Doing Business In.. 2024 Comparisons

Burkina Faso has a civil law legal system. The key courts are the Cour de Cassation, the courts of appeal, the first instance tribunals, commercial courts, labour courts and departmental or district courts.

Cases are heard by the courts of first instance, then the courts of appeal and then the Cour de Cassation.

Order 2019-0416/MCIA of 2 December 2019 on the procedures for obtaining authorisation for foreigners to exercise the profession of a trader requires all individual foreigners and foreign legal entities who want to exercise the profession of a trader to obtain prior authorisation from the ministry in charge of commerce.

Law 13-2013/AN of 7 May 2013 related to the regulation of the profession of a trader in Burkina Faso provides that the exercise of the profession of a trader in strategic economic fields is subject to prior authorisation by the minister in charge of commerce. A strategic economic sector is any economic sector deemed to be of national interest.

The steps for foreign investors to obtain approval vary for foreign individuals and foreign legal entities.

Foreign Individuals

Foreign individuals have to submit:

• a request stamped at XOF200 specifying the fields of activity envisaged and addressed to the minister in charge of trade;
• an information form duly completed by the applicant and stamped at XOF10,000;
• an extract from the criminal record issued by the country of residence, which is less than three months old. Applicants who are unable to provide their criminal record in Burkina Faso at first have 75 days in which to submit it; and
• a duly signed declaration of honour that the applicant is not under a trading ban and is aware legal proceedings may be taken against them in the event of a false declaration.

Foreign Legal Entities

Foreign legal entities have to submit:

• a request stamped at XOF200 specifying the fields of activity envisaged and addressed to the minister in charge of trade;
• an information form duly completed by the applicant and stamped at XOF20,000;
• a copy of the articles of association and minutes of general meetings appointing the manager, director or person primarily responsible for managing the company in Burkina Faso; and
• a declaration of honour duly signed by the manager, director or first person in charge of the management of the company on Burkinabè territory that they are not under a trading ban and understand legal proceedings will be taken against them in the event of a false declaration.

Non-compliance leads to cancellation of the registration in the trade register.

Article 10 of Law 13-2013/AN states that no one may carry on a commercial activity, directly or through an intermediary, if they have been subject to:

• a final or temporary general ban imposed by a court, whether the prohibition has been issued as a principal or complementary penalty;
• a ban imposed by a professional court. In this case, the ban only applies to the commercial activity in question; or
• a ban resulting from a final sentence of deprivation of liberty for an ordinary individual of at least three months’ unsuspended imprisonment for an offence against property or an economic or financial offence.

Any foreign investor must comply with the regulations applicable in Burkina Faso and the conventions the country is a party to.

An investor has two months from the date of a decision failing to authorise an investment to challenge the decision at the administrative courts.

The most common types of company in Burkina Faso are the limited liability company (Société à Responsabilité Limitée (SARL)), the public limited company (Société Anonyme (SA)), the simplified joint stock company (Société par Actions Simplifiée (SAS)) and a branch.

SA

The revised OHADA Uniform Act on the Law of Commercial Companies and Economic Interest Groups (the “AUDSCGIE”) sets no minimum or maximum number of shareholders for the incorporation and continuity of the SA. An SA may have just one shareholder, which is known as a Société anonyme unipersonnelle.

The company must also have capital of at least XOF10 million. This must be divided into shares with a par value freely determined by the articles of association. Shareholders are liable for the company’s debts only up to the amount of their contributions and their rights are represented by shares under Article 385 of the AUDSCGIE.

The AUDSCGIE provides for two types of SA. The first is a board of directors SA and the second is a managing director SA.

The main management body of an SA with a board of directors is the board of directors. This is a collegial body with a minimum of three and a maximum of 12 members.

SAs can be managed by a board of directors consisting of individuals or legal entities. If legal entities, they must appoint a permanent representative for the duration of their term of office, who will incur the same responsibilities as if they were a director themselves.

SAs are therefore an ideal legal form for big companies with big projects.

