Legal Insights
Legal Updates
Stay informed with our latest legal insights, analysis, and updates on regulatory developments in Ethiopia and across Africa.
Ethiopia's Stamp Duty Proclamation No. 110/1998: An Old Instrument with Uneven Practical Application
Proclamation No. 110/1998, the Stamp Duty Proclamation, was issued by the House of Peoples' Representatives and published in the Federal Negarit Gazette on 12 May 1998…
Ethiopia’s Critical Infrastructure Cybersecurity Framework: INSA Sets Out the Designation Standard
A proclamation may establish the legal basis and institutional responsibilities for a regulatory framework, while a designation standard explains how the framework is…
Ethiopia's Media Proclamation No. 1238/2021
Proclamation No. 1238/2021, the Media Proclamation, was issued by the House of Peoples' Representatives and published in the Federal Negarit Gazette on 5 April 2021.
Ethiopia’s New VAT Refund Directive: A Risk-Based Approach to Refund Administration
The Ministry of Revenues has issued Directive No. 1132/2018, establishing the conditions and procedures for value added tax refunds. The Directive was issued pursuant to…
Council of Ministers Approves Draft Amendment to the Federal Value Added Tax Regulation on 28 September 2026 E.C
In its 59th regular session, held on 18 Meskerem 2019 E.C., the Council of Ministers approved a draft regulation to amend the Federal Value Added Tax Regulation No…
Ethiopia Moves to Open Its Capital Market to Foreign Portfolio Investment: The Draft Foreign Portfolio Investment Regulation
The Ethiopian Capital Market Authority is finalising a landmark regulatory instrument that would, for the first time, permit foreign portfolio investment in Ethiopian…
Ethiopia Reorganizes Tax Administration: Registration, Segmentation, Electronic Systems, and the Transition to the Amended Regime
In Part One of this series, we examined the conciliation regime introduced by Proclamation No. 1434/2026. In Part Two, we examined the reworked limitation periods, the…
Ethiopia Hardens Tax Enforcement: Revised Penalties, Expanded Offences, and New Statutory Defenses
In Part One of this series, we examined the conciliation regime introduced by Proclamation No. 1434/2026. In Part Two, we examined the reworked limitation periods, the…
Ethiopia Rewrites the Rules on Amended Assessments, Limitation Periods, and New Evidence
In Part One of this series, we examined the conciliation regime introduced by Proclamation No. 1434/2026, the Tax Administration (Amendment) Proclamation published in…
Ethiopia Introduces a Statutory Conciliation Regime for Tax Disputes
This update is the first in a four-part series examining the amendment. Part One addresses the new conciliation regime. Part Two will examine assessment powers, revision…
Ministry of Finance Issues New Draft Investment Incentive Directive: A Complete Overhaul of the Incentive Framework
Ministry of Finance released a draft directive titled "Directive Issued for the Implementation of Investment Incentives" (the "Draft Directive"). The Draft Directive is…
Addis Ababa Introduces a Comprehensive Licensing Framework for Construction Mineral Extraction
On 6 July 2026, the Addis Ababa City Environmental Protection Authority issued Directive No. 191/2018 (the “Directive”), establishing a comprehensive regulatory…
Need legal advice you can rely on?
Tell us about your matter. We reply to every inquiry within one business day.