Starting business in Tunisia

Starting Business Support

The firm allows you to create your company in Tunisia in only one trip to Tunisia (No travel when there is a banking agreement) in a record time of 48 hours for APII agreement and 48 hours for legal procedure after having transferred the share capital. The firm recommends you the best tax regime and legal status. The investment can take the following forms:

Start an offshore company or resident and limited company in Tunisia

To simplify administrative procedures and reduce steps related to the legal constitution of a company, the Tunisian authorities have set up the “ONE STOP DESK” located at APII. This one-stop desk consists of all administrations involved in the legal procedure. Concerning the offshore regime we advise on all aspects of change management in relation to the circular BCT.

We assist you to apply for labour permit and resident permit for foreign employee and investor

Set-up a permanent establishment in Tunisia

Check before signing a contract in Tunisia that it is not a permanent establishment subject to the accounting and tax rules of a common-law company. Generally, there is a permanent establishment in Tunisia:

1/ each time that a construction site, temporary assembly operations or surveillance activities are carried out there, have a duration of more than 6 months

2/ or when these activities, following the sale of equipment, have a duration of more than 3 months and the assembly or monitoring costs exceed 10% of the price of the equipment.

The company is subject to common law taxes and duties.

A declaration of start must be made to the tax authorities in order to obtain a tax identification number.

Authorization for the temporary admission of materials intended for use on the site must be requested from the General Directorate of Customs. The opening of the site must be declared to the Labor Inspection for personnel hired locally. The technical assistance office or liaison office

It is the antenna of a foreign parent company on which it is totally dependent.The office must not carry out commercial operations. Obligation to obtain the trading card.

The liaison office is not subject to corporate taxation, but is subject to the payment of taxes based on salaries, with the exception of professional training taxes.

NGO, branch and Joint venture

The creation of a branch, an agency or a representative and liaison office in Tunisia is covered by a specific regime. The structures created generally adopt so-called “at-cost” forms by adapting them to certain statutory or contractual provisions which impose a particular procedure which we master perfectly. The firm also specializes in the opening of bank branches and insurance brokerage companies.

In addition, the liaison office requires obtaining a merchant card and will only have the following task:

– the establishment of contracts with various interlocutors (potential customers, suppliers, etc.),
– the provision of information relating to the market,
– carrying out communication and advertising operations on behalf of the parent company.

In this case, said the office will be required to comply with all the accounting and tax obligations provided for by common law, including in particular the payment of corporation tax at the rate of 30% of net profits. The turnover to be taken into consideration for the determination of the taxable profit of the liaison office, would in this case be the turnover which would have been invoiced to the customers by a third party company with a minimum equal to the amounts paid by the company mother to ensure the mission of the office in Tunisia.

For the branch, the company retains the legal personality of the parent company with the possibility of obtaining investment approval. To this end, a branch manager must be appointed and the investments to be made must be declared.

Creation of oil and gas companies

The office is an expert in creation of oil and gas companies and oil services

Creation of trade companies for foreigners

The firm specializes in the creation of commercial and trading companies for foreigners. This procedure is very special and involves the percentage 49% for foreigners and 51% for a Tunisian with the obligation to have a Tunisian manager. This procedure requires an approval of the BCT.

Commercial companies with a foreign participation greater than 49% are subject to a special authorization with trade card.