Our law firm is one of the oldest firms in Cairo, Egypt, having been established in 1986 under the name of Maher Milad Iskander & Co.
Since our inception, we have been recognized as one of the top law firms in key sectors such as civil, commercial and criminal litigation, national and international arbitration, in addition to being known players in mergers and acquisitions, capital markets, structuring, financing and managing deals.
In 2018, we became a full member firm of Andersen Global and began offering comprehensive and varied legal and tax services to companies and individuals, in addition to financial advisory services, licensed by the Egyptian Financial Regulatory Authority (License No. 47), through our team of 7 partners and more than 200 of the top lawyers and consultants in Egypt.
Acerca de Andersen in Egypt
Fundado en 1986
100 personas en su equipo
Áreas de práctica legal
Idiomas hablados
Redes sociales
Áreas de práctica legal
Litigios y disputas
Litigation & Arbitration
Resorting to courts is not our aim in every lawsuit. We first seek to control the dispute and resolve issues rapidly and through the most appropriate means.
However, when the matter requires resorting to litigation, we invoke our vast practical experience before courts of all instances, including the supreme Court.
Litigation and dispute resolution has been the bedrock of our firm’s legal practice since our founding. Our breadth and depth of experience is unparalleled, and we have become the first choice for investors and entrepreneurs. We have successfully handled thousands of cases for clients engaged in major business disputes related to anti-trust, corporate governance, insurance, taxation, commercial and construction contracts, franchises and dealerships, libel, patents and illegitimate competition, and banking litigation.
We are well-equipped to handle the most complex commercial matters since our years of experience have taught us what to expect and how to achieve results. We never lose sight of the needs of our clients, regardless of whether they are large corporations or smaller enterprises.
Services:
- International and national Arbitration.
- Civil Litigation.
- Commercial and Banking Litigation.
- Tax litigation.
Negocios
Our approach to business and tax matters is rooted in clarity, precision, and strategic foresight. We understand that taxation is a fundamental component of every commercial decision, and our goal is always to help clients navigate complex requirements efficiently and with confidence.
While our priority is to provide proactive solutions that minimize exposure and prevent disputes, we are equally prepared to support clients when intricate tax or regulatory challenges arise. With extensive experience advising businesses in Egypt and across international markets, we deliver targeted strategies that align with both global practices and the local regulatory environment.
Tax and business advisory services have long been central to Andersen’s presence in Egypt. Over the years, we have become a trusted partner for companies, investors, and entrepreneurs seeking dependable guidance in matters involving corporate taxation, indirect tax, transfer pricing, compliance, and transactional structuring. Our team has supported clients across industries in resolving complex issues related to audits, assessments, tax planning, cross-border operations, and large-scale commercial transactions.
Our depth of experience enables us to anticipate emerging challenges, identify opportunities, and craft solutions that are both compliant and commercially sound. Whether supporting fast-growing SMEs or multinational groups, we maintain a client-focused approach, ensuring that every business receives tailored advice grounded in technical accuracy and market awareness.
Services
International Taxation Services
Structuring and optimizing cross-border operations while ensuring compliance with international standards.
Direct & Indirect Taxation
Comprehensive support on corporate tax, VAT, and sector-specific tax obligations.
Transaction Tax Services
Advisory on tax-efficient structuring for mergers, acquisitions, and major commercial transactions.
Transfer Pricing
Policy design, documentation, and compliance aligned with OECD guidelines and Egyptian regulations.
Tax Dispute Resolution
Strategic representation in audits, assessments, and disputes before tax authorities.
Tax Accounting & Bookkeeping
Accurate reporting, filings, and financial management for businesses of all sizes.
Bookkeeping & Compliance Support
Ensuring consistent, compliant, and transparent record-keeping processes.
Banca y Finanzas
We recognize that sound financial decisions are essential to business stability and growth, and we work closely with clients to deliver strategies that are both practical and forward-looking.
Our priority is to help organizations navigate financial complexities with confidence. We begin by understanding each client’s objectives, identifying risks early, and offering tailored solutions that support operational efficiency and strategic expansion. When matters require in-depth valuation, transaction analysis, or compliance support, our team draws on extensive experience to provide guidance rooted in global standards and local market insights.
Financial advisory has been a core pillar of Andersen’s service offering in Egypt. Over the years, we have become a trusted partner for companies, investors, and financial institutions seeking precise, data-driven, and transparent financial support. Our expertise spans valuations, business modelling, mergers and acquisitions, financial optimization, and institutional compliance—equipping clients with the tools they need to make informed and strategic decisions.
With a team combining diverse backgrounds in finance, transactions, and regulatory frameworks, we deliver well-rounded, technically sound solutions. Whether advising growing businesses or established enterprises, we remain focused on accuracy, reliability, and measurable value.
