Explore Our Legal articles
Enjoy a variety of articles about the financial world.
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.
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.
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.
Self-employment status in Tunisia
Dec 18, 2021
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.
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.