SARLs

Article 3 of Decree 2016-314/PRES /PM/MJDHPC/MINEFID/MCIA amending Decree 2014-462/PRES/PM/MJ/MEF/MICA of 26 May 2014 laying down national provisions applicable to the form of articles of association and share capital for SARLs in Burkina Faso states that the share capital of the SARL is freely set by the partners in the articles of association.

However, this amount can never be less than the nominal value of a share, which is XOF5,000.

The SARL is a company with a legal personality distinct from that of the shareholders. This means it has rights as well as obligations. It must have at least one shareholder and shareholders are entitled to a share of profits, as well as to information about the company. The liability of each shareholder is limited to the amount of their contributions (Article 309 of the AUSCGIE).

Setting up a company in the form of a SARL is attractive from a legal point of view, because of its flexibility and the relative simplicity of drafting the articles of association and operating procedures. A SARL is the best legal form for start-ups.

SAS

Under the terms of Article 853-1 of the AUDSCGIE, an SAS is a company set up by one or more shareholders. Their organisation and operation are freely provided for in the articles of association, subject to the mandatory rules set out in the same deed.

In the absence of legal provisions on a given point, the law refers shareholders to the operating rules applicable to an SAS.

Shareholders of an SAS are only liable for the company’s debts up to the amount of their contributions.

In terms of an SAS, the quasi-freedom offered to shareholders and its flexibility are its main benefits and makes it one of the corporate forms that is growing in popularity. An SAS is best used for joint ventures (JVs).

Branch

A branch is a commercial, industrial or service establishment belonging to a company or an individual, with a degree of management autonomy in accordance with the provisions of Article 116 of AUDSCGIE. It does not have an autonomous legal personality distinct from that of the company or individual owner. The rights and obligations arising from its activities or resulting from its existence are included in the assets and liabilities of the company or individual owner.

A branch may be established by a foreign company or individual. It is subject to the law of the State in which it is located.

When owned by a foreign individual, the branch must be transferred to an existing or new company from the relevant State, within two years of its creation, unless it is exempted from this obligation by an order of the minister in charge of trade of the State in which the branch is located.

The rigidity of the operating rules, which are strictly governed by the AUDSCGIE, leave the founders very little freedom to manage the company.

The formalities involved in setting up a branch are easier than those for commercial companies, as no articles of association need to be drawn up. All that is required to set up a branch is a decision by the shareholders of the holding company. However, given its limited lifetime of two years, it is more suited to projects that can be carried out within a short timeframe.

The main steps in setting up a company are:

• reserving the trading name of the company;
• drawing up a subscription form, which records the subscription of shares representing cash contributions;
• depositing the company’s share capital with a bank or the Bar Association Trust Fund (Caisse Autonome de Règlement Pécunier des Avocats – CARPA) and drawing up a notarial declaration of subscription and payment (DS) by a notary;
• obtaining an address for the company by signing a lease agreement for the head office or purchasing a property to be used as the head office;
• drafting the company’s constitutional documents, such as the articles of association and how the general meeting is going to be held;
• registering the company’s incorporation documents with the tax authorities;
• registering the company with the Registre du Commerce et du Crédit mobilier (RCCM). This is a publicity measure required for the company to acquire legal personality. To this end, additional documents will be appended to the articles of association and the minutes of the general meeting and the entire file will be submitted to the Centre de Formalité des Entreprises (CEFORE) for registration; and
• publishing a legal notice of incorporation of the company in a newspaper permitted by law.

The average time for incorporating a company is three weeks. This does not include registration and drafting formalities.

Under Article 52 of the Uniform Act on General Commercial Law (AUDCG), if the company’s situation subsequently undergoes changes relating to the shareholders, or the corporate objective or the directors of the company, it must notify the RCCM of the amendment to its articles of association within 30 days.

Annual financial statements reflecting the company’s financial position must be filed with the commercial court and the tax office the company is attached to each year.

Companies are also required to declare the identity of their ultimate beneficiaries to the commercial court and the tax office they are attached to. If the identity of the ultimate beneficiary changes, companies must file amending declarations.

Management structures depend on the legal form of each entity.

SA

An SA has a board of directors. It may be a one-tier management system with a single board of directors, headed by a chairman who also acts as chief executive officer and is responsible for managing and representing the company.