Services
Valuations & Business Modelling (V&BM)
Comprehensive valuation analyses and financial models to support investment decisions, strategic planning, and transactions.
Mergers and Acquisitions (M&A)
Advisory throughout the M&A lifecycle, including target evaluation, deal structuring, and post-transaction support.
Transaction Services (TS)
Financial due diligence and transaction assessments to ensure clarity, identify risks, and enhance deal outcomes.
Financial Institutions Compliance Advisory
Guidance on regulatory compliance, internal controls, and risk management for banks and financial institutions.
Financial Optimization
Strategies designed to enhance financial performance, improve efficiency, and support sustainable growth.
Corporativo y Comercial
We assist clients from initial company formation and governance structuring to daily operations, strategic partnerships, and complex corporate transactions.
Our team advises on regulatory compliance, crime prevention frameworks, commercial negotiations, and cross-border corporate matters. With extensive experience drafting and reviewing corporate contracts and resolving related disputes, we ensure clients operate with confidence and legal security. Leveraging Andersen’s global network, we streamline multi-jurisdictional corporate processes through a single point of contact.
Services
- Mergers & Acquisitions
- Company Formation & Corporate Governance
- Commercial Contract Drafting & Review
- Banking & Finance
- Debt Recovery
- Transaction Support
- Consumer Protection Compliance
- Ongoing Corporate Legal Assistance
Maritime Law
As one of Egypt’s prominent maritime law practices, Andersen Egypt offers strong, reliable guidance across the full spectrum of maritime operations. Our lawyers understand the unique complexities of Egypt’s strategic maritime position and deliver precise, thorough support in local and international maritime matters.
We handle each case with rigor and technical depth—from ship financing and maritime disputes to environmental compliance and port operations. Clients benefit from a team equipped to turn intricate maritime challenges into effective, results-driven solutions.
Services
- Maritime Consultations
- Ship Financing & Mortgages
- Cargo Claims & Liabilities
- Environmental & Regulatory Compliance
- Ship Arrest & Release
- Navigational Rights
- Maritime Insurance
- Port & Terminal Operations
- Representation in Maritime Disputes
Egyptian Citizenship by Investment
Andersen Egypt provides comprehensive guidance to individuals seeking Egyptian citizenship through investment. We support clients at every stage—from selecting the most suitable investment pathway to managing documentation, regulatory procedures, and interactions with government authorities.
Our team ensures a smooth experience, addressing any challenges that may arise and offering cross-border assistance through Andersen’s global presence. We remain committed to delivering a transparent, secure, and efficient citizenship process tailored to each client’s goals.
Services
- Investment Pathway Guidance
- Documentation Preparation & Review
- Liaison with Relevant Authorities
- Dispute Resolution
- Citizenship Strategy & Advisory
- Post-Citizenship Legal Support
Mergers & Acquisitions
Andersen Egypt is a leading name in the M&A landscape, known for successfully navigating complex transactions in Egypt’s evolving market. Our team combines sharp legal insight, strategic business understanding, and thorough due diligence to support both local and international deals.
We guide clients through every phase of an M&A transaction—from preliminary evaluation and deal structuring to regulatory approvals, contract drafting, negotiation support, and post-integration planning. Our professionals ensure that transactions proceed smoothly, securely, and with our clients’ strategic goals at the forefront.
Services
- M&A Consultations & Risk Assessment
- Due Diligence
- Deal Structuring
- Negotiation Support
- Regulatory Approvals
- Contract Drafting & Review
- Post-M&A Integration
- Cross-Border M&A
- Representation in M&A Disputes
Defensa penal
Recognized as one of Egypt’s leading criminal defense teams, we provide clients with steadfast protection in matters requiring technical skill, discretion, and unwavering advocacy.
Criminal cases require more than legal knowledge—they demand a thorough understanding of procedural rules, evidentiary standards, and courtroom dynamics. Our team, composed of highly respected criminal defense lawyers, crafts tailored defense strategies that address the unique circumstances of every case. We analyze evidence rigorously, anticipate prosecutorial tactics, and defend our clients’ rights at every stage of the process.
Clients trust Andersen Egypt for our ethical commitment, meticulous preparation, and ability to navigate even the most complex and high-risk criminal matters. With our firm, you gain a dedicated ally focused on securing the strongest possible outcome and safeguarding your reputation.
Services
- Criminal Consultations
- Defense Strategy Development
- Court Representation (Hearings, Trials, Appeals)
- Evidence Review & Analysis
- Bail & Plea Negotiations
- White-Collar Crime Defense
Types of Criminal Cases We Handle
- Tax Evasion
- Internet Fraud
- Intellectual Property Infringement
- Money Laundering
- Embezzlement
- Forgery
- Bribery
- Defamation & Libel
- Manslaughter
- Personal Injury
- Sexual Harassment
- Medical Malpractice
Accidentes y lesiones
We provide strategic legal support in sensitive and often high-stakes matters, ensuring clients receive clear guidance, strong representation, and a path toward fair resolution.
