Tax law

In Tunisia, the taxpayer has the obligation to comply with a definite timetable for fiscal returns and settlement of indebted taxes. Further, every economic transaction of the business is likely to have direct or inderct fiscal impact.
Accordingly, we follow with vigilnace the evolution of the fiscal doctrine.
We enlighten our customers over changes of position of the fiscal administration. We also advise them on rates and exemptions to optimize current and exceptional operations in order to stay guard against possible sanctions resulting from fiscal control.

The Tunisian legislation provides a wide range of fiscal incentives for investment in general or in connexion with certain operations, sectors or geographic areas of a determined activity.
Incentives may include, for example, fiscal exemptions related to operations of reinvestment, export, investment in the tourism or the health sectors, or at the occasion of establishing investment at regional development areas.
We target the advantages the more suited to the investment strategy of our clients. We study their eligibility to the audit regimes. We support our clients in setting up their applications’ files to be processed by the concerned agencies.

The Tunisian tax legislation provides multiple regimes of application of value added tax that is applicable to the activity of the company or the nature of the operation. We advise our clients over the application’s scopes of VAT, the rules governing assessment, rates, deductions, suspensive procedures, modalities of return and terms of international taxation of VAT.

The Tunisian Republic has signed conventions on avoidance of double taxation with different States.
The said conventions usually contain rules on the allocation of rights of assessment and rules on the elimination of double taxation.We counsel our clients on tax rules for non-resident in Tunisia, on the qualification of incomes and the interpretation of provisions of the applicable convention on avoidance of double taxation.
We help them in making secure, for tax purposes terms, the transfer of their made profits. We guide them to guard against the risk of qualification as international tax evaders.