and their having promising potentials and abilities that will take a considerable, increasing and positively effective part of the Iraqi upcoming economy system.

It should be mentioned that The Station foundation was established in 2018, as an independent, non-governmental, and non-profit organization, and rapidly became the cornerstone for Iraqi youth with fresh and inventive ideas to set a first foot into the business world and entrepreneurial projects. The role of The Station goes beyond merely a physical space; rather, it builds communities, drive acceleration, and inspire a culture of collaboration.

Selective pictures of the partnership ceremony are attached.

Our firm (Al Muhamoon Al Mutahidoon Firm for Legal Consultancies, Advocacy and Accounts Management, ltd.) is proud to announce it ranking officially as a Leading Firm in Iraq/2021 by the Legal 500, a research, ranking and publishing firm based in UK. Legal 500 rankings are merit-based, relying on the outcomes of studying and analyzing the services rendered by firms for their clients as well as studying and analyzing the clients’ feedback regarding these services and their compliance with international standards, lawyers’ expertise, standards and policies adopted by the firm whether in providing the firm services or as related to administrative, management and accounting systems adopted by the firm, the reliability and integrity of the firm services towards its clients in addition to other criteria that regulates the firm practice.

The ranking came as a result of unremitting efforts made by the firm staff at all levels to leverage the firm services to unprecedented level of integrity and excellence, as well as a reflection of proven success achieved whether with local or international entities.

In this occasion; our firm would like to extend its thanks and appreciation to its staff for their distinctive efforts and dedication leading to this remarkable achievement ranking Al Muhamoon Al Mutahidoon as a leading firm besides other well-known international firms, as well as the firm precious clients for being a significant part of this success and maintaining it.

For more information about Al Muhamoon Al Mutahidoon ranking; you may visit below link:


No matter of what size any start-up whether registered as a company or otherwise is; the legal aspect always requires special attention by the project founders or those operating the project. Based on Social Corporate Responsibility principle that our firm adopt and serving the purpose of spreading legal knowledge among all society levels, whether individuals or corporates; our firm has recently participated Takween Accelerator Spring Cohort 2021 as a trainer. The program is intended to select a number of start-ups and work on providing training on different aspects supporting building capacity and developing these projects, including legal training.

Our firm participation (in cooperation with Hawre Surchi Firm for Attorneyship and Legal Consultancies, in Kurdistan region of Iraq) has presented a brief for requirements and procedures involved in registering a project as a company together with related obligations, highlighting the optimum legal means for reducing incurred costs and emphasizing the proper legal and sustainable grounds for the incorporation serving the expansion and development of these projects. The session also included a general presentation for the official fees incurred for the incorporation, taxation obligations and labor rights, also allocating a part of the session for answering the attendees related questions.

It is worth mentioning that Takween is the first accelerator in Iraq that provides intensive training program, international mentorship, and access to an exclusive investors and ecosystem partners’ network. Takween Accelerator is part of the Yanhad project which aims at promoting civic engagement and entrepreneurship for youth in Iraq, funded by the European Union and the Crisis and Support Centre of the French Ministry for Europe and Foreign Affairs. The project is implemented by Expertise France with the support of the American University of Iraq, Sulaimani.

Below are pictures of the session


The Iraqi Bar Association has issued the administrative order no. (3021) on 11 April 2021 stating approximately 100% raise to the minimum fees for appointing a lawyer as a legal adviser for local companies, industrial projects and foreign companies branches, the order has specified the lawyer minimum fees for being appointed as the legal adviser for local companies and industrial projects to (300,000 IQD) Three Hundred Thousand Iraqi Dinars per month, while it has specified the minimum fees for the lawyer being appointed as the legal adviser for the foreign companies branches to (600,000 IQD) Six Hundred Thousand Iraqi Dinars per month.

On the same level; the mentioned order has stated the duplication of fines imposed to the companies for not appointing a legal adviser, as it has specified the monthly fines due to the local companies and industrial projects to an amount of (750,000 IQD) Seven Hundred and Fifty Thousand Iraqi Dinar, and an amount of (1,500,00 IQD) One Million and Five Hundred Thousand Iraqi Dinar monthly fines to foreign companies branches.

While it has obliged all local companies, industrial projects and foreign companies branches to deduct an amount equaling to (5%) of the appointed legal adviser monthly fees to be paid with the Bar fund in cash.