A dual management system may also exist in an SA with a board of directors, headed by a chairman of the board of directors and a managing director, who is responsible for the management of the company. The managing director has all of the powers to act on behalf of the company. The chairman of the board of directors represents the board, organises and directs the work of management, but does not represent the company in its relations with third parties.

In an SA with a general administrator, a one-tier management structure is usually adopted, with a general administrator managing the company and the shareholders exercising their control at general meetings.

SARLs

SARLs are generally managed by one or more managers, who may be shareholders or third parties. It offers a more flexible management structure which is more suited to smaller entities.

SAS

The management structure in an SAS is flexible and defined in the company’s articles of association. It has considerable freedom in defining its management bodies. There must be at least a chairman who manages the company under the supervision of the shareholders.

The main rules governing the liability of directors and officers are set out in the AUDSCGIE.

Directors are individually liable to the company and to third parties for faults committed in the performance of their duties (Article 161 et seq. of the AUDSCGIE).

Company directors may be liable for intentional criminal offences. The AUDSCGIE defines a number of offences, with penalties determined by the criminal law of Burkina Faso.

In SAs, SARLs and SAS’s, the shareholders are only liable for the company’s debts up to the amount of the value of their shares (Articles 309, 385 and 853-1 of the AUDSCGIE).

In Burkina Faso, the employment relationship is governed by various different legal rules.

Laws, Decrees and Orders

Act 028 -2008-AN of 13 May 2008 on the Labour Code in Burkina Faso is the main law governing labour relations. There are also a number of decrees and orders which complement the Labour Code, such as Decree 2023-1586/PRES-TRANS/PM/MFPTPS/MEFB of 20 November 2023 setting guaranteed inter-professional minimum salaries.

Collective Agreements

There is an inter-professional collective agreement dated 9 July 1974, which governs relations between employers and salaried workers under the Labour Code in all companies operating in the country in certain sectors such as commerce, banking and road transport. There are also collective agreements negotiated between workers’ associations and employers’ organisations for certain professional categories, such as the collective agreement for those working in the private education sector.

Employment Contracts

Individual employment contracts, whether written or oral, define the terms and conditions of employment between an employer and an employee, in compliance with the law and collective agreements.

Case Law

Decisions of the labour courts, while not having any general regulatory value, help to clarify and explain the interpretation and application of legal rules and collective agreements.

In summary, labour law in Burkina Faso is mainly based on the Labour Code and its application texts and is complemented by collective agreements and individual contracts. Case law also plays a role in clarifying the applicable rules.

There are specific rules that apply to employment contracts.

While employment contracts can be verbal or written, Article 54 of the Labour Code states that fixed-term contracts must be in writing. If they are not, they will be considered to be a permanent contract.

The employment contracts of national workers who have to work outside the national territory, as well as the contracts of non-national workers, must also be approved and registered by the local labour inspectorate.

In terms of the duration of contracts, an employment contract may not be concluded for a period of more than two years for national workers and three years for non-national workers under Article 54 of the Labour Code.

Fixed-term employment contracts may be renewed indefinitely. However, where there are abuses, they will only be renewed at the discretion of the labour court.

The legal working time for employees or workers regardless of sex, age, task or type of work they are carrying out or working arrangements is 40 hours per week in all public or private establishments.

In terms of overtime, an order regulates overtime hours and provides that in companies that operate 24/7, including Sundays and national holidays or in companies where hours are worked in shift patterns, day and night shifts are paid at the normal hourly rate within the limit of the legal working time or the time considered to be equivalent.

Article 3 of this order specifies that overtime may be worked in all professional branches up to a maximum of 20 hours per week.

Article 5 of this order specifies that overtime in non-farming companies gives rise to a minimum increase in the actual salary, as follows:

• a higher rate of 15% for the first eight hours;
• 35% for additional hours; and
• 120% for night shifts worked on days of rest and public holidays.

Fixed-term employment contracts may only be terminated before their term ends if there is a written agreement between the parties, if a force majeure event occurs, or if there is gross negligence.

