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The 2025 finance law introduces significant changes for employees and employers in Tunisia. New provisions will impact salary calculations, with an increase in CNSS social security contributions and the implementation of a new Personal Income Tax (IRPP) scale.

Le processus KYC (Know Your Customer), pilier de la conformité réglementaire, repose aujourd’hui sur des outils avancés comme l’analyse de données par l’IA, la détection automatisée des fraudes et des systèmes de gestion électronique des documents. -- The KYC (Know Your Customer) process, a pillar of regulatory compliance, now relies on advanced tools such as AI-powered data analysis, automated fraud detection, and electronic document management systems.

Comprehensive guide to Tunisia's 2025 minimum wage changes. Covers new SMIG rates, net salary calculations, compliance requirements, and key implementation dates

Suite à la publication de l’arrêté du ministre des finances, fixant le champ d’application de la procédure de l’élaboration des certificats de retenue à la source à travers la plateforme électronique prévue par l’article 41 de la loi de finances pour l’année 2022 et ses modalités pratiques et les délais de son application, la Plateforme de transfert et échange des données fiscales TEJ est désormais fonctionnelle

Finance Law 2025

The surge of data and new analysis technologies revolutionize auditing. This story explores the possibilities and main issues for future auditors.

Learn how to calculate net salary in Tunisia, including mandatory deductions, benefits, and tax rates to ensure accurate financial planning and compliance.

Tunisia, at the crossroads of Europe, the Middle East, and Africa, offers market access with its strategic location, growth potential, and EU partnership.

Discover the vital role of chartered accountants in Tunisia, offering services from audits to tax optimization, ensuring business compliance and growth.

A comprehensive guide on Tunisia's VAT system, covering operation, obligations, VAT codes, practical application tips for an effective VAT management.

A comprehensive guide on Tunisia's tax system, covering IRPP, withholding tax, deadlines, and tips for effective tax management,

Explore the balance sheet in Tunisia: composition, steps, types & FAQs.

The Extraordinary General Meeting (EGM) involves shareholders to validate crucial company decisions, marking an essential moment in a business's life.

Annual accounts certification by an auditor ensures compliance, identifies risks, and validates the quality, regularity, and sincerity of a company's financial statements.

Accounting depreciation allocates asset value over its useful life. Learn conditions, methods, and asset lifespan for accurate financial management.

A shareholder current account lets shareholders provide funds as loans, offering flexibility and potential tax benefits, but not increasing equity stakes.

A business plan outlines your business creation or development project. Its main goal is to secure financial support by demonstrating a well-thought-out, viable project with a clear structure.

A chartered accountant isn't mandatory, but skipping one means missing out on broader support in managing accounting, administrative, fiscal, and legislative aspects.

Understand the statutory audit mandate duration, appointment process, and rotation rules as per the CCC. Learn key details on auditor terms, renewals, and compliance.

Finding money to start a business can be complex, requiring multiple strategies. Explore fundraising, public financing, honor loans, crowdfunding, and bank loans.

Creating your business is the culmination of your professional project and must result from thorough reflection. From the idea to registration, here are the steps to follow.

In business creation, understanding share capital contributions is key. What are they? What types exist? How do they work? Here are the essential explanations.

Discover the importance of expertise, timing, and clear goals. Connect easily with Luca Pacioli for your accounting solutions.

Guide to the Tunisian accounting system: blending global standards with local nuances for strategic business insights.

Open Banking may promote environmental stewardship by enabling transparent, eco-conscious financial choices and fostering collaboration for sustainable solutions.

Find the right accountant for your financial needs at Luca Pacioli, focusing on expertise, timing, clear goals, and easy contact options.

Rapid digitalization challenges banks, driving the need for cloud-based, personalized, secure core banking platforms with IoT integration and regulatory compliance.

New shares can be paid in cash, offsetting known debts, incorporating reserves, profits, and issue premiums, contribution shares, or converting bonds.

Increase share capital by issuing new shares or raising existing shares' value, payable in cash, offsetting debts, reserves, profits, issue premiums, or converting bonds.

Auditors and collaborators must maintain professional secrecy, report irregularities to the general meeting, and disclose criminal acts to the prosecutor.

Unlike tangible goods, group service transactions can't be controlled at borders. These "management fees" cover services for the parent company and subsidiaries, centralizing common services for efficiency and addressing inherent risks.

AI in audit consulting enhances compliance with automated data analysis, real-time monitoring, increased efficiency, insightful analytics, and NLP, augmenting human expertise.

Choosing the right accountant is crucial for your business's development and sustainability. There is no perfect accountant, but it's essential to consider key points from the start.

Tunisia's new "self-entrepreneur" status simplifies business creation for informal workers, providing a clear legal framework and easier administrative, tax, and social security processes, empowering 1.4 million individuals to formalize their ventures.

We pay cash. Paper money began in 7th century China, with modern banknotes from 17th century Sweden. Sweden may eliminate cash, but Tunisians still love it.

Covid-19 as force majeure? Article 283 defines it as unavoidable events (natural disasters, invasions) making obligations impossible, not due to debtor's fault or avoidable

Leading is taking responsibility. Managing companies and protecting their assets are key issues. Some leaders abuse their power, treating company assets as their own.