In civil and commercial matters, an appeal in cassation must be lodged within twenty days of service of the contested decision, on pain of forfeiture (art. 195 CCCP). It takes the form of a written petition filed by a lawyer with the registry of the court that issued the decision (art. 182 CCCP). Supporting documents and the brief must follow within thirty days of filing the petition, also on pain of forfeiture (art. 185 CCCP).
No new succession law was enacted in 2026. The applicable law remains Book IX of the Personal Status Code. The succession equality reform, revived in 2018, prompted intense debate but did not result in legislation: estates opened today are governed by the Personal Status Code as it stands.
The standard rate of corporate income tax is 15%, applicable since 2022. Reduced rates apply to certain activities (20%, and 10% for craft trades, fishing, agriculture and regional development zones after the full-deduction period), while a 35% rate targets the financial sector, telecommunications, insurance and the petroleum sector.
Law No. 2025-17 of 12 December 2025, the Finance Act for 2026, introduces a permanent 4% levy on the profits of selected sectors, raises the social solidarity contribution and continues the roll-out of electronic invoicing.
Law No. 2016-36 of 29 April 2016 on collective procedures overhauled the treatment of distressed companies. It organises a rescue regime — notification of signs of economic difficulty, amicable settlement, judicial settlement — whose purpose is to continue the business, preserve jobs and pay the debts, before bankruptcy and liquidation come into play.
Law No. 2025-9 of 21 May 2025, published in the Official Gazette of the Republic of Tunisia of 23 May 2025, rewrites article 6 of the Labour Code: an employment contract is now deemed to be concluded for an indefinite term, with fixed-term contracts admitted only in three exhaustively listed cases. The law also prohibits recourse to labour subcontracting.
A draft decree-law finalised in July 2026 would grant the Land Court exceptional powers and derogating procedures to settle collective ownership disputes definitively, starting with the southern governorates. As of today the text has been neither adopted nor published in the Official Gazette: it produces no legal effect.
The Court of Cassation (محكمة التعقيب) is the supreme court of the Tunisian judicial order. It does not judge the facts: it reviews the application of the law. Its judgments are not generally binding in the way a statute is, but they shape the interpretation adopted across the courts — which makes them central to litigation strategy.