Our team handles each case with thorough investigation, precise legal analysis, and a client-centered approach. Whether addressing negligence, reputational harm, workplace misconduct, or medical wrongdoing, we work diligently to uphold our clients’ rights and secure just outcomes.
Defamation, Libel & Slander - Protecting clients against reputational harm through strategic legal action and dispute resolution.
Manslaughter - Representing clients in cases involving wrongful death, ensuring meticulous examination and a strong legal defense.
Personal Injury - Advocating for individuals harmed due to negligence, accidents, or unsafe conditions, with a focus on compensation and accountability.
Sexual Harassment - Providing discreet, supportive representation in harassment claims, ensuring clients’ rights and dignity are fully protected.
Medical Malpractice - Pursuing claims involving professional negligence, misdiagnosis, or treatment errors, backed by detailed medical and legal review.
Medios, Tecnología y Telecomunicaciones
Our team provides clear, practical, and forward-looking guidance that helps clients navigate both Egyptian and international data protection requirements with confidence.
We combine legal expertise with technical insight to help organizations develop strong data governance structures, respond effectively to security threats, and maintain full compliance with global standards. Whether advising on regulatory obligations, conducting risk assessments, or supporting incident response, we deliver tailored solutions that protect our clients’ information assets and operational integrity.
Services
Regulatory Compliance & Advisory
Guidance on Egyptian Data Protection Law (151/2020), GDPR, CCPA, and other international standards, ensuring organizations meet all legal and operational requirements.
Data Protection Officer (DPO) Support
Assistance with appointing, training, or outsourcing a Data Protection Officer to ensure continuous regulatory compliance.
Compliance Documentation
Drafting and reviewing privacy policies, consent notices, breach alerts, and terms and conditions to align with legal and industry standards.
Risk Assessment & Security Audits
Comprehensive DPIAs, PIAs, and security audits in collaboration with IT specialists to identify vulnerabilities and enhance system resilience.
Incident Response & Crisis Management
Developing actionable response plans and providing immediate support in the event of data breaches, minimizing impact and ensuring regulatory compliance.
Bienes raíces
With deep expertise in Egyptian real estate and construction regulations, we guide investors, developers, and companies through the legal complexities of acquiring, financing, structuring, and managing real estate assets.
Our team works closely with architects, engineers, and technical experts to ensure that every transaction and contract is secure, compliant, and aligned with our clients’ strategic objectives. From due diligence to negotiation and project execution, we maintain a client-centered approach focused on clarity, risk mitigation, and long-term protection.
Services
Due Diligence Reports
Thorough assessment of real estate and tourism properties to support informed acquisitions and financing decisions.
Real Estate Company Formation
Guidance on establishing real estate entities and structuring corporate frameworks for investment and development projects.
Contract Drafting & Negotiation
Preparation and negotiation of sale agreements, development contracts, and land-related transactions to safeguard client interests.
Distressed Debt & Financial Restructuring
Support in restructuring financially distressed real estate assets and obtaining necessary judicial approvals.
Lease Agreements
Drafting and negotiating lease contracts governing possession, use, and related guarantees for real estate assets.
Promotion & Construction Procedures
Advising promoters on compliance, licensing, and regulatory requirements for development and construction activities.
Real Estate Financing
Strategic advice on financing options for real estate acquisitions and operations.
Tourism Sector Advisory
Legal support for tourism-focused companies engaged in real estate and construction projects within the sector.
Empleo y trabajo
We advise clients on sensitive and strategic matters such as collective bargaining, restructuring, transfers of undertakings, workforce expansion, and dispute resolution. Our employment lawyers work closely with HR and management teams to deliver tailored solutions that support organizational goals while safeguarding legal obligations.
The department includes specialists experienced in every aspect of employment law, offering comprehensive support to businesses across industries. Whether drafting executive contracts, managing workplace transitions, or representing clients in disputes, we provide reliable, proactive, and results-oriented employment law services.
Services
Corporate Employment Law
- Executive Contracts – Drafting and negotiating senior management and director-level agreements.
- Employment Creation – Guidance on hiring employees, freelancers, and trainees.
- Activity Startup – Support for launching operations and establishing new workplaces.
- Workforce Oversight – Advising on workforce takeovers during commercial transitions.
- Remuneration Planning – Structuring and reviewing compensation policies.
- Contractual Advice – Adjusting and modifying employment terms.
