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Tax Amnesty in Tunisia 2026: Conditions, Benefits, and Detailed Payment Schedule
Dec 30, 2025
The Tunisian 2026 tax amnesty offers a unique chance to regularize your tax status. It provides for the waiver of penalties on old debts and an installment plan for the principal. Key deadline: subscribe by June 30, 2026.
Electronic Invoicing Tunisia 2026: Complete Guide for Service Providers | El Fatoora TTN Compliance
Dec 30, 2025
Tunisia's electronic invoice becomes mandatory for all service providers in 2026. Learn who is affected, deadlines, penalties, and how to comply with El Fatoora TTN platform.
Shareholders' Agreement for Tunisian SARL | Complete Legal Guide & Drafting | Luca Pacioli Audit & Law Firm
Dec 24, 2025
This article provides a comprehensive analysis of the shareholders' agreement, a crucial contractual instrument for the governance of Tunisian SARLs. It deciphers key clauses (capital control, minority protection, organized exit, governance) and their validity conditions under the Commercial Companies Code and relevant case law. As a private constitutional charter, a well-drafted agreement is a strategic tool to ensure business longevity and secure shareholder relationships.
Tunisia Wealth Tax 2026: Inclusion of Movable Assets, 1% Rate, Complete Step-by-Step Guide (Finance Law 2026 Art. 88)
Dec 17, 2025
Everything you need to know about the wealth tax in Tunisia under the 2026 Finance Law: taxable assets, rates, exemptions, declaration, and penalties.
Tunisia's Digital Tax Declaration: Complete Guide for Investors & Entrepreneurs
Nov 30, 2025
Beyond Legal Obligation: How E-Declaration Can Transform Your Tax Management
Tunisia Late Penalties | New Rates & Protection Strategies
Nov 30, 2025
2023 Finance Law: Late penalties doubled. New rates from 1.25% to 2.25%. Learn how to protect your business from automatic fines and preserve cash flow.
Regulation EU 2025/1459 – Strategic Opportunity for Tunisia’s Textile Industry | Luca Pacioli
Nov 5, 2025
Comprehensive analysis of Regulation (EU) 2025/1459 granting origin rule derogations for Tunisian textiles. A major industrial lever to boost and attract EU investors
BCT Circular 2025-13: New Export Payment Terms Tunisia
Oct 28, 2025
BCT Circular 2025-13 revolutionizes export payment terms in Tunisia. Discover how to benefit from new terms up to 360 days. Expert Luca Pacioli.
Tunisia Corporate Tax Guide 2025 – Luca Pacioli
Sep 15, 2025
Everything Tunisian companies need to know about corporate tax, payments, returns, and audits. Stay compliant with expert insights
Transfer Pricing in Tunisia – Tax Obligations 2025 | Luca Pacioli
Sep 3, 2025
Explore the latest transfer pricing obligations in Tunisia for 2025. Learn about thresholds, documentation requirements, and relevant legal references.
Tunisian Regulatory Framework on Bank Accounts, Foreign Assets, and Foreign Exchange Residency
Jul 22, 2025
Overview of Tunisian laws on bank accounts, foreign assets, and foreign exchange residency obligations, including declaration and repatriation rules.
Franchising in Tunisia: Legal Framework and Applicable Regimes
Apr 2, 2025
Franchising is a strategic tool for businesses seeking to expand their commercial presence while mitigating operational risks. In Tunisia, franchising is governed by a robust legal framework
Finance Law - 2025 Tunisia
Jan 30, 2025
Tunisia's 2025 Finance Act introduces key tax changes, including increased corporate income tax rates, revised individual income tax brackets, and reduced VAT rates to boost government revenue and stimulate the economy.
Tax Alert - TEJ platform [Withholding tax]
Jan 30, 2025
Following the publication of the order from the Minister of Finance, determining the scope of the procedure for the development of withholding certificates through the electronic platform provided by Article 41 of the Finance Law for the year 2022, along with its practical modalities and application deadlines, the TEJ platform for data transfer and exchange is now operational.
Tunisia's 2025 Minimum Wage Changes: Complete Guide
Jan 30, 2025
Comprehensive guide to Tunisia's 2025 minimum wage changes. Covers new SMIG rates, net salary calculations, compliance requirements, and key implementation dates
How Does a Shareholder Current Account Work?
Jan 21, 2024
A shareholder current account lets shareholders provide funds as loans, offering flexibility and potential tax benefits, but not increasing equity stakes.
Duration of the auditor’s assignment and rotation rules
Jan 18, 2024
Understand the statutory audit mandate duration, appointment process, and rotation rules as per the CCC. Learn key details on auditor terms, renewals, and compliance.
Open Banking serving ecology
Dec 11, 2023
Open Banking may promote environmental stewardship by enabling transparent, eco-conscious financial choices and fostering collaboration for sustainable solutions.
Invest in Tunisia
Dec 8, 2023
Tunisia, at the crossroads of Europe, the Middle East, and Africa, offers market access with its strategic location, growth potential, and EU partnership.
Increase in capital with offsetting of claims
May 5, 2023
New shares can be paid in cash, offsetting known debts, incorporating reserves, profits, and issue premiums, contribution shares, or converting bonds.
Disclosure of criminal facts by the auditor
May 1, 2022
Auditors and collaborators must maintain professional secrecy, report irregularities to the general meeting, and disclose criminal acts to the prosecutor.
Auto Entrepreneur - Freelance in Tunisia [Podcast Arcelin Ben Mahmoud]
Dec 18, 2021
Tunisia's new "Auto-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.
De-Cashing: Desirable for Some, Feared by Others
Mar 18, 2020
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.
Corporate Leaders: Beware of "ut universi" and "ut singuli".
Apr 18, 2019
Leading is taking responsibility. Managing companies and protecting their assets are key issues. Some leaders abuse their power, treating company assets as their own.


























