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Bahrain Commercial Companies Law: 2025 amendments

Decree-Law No. 38 of 2025 expands accountability to de facto managers, enables electronic meetings by default and changes the available company and joint-venture architecture.

Updated July 20269 min readKhan Consultant

The previous article described the 2020 reform as "new". That reform remains part of Bahrain's corporate framework, but it is no longer the latest development. The current update is Decree-Law No. 38 of 2025, which amended the Commercial Companies Law issued under Decree-Law No. 21 of 2001.

The 2025 reform is relevant beyond listed companies. W.L.L. managers, people exercising management without a formal title, closed joint stock companies, partnerships and contractual joint-venture structures all need to understand the practical effect.

2020

Structural reform

SPC integration, W.L.L. flexibility and wider changes to company types and governance.

2025

Accountability and digital governance

De facto management, remote meetings, B.S.C.(c) flexibility and removal of the association in participation form.

2026

Implementation

Companies should align authority, meeting procedures, records and legacy structures with the amended law.

Six changes that matter

01 · Article 18 bis

De facto managers enter the liability framework

Personal liability can extend to a person effectively managing the company, openly or behind the scenes, where the legal requirements for liability are established.

Business impact: informal control by a shareholder, group executive or adviser should not bypass documented authority and oversight.
02 · Article 23 bis

Electronic meetings become generally available

Meetings under the Companies Law may be held through electronic or telephone communication if identity, participation and voting safeguards are satisfied.

Business impact: companies can operate remotely, but need a reliable meeting protocol and evidence trail.
03 · Article 204

Electronic voting is recognised

A company may adopt electronic voting subject to the conditions and controls issued by the Minister responsible for commerce.

Business impact: voting systems should preserve voter identity, authority, vote integrity and retrievable records.
04 · Article 226

Single-owner B.S.C.(c) becomes possible

A closed joint stock company may be established by one natural or legal person, subject to ministerial conditions. That person holds the powers of the constituent and general assemblies.

Business impact: this may create a new structuring option, but implementation conditions must be checked before relying on it.
05 · Article 322(c)

Longer continuity period for partnerships

Where the MOA has no continuation provision, the remaining partners may unanimously decide within 90 working days to continue after withdrawal, death, interdiction, bankruptcy or insolvency.

Business impact: continuity still requires a decision and Commercial Registry publication to be effective against third parties.
06 · Repealed Part IV

Association in participation is removed

The former unincorporated joint-venture company form was removed from the Companies Law. Existing arrangements were given a three-month period to regularise their status.

Business impact: legacy structures should already have been reviewed; contractual collaborations still need an appropriate legal and registration analysis.

Personal liability now follows actual management

The amended Article 18 bis focuses on a manager, board member or member of a managers' board, together with a person effectively managing the company whether visibly or covertly. Liability may be personal, or joint and several where multiple people committed the relevant violation.

The provision applies where evidence establishes that the person caused obligations to be imposed on the company because of negligence, gross error, or violation of law, the Memorandum of Association or Articles of Association. This is not automatic liability for every failed business decision; the facts, conduct, causation and legal test matter.

01

Registered manager

Formally recorded as managing or representing the company.

02

Board member

Participates in collective governance and company decisions.

03

De facto manager

Exercises real management influence without relying on the formal title.

Key control: decision authority, conflicts, approvals, dissent, advice and supporting information should be documented around the person actually making the decision.

Article 18 bis also addresses decisions taken at board, managers', constituent or general assembly meetings. A person should not assume that a collective resolution automatically removes individual exposure. The article specifically addresses recorded objection and the limited circumstances in which absence may be relevant.

Titles are no longer a sufficient governance map. Compare the Commercial Registry and MOA with who actually instructs management, approves commitments, controls banking and makes strategic decisions.

Remote meetings need more than a video link

Article 23 bis permits meetings through electronic or telephone communication. The company must still protect the legal quality of the meeting. The amended law identifies four control areas.