- Staff Relations – Managing employee relations, including collective bargaining.
- Dispute Handling – Addressing industrial and workplace disputes.
- Employment Advice – Supporting employers facing financial or operational challenges.
- Termination Guidance – Managing individual and collective dismissals.
- Social Security – Advising on obligations for expatriate and foreign employees.
- Compliance Monitoring – Ensuring adherence to workplace safety and employment regulations.
- Employment Due Diligence – Evaluating employment risks in corporate transactions.
- Report Preparation – Preparing legal reports for internal and regulatory use.
Employment Litigation
- Claims Examination – Assessing claims raised by employees, authorities, or third parties.
- Negotiation Tactics – Managing out-of-court negotiations to resolve disputes.
- Legal Representation – Representing clients before courts in employment-related cases.
Propiedad Intelectual
We assist individuals and businesses in managing, commercializing, and defending their intellectual property rights with precision and strategic insight. Our lawyers provide support across both contractual and contentious matters, ensuring that intangible assets are fully safeguarded throughout their lifecycle.
From advising on copyright, trademarks, and patents to navigating complex licensing and enforcement actions, our team delivers practical, forward-looking solutions. We also guide clients through the legal frameworks governing industrial property, helping them secure and defend trademarks, inventions, industrial designs, and other distinctive assets from creation to enforcement.
Services
General Advice
- Contract Negotiation – Drafting and reviewing agreements for IP assignment and exploitation across publishing, audiovisual, software, visual arts, and more.
- Usage Advisory – Guidance on the lawful use of third-party intellectual and industrial property.
- Protection Planning – Developing action plans to safeguard creative and industrial works.
- Tariff Negotiation – Managing negotiations with collecting societies.
- Regulatory Guidance – Advising on advertising, sponsorship, and related regulatory requirements.
Litigation & Pre-Litigation
- Copyright Protection – Enforcement and defense of copyright and related rights.
- Proceedings Management – Preparing and pursuing administrative and judicial proceedings.
- Industrial Property Strategy – Advice on trademarks, trade names, patents, utility models, industrial designs, and geographical indications.
- Licensing & Exploitation – Advising on licenses, franchising, and the commercial use of industrial property.
- Opposition & Appeals – Managing opposition procedures, administrative appeals, and legal actions to defend IP rights.
Nuestros Socios y Asociados
Maher Milad Iskander
Managing Partner – Lawyer
Maher Iskander is the Founder and Managing Partner of the firm in Egypt and has over 35 years of practical experience in criminal, commercial and corporate law.
Maher is widely known and respected by both peers and clients alike as a strong general litigator, one who is capable of defending his clients before all levels of the Egyptian courts, including the Court of Cassation.
His experience in criminal law is varied, randing from bribery, embezzlement, forgery, information technology crimes, commercial fraud and illegitimate competition, antitrust, infringement of intellectual property rights, to professional malpractice and negligence, theft; slander/libel; assault, harassment and numerous other matters.
Maher also has seasoned expertise in shareholder disputes, disputes on public take-over bids and joint-venture disputes.
Maher’s years of experience have solidified his position as one of Egypt’s most aggressive litigators, and this has allowed him to gain innumerable successes for his clients.
Read More: https://eg.andersen.com/Team/mahermiladiskander/
Resultados de casos
The appeals submitted by the taxpayers
Impuestos
orThe tax assessment is intended to determine the amount that the taxpayer is obligated to pay to the public treasury, whenever the occasions leading to tax debt owed by the taxpayer have occurred. The tax base of the taxpayer is determined and estimated according to the arbitrary discretionary method or the direct method by submitting a direct declaration from the taxpayer or submitting it through a third party.
The Unified Tax Procedures Law No. 206 of 2020, has regulated the procedures for submitting tax returns, the methods of notifying that shall be followed by the competent authority in case of tax amendment or assessment of the taxpayer takes place, and the duration of appealing a such assessment, including in particular what has been stated in Article (56) of the tax appeal stages and clarifying all aspects of the dispute in such appeal.
Moreover, the legislator provided that the tax assessment appeal shall only be taken into consideration when specifying all aspects of the dispute and the essential reasons for such appeal. However, in practice, taxpayers have submitted tax appeals on the tax assessment forms without specifying the aspects of dispute which led to the non-acceptance of the appeal, and therefore, the loss of the taxpayers’ rights.
Pursuant to that; on September 9th, 2022, the competent authority issued a periodic book regarding the procedures to be followed in the appeals submitted by the taxpayers; warning all the executive units to reject the appeals submitted by the taxpayers on the tax assessment forms except after reviewing the form validity as required by Article (56) of the aforementioned law; whereas the appeal shall be submitted to the competent commission, within the legal deadline, including all aspects of the dispute, and the appeal shall be submitted from one original document and three copies thereof. In the event of deficiencies in form, the taxpayers or their agents shall be notified of such deficiencies in form.
