Legal Updates – Yared Siyum & Associates Law Office (YSA) | Law firm in Ethiopia | Law office in Ethiopia | Legal Consultancy in Ethiopia

Bank Guarantees in Ethiopia: Legal Realities and Practical Strategies

As Ethiopia’s commercial landscape expands driven by large-scale public procurements, infrastructure projects, and international trade the demand for robust, reliable financial security has never been higher. For decades, commercial parties have relied on traditional guarantees. However, these conventional surety ships are often bogged down by rigorous court litigation and the accessory nature of the guarantee, […]

Form vs. Substance: How “Fictitious Supplier” Allegations Are Reshaping Tax Litigation in Ethiopia

This article is inspired by the legal and factual complexities arising from an actual tax dispute handled in contemporary Ethiopian tax practice. In the rapidly evolving landscape of Ethiopian tax law, a high-stakes battleground has emerged over the docutextual form of business transactions versus their underlying economic substance. As the Ministry of Revenues intensifies […]

The Regulation of Anti-Competition Practice under Ethiopian Law

Introduction This article provides an overview of Ethiopia’s antitrust legal framework, primarily established by the Trade Competition and Consumers Protection Proclamation No. 813/2013. The law aims to protect businesses from unfair practices, shield consumers from misleading conduct, and promote a competitive free market. Key features of this regime include: A. Prohibition of Abuse of Dominance: […]

Guideline on Ethiopian Employment Law: Hiring and Employment Management

Introduction: Navigating the complexities of employment law is crucial for any business operating in Ethiopia. This guideline offers practical advice to help you, as an employer, understand and comply with your legal obligations from the hiring process through the various stages of employment and, if necessary, termination. Adherence to these legal frameworks not only […]

Ethiopia’s Income Tax Overhaul: Key Changes under Proclamation No. 1395/2025

Ethiopia’s Income Tax Overhaul: Key Changes under Proclamation No. 1395/2025 Ethiopia’s tax landscape is set for a significant transformation with the amendments to the Federal Income Tax Proclamation No. 979/2016, the amendment is numbered Proclamation 1395/2025. The Amendment outlines sweeping changes, introducing new tax regimes for the digital economy, redefining taxpayer classifications, adjusting tax rates, […]

Common Company Related Disputes in Ethiopia

Common Company-Related Disputes in Ethiopia Company law serves as the foundation for regulating the lifecycle of business entities from their formation and internal governance to their dissolution. It provides the legal architecture within which companies operate, balancing the interests of shareholders, directors, creditors, government, and other stakeholders. In Ethiopia, the legal framework governing companies underwent […]

A New Chapter in Ethiopian Real Estate Law

Since the promulgation of the Ethiopian Civil Code in 1960, there has been no distinct or comprehensive legal framework specifically dedicated to regulating real estate law. For decades, matters related to real estate transactions, development, and marketing have been governed primarily through the general provisions of contract law and a handful of rules addressing construction […]

Ethiopia’s Value Added Tax (VAT) Law Reformulated: A Comprehensive Guide to Proclamation No. 1341/2024

The Value Added Tax Proclamation No. 1341/2024, enacted on August 21, 2024, represents a significant overhaul of Ethiopia’s VAT system. It replaces the long-standing VAT Proclamation No. 285/2002, introducing a more structured, technology-friendly, and globally aligned tax framework. Driven by the need to: accommodate the growing digital economy, strengthen domestic resource mobilization, simplify VAT administration, […]

Company Law in Ethiopia: A Comprehensive Guide

1. Introduction Company law governs the formation, operation, and dissolution of business entities. In Ethiopia, the legal framework for company regulation is primarily established under the Commercial Code of Ethiopia (Proclamation No. 1243/2021). The law recognizes different types of business entities, among which Private Limited Companies (PLCs), One-Man Companies, and Share Companies are the most […]

Fundamentals of Ethiopian Inheritance or Succession Law

Fundamentals of Ethiopian Inheritance or Succession Law Ethiopian inheritance law is governed by the 1960 Civil Code, which outlines the rules for the transfer of assets from a deceased individual to their heirs. The law aims to ensure an orderly and equitable distribution of property, considering the deceased’s will, the needs of close family members, […]