Egypt

BonelliErede is present in Egypt since 2016 where currently operates through a local law firm.

Our team in Cairo is led by Giuseppe Manzo, Partner at BonelliErede, and is composed by Gianfranco Veneziano, Partner at BonelliErede, and of an integrated group of Egyptian lawyers including Mostafa Moussa and Shorouk Genena, Partners at the local law firm, Mostafa Elfar and Omar El Shafei, Managing Associate, and supported by 5 associates and the professionals from the European offices of BonelliErede.

The team assists international clients interested in doing business in Egypt by also involving the other BonelliErede offices, when necessary. This ensures that our clients continue to receive the high-standard services they expect from BonelliErede. In particular, Mostafa Moussa focuses on corporate M&A and capital markets, and Shorouk Genena focuses on corporate and commercial law, M&A and employment.

The Cairo office assists international investors entering or operating in Egypt, as well as Egyptian corporations on all aspects of their legal needs, especially corporate, M&A, project finance, international taxation and transfer pricing, international arbitration and construction and is able to cover all key industrial sector, building on the synergies and skills of our Focus Teams especially that of Infrastructure, Energy & Ecological Transition, Construction & Engineering and International Arbitration.

Insights

Egypt revives real estate tax: key changes for businesses - 28 April 2026

On 2 April, Egypt amended its Real Estate Tax Law 196/2008 through Law 3/2026 (“Amendment”). The Amendment is thus part of government efforts to boost tax revenues by digitising collection, widen the tax base by simplifying and encouraging tax reporting; and build trust bet …

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Egypt’s second tax facilities package: if not another amnesty, what’s in it for taxpayers? - 15 December 2025

On 3 December, Egypt’s Ministry of Finance (“MoF”) unveiled the main features of the second tax facilities package (“Package 2”). Unlike the first package, Package 2 is designed to make it easier for compliant taxpayers to do business. More measures could be coming, as the MoF also an …

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Egypt’s new labour law marks a milestone towards modernisation - 26 May 2025

After years of debate, on 3 May Egypt enacted a new labour law, replacing Law 12/2003. The new law introduces wide-ranging reforms, including updated rules on employment contracts, workplace protection, modern work models, and dispute resolution. It also paves the way for a series of executi …

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Contractor social insurance contributions under Egyptian law – key insights and obligations - 9 January 2025

Egypt’s social insurance legislation provides a clear compliance framework for Contractor Social Insurance (CSI) contributions. Both contractors and project owners are required to fulfil obligations to the Egyptian National Authority for Social Insurance throughout a given project’s lifecyc …

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Egypt’s tax facilities: Are they an amnesty? What? When? - 2 December 2024

With a new Egyptian Cabinet in place since July, the new Minister of Finance opted to start a new chapter with non-compliant taxpayers. The latest step is a series of tax facilities that will round out the Minister’s flagship plan and grant amnesty. Our

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Egypt’s medium-term tax policy is materialising – how far does it go and what more to expect? - 3 July 2024

Since the agreement with the IMF in December 2022, the Egyptian authorities have introduced significant changes to tax policy and tax administration – and even more important changes are on the way. In this context, it is essential to be able to liaise with the highest levels of the MoF in or …

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Amendment to Egypt’s VAT law regarding e-commerce - 15 May 2023

The Egyptian Minister of Finance recently issued Decree 24/2023, which amended the Executive Regulations (“ER”) of the Value Added Tax Law. The new decree and the amendments to the VAT Law detail the Simplified Vendor Registration Regime (“SVRR”), which is aimed at making it simpler for …

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Enforcement risk for failure to pay tax on capital gains realised by non-Egyptian residents on the sale of unlisted securities - 25 March 2022

Capital gains tax has always been an issue for non-Egyptian resident entities. And since the Ministry of Finance issued guidelines in December 2020 on capital gains realised by non-residents on the sale of securities (i.e., shares and quotas) not listed on the Egyptian Stock Exchange, the ET …

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Covid-19 and Egyptian Law Key Issues: Amendments to personal income tax law - 23 June 2020

The Covid-19 outbreak in Egypt and in many areas of the Middle East and North Africa has led to a public health emergency and unforeseen challenges for businesses. It has also led to uncertainties, including from a tax/legal perspective. No doubt you are asking yourself many questions, espec …

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Covid-19: key issues under Egyptian law - 5 May 2020

As you know, the Covid-19 outbreak in Egypt and in many areas of the Middle East and North Africa has led to a public health emergency and unforeseen challenges for businesses. It has also led to uncertainties, including from a tax/legal perspective. You no doubt are asking yourself many que …

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News

The largest common market in the world is born in Africa

On 7 July in Niamey, the capital of Niger, the Egyptian President Abdel Fatah al-Sisi, who is president of the African Union announced the establishment of the Afcfta (African Continental Free Trade Agreement). The African continental free trade agreement that will give a green light to the lar …

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Egypt, the universal health system, and a new medical super hub

Egypt extends public health service to all its citizens and initiates the first phase of creating a universal system. It also focuses on private healthcare with the construction of a hub with centers of excellence at the service of the new administrative capital. Announced a year ago by Preside …

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Egypt, technology and new discoveries for the revival of tourism

Cairo focuses on technology to relaunch tourism, which is already recovering strongly compared to the crisis post 2010 and today is worth about 20 percent of the economy. “We have set up a reform of the sector in this sense – declared Rania al Mashat, the Minister of Tourism – and …

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