Failure by either party to comply with these conditions entitles the other party to damages corresponding to the loss suffered by that party.

A permanent employment contract may be terminated at the will of either party, subject to the provisions relating to dismissals for economic reasons. Staff delegates, union delegates and any other protected workers are subject to special rules, notably the prior opinion of the labour inspectorate.

If the reason for dismissal is considered abusive, the employer may be required to reinstate the employee or pay damages.

Termination of a permanent contract is subject to eight days’ notice for workers paid by the hour or day, one months’ notice for employees and three months’ notice for managers and supervisors.

However, the employment contract may be terminated without notice in the event of gross fault, subject to a decision of the competent court taking the gravity of the fault into account. In the event of wrongful resignation, the employee may be required to pay damages for abusive termination.

In the event a dismissal is deemed to be wrongful or irregular, a party may bring an action for damages before the labour court. The amount of damages is capped by law.

In terms of the procedures for collective redundancies which can only be undertaken for economic reasons, the procedure is as follows:

• Consultation with employee representatives to find solutions that will maintain employment. The duration of internal negotiations must not exceed eight days. Solutions may include reduced working hours, shift work, part-time work, technical unemployment, redeployment of personnel, reorganisation of all types of bonus, indemnities and benefits or even a reduction in salaries.
• At the end of internal negotiations, if an agreement has been reached, a protocol agreement specifying the measures adopted and their period of validity is signed by the parties and forwarded to the labour inspectorate for information purposes.
• If negotiations fail, or if dismissal still proves necessary, the employer draws up a list of employees to be dismissed, together with the selection criteria, and communicates with the employee delegates in writing. These delegates have a maximum of eight days in which to make their observations.
• The employer’s communication and the delegates’ response are forwarded without delay to the labour inspectorate for any action it deems useful to take within eight days. Once this period has passed and unless otherwise agreed by the parties, the employer is no longer obliged to delay the application of its decision to dismiss.

In compliance with applicable laws, staff delegates must be elected in all establishments located in Burkina Faso and employing more than ten workers under the Labour Code.

Staff delegates are the workers’ representatives within a company. They are responsible for transmitting workers’ complaints to the employer and ensuring that working conditions are observed.

Staff delegates are elected for a two-year term and may be re-elected. All employees form a single electoral college for the election of employee delegates.

A union delegate may also be appointed within a company by any duly constituted and representative trade union organisation (Article 289 of the Labour Code). Union delegates are responsible for representing the union in dealings with the company manager and for taking part in collective negotiations in the company.

In the context of an employment relationship in Burkina Faso, the main taxes and charges payable by the employee and employer are as follows.

Payroll Taxes (Impôt Unique Sur Les Traitements et Salaires) (IUTS)

IUTs is payable by all employees in Burkina Faso, regardless of nationality.

It applies to all public and private salaries, allowances, emoluments and wages of all kinds, including benefits in kind (Article 105 of the General Tax Code (GTC)).

The IUTS rate is progressive, ranging from 0% to 25% depending on the amount of gross taxable salary.

Employees can benefit from a deduction of 20% or 25% on their gross taxable salary for professional expenses and charges.

Employers are required to deduct IUTS from salaries paid and then declare and remit them to their local tax office within ten days of the deduction.

Social Security Contributions

Both employees and employers must make monthly social security contributions to the Caisse Nationale de Sécurité Sociale (CNSS).

Under Decree 2023-0129/PRES-TRANSPM/MFP of 24 February 2023 on the rate of contributions to the social security regime organised by the CNSS, the employer contribution rates are as follows but are capped at a monthly salary cap of XOF800,000:

• family welfare – 6%;
• retirement pension – 8.5%; and
• occupational injuries – 1.5%.

The employee contribution rate is 5.5% per month.

CNSS contributions must be deducted and paid by the employer every month if the company has more than 20 employees and quarterly if the company has less than 20 employees.

The payment deadlines are within 15 days following the end of the month for which contributions are due if the employer pays monthly and 30 days following the end of the quarter for which contributions are due if the employer pays quarterly.