In addition to that, the tax authority was obliged to refer all appeals submitted after the Unified Tax Procedures Law has been into force, which had previously received from taxpayers including deficiencies in form, to the competent internal committee to review its content. In all cases, the committee shall not be entitled to reject the appeals submitted by the taxpayers, rather, it is entitled to refer the appeals to the competent appeal committee in its capacity as a neutral jurisdiction to consider the appeal submitted by the taxpayer.
As well, in cases where the internal committee has rejected the appeals submitted by the taxpayers, and has referred it to the competent tax authority in order to proceed with the tax assessment due to the non-appeal. Consequently, the competent authority shall reconsider the cases that tax assessments have been concluded due to the non-appeal if it is proven that there was an appeal in the legal deadline despite the fact that the required form has not been met, and refer such appeals to the internal competent committee in order to refer it to the appeal committees in accordance with the procedures stipulated in the aforementioned law.
if you have any questions, please contact us at any moment on [email protected] or visit us on https://eg.andersen.com/
Or you can call us at +2(02)22911276
To conclude, this article aims to highlight the state’s keenness to achieve the concept of tax justice for both the state and taxpayers’ rights.
Reconciliation Effect in the Public Funds Appropriation Crimes
Impuestos
Public Funds Appropriation Crimes takes place once such funds has been taken by stealth, force, or deception with the intent of wasting the state’s funds. This crime, like any other crimes, must have the elements of will and knowledge of the Accuser. The sanctions varies according to the Accuser’s intention; thus, if the act of appropriation occurs with the possession intention, then the crime shall be considered a felony, on the other hand, if the crime is linked to a forgery crime or the usage of a forged document, then the sanction shall be life or rigorous imprisonment, however, if the act of appropriation occurs without the intention of ownership, thus, the crime shall be considered as a misdemeanor and the sanction shall be imprisonment in addition to a fine.
Previously, the mainstream was the lack of reconciliation in the aforementioned crimes, on the ground of the state’s right to inflict appropriate sanctions on the Accuser as a recompense for what he has committed after a fair public trial. However, such mainstream resulted in some legal, objective and procedural issues in addition to the difficulty of recovering the appropriated funds; which led to the deviation of the legislator from the original principal and placing restrictions on the criminal judge’s authorities with regards to the reconciliation cases of the public funds appropriation crimes; where the judge must rule with the case dismissal.
Pursuant to that; Decree No. 16 of 2015 was issued amending some provisions of the Criminal Procedural law and stated within its articles that it is permissible to reconcile in public funds appropriation crimes, and mentioned the reconciliation procedures where the reconciliation shall result in dismissing the criminal case with all its descriptions. The effect of such reconciliation shall extend to all accusers or convicted persons, depending on whether the case is under investigation or trial or after the issuance of the judgment.
Accordingly, in the event that the reconciliation was issued after the issuance of the judgment and before it becomes final, the execution of the sentences imposed on the offenders shall be suspended, however, if it is issued after the final judgment and the sentence has been already implemented/executed, the convicted person or attorney may submit a request to the Attorney-General supported by supporting documents in order to suspend the execution of the judgment.
Herein, we refer to one of the cases initiated by our office, where the Public Prosecution had accused (S.A) with the public funds appropriation crime that was linked to participating in a forgery crime of a document for one of the joint-stock companies, later on, the accused reconciled and returned the seized funds.
Link to case
During the trial session, the accuser’s attorney counterclaimed the dismissal of the criminal case as a result of reconciliation, and the court ruled the dismissal of the public funds appropriation crime and convicted the accuser of the forgery crime.
Maher Milad Iskandar, the accuser’s lawyer, appealed the verdict, on the ground that Article(18 bis-b) of the Criminal Procedural law allowed the accuser in the public funds appropriation crimes to reconcile, and such reconciliation entails the dismissal of the criminal case and all its related descriptions.
Accordingly, the accusation of the appellant of participating in the forgery of the company’s document is pointless, since the dismissal of public funds appropriation crime by reconciliation, which is the basis of the dispute, shall be applied to the concerned forgery crime, in this regard, the appealed judgment has to be set aside and re-issue the revocation of the appropriation criminal case altogether with the participation in the forgery of the company’s documents.
Subsequently, the Court of Cassation decided to accept the appeal, set aside the appealed ruling, and dismiss the criminal case by reconciliation.
if you have any questions, please contact us at any moment on [email protected]
Or you can call us at +2(02)22911276
Three Years of Real Estate Tax Exemption for Industrial Facilities
Impuestos
On August 30th, 2022, Minister of Finance, His Excellency Mohamed Maait issued Decree No. 61 of 2022, which stipulates that the state shall bear real estate tax due properties utilized for certain industrial activities, for a period of three years starting from the 1st of January 2022.
