Cabinet Hoegah & Etté > Abidjan, Ivory Coast > Firm Profile

Cabinet Hoegah & Etté
Ivory Coast

Ivory Coast > Leading firms Tier 1

The firm: Founded in July 1996 by Theodore Hoegah, a former tax and legal counsel, and Michel Etté, Attorney-at-Law, Hoegah & Etté Law Firm (“the firm“) is one of the best business practitioners in Côte d’Ivoire.

Specialized in business law with areas of practice in corporate law, taxation, labor and social law including expatriates regulation, oil, gas and mining, energy, securities in financing transactions, foreign exchanges regulations etc., the firm is provided with a litigation division which processes an important volume of cases before state jurisdictions and arbitration courts.

Hoegah & Etté Law Firm usually advises foreign investors headquartered in Australia, Canada, China, South-Africa, United-Kingdom, etc., finance organizations (banks and funds), leading local business groups, owned-state Companies and public administration, on main legal and tax issues raised in the course of their investments, commercial and financial transactions.

The firm consists in qualified and experienced practitioners, lawyers, solicitors and tax advisors, which enables to handle the most complex files with a maximum of security and guaranties of services provided.

The firm combines multidisciplinary competence and expertise in advisory and litigation. This relevant multidisciplinary competence in litigation and advisory fields, provides our clients with the confidence in our know-how. In addition, we are qualified, reliable, and able meet the needs and expectations of our clients.

Areas of practice
Corporate law: the expertise of the firm in this field starts in providing sound advice on business environment in Côte d’Ivoire, most appropriate legal vehicle to drive businesses, incorporation of companies, company secretary support services, corporate governance, restructuring (ie, mergers, de-mergers, capital increase…), securities in financing transactions, due diligences prior to acquisitions, issuance of legal opinions, dissolutions and winding-up…
Our diverse and cross-disciplinary expertise and approach along with our long-standing experience in this field are evidence of the quality and efficiency of our services, clients should rely on.

Tax services and customs: With the deep-rooted experience of our managing partner in his capacity of tax Expert in international audit firms (Arthur Andersen, KPMG and PWC), associated with the relevant skills and experience of seniors counsels in taxation, our firm has the reputation of being the best specialist and is referred as the N°1 in terms of taxation in Côte d’Ivoire marketplace.

To that extent, our services in taxation include tax advisory and compliance works. Advisory works involve tax opinion, tax optimization (on fees paid on abroad or on income paid to expatriate staff…), tax advice in complex cross-border transactions, tax issues in mergers-acquisitions, capital increase transactions, advising in new tax legislations and their interferences in businesses.

Compliance works cover assistance to clients with tax audits, tax controls. We also assist or/and represent clients before the tax administration, customs administration or any other Côte d’Ivoire government agency.

Mining, oil and gas: having the two-third (2/3) multinational companies operating in the mining industry in Côte d’Ivoire in its portfolio, Hoegah & Etté Law Firm has built a strong and rewarding reputation in this field of natural resources.

Our assistance covers a broad range of support in legal, taxation, foreign exchanges regulations, and customs matters to subsidiaries of multinationals that are operating in Côte d’Ivoire and even across the West African sub-region. Moreover, the firm assists in negotiating and drafting mining investments convention and also in drafting Petroleum Production Sharing Contract (PCS). In addition, the firm advises clients in downstream oil and gas sectors (ie, regime for importation, storage, transportation and distribution of refined products in Côte d’Ivoire)

Besides, Hoegah & Etté Law Firm often conducts Due Diligences and issuing legal opinions prior to the acquisition of mining companies or prior to the financing of mining companies.

Finally, the firm also offers training in mining and upstream petroleum as well as on the development of structuring investments in mining project.

Litigation: Since its creation, the firm is representing clients before state jurisdictions and arbitration courts, as plaintiffs or defendants, in litigation proceedings both in civil and commercial matters (civil liability, collection of civil and commercial debts), as well as in real estate matters (leases, real estate sales etc.), or in enforcement proceedings (debts recovery, seizure of movable and immovable property, etc.).

Besides, the firm represents clients in mining disputes (compensation of landowners, arbitration before the mining commission, expatriates regulations, etc…), in criminal matters (complaints with the constitution of a civil party, investigation and judgment) and in labor and social procedures.

Securities in financing transactions: in order to provide value to companies and being involved in their development, their growth and being more competitive, Hoegah & Etté Law Firm supports clients in financing or refinancing transactions.

In that respect, the expertise of the firm covers the reviewing of credit facility agreement (under English law) from a Côte d’Ivoire law perspective, drafting securities documents, registration of securities with relevant authorities, issuing legal opinions on the same, due diligence of borrowers involved in financial transactions (good standing of the company and capacity, authority and power of the borrowers to enter into and execute the finance documents etc…).

Legislative and regulatory monitoring: the firm regularly carries out the review of legal, social and taxation news for the purpose of identifying changes in regulatory, legislative and case-law that may affect or impact clients ‘businesses.

Rue A7 Pierre Semard – Villa N A2 Plateau
01 BP 4053 Abidjan 01
Côte d’Ivoire

Tel: (225) 20 30 29 33
Fax: (225) 20 21 96 48

Managing Partner, Tax Expert, Head of corporate, Mining & natural resources THEODORE 20 30 29 33
Partner - Litigations MICHEL 20 30 29 33
Partner - Litigations, corporate law, labour law, arbitration ABOUDRAMANE 20 30 29 33
Partner - Tax Expert, corporate law, mining and natural resources, labour law DOGNIME 20 30 29 33
Corporate law, mining and narural resources, taxation, labour law EVELYNE M' 20 30 29 33
Litigations, corporate law taxation YANNICK 20 30 29 33
Dognime Coulibaly photoMr Dognime CoulibalyPartner -Tax & Legal Counsel
Michel Etté photoMe Michel EttéAttorney – Partner
Théodore Hoegah photoMe Théodore HoegahAttorney – Managing Partner
Evelyne M'Bassidjé photoMrs Evelyne M'BassidjéSenior Manager – Tax & Legal Counsel
Aboudramane Ouattara photoMe Aboudramane OuattaraAttorney – Partner