Employer Training Taxes (Taxe Patronale d’Apprentissage) (TPA) 

The TPA is payable by employers at a rate of 3% of the gross amount of wages, salaries, allowances, emoluments and fringe benefits (Article 228 of the GTC).

The 1% Withholding Tax on Net Salaries

Decree 2024-0027/PRES-TRANS/PM/MEFP/MFPTPS of 17 January 2024 introduced an obligatory withholding tax on the salaries of public employees and workers in the private sector. Withholding tax of 1% has been imposed on the net salaries of public employees and workers in the private sector since 1 January 2024.

The deduction is made each month from the net salaries of employees and must be paid to the local tax centre for the private sector and to the Fonds de Soutien Patriotique treasury account for public sector employees, no later than the fifth day of the month following the deduction.

Universal Health Insurance Contribution

A universal health insurance contribution has been introduced by Decree 2024-0345/PRES-TRANS/PM/MFPTPS/MEF of 3 April 2024, determining the terms and conditions for distribution and deduction of the contribution and the deadlines for its payment to the Caisse nationale d’assurance maladie universelle. It is payable by salaried employees and assimilated workers in the public and private sectors.

The applicable contribution rate is 5% and is divided between employers and employees on the basis of gross monthly remuneration, excluding reimbursement costs. The employer and the employee each pay 2.5%. Universal health insurance contributions are deducted by the employer and paid to the Caisse nationale d’assurance maladie universelle by the tenth day of the month following the deduction.

All commercial companies must pay all taxes due in Burkina Faso, unless specific tax provisions applicable to a given sector of activity provide for an exemption. All commercial companies are therefore subject to the following main taxes:

• Corporate income tax (IS).
• Tax advances (Axomptes provisionnels) calculated on the basis of 75% of the IS due for the previous financial year.
• Value added tax (VAT).
• Income tax on movable capital (IRCM).
• Property tax.
• Land contribution.
• Tax on property income.
• Withholding taxes on imports and sales of goods.
• Business licence tax.
• Local and foreign supplier withholdings.
• Single tax on salaries and wages (IUTS).
• Payroll tax (TPA).
• Capital gains tax on the sale of company shares.
• Motor vehicle tax (TVM).
• The special contribution on corporate profits after tax to the Fonds de Soutien Patriotique.

Burkina Faso has not effectively applied Pillar Two of the OECD’s rules yet. The country has also not introduced any new taxes benefiting from the OECD’s safe harbour status.

The government of Burkina Faso grants VAT tax credits to exporting companies. If the amount of authorised VAT deduction exceeds the amount of tax due on transactions carried out in respect of a given return, the excess constitutes a VAT credit which can be offset against the subsequent return(s). Unused VAT credits are not refundable in the case of companies exporting taxable goods under the internal system.

Tax incentives apply to small businesses registered under the simplified tax regime. Under Article 196 of the GTC, these companies are exempt from business tax for two financial years from the effective date of the start-up of the business, which is recorded by the tax authorities. If they are members of approved management centres (centres de gestion agréés), they benefit from reductions on certain types of tax, such as TPA and income tax.

Micro-businesses who are members of approved centres de gestion agréé benefit from a 25% reduction in the micro-business contribution.

Burkina Faso’s Investment Code provides for tax incentives for investment in development projects in certain strategic sectors defined by the Code. For example, during the investment and operating phases, companies can benefit from exemptions from VAT, customs duties and certain direct taxes (Article 34 of the Investment Code and subsequent consecutive Articles).

Tax consolidation is not available in Burkina Faso, as there is no legislation for group taxation under Burkinabé tax law.

However, in terms of transfer pricing control, companies belonging to a group of companies and meeting the criteria in Article 99 of the GTC are required to provide documentation. This includes the financial and tax situation of the multinational enterprise group, which includes the annual consolidated financial statements of the multinational enterprise group for the fiscal year in question, if they are otherwise prepared for financial reporting, regulatory, internal management, tax or other purposes.

Burkina Faso has not introduced any specific rules limiting the deductibility of interest paid to holding companies for corporation tax purposes.

