Regulatory Alerts2022-02-14
Commercial Companies Code
The Tunisian Official Printing House promulgated the Commercial Companies Code (Law No. 2000-93) to unify and modernize the legal framework governing all commercial companies, establishing standardized rules for incorporation, capital contributions, corporate governance, statutory auditing, and public disclosure. The Code mandates existing companies to regularize their status within one year, introduces flexible contribution types (cash, in-kind, industry), and strengthens the oversight role of statutory auditors while defining clear eligibility criteria for directors and shareholders. It further standardizes registration, publication procedures, and corporate transformations, ensuring legal certainty for domestic and foreign investors operating under Tunisian jurisdiction.