🇹🇳 الامتثال السنوي — Tunisia

Assuming onshore 100% foreign ownership is automatic in all sectors

Fix: While offshore companies can be 100% foreign-owned, onshore activities in certain sectors require approval from the Investment Authority and may have ownership restrictions. Verify your specific activity code before incorporation.

Ignoring the offshore company regime for export-oriented businesses

Fix: The offshore regime offers a 10-year corporate tax exemption for companies exporting at least 70% of output. If your business is export-focused, this structure can save significant tax. Evaluate it before defaulting to a standard onshore SARL.

Not planning for currency conversion restrictions

Fix: The TND is not freely convertible. Foreign exchange transactions require central bank approval, which can delay international payments. Structure your treasury to minimise friction — offshore companies have more flexibility with foreign currency accounts.