Egypt
Corporate Guide

What is the legislation that governs companies in Egypt?

Companies Law

Companies (and branches) in Egypt are mainly regulated under the Companies Law No 159 of 1981, and its executive regulations, as amended. The Companies Law is the general law, which governs all capital companies (joint stock companies, limited liability companies, limited partnership by shares, and sole shareholder companies), in addition to branches of foreign companies and representative offices registered in Egypt. The provisions of the Companies Law apply to the companies regardless of the type of their activities.

Investment Law

Investment Law No 72 of 2017, and its executive regulations, as amended, offer several guarantees, and tax and non-tax incentives to projects established under its provisions.

Capital Market Law

Capital Market Law No 95 of 1992, and its executive regulations, as amended, regulate the operations of investment funds, holding companies, and companies that undertake securities activities, such as brokerage, asset management and venture capital companies. Further, the Capital Market Law governs listed companies and / or companies, whose shares might be tradeable on the Egyptian Stock Exchange.

Other laws

In addition, the Egyptian Civil Law No 131 of 1948; the Egyptian Commercial Code No 17 of 1999; the Commercial Agency Law No 120 of 1982; and the Commercial Registry Law No 34 of 1976, and its executive regulations, as amended, govern companies in Egypt.