The decision comes as part of the Bar endeavors to leverage the lawyers’ standard of living and adding more reliability with regard the necessity of appointing a legal adviser by the companies operating in Iraq and to achieve balance between the interests of the lawyers and those of the companies and industrial projects. Principally that this decision was issued following considerable facilities provided by the Bar for the local companies, industrial projects and foreign companies branches during the past couple of years via applying different allowances and discounts to encourage updating their status with the Bar in appointing a legal adviser. While the Bar has obliged all its departments to strictly implement the decision contents while explicitly assuring that the Bar shall not allow any allowances or discounts after the decision effective date 01 May 2021.

A copy of the Bar order together with its English translation is enclosed.

Iraqi bar association_administrative order_11 04 2021

Iraqi bar association_administrative order_11 04 2021_English

The Iraqi Ministry of Interior “MOI” has recently approved granting Normal Visas at airports a border ports for citizens of specific countries.

MOI decision dated 15 March 2021 has listed the countries entitled for obtaining the mentioned visa, these are the permanent members of United Nations Security Council “UNSC” these are (United States of America, United Kingdom, French, Russian, China and Germany), in addition to European Union countries (Italy, Belgium, Luxembourg, Netherlands, Denmark, Ireland, Gibraltar, Greece, Spain, Portugal, Sweden, Austria, Finland, Estonia, Poland, Czechia, Slovakia, Slovenia, Cyprus, Latvia; Lithuania, Malta, Hungary, Bulgaria, Romania, & Croatia), as well as Australia, Canada, South Korea and Japan), and shall be valid from its ISSUANCE DATE.

This new procedure is considered as a significant step towards attracting foreign individual and corporate investors.

Copy of the Ministry of Interior decision is attached. Free English translation thereof could be provided via email (

As one of the most significant steps Iraq has witnessed towards encouraging foreign investments in the country, the Iraqi Parliament Council has recently, at the 4th of March 2021, endorsed the law of Iraq accession to the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards, 1958 “Convention”.

The accession, however, was endorsed with few reservations as follows:

  • The Convention’s provisions are inapplicable in Iraq in respect of awards rendered prior to Iraq’s accession to the Convention.
  • The Convention is inapplicable in respect of recognition and enforceability of awards rendered in other Member States to the Convention unless According to the principle of reciprocity.
  • The Convention is inapplicable in the Republic of Iraq except in respect of disputes arising from contractual relations that are considered ‘commercial’ under Iraqi law.

Despite of the reservations stated in the accession law, promulgating this law shall effectively contribute the legal protection foreign investment is looking for in each jurisdiction. The accession law shall enter into force as of its publishing date with the Iraqi Gazette.

It is worth to know that pursuant to Article no. 12 of the New York Convention, each state ratifying or accessing to this Convention, the Convention shall enter into force on the ninetieth day after depositing the third instrument of ratification or accession by that state.

In response to the invitation addressed to our firm by IOT MAKER working space, our firm represented by Ms.Hiba Basim Khaza’al manager of management & accounts, has recently attended the opening ceremony of the IOT MAKER work space held in Baghdad, which was attended by a number of prestigious institutions and companies, such as the German Embassy, GIZ agency, Zain Iraq, The  Station, UNDP, FIELD READY, IRAQ 3D, in addition to several attendees of entrepreneurs and startups projects.

The opening speech for the ceremony was presented by German council Mrs. Stephanie Hochheim in which she has confirmed the full support and encouragement of the German Government for similar projects, followed by valuable speeches by other attendees. Whereas our firm speech has confirmed the significance of the legal aspect for the success and sustainability of SME’s and Start-Ups, focusing on the importance of adopting the proper legal setup through each stage of any project with full compliance to legal requirements for each type of activity which is considered a fundamental factor for achieving the objectives of any project, whether individual or institutional.

The ceremony has included introduction tours for the tools and equipment provided by IOT MAKER for its visitors for securing the proper environment for them to work on their projects, as well as the spaces allocated for this purpose such as workshops, offices, meeting room, training classroom, in addition to relaxing space.

IOT MAKER is considered as a social platform gathering researchers and those interested in technology as well as SME’s and students providing the proper tools and environment to implement their works and projects.

Pictures of the ceremony are attached.