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Tax and legal alerts as they are issued, English translations of new Egyptian decrees, and longer guides — written and signed by the partners who do the work.
legal reserve

How much must an Egyptian joint-stock company set aside as a legal reserve, and when may it stop? What share goes to employees? The rules, and their accounting and tax treatment.

5% of distributable profits is set aside before any reserves, and 4% where the State or public juridical persons hold over 50%, paid to the Treasury within four months of year end.