01 · Identity

Verify

Confirm each participant and the validity of any proxy used to attend.

02 · Access

Enable

Allow full participation, awareness of proceedings and the ability to express views.

03 · Record

Capture

Correctly record statements and votes made by participants during the meeting.

04 · Controls

Comply

Apply any additional measures issued by the Minister responsible for commerce.

Update notices, proxy forms, chair scripts, attendance records and minutes. The minutes should identify the communication method, verification process, attendees, quorum, connection issues, decisions and vote results. If a participant loses access during a material discussion, record how the chair handled the issue.

Single-owner closed joint stock companies

Article 226 retains the normal structure of at least two persons subscribing for negotiable shares that are not offered to the public. It also allows establishment by one natural or legal person, subject to conditions and controls issued by the Minister responsible for commerce.

This does not mean every investor should convert a W.L.L. into a B.S.C.(c). Compare capital, governance, audit, share classes, financing, regulatory requirements and future investor plans. Confirm the implementing conditions and current Sijilat practice before selecting the structure.

Removal of the association in participation form

The reform repealed the statutory company form commonly translated as an association in participation or unincorporated joint-venture company. The three-month transition period for pre-existing structures has expired.

Businesses should identify any legacy arrangement that relied on the repealed form. A contractual joint venture may still be commercially possible, but its registration, tax, liability, licensing and accounting treatment must be structured under the current framework rather than described as the abolished company type.

Who should do what now?

Company profile
Main exposure
Priority action
All Bahrain companies
Informal management and inspection readiness.
Map actual decision-makers, authorities, records and access to corporate documents.
W.L.L.
Shadow control by shareholders or group executives.
Align manager powers, bank mandates, delegations and reserved matters with actual practice.
B.S.C. / B.S.C.(c)
Board process, remote meetings and electronic voting.
Update board and general meeting procedures, minutes and technology controls.
Single-owner investor
Assuming the B.S.C.(c) option is immediately suitable.
Confirm ministerial conditions and compare the structure with a single-owner W.L.L.
Partnership company
Continuity after a partner event.
Review MOA continuation clauses, succession planning and the 90-working-day decision route.
Legacy joint venture
Reliance on the abolished association in participation form.
Regularise the structure and confirm current CR, contractual, tax and liability treatment.

A practical 30-day governance review

Days 1-5

Map authority

List registered and actual managers, board members, signatories, system users and reserved decision-makers.

Days 6-12

Review documents

Compare the CR, MOA, board charter, delegations, bank mandates and shareholders' agreement.

Days 13-20

Fix procedure

Adopt remote meeting, conflict, approval, minutes, dissent and document-retention protocols.

Days 21-30

Close gaps

Prepare amendments, revoke obsolete access, regularise legacy structures and assign owners.

2026 related development: external auditors

Law No. 7 of 2026 amended Bahrain's separate External Auditors Law. It strengthens mechanisms for reviewing audit quality and professional accountability. This is not an amendment to the Commercial Companies Law itself, but it reinforces the direction toward stronger records, audit evidence and regulatory supervision.

Corporate compliance checklist

Questions for the board or partners

  • Actual management matches documented authority
  • Reserved decisions have an evidence trail
  • Conflicts and objections are recorded
  • Remote meetings verify identity and proxies
  • Electronic votes can be reconstructed
  • Inspection documents are accessible
  • Legacy joint ventures were regularised
  • MOA and CR data remain current

Official sources

The official text of Decree-Law No. 38 of 2025 is published by Bahrain's Legislation and Legal Opinion Commission. Its amendment history lists the changes to the Commercial Companies Law. The Ministry of Industry and Commerce also maintains a corporate legislation library.

Companies reviewing management authority should also read our guides to changing a W.L.L. manager and the Memorandum of Association.

This article provides general corporate information and is not legal advice. The application of the amended law, personal liability, meeting validity, company conversion and legacy joint-venture treatment should be assessed for the specific entity by Bahrain-qualified legal counsel.