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

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 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...