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
Tunisia's 2025 Minimum Wage Changes: Complete Guide

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

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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.

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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.
Open Banking serving ecology.

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.

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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.

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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.

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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.

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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.

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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.

© LucaPacioli - 2025 - All rights reserved

Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.

Expert-comptable Tunisie

© LucaPacioli - 2025 - All rights reserved

Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.

Expert-comptable Tunisie

© LucaPacioli - 2025 - All rights reserved

Luca Pacioli is a multidisciplinary, local firm that imagines and develops comprehensive and integrated solutions to support business leaders in their daily activities and throughout the life of their company, from inception to transfer. Traditional and digital accounting expertise, legal and social formalities, training, auditing, advice in business law, strategy, or wealth management, the diversity of our expertise allows us to support our clients in their daily management and future projects.

Expert-comptable Tunisie