Explore Our Legal articles

Enjoy a variety of articles about the financial world.

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
Shareholders' Agreement for Tunisian SARL

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.

Impot sur la fortune 2026 double imposition
Impot sur la fortune 2026 double imposition

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.

Tax filing télédeclaration fiscale
Tax filing télédeclaration fiscale

Tunisia's Digital Tax Declaration: Complete Guide for Investors & Entrepreneurs

Nov 30, 2025

Beyond Legal Obligation: How E-Declaration Can Transform Your Tax Management

Technical Analysis: Tunisia's Financial Penalty Framework
Technical Analysis: Tunisia's Financial Penalty Framework

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
BCT Circular 2025-13: New Export Payment Terms Tunisia

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 fiscalité des sociétés tunisie
Tunisia Corporate Tax Guide 2025 – Luca Pacioli fiscalité des sociétés tunisie

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
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

handshake
handshake

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.

blog logo
blog logo

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.

Invest in Tunisia
Invest in Tunisia

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.

blog logo
blog logo

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.

blog logo
blog logo

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.

blog logo
blog logo

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.

blog logo
blog logo

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.

blog logo
blog logo

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.

Luca pacioli expert comptable tunis centre urbain nord

© 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.

Luca pacioli expert comptable tunis centre urbain nord

© 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.

Luca pacioli expert comptable tunis centre urbain nord