However, Article 66 of the GTC provides that for the purposes of calculating corporation tax payable by companies who are dependent on or control companies operating inside or outside Burkina Faso, profits indirectly transferred to companies operating inside or outside Burkina Faso, either by increasing or decreasing purchase or selling prices or by any other means, are incorporated into the account results.

In Burkina Faso, companies are subject to documentary and reporting requirements relating to transfer pricing. These are as follows.

• Documentation justifying transfer prices (Article 99 of the GTC). Each affiliated entity is required to provide the tax authorities with documentation justifying the pricing policy applied in transactions of all kinds with affiliated companies operating inside or outside Burkina Faso.
• An annual transfer pricing declaration for companies subject to tax (Article 98-1 of the GTC).
• A prior agreement on transfer prices. Companies operating in Burkina Faso may apply to the tax authorities for a prior agreement on the method of determining the prices of future transactions with one or more companies with which they are dependent or control for a period not exceeding four years (Article 588-1 of the GTC).

In order to tackle tax evasion, Burkina Faso has taken measures governed by Article 96-1 of the GTC and the decree of 31 May 2022 on the obligation to declare and keep a register of beneficial owners of legal persons and legal arrangements. These impose an obligation on companies to keep a register of beneficial owners and an obligation on companies to declare their beneficial owners to the tax authorities and the commercial court.

In Burkina Faso, mergers and acquisitions are only subject to notification if they constitute an anti-competitive practice such as a concentration.

Article 19 of Act 016-2017/AN of 27 April 2017 on the organisation of competition in Burkina Faso (the “Competition Act”) states that a concentration is any situation resulting from any act, in whatever form, involving the transfer of ownership or use of all or part of the assets of an undertaking, the object or effect of which is to enable an undertaking or group of undertakings to exercise, directly or indirectly, a decisive influence over one or more other undertakings.

Concentration occurs in particular through mergers, takeovers, joint ventures and any other form of horizontal, vertical or heterogeneous control.

The Competition Act considers mergers that create or strengthen a dominant position, held by one or more undertakings, with the consequence of significantly hindering effective competition on the market as anti-competitive practices.

For this reason, Article 18 of the Competition Act requires mergers to be notified to the National Commission on Competition and Consumption and to be subject to control in accordance with community provisions on competition, specifically Regulation 02/2002/CM/UEMOA on anti-competitive practices and Regulation 03/2002/CM/UEMOA on procedures applicable to cartels and abuses of dominant position within the West African Economic Monetary Union (WAEMU).

The main stages in merger notifications in Burkina Faso include the submission of a notification to the National Commission on Competition and Consumption. The National Commission on Competition and Consumption then notifies the WAEMU Commission, which then has six months to make a decision. After the six-month period, it is deemed to have implicitly adopted a negative clearance decision under Regulation 03/2002/CM/UEMOA.

In terms of competition – in addition to the Competition Act – Regulation 02/2002/CM/UEMOA of 23 May 2002, relating to anti-competitive practices within WAEMU regulates competition. Annex VIII of the Bangui Agreement (Act of 2015) establishes an African Intellectual Property Organisation (OAPI), which deals with protection against unfair competition.

The Competition Act includes provisions related to anti-competitive agreements, abuse of a dominant position and public aid distorting competition. The provisions of the Competition Act apply to all production, distribution and service activities in Burkina Faso, including those carried out by legal persons governed by public law.

An anti-competitive agreement is an agreement or concerted action that has the purpose or effect of preventing, restricting, or distorting competition in a given market for goods or services (Article 16 of the Competition Act).

Article 2 of Annex III to the Bangui Agreement defines an act of unfair competition as any act or practice which, in the course of industrial or commercial activities, creates or is likely to create confusion of industrial or commercial activities, or creates or is likely to create confusion with another’s enterprise or activities, in particular with the products or services offered by that enterprise.

The scope of application extends to practices implemented within the jurisdiction of WAEMU and which have an effect on trade between member states.

Article 17 of the Competition Act defines a dominant position as a position of economic strength enjoyed by an undertaking, group, association, or group of undertakings, which gives it the power to prevent effective competition from developing and being maintained on the relevant market, by enabling it to behave to an appreciable extent independently of its competitors, its customers, and ultimately consumers.

