Energy & power
Oil and gas operators and their contractors, power producers, solar and clean energy developers and the equipment suppliers behind them.
EnergyCustomsTaxUnited Legal Partners · Baghdad · Basra · Erbil
An Iraqi law firm for business in Iraq.
United Legal Partners advises companies, institutions and investors, Iraqi, regional and international, across all aspects of Iraqi law, from offices in Baghdad, Basra and Erbil.
Licensed Iraqi legal services company, with corporate incorporation number C.R. 2-35865, and licensed by the Iraqi Bar Association
Ten lawyers across three permanent offices in Baghdad, Basra and Erbil
Working in Arabic and English, with Kurdish in the Kurdistan Region
What we do
Full-service Iraqi practice, organised the way our clients' questions arrive.
We act for Iraqi companies and family groups, for regional and international businesses operating or investing in Iraq, and for the law firms and in-house counsel who advise them. What they need from us is the same in every case: a clear answer on Iraqi law, documents that stand before the authority or court they are meant for, and a team on the ground that follows the matter until it is closed.
01
Corporate & Commercial
Company formation, branch registration, investment licensing, commercial contracts and corporate housekeeping for Iraqi, regional and international businesses, in Federal Iraq and the Kurdistan Region.
Read more 02Tax & Social Security
Corporate income tax, withholding, personal income tax and social security contributions, from annual filings and clearances to objections and appeals before the General Commission for Taxes.
Read more 03Compliance, Employment & Immigration
Keeping a company in good standing in Iraq: corporate filings and renewals, Labor Law compliance, employment contracts, social security, work permits, residency and security clearances for foreign staff.
Read more 04Energy, Power & Clean Energy
Oil and gas service contracts and subcontracts, power plant and IPP arrangements, and the emerging solar and clean energy projects, for operators, developers, contractors and suppliers.
Read more 05Customs & Import
Iraqi Customs Law, exemptions and temporary importation, classification and valuation, and disputes with the General Commission of Customs at Umm Qasr, Khor Al-Zubair and the land borders.
Read more 06Banking & Financial Services
Central Bank of Iraq licensing and compliance, cross-border transfers, letters of credit, bank guarantees, payment services and digital banking, for banks, financial institutions and their corporate clients.
Read more 07Healthcare & Pharmaceutical Supplies
Registration of medicines, medical devices and IVDs with the Ministry of Health and Kimadia, supply and tender arrangements, promotion rules and the regulatory position of unregistered products.
Read more 08Disputes, Litigation & Arbitration Support
Representation before all Iraqi courts and the State Shura Council, enforcement of judgments and arbitral awards, and Iraqi law support to counsel in arbitrations seated in Iraq or abroad.
Read more 09Regulatory & Technology
Licensing and compliance before the Communications and Media Commission and the Ministry of Communications, data and electronic transactions, online services, and intellectual property protection.
Read moreSectors
Industries we know from the inside.
Each sector has its own regulators, contract forms and habits. These are the ones where our lawyers spend most of their time.
Construction & infrastructure
EPC and civil contractors, engineering firms and project companies on public and private works.
CorporateComplianceDisputesHealthcare & life sciences
Pharmaceutical and medical device manufacturers, distributors and healthcare providers.
HealthcareRegulatoryFinancial services
Banks, payment and e-money companies, card schemes and investors in the Iraqi financial market.
BankingRegulatoryTechnology, media & telecoms
Telecom operators, internet and content platforms, software and app developers.
RegulatoryCorporateThe firm
A long-established Iraqi practice with the discipline international counsel expect.
About the firmULP is a licensed Iraqi legal services company led by two partners who between them cover the corporate and commercial side, the litigation, tax and regulatory side, and the day-to-day compliance work that keeps a company in good standing in Iraq. Ten lawyers work from three permanent offices in Baghdad, Basra and Erbil.
The firm combines the continuity of a long-established Iraqi practice with the documentation and risk-allocation standards that international counsel expect, so that the advice we give can be relied on in a board paper or an arbitration as much as before a ministry or a court. Every engagement has a single point of contact at partner level, a documented intake, periodic reporting, and a file that can be audited later.
Services
Everyday legal services for business in Iraq.
- 01
Company registration. Formation of Iraqi companies, registration of branches of foreign companies, investment licences and the registrations with the tax, social security and Chamber of Commerce authorities that follow.
- 02
Corporate housekeeping. Annual filings, changes of manager, capital and signatories, trade registry updates, licence renewals and deregistration.
- 03
Tax advisory and filings. Corporate and personal income tax filings, withholding, tax clearance certificates, and objections and appeals before the General Commission for Taxes.
- 04
Social security compliance. Registration of employers and employees, contribution compliance, audits, settlement of arrears and clearance certificates.
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Work permits, visas and residency. Entry visas, work permits, residency, security clearances and site passes for foreign staff, with renewals tracked so they do not become emergencies.
- 06
Employment contracts and labour matters. Employment contracts and internal regulations under the Labor Law, terminations, and representation before the labour courts and the Ministry of Labour.
- 07
Contracts and commercial agreements. Drafting, review and negotiation of supply, services, agency, distribution, subcontracting and joint venture agreements under Iraqi law, in Arabic and English.
- 08
Licences, permits and approvals. Sector licences, ministerial approvals, exemptions and no-objection letters from the ministries and regulators a business depends on.
- 09
Customs and import formalities. Import routes, exemptions, temporary admission and the clearance of goods at the ports and borders.
- 10
Litigation and arbitration. Representation before all Iraqi courts, enforcement of judgments and awards, and support to counsel in arbitration.
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General legal consultation. Written opinions on Iraqi law, retainer arrangements for day-to-day questions, and standing regulatory monitoring.
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Legal translation and notarisation. Arabic and English versions of contracts and corporate documents, and the legalisation and notarisation steps Iraqi authorities require.
Insights
Iraq Legal Update
A weekly note on new Iraqi legislation, regulations and court practice, with practice notes on the questions our clients ask most often.
Ownership of Real Property by Non-Iraqis: the Legislative Sequence and the Restrictions, from 1931 to the Federal Supreme Court Judgment of 27 October 2026
Nine stages of legislation on ownership of real property by non-Iraqis, and why the Federal Supreme Court judgment of 27 October 2026 is not a general permission to own.
Practice note · Corporate & CommercialOfficial Trademark Fees in Iraq Increased
The Ministerial Council for Economy has amended the official fees for Iraqi, Arab and foreign trademarks and commercial indications under the Trademarks and Commercial Indications
Iraq Legal Update · Regulatory & TechnologyIraq Replaces Its 1987 Rules on Foreign Workers
The Ministry of Labour and Social Affairs has issued Instructions No. (1) of 2026 on the recruitment, employment and work permits of foreign workers in Iraq. Issued under Article 3
Iraq Legal Update · Compliance, Employment & Immigration