This list of exemptions includes 19 industrial activities, equating to a reduction of EGP 3.3 billion EGP. These categories included textiles, engineering, mining, metal industries, leather I, wood and furniture, automobile, paper products, printing and publishing, building materials, porcelain, china fine sets and ceramics, refractories, electronic and electrical industries, manufacturing, iron, pharmaceutical, medical, chemical industry, food, plant, and animal production.
The decision has provided two conditions for the state to bear the real estate tax on the above-named sectors, namely, (I) each of the aforementioned activities must be correctly registered within the relevant authorities of the state, and (II) the exempt established properties are truly used to exercise the exempt activities.
The above decision does not prejudice the right of the Real Estate Tax Authority to collect tax arrears due for the aforementioned activities, until December 31st, 2021.
To conclude, This article aims to highlight the state’s effort to continue approving new financial and tax incentives to offset the global economic crises that have impacted economic activity negatively in recent years, mainly as a result of the Coronavirus pandemic and the subsequent challenges of the Russian-Ukrainian crisis. The overall goal of the state is to maximize its production capabilities, enhance the competitiveness of Egyptian exports, and support the industrial sector, which enhances economic activity and achieves sustainable development.
if you have any questions, please contact us at any moment on [email protected]
Or you can call us at +2(02)22911276
The Reconciliation Effect in the Public Funds Appropriation Crimes
Documento legal
Public Funds Appropriation Crimes takes place once such funds has been taken by stealth, force, or deception with the intent of wasting the state’s funds. This crime, like any other crimes, must have the elements of will and knowledge of the Accuser. The sanctions varies according to the Accuser’s intention; thus, if the act of appropriation occurs with the possession intention, then the crime shall be considered a felony, on the other hand, if the crime is linked to a forgery crime or the usage of a forged document, then the sanction shall be life or rigorous imprisonment, however, if the act of appropriation occurs without the intention of ownership, thus, the crime shall be considered as a misdemeanor and the sanction shall be imprisonment in addition to a fine.
Previously, the mainstream was the lack of reconciliation in the aforementioned crimes, on the ground of the state’s right to inflict appropriate sanctions on the Accuser as a recompense for what he has committed after a fair public trial. However, such mainstream resulted in some legal, objective and procedural issues in addition to the difficulty of recovering the appropriated funds; which led to the deviation of the legislator from the original principal and placing restrictions on the criminal judge’s authorities with regards to the reconciliation cases of the public funds appropriation crimes; where the judge must rule with the case dismissal.
Pursuant to that; Decree No. 16 of 2015 was issued amending some provisions of the Criminal Procedural law and stated within its articles that it is permissible to reconcile in public funds appropriation crimes, and mentioned the reconciliation procedures where the reconciliation shall result in dismissing the criminal case with all its descriptions. The effect of such reconciliation shall extend to all accusers or convicted persons, depending on whether the case is under investigation or trial or after the issuance of the judgment.
Accordingly, in the event that the reconciliation was issued after the issuance of the judgment and before it becomes final, the execution of the sentences imposed on the offenders shall be suspended, however, if it is issued after the final judgment and the sentence has been already implemented/executed, the convicted person or attorney may submit a request to the Attorney-General supported by supporting documents in order to suspend the execution of the judgment.
Herein, we refer to one of the cases initiated by our office, where the Public Prosecution had accused (S.A) with the public funds appropriation crime that was linked to participating in a forgery crime of a document for one of the joint-stock companies, later on, the accused reconciled and returned the seized funds.
Link to case
During the trial session, the accuser’s attorney counterclaimed the dismissal of the criminal case as a result of reconciliation, and the court ruled the dismissal of the public funds appropriation crime and convicted the accuser of the forgery crime.
Maher Milad Iskander, the accuser’s lawyer, appealed the verdict, on the ground that Article(18 bis-b) of the Criminal Procedural law allowed the accuser in the public funds appropriation crimes to reconcile, and such reconciliation entails the dismissal of the criminal case and all its related descriptions.
Accordingly, the accusation of the appellant of participating in the forgery of the company’s document is pointless, since the dismissal of public funds appropriation crime by reconciliation, which is the basis of the dispute, shall be applied to the concerned forgery crime, in this regard, the appealed judgment has to be set aside and re-issue the revocation of the appropriation criminal case altogether with the participation in the forgery of the company’s documents.
