Taxpayers in Egypt must navigate a complex tax system carefully. On one hand, tax optimization  (also called tax planning or avoidance) refers to using legitimate provisions of the law to minimize taxes. On the other hand, tax evasion  involves illegal schemes to escape tax payment. Understanding the line between these two is crucial. Egyptian law explicitly punishes evasion as a criminal offense, while allowing legal planning within the rules. Foreign businesses and expats i

Tax optimization (also called tax planning  or tax avoidance) refers to legally reducing taxes by structuring transactions and taking advantage of allowances or incentives. This is distinct from tax evasion , which involves illegal actions (e.g. false accounting or hiding income) to avoid paying taxes. In other words, optimization works within  the law, whereas evasion crosses the line into fraud. Egypt’s tax laws recognize this distinction: lawful planning is encouraged, but

Egyptian law treats corporate crime as illegal conduct by companies or their officers for business purposes. In practice, corporate crimes cover a wide range of offenses – from financial fraud and embezzlement  to bribery, tax evasion, and antitrust violations – whenever these acts benefit the company. Corporate crime is closely related to white-collar crime, but the two differ in focus. Corporate crime  typically involves illegal acts by a company (or its agents) against the

Egypt applies its criminal laws equally to all people on its soil. A foreigner accused of a crime in Egypt will be prosecuted under the same Penal Code and court system as an Egyptian. In fact, “foreigners who commit crimes in Egypt are subject to the same penalties as Egyptians” . There is no special legal exemption for ordinary non-citizens (only accredited diplomats or certain international officials enjoy immunity). Under Egypt’s 1937 Penal Code, jurisdiction is primarily

Foreigners and expatriates in Egypt should understand that “personal crimes” (often called crimes against the person) encompass offenses targeting an individual’s life, body, liberty, or dignity. Egypt’s Penal Code (1937) does not explicitly use the phrase “personal crimes,” but it classifies crimes against the person  (homicide, assault, kidnapping, sexual violence, etc.) as a category with the harshest penalties. In contrast, crimes against property or the state are separa

Egypt’s real estate market offers many opportunities for investors, but it also comes with specific tax obligations. The Egyptian property tax system includes a modest annual levy (10% of a property’s assessed rental value for residential units) and a one-time transfer tax on sales (about 2.5% of the transaction value). These requirements are spelled out in Law No. 196 of 2008 (with later amendments) and are administered by the Real Estate Taxation Authority ( RETA ). In prac

Egypt’s property market has opened up steadily since the 1990s. Under Law No. 230 of 1996 , non-Egyptian individuals and companies may own real estate—albeit with strict limits and approvals. This legal framework was part of Egypt’s cautious shift towards foreign investment. Today, foreign buyers can invest in homes, resorts or businesses, but must navigate caps on quantity and location. (Recent reforms – including a 2024 amendment to the Desert Land Law – have further libera

Egypt’s real estate sector is governed by a rich legal tradition. Its constitution (Art.29)  and Civil Code (Law No.131/1948) enshrine ownership rights – for example, the Civil Code grants each owner the “sole right to use and dispose of his property” and requires fair compensation for any expropriation. Over the decades, Egypt has enacted numerous laws to regulate land use, development, and investment. Key statutes include the Land Registration Law (No.114/1946, amended) , t

Registering real estate in Egypt is a crucial step to secure legal ownership and protect your investment. Egypt’s property laws require that any transfer, division, mortgage or other changes  to real estate rights be officially recorded with the government. The primary legal framework includes the Real Estate Registration Law (Law No. 114 of 1946), supplemented by the Civil Code (Law No. 131 of 1948) and recent amendments (such as Law No. 9 of 2022) that have streamlined the

Tax disputes in Egypt can arise from many routine business issues, and understanding how they are resolved is crucial for companies,...

Egypt’s corporate tax regime is a key consideration for any foreign investor. Corporate entities (including branches) are taxed under...

Egypt’s business landscape is shaped by a rich legal tradition and modern reforms. As a foreign investor considering entry into Egypt,...

Understanding legal representation  in Egypt is essential for businesses and foreign investors. Corporate entities in Egypt are governed...

Understanding Egypt’s tax system is crucial for any foreign individual or company operating there. This guide covers the key aspects of...

Egypt’s media landscape is governed by a complex framework of constitutional provisions, national laws, and international commitments....

Egypt’s criminal justice system is a civil-law system built on codified statutes (not common-law precedent). The cornerstone is the Penal...

For international companies operating — or planning to operate — in Egypt, compliance is simultaneously a business safeguard and a...

Criminal liability in Egypt is defined by clear legal rules and principles. It depends on both an unlawful act (actus reus) and a...

Due diligence in contract management in Egypt is a comprehensive, multidimensional process essential for investors, law firms,...

Egypt’s fintech sector is undergoing a remarkable transformation, making the country one of the fastest-growing financial technology hubs...