5th edition, 2014

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Legal Point

Jordan – Legal Partner


Jordan is one of the Arab countries the most committed in the legal, fiscal and structural reforms with the aim of liberalizing the business and attracting more foreign investors.

The Kingdom has a considerable legal arsenal by ratifying several international bilateral and multilateral agreements. We shall retain, among others, the New York Convention for the recognition and the execution of the foreign arbitral awards and the United Nations Convention on contracts for the International Sale of Goods.

Jordan has been signed the Washington and Basell Agreements relative to the Trade in Endangered Species of Wild Fauna and Flora, the Control of Transboundary Movements of Hazardous Wastes. The Kingdom also has been signed several treaties relative to the international carriage of goods and the protection of intellectual property rights.

Jordan also has been signed multiple agreements of free exchange with Arab countries and with other numerous countries among which the United States of America and the European Union. The formalities of import/ export are simplified particularly by using the unique statement in the import besides the documents in use in the international transport of goods.

In internal law, we may emphasize the new Investment Law that enters into force in November 2014. The company law was recently codified (1997), as well as the trade competition (2000), the intellectual property (1999 and 2000) and the commercial agency (2001).

We shall retain in particular of the latter that the agent has to be of Jordanian nationality and that the any dispute in this subject must be submitted to the Jordanian jurisdictions.

The tax law is not outdone and is attractive: the tax companies ‘rate is about 14 % and the Jordanian law does not plan the taxation of the capital earnings.

Companies establiched in the special economic zones (like Aqaba) are tax-exempt on their income, as well as the social charges and customs duties. These exemptions are naturally submitted to certain conditions and vary from one economic zone to the other.

Finally, Jordan has a network of quality legal advisers.

In brief, the Hashemite Kingdom is an emerging country, endowed with a stable political system and with an increasing economic evolution with interesting tax advantages.

The legal relations with Jordan thus appear under favourable auspices.

24 October 2014, edited by W. Pissoort - M. El Hajjami, Lawyers at PG Partners , Brussels Law Firm
(Boulevard de l’Empereur, n° 24 - 1000 Bruxelles, Tel. : + – email : This email address is being protected from spambots. You need JavaScript enabled to view it.)


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