The scope of application extends to practices implemented in the territory of Burkina Faso and which have effects on the national market.

A patent is defined as title issued to protect an invention. The patent expires at the end of the 20th calendar year from the filing date of the application. The patent application is filed with the OAPI or national organisation and contains the following documents:

• a patent application addressed to the general manager of the relevant organisation, in a sufficient number of copies;
• proof of payment of the filing and publication fees to the relevant organisation;
• an unstamped private power of attorney, if the applicant is represented by an agent; and
• a sealed envelope containing:
1. a description of the invention which is the subject of the patent applied for, made in a clear and complete manner so that a person skilled in the art with average knowledge and ability can carry it out;
2. such drawings as may be necessary or useful to understand the invention;
3. the claim or claims defining the scope of protection sought and not exceeding the content of the description of the invention which is the subject of the patent applied for;
4. a descriptive abstract summarising what is set out in the description, the claim(s) referred to and any drawings in support of the abstract; and
5. sufficient indications as to the best mode of carrying out the invention known to the inventor at the date of filing and, if priority is claimed, at the priority date of the application.

Any interested party may oppose the grant of a patent by sending a written notice setting out the grounds for opposition to the relevant organisation, within three months of the publication of the application. The opposition must be based on an infringement or an earlier registered right belonging to the opponent.

The relevant organisation will then send a copy of the notice of opposition to the applicant or their agent, who may reply to the notice, stating the reasons for their reply, within three months, but this period can be renewed once. This reply must be communicated to the opposing party or their representative.

Before ruling on the opposition, the relevant organisation will hear the parties or their representative if so requested.

Where the relevant organisation considers the opposition to be well-founded:

• it will submit the patent application for re-examination; or
• it will terminate examination of the application.

Where the relevant organisation considers the opposition unfounded, it will continue the examination of the patent application.

An action for invalidity or lapses of a patent may be brought by any person having an interest in it.

A trade mark or service mark is any visible or audible sign used or intended to be used to distinguish the goods or services of a natural or legal person. The registration of a trade mark is effective for ten years from the date of filing the application for registration. However, ownership of the trade mark may be retained indefinitely by successive renewals which may be issued every ten years.

The trade mark application must be filed with the OAPI or national organisation and contain the following documents:

• a request addressed to the general manager of the relevant organisation;
• proof of payment to the relevant organisation of the required fees;
• a reproduction of the mark, together with a clear and complete enumeration of the goods or services to which the mark applies, and of the corresponding classes of the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks;
• the regulations setting out the conditions of use, in the case of a collective mark or a collective certification mark;
• the priority document, if applicable; and
• an unstamped private power of attorney, if the applicant is represented by an agent.

Any interested party may oppose the registration of a mark by sending a written notice setting out the grounds for opposition, which must be based on a violation of law or of a prior registered right belonging to the opponent, to the relevant organisation, within three months of the publication of the application. The opposition may also be based on an earlier filing or an application with an earlier priority date.

The relevant organisation then sends a copy of the notice of opposition to the applicant or their representative, who may reply to the notice, giving reasons, within three months, and this period may be renewed once if requested. The reply must be communicated to the opposing party or their representative.

Before ruling on the opposition, the relevant organisation will hear the parties or their representative if requested.

The relevant organisation’s decision on the opposition may be appealed to the higher appeals commission within 60 days from notification of the decision to the parties concerned.

The relevant organisation will reject the application for registration only to the extent that it is well-founded.

The final decision to reject the application is published in the relevant organisation’s official newsletter.

Any plastic shape, whether or not combined with lines or colours, is considered an industrial design, provided that the assembly or shape gives a special appearance to an industrial or handicraft product and can be used in the manufacture of an industrial or handicraft product. The term of protection conferred by the certificate of registration of an industrial design expires at the end of the fifth year from the date of the filing of the application.

The industrial design application must be filed with the OAPI or national organisation and contain the following documents:

• a request addressed to the general manager of the relevant organisation;
• proof of payment of the required fees to the relevant organisation;
• an unstamped private power of attorney, if the applicant is represented by an agