عقد الإجارة المنتهية بالتمليك في المصارف العمانية

الملخص EN

The establishment of Islamic banks in Oman came close to the first decade, when the legislator began to reach what others have reached in some countries, whether Islamic or others, applying the Islamic system in banking transactions.

among these contracts is the lease contract leading (or ending) with ownership, which is a full legal contract, and the countries differ whether it can be considered two contracts in one contract (lease and sale) or (lease and gift) or two separate contracts as a lease contract, and then the bank or bank transfers ownership to another contract for the lessee, either through a sale or a gift at a symbolic price, and according to the laws of the countries, the contract is compatible with the sharia or its violation.

despite the large number of fatwas and their differences on which the basis of the transactions of Islamic banks and banking windows is based, both inside and outside the sultanate, I tried to show through this research the knowledge of the lease-to-ownership contract, linguistic knowledge, terminology and law, and its origin.

it dealt with the advantages of the contract, explaining its importance and the flaws in its application.

the research concluded with recommendations for the development of this important and vital facility.