avril 2017

Reform of the legislative framework of investment in Tunisia

2017 Fiscal & Financial Benefits

Edited by Cabinet Zahaf & Associés 
avril 2017
The new investment law in Tunisia
  • Law No. 2016-71 of September 30, 2016, Law of Investment

Government Decree No. 2017-388 of 9 March 2017, determining the composition and the organizational arrangements of the Higher Council for Investment, the administrative and financial organization of the Tunisian Investment Authority and the Tunisian Fund for Investment investment and the rules of its operation.
Government Decree No. 2017-389 of 9 March 2017, on financial incentives for investments made under the law of investment.
Governmental Decree No. 2017-390 of 9 March 2017, establishing, organizing and operating procedures for a management unit by objectives for the implementation of the project for the revision of the authorizations for the exercise of economic activities and fixing the nomenclature of Tunisian activities.
Order of the Minister of Development, Investment and International Cooperation, the Minister of Finance, the Minister of Industry and Trade, the Minister of Agriculture, Water Resources and Fisheries and the Minister of Tourism and Handicrafts of April 28, 2017, determining the composition, attributions and modalities of functioning of the national and regional commissions in charge of the examination of the requests for obtaining the financial advantages, the participations in the capital as well as the loans agricultural land.

  • Law n ° 2017-8 of February 14th, 2017, recasting the system of tax benefits.

Government Decree No. 2017-418 of 10 April 2017, establishing the list of services directly related to production concerned by the definition of export operations and the list of support activities provided for in Articles 68 and 70 of the Code of the personal income tax and corporation tax.

Government Decree No. 2017-419 of April 10, 2017, fixing the lists of equipment and the conditions of benefit of the incentives provided for by articles 3, 4 and 5 of the law n ° 2017-8 of February 14, 2017, relating to the recasting of the tax benefits scheme.
Order of the Minister of Finance of April 5, 2017, setting the composition and operating procedures of the commission in charge of determining the nature of investments allowing the development of technology or its control and innovation investments.

Government Decree No. 2018-11 of January 10, 2018, laying down procedures for the realization of sales and services on the local market by totally exporting companies.
Documentation: Tax Publication | Reform of the legislative framework of investment in Tunisia | Analysis and commentary of the new provisions of investment law and tax benefits 2017.