Andersen in Egypt

21/05/2026

Criminal Tax Exposure in Egypt After Law No. 7 of 2025

Law No. 7 of 2025, which amended certain provisions of the Egyptian Unified Tax Procedures Law No. 206 of 2020, marks an important development in Egypt’s tax enforcement framework. Although the law was introduced within the context of the government’s tax facilitation initiative, its implications extend beyond administrative simplification and directly affect criminal tax exposure for taxpayers, corporate officers, and withholding agents.

Read more..

English: https://eg.andersen.com/criminal-tax-exposure-law-7-2025/

Arabic: https://eg.andersen.com/المسؤولية-الجنائية-الضريبية/

Law No. 7 of 2025, which amended certain provisions of the Egyptian Unified Tax Procedures Law No. 206 of 2020.

20/05/2026

We are pleased to share the English translation of Law No. 120 of 2008, promulgating the law establishing Egypt’s Economic Courts.

This translation provides a clear reference to the legal framework governing specialized courts for economic, commercial, financial, investment, banking, technology, and business-related disputes in Egypt.

Read more: https://eg.andersen.com/translation-of-law-120-of-2008/

19/05/2026

Acquisition Pricing and Valuation Challenges in Egypt

In acquisition transactions, valuation is no longer limited to estimating standalone fair value based on historical performance and forecasted cash flows. In modern transaction environments, especially in emerging markets such as Egypt, the observed transaction price is often driven by a combination of intrinsic value, strategic considerations, and market inefficiencies.

Read more: https://eg.andersen.com/acquisition-pricing-egypt/

Ultimately, acquisition pricing should not be driven solely by standalone valuation outputs or optimistic synergy assumptions.

13/05/2026

We are pleased to share the English translation of Law No. 58 of 1937, promulgating Egypt’s Penal Code.

This translation provides accessible guidance on one of Egypt’s key legal frameworks, covering criminal liability, classifications of crimes, penalties, and other core provisions under Egyptian criminal law.

Read more: https://eg.andersen.com/translation-of-law-58-of-1937/

13/05/2026

Corporate Tax in Egypt in 2026

Corporate tax in Egypt is an essential element in the financial planning and regulatory compliance of local and international institutions. Egypt’s tax system is governed by the Income Tax Law No. 91 of 2005 and its amendments, and by 2026, the tax system has been characterized by stability in key tax rates, with continued structural reforms and the digital transformation of the tax system, the practical application has seen a remarkable development as a result of enhanced control and compliance.

Read more..

English: https://eg.andersen.com/corporate-tax-in-egypt/

Arabic: https://eg.andersen.com/ضريبة-الشركات-في-مصر/

Corporate tax in Egypt is an essential element in the financial planning and regulatory compliance of local and international institutions.

12/05/2026

Corporate Directors’ Liability in Egypt

Directors’ liability in Egypt does not always stop at the corporate level and may extend to personal exposure under Egyptian law.

The principle of separate legal personality has long been a cornerstone of corporate law, ensuring that companies rather than their shareholders or officers bear responsibility for corporate obligations. However, directors’ liability in Egypt has evolved significantly as the legislative framework progressively narrows the scope of this protection, establishing circumstances in which directors, managers, founders, and legal representatives may incur direct civil, criminal, and regulatory liability.

Read more: https://eg.andersen.com/corporate-directors-liability-egypt/

Directors’ liability in Egypt does not always stop at the corporate level and may extend to personal exposure under Egyptian law.

11/05/2026

Choosing the appropriate legal framework is one of the most important decisions when establishing or expanding a business in Egypt. Whether operating under Companies Law No. 159 of 1981 or Investment Law No. 72 of 2017, each framework offers distinct legal, regulatory, and operational considerations that can significantly impact your business structure and investment strategy.

Understanding these differences is essential for investors seeking to align their corporate setup with their commercial objectives, governance preferences, and long-term growth plans.

At Andersen in Egypt, we provide practical legal guidance to help businesses and investors evaluate the most suitable framework for their operations in Egypt.

Access the English translations here:

Companies Law No. 159 of 1981: https://eg.andersen.com/translation-law-159-1981/

Investment Law No. 72 of 2017: https://eg.andersen.com/translation-law-72-2017

10/05/2026

Precedent and Judicial Interpretation in Egyptian Law

Precedent in Egyptian law plays a key interpretative role despite not being binding, shaping how courts apply codified legislation in practice.

Precedents in Egypt occupy a distinctive position within Egypt’s legal framework, where codified statutes constitute the primary source of law while judicial reasoning operates as a powerful interpretative tool. Although courts are not formally bound by earlier judgments, precedent in Egyptian law continues to shape the practical application of legal rules and ensures a degree of coherence in judicial outcomes.

Read more: https://eg.andersen.com/precedent-in-egyptian-law/

Precedent in Egyptian law plays a key interpretative role despite not being binding, shaping how courts apply codified legislation in practice.

05/05/2026

We are pleased to share the translation of Law No. 4 of 1994, a key framework for environmental protection.

Alongside this, we also present the Executive Regulation of the Environmental Law, which outlines the essential steps for its effective implementation. Together, these resources pave the way for stronger environmental governance and global cooperation.

Read more: https://eg.andersen.com/translation-of-law-4-of-1994/

04/05/2026

ESG and Sustainability Standards in Transfer Pricing

Sustainability standards have become a key element in the strategy of multinational companies, with growing attention given to areas such as information disclosure, sustainability, and risk management.

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English: https://eg.andersen.com/sustainability-standards-transfer-pricing/

Arabic: https://eg.andersen.com/معايير-الاستدامة-تسعير-المعاملات/

Sustainability standards have become a key element in the strategy of multinational companies, with growing attention given to areas.

03/05/2026

Judgment Enforcement in Egypt for Foreign Companies

For foreign companies in Egypt, winning a case is only step one; the real challenge lies in post-judgment enforcement.

Foreign companies that successfully obtain judgments in Egypt in their favour, sometimes even where the award is expressed in foreign currency pursuant to the underlying contract, frequently discover that enforcement does not automatically translate into payment in that currency. Instead, the central issue becomes how the awarded value is actually realized in practice within the framework of judgment enforcement and foreign currency limitations in Egypt.

Read more: https://eg.andersen.com/judgment-enforcement-foreign-companies/

For foreign companies in Egypt, winning a case is only step one; the real challenge lies in post-judgment enforcement.