Subsequently, the Court of Cassation decided to accept the appeal, set aside the appealed ruling, and dismiss the criminal case by reconciliation.
if you have any questions, please contact us at any moment on [email protected] or visit us on https://eg.andersen.com/
Or you can call us at +2(02)22911276
Regarding the procedures to be followed in the appeals submitted by the taxpayers
Impuestos
The tax assessment is intended to determine the amount that the taxpayer is obligated to pay to the public treasury, whenever the occasions leading to tax debt owed by the taxpayer have occurred. The tax base of the taxpayer is determined and estimated according to the arbitrary discretionary method or the direct method by submitting a direct declaration from the taxpayer or submitting it through a third party.
The Unified Tax Procedures Law No. 206 of 2020, has regulated the procedures for submitting tax returns, the methods of notifying that shall be followed by the competent authority in case of tax amendment or assessment of the taxpayer takes place, and the duration of appealing a such assessment, including in particular what has been stated in Article (56) of the tax appeal stages and clarifying all aspects of the dispute in such appeal.
Moreover, the legislator provided that the tax assessment appeal shall only be taken into consideration when specifying all aspects of the dispute and the essential reasons for such appeal. However, in practice, taxpayers have submitted tax appeals on the tax assessment forms without specifying the aspects of dispute which led to the non-acceptance of the appeal, and therefore, the loss of the taxpayers’ rights.
Pursuant to that; on September 9th, 2022, the competent authority issued a periodic book regarding the procedures to be followed in the appeals submitted by the taxpayers; warning all the executive units to reject the appeals submitted by the taxpayers on the tax assessment forms except after reviewing the form validity as required by Article (56) of the aforementioned law; whereas the appeal shall be submitted to the competent commission, within the legal deadline, including all aspects of the dispute, and the appeal shall be submitted from one original document and three copies thereof. In the event of deficiencies in form, the taxpayers or their agents shall be notified of such deficiencies in form.
In addition to that, the tax authority was obliged to refer all appeals submitted after the Unified Tax Procedures Law has been into force, which had previously received from taxpayers including deficiencies in form, to the competent internal committee to review its content. In all cases, the committee shall not be entitled to reject the appeals submitted by the taxpayers, rather, it is entitled to refer the appeals to the competent appeal committee in its capacity as a neutral jurisdiction to consider the appeal submitted by the taxpayer.
As well, in cases where the internal committee has rejected the appeals submitted by the taxpayers, and has referred it to the competent tax authority in order to proceed with the tax assessment due to the non-appeal. Consequently, the competent authority shall reconsider the cases that tax assessments have been concluded due to the non-appeal if it is proven that there was an appeal in the legal deadline despite the fact that the required form has not been met, and refer such appeals to the internal competent committee in order to refer it to the appeal committees in accordance with the procedures stipulated in the aforementioned law.
To conclude, this article aims to highlight the state’s keenness to achieve the concept of tax justice for both the state and taxpayers’ rights.
if you have any questions, please contact us at any moment on [email protected] or visit us on https://eg.andersen.com/
Or you can call us at +2(02)22911276
Personal Status Law Draft Bill 2022
Documento legal
The Personal Status Law constitutes a set of legal rules that regulate the relationship of individuals among each other, namely descent, marriage, kinship, birth, guardianship, custody, mutual rights, duties, and any dissolution that may result in alimony, custody, inheritance, and will rights.
Until now, families are caught up in suffering from crises of instability, impeded from moving forward as a result of issues and loopholes contained in the Personal Status Law’s provisions which led to the loss of both children’s and parents’ rights and long plagued the corridors of the courts and the judiciary.
Pursuant to the above-mentioned, the government submitted a new draft bill in order to amend the Personal Status Law provisions to overcome crises resulting from the current law. This bill included a wide range of articles related to marriage and divorce.
The aforementioned bill contained several provisions that attracted society’s attention, for example, but not limited to, in the event that the husband wishes to marry another woman, he must certify that matter in the court as an administrative procedure, which is done by summoning the first wife and informing her of such action; it has also granted the wife a right to choose to accept the current situation or to seek a divorce, preserving the marital and children’s rights resulting from a divorce action. Also, allocating 5% of social housing to homeless women.
Moreover, the bill grants the wife the right to seek divorce in the event she had no knowledge that her husband was already married, provided that the wife’s right to seek divorce shall be forfeited after a year upon knowledge of the other marriage, while preserving the right to seek divorce she becomes aware of another marriage within one year.
The proposed bill established a penalty for the offending husband of imprisonment for a period not exceeding one year, a fine of no less than 20,000 Egyptian pounds and no more than 50,000 Egyptian pounds, or one of these two penalties, the same shall be imposed on the person authorized to certify such marriage “Ma’zoon” in case of not informing the other wife or wives of such new marriage.
It is worth mentioning that, the aforementioned bill also criminalizes the marriage of those who have not reached the age of 18, and it established an imprisonment sanction for a period of no less than three months and no more than one year for anyone who causes, contracts, approves, documents or witnesses the marriage contract of a minor under the age of 18, unless the such marriage is ordered by the competent judge, and the penalty may not be waived in accordance with any other law.
To conclude, the aim of this article is to highlight the government’s endeavor to prepare a balanced law in favor of all family members to manage and cure societal problems in order to achieve stability for all family members.
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Regulation for Cashing out the Annual Leave Balance
Derecho Laboral
Annual leave is a principal right of the employee which the employer is not entitled to withhold. Otherwise, this shall constitute an assault on the employee’s physical and mental health. The employee may not waive such right as it is guaranteed by Articles No.12 &13 of the current constitution, as well as Articles No. 47 and 48 of the Labor Law No. 12 of 2003.
The employer shall determine the annual leave in accordance with work conditions. Such annual leave may not be interrupted/withheld except in favor of the work interest. The employee is obligated to comply with the leave on the date and period specified by the employer. If the employee refuses in writing to fulfill the leave, his right to be compensated shall be forfeited.
In the event that the leave has been withheld by the employer for the work benefit, then the employer shall be responsible for settling the leave balance or the corresponding wage every three years at the most. If the working relationship ends before the employee exhausts his annual leave balance, he shall be entitled to the wage corresponding to this balance.
According to the Egyptian labor law, the annual leave period shall be 21 days with full pay for those who have spent a full year in service, which shall be increased to thirty days when the employee has spent ten or more years in service with an employer. The leave shall be for a period of thirty days per year for those over the age of fifty. Holidays, formal occasions, and weekly rest are not included in such leave. If the employee’s service period is less than one year, he shall be entitled to a leave proportionate to the period he spent at work, provided that he has spent six months in the service of the employer.
In all cases, the annual leave period shall be increased by seven days for employees who work in difficult, dangerous, or harmful work conditions, or in remote areas, which is determined by a decree from the competent minister after consulting the concerned authorities.
To conclude, this article aims to highlight the fact that protecting the employees’ rights is a constitutional obligation, as it is considered an essential element in achieving a balance between all parties in the same workplace. Hence, the constitution remains a constraint on any legislation that has been adopted that regulates the right to work and the preservation of employees’ rights.
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The Disclosures of Environmental Practices
Derecho Ambiental y Cumplimiento
With regards to the achievement of a the 2050 sustainable and constructive change climate strategy in Egypt, especially after the Financial Regulatory Authority’s success in the first issuance of green bonds in the Egyptian capital market worth $ 100 million for the interest of one of the listed companies in the Egyptian Stock Exchange, as it’s proceeds have been directed to finance environmental projects in order to use clean energies and mitigate the factors leading to the rise in temperature; mainly after the society’s increased awareness of the danger of climate change as a whole after the irreversibility of the environmental damages.
And in light of the Egyptian capital market being at the forefront of the scene of enacting laws and standards for disclosures of the financial impact of climate change, right after the European Union; hence, it was crucial to address the management of climate risks facing businesses and government agencies.
Pursuant to this, the Financial Regulatory Authority issued Resolution No. (107, 108) of 2021 regarding the regulations of disclosing environmental, social, and governance practices related to sustainability and the financial effects of climate change by companies operating in the non-banking financial activities and listed companies in the Egyptiaenn Stock Exchange.
According to these two resolutions, Companies of non-banking financial activities whose issued capital or net ownership equity is not less than 100 million pounds and the listed companies listed in the Egyptian Stock Exchange whose issued capital or net equity is not less than EGP 500 million are required by fulfilling disclosures related to the financial effects of climate change in its annual report prepared by the Board of Directors and attached to the annual financial statements.
The above-mentioned disclosures include, but are not limited to; the percentage of carbon emission, waste management, and recycling in the environmental aspect, the diversity between both sexes and their percentage in the workplace, wage ratio, the compliance with criminalizing sexual harassment, non-discrimination, criminalization of child and forced labor policies and the compliance with labor law regulations regarding employees’ rights in the social aspect; as well as disclosing anti-bribery decisions and complying with the rules of the Personal Data Protection and Consumer Protection Law in the part of corporate governance.
Moreover, each individual decision gives the companies in question a grace period to comply with the performance indicator standards for those disclosures by complying with the performance measurement indicators of the standards of environmental, social, and corporate governance practices and climate-related financial disclosure, until the end of 2022.
To conclude, this article aims to highlight the state’s endeavor to build bridges, not barriers by adopting sustainability and climate change disclosure reports, which will reveal the extent of the sustainability of these institutions, hence, confidence will be generated among investors from making informed investment decisions by identifying risks and opportunities which hasn’t been monitored by traditional financial reports.
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