In this research we addressed the legal system of free zones in Syria, where we showed the identity of these companies, their advantages, and their work field. Then, we clarified the legal provisions which govern the work of these companies in terms of their legal form, their nationalities, their qualities, their establishment, and their end. Among the most important results of the research was that the nature of companies of free zones was different from the nature of national companies, where this requires formulating special legal rules that organize the work of these companies. In fact, the Syrian legislator was not successful in this regard in the light of the lack of legal provisions which regulate the work of such companies, where this may raise confusion between the provisions of these companies and the other provisions related to the work of companies in general outside the scope of free zones. The research concluded with many recommendations, the most important of which was formulating special legal regulation for the companies of free zones in terms of their establishment, nationalities, work, and distinction from other companies in terms of legal regulation.