Egypt: Corporate/Commercial Law

Valuations are often considered to be exercises that involve figures obtained from financial statements, market figures, projections, and standard methods like the DCF method, market multiple methods, and asset methods. But the figures used in these methods are not independent of the people behind them. Management, investors, shareholders, and deal makers can affect the assumptions involved in valuations without actually affecting the method of valuation.

Egypt's digital economy has transformed data into a strategic asset, yet its valuation remains poorly understood on corporate balance sheets. This analysis examines how Egypt's Personal Data Protection Law No. 151 of 2020 and its 2025 Executive Regulations fundamentally shape data's economic value, the methodologies for valuing data assets, and the critical role legal counsel must play in data-focused transactions to bridge the gap between regulatory compliance and commercial reality.

Investing in private equity in Egypt is never just about signing a share purchase agreement and transferring funds. It is a legal process that requires structure, caution, and a clear understanding of the risks involved.

The Egyptian Competition Authority (ECA) recently issued a decision that reflects its increasingly assertive enforcement approach. On 26 September 2026, the ECA’s Board of Directors rejected a settlement request from a food-sector company convicted and fined by the Economic Court for failing to respond to the ECA’s requests for information (RFIs) within the set deadlines. The decision confirms that the ECA now treats procedural non-cooperation as an enforcement priority in its own right, and that a conviction for such failure does not automatically lead to a settlement.

Egypt’s 2026 tax reforms bring major changes to income tax, VAT, tax administration, dispute settlement, and State-owned companies.The reforms are intended to simplify tax procedures, support investment and productive activities, improve business liquidity and strengthen the relationship between taxpayers and the tax administration. The Ministry of Finance has described the second tax-facilitation package as a set of measures aimed at reducing tax burdens, encouraging investment and production, and simplifying tax procedures.

New plant varieties may benefit from legal protection in Egypt where they satisfy the statutory requirements prescribed by law.

When establishing a company in Egypt, founders often question whether an auditor is necessary when the company already has an accountant. Although both work with financial information, their responsibilities serve different purposes. Understanding this distinction requires consideration of the legal framework governing companies and the accounting and auditing profession.

The capital market is undergoing continuous development toward greater regulation and digitization, ensuring transparency and the protection of the rights of market participants. One of the most prominent manifestations of this development is the shift from trading securities in physical form to a system of central registration and deposit, based on the electronic recording of ownership with companies specialized in central custody.

Egypt’s 2026 tax reforms bring major changes to income tax, VAT, tax administration, dispute settlement, and State-owned companies.The reforms are intended to simplify tax procedures, support investment and productive activities, improve business liquidity and strengthen the relationship between taxpayers and the tax administration. The Ministry of Finance has described the second tax-facilitation package as a set of measures aimed at reducing tax burdens, encouraging investment and production, and simplifying tax procedures.

Egyptian corporate law increasingly holds board members and directors personally accountable beyond the corporate veil, establishing liability frameworks that extend to those exercising actual control over company operations. This evolving regulatory landscape balances investment encouragement with governance discipline through civil, criminal, and supervisory accountability mechanisms rooted in fiduciary duties, transparency requirements, and effective management principles.

Limited liability companies (LLCs) represent one of Egypt's most flexible business structures, offering investors protection of personal assets while maintaining operational flexibility. Understanding the legal framework established by Law No. 159 of 1981 is crucial for anyone looking to establish or manage an LLC in the Egyptian market, from capital requirements to partner limitations and regulatory compliance.

Translation of the Law No. 152 of 2020 covering Egypt’s medium, small and micro enterprise framework.