close
CORPORATE REGISTRY

Resources

CORPORATE REGISTRY
Your Source for Liberian Corporate Law

Brochures & Facts Sheets

Liberian Law

Liberian corporate law is generally modeled on US corporate law. Liberian legal entities are governed by the Liberian Associations Law (1977, as amended through 2022), which contains the Business Corporation Act, the Partnership Act, and the Limited Partnership Act, the Not-for-Profit Corporation Act, and the Private Foundation Law. In 2002, the new Electronic Transactions Law and Money Laundering Law were also adopted.

Liberian Corporate Law

Please check back for all recent updates to Liberian Corporate Law.

OECD, Tax, and Compliance

Liberia is considered to have substantially implemented the internationally agreed tax transparency and information exchange standards.

Liberia is a member of the Global Forum on Transparency and Exchange of Information for Tax Purposes and is White Listed with the Organization for Economic Co-operation and Development (OECD).

The European Union has never placed Liberia on the EU List of Non-Cooperative Tax Jurisdictions.

Liberia has signed the following Tax Information Exchange Agreements (TIEAs) that meet the internationally agreed tax standard:
  • Australia – (In Force 23 May 2012)
  • Denmark – (In Force 18 May 2012)
  • Faroe Islands – (In Force 23 May 2012)
  • Finland – (In Force 12 June 2012)
  • France – (In Force 30 December 2011)
  • Ghana (ECOWAS)
  • Greenland
  • Iceland – (In Force 30 December 2012)
  • India – (In Force 30 March 2012)
  • Liberia has a Double Taxation Agreement (DTA) with Germany – (In Force 24 April 1975)
  • Netherlands – (In Force 17 May 2012)
  • Norway – (In Force 17 May 2012)
  • Poland
  • Portugal
  • South Africa – (In Force 7 July 2013)
  • Sweden – (In Force 4 May 2012)
  • UK – (In Force 30 March 2012)