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ARTICLE · 13 JULY 2026

قانون الشركات رقم ١٥٩ لسنة ١٩٨١ أم قانون الاستثمار رقم ٧٢ لسنة ٢٠١٧ في مصر؟

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يواجه المستثمرون في مصر تساؤلًا قانونيًا جوهريًا حول الإطار التشريعي الأمثل لتأسيس

EgyptCorporate/Commercial Law
Joseph Iskander
Joseph Iskander

غالبًا ما يواجه المستثمرون في مصر، منذ المراحل الأولى لمباشرة نشاطهم، تساؤلًا قانونيًا جوهريًا يتمثل في تحديد الإطار التشريعي الذي ينبغي أن تخضع له شركتهم: هل تُؤسس الشركة وفقًا لأحكام قانون الشركات رقم ١٥٩ لسنة ١٩٨١، أم تُسجل كمشروع استثماري في ظل قانون الاستثمار رقم ٧٢ لسنة ٢٠١٧؟ ويظل كلا القانونين نافذًا، كما يتولى تطبيقهما والإشراف على إجراءاتهما الهيئة العامة للاستثمار والمناطق الحرة (GAFI)، إلا أن لكل منهما نطاقًا ووظيفةً قانونيةً مختلفة.

فيمثل قانون الشركات الإطار التشريعي العام المنظم لتأسيس الشركات وإدارتها وحوكمتها في مصر، ويُعد القانون الأساسي الذي يحكم الكيانات التجارية بوجه عام. أما قانون الاستثمار، فلا يحل محل قانون الشركات، وإنما يُمثل نظامًا قانونيًا اختياريًا يُمكن للمستثمر الاستفادة منه من خلال تسجيل مشروعه الاستثماري للحصول على الضمانات والمزايا والحوافز الاستثمارية التي يقررها القانون.

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