On 27 November 2025, the Egyptian Tax Authority (“ETA”) issued Implementation Instructions No. 45 of 2025 (the “Guideline”), introducing a comprehensive and practical framework for the VAT treatment of exported services. The Guideline consolidates the applicable place of taxation rules, sets out mandatory documentation for applying the zero-rate, and clarifies...
As part of our review of Minister of Labor Decree No. 187 of 2025 (the “Decree”), issued pursuant to the newly promulgated Labor Law No. 14 of 2025 (the “Labor Law”) and setting forth the mechanisms and regulations for the authentication of employees’ resignations, we set out below a summary...
In a giant leap forward and pivotal awaited move to reshape the Egyptian real estate market, President Abdel Fattah El Sisi ratified the new Rental Laws No. 164 & 165 of 2025 after a long-debated amendments to the Old Rental Laws that had been applied for decades.Such new laws will...
On 19 June 2025, the Central Bank of Egypt (“CBE”) issued long-anticipated Licensing and Registration Rules for Payment System Operators (“PSOs”) and Payment Service Providers (“PSPs”) (the “Rules”). Issued pursuant to Articles 184 to 200 of Banking Law No. 194 of 2020, the Rules aim to strengthen the regulatory environment...
The post-COVID rebound of the global aviation industry presents a timely opportunity for Egypt, which is actively positioning itself as a potential regional aviation hub. The Egyptian government has recognized the sector's potential to generate substantial foreign currency inflows and is therefore pursuing wide-ranging reforms and investment opportunities. From infrastructure...
In business disputes, one frequent concern is the risk that a party might attempt to dissipate assets by selling, transferring, or concealing them to avoid the enforcement of a potential judgment. To safeguard against this, the courts in the Dubai International Financial Centre (“DIFC”) and Abu Dhabi Global Market (“ADGM”)...
On May 3, 2025, the New Egyptian Labor Law No. 14 for the year 2025 was published in the Egyptian Official Gazette (the “New Labor Law”), replacing the long-standing Labor Law No. 12 of 2003 (the “Previous Labor Law”). The New Labor Law will enter into force at the beginning...
On 12 February 2025, Egypt introduced Laws No. 5, 6, and 7 of 2025, implementing key tax reforms to encourage voluntary registration, provide tax incentives for businesses with annual revenue up to EGP 20M, and amend tax procedures. The laws came into effect on 13 February 2025 (Effective Date). We...
The Real Estate and Commercial Affairs Sector of the New Urban Communities Authority (“NUCA”) issued a notice to the Western North Coast Development Authority regarding land ownership and development within Egypt’s Western North Coast region, pursuant to Presidential Decree №. 361 of 2020. Key provisions:1. Acts of Disposal and Transfer of...
On 29 June 2024, the General Assembly for Advisory and Legislation Divisions at the State Council (the “General Assembly”) issued a landmark opinion (the “Opinion”) exempting hotels and touristic establishments from contributing to the Ministry of Manpower Vocational Training Fund(the “Vocational Training Fund”). The recent developments indicate that hotels and...
