# Cases and Transactions Outside Baghdad Last reviewed: October 2026 Author: Othman Al-Juboori From its only office, in Baghdad, Al-Taswia Legal Services Company handles cases and transactions in Basra and the other Iraqi governorates, such as Nineveh, Kirkuk, Anbar, Babil, Karbala, Najaf, Dhi Qar and others. It does not have offices outside Baghdad. (The Kurdistan Region has a separate page because it has its own legislation and registration authorities.) What Is Common to All Federal Governorates Laws The same federal laws apply as in Baghdad, including Labour Law No. 37 of 2015, with possible differences in local administrative instructions and departmental procedures. Courts Each governorate has courts within an appellate district. A case is usually filed with the court that has territorial jurisdiction, and the Federal Court of Cassation in Baghdad hears cassation appeals. Company registration with the Companies Registration Department at the Ministry of Trade (based in Baghdad). Applications can be submitted and tracked online without visiting the Department, as announced by the Ministry in July 2026. Investment Under Investment Law No. 13 of 2006, as amended, the National Investment Commission is responsible for strategic projects and projects of a federal nature, and each governorate not organised in a region has an investment commission authorised to grant investment licences under the Law. Basra in Particular Basra has extensive activity in oil and gas, ports and contracting, and many foreign companies and oilfield services companies operate there, so certain issues arise frequently: Oil, gas and contracting agreements supply, subcontracting and services contracts with companies operating in the oilfields. These are governed by the Iraqi Civil Code (provisions on contracts, rescission and compensation, Articles 146, 177 and 207) and by the terms of the contract itself, and many include an arbitration clause. Foreign workers A foreign worker may not be employed without a work permit from the Ministry of Labour, and a foreign worker may not take up any work before obtaining one (Labour Law, Articles 30 and 31). (See the Iraqi Labour Law page) Investment The Basra Investment Commission grants investment licences in the governorate within its powers under Investment Law No. 13 of 2006, as amended. Courts The courts of the Basra appellate district hear cases within their territorial jurisdiction. Frequently Asked Questions Q1: Do the laws differ from one governorate to another? Federal laws are the same in all governorates outside the Kurdistan Region, but some local administrative instructions and departmental procedures may differ. The Kurdistan Region has its own legislation in some areas (see the Kurdistan Region page).Q2: Can a case in Basra or another governorate be followed from Baghdad? Many procedures and transactions, such as online company registration and cassation appeals before the Federal Court of Cassation in Baghdad, can be handled without a daily presence in the governorate. Court hearings, however, require the lawyer to attend before the competent court.Q3: May a company in Basra employ a foreign worker before the work permit is issued? No. The Labour Law prohibits employers from employing any foreign worker who does not hold a work permit issued by the Ministry of Labour (Article 30), and prohibits a foreign worker from taking up any work before obtaining one (Article 31).Q4: Does the lawyer have to be from the same governorate? No. A lawyer does not need to be from the governorate in which the case is heard, and may appear before the courts in any governorate.Q5: Must a foreign worker be registered for social security? The Workers' Retirement and Social Security Law No. 18 of 2023 applies to workers in the private, mixed and cooperative sectors who are covered by the Labour Law (Article 3), including foreign workers. For a foreign worker, the employer pays, in addition to its own share of the contribution, the portion that the State pays for an Iraqi worker (Article 14), and the Law also charges the employer a levy for each foreign worker entering Iraq (Article 106). Contact information Al-Taswia Legal Services Company Address: Al-Arba'a Shawari' (Four Streets), Al-Yarmouk, Baghdad, Iraq, next to Soya Restaurant Phone: +964 771 100 2200 Email: info@al-taswia.com Hours: Saturday–Thursday, 5:00–9:00 PM | Friday: closed Working languages: Arabic and English Contact us WhatsApp Phone call Al-Taswia Legal Services CompanyAl-Arba'a Shawari' (Four Streets), Al-Yarmouk, Baghdad, Iraq, next to Soya RestaurantOpen in Google Maps ## Article numbers - Articles 146, 177 and 207 - Articles 30 and 31 - Article 30 - Article 31 - Article 3 - Article 14 - Article 106 ## Disclaimer The information on this website is general legal information provided for awareness purposes. It is not legal advice on any particular matter and does not create a lawyer–client relationship. Iraqi laws and regulations change, so please check the text in force or consult a qualified lawyer before taking any action. Legal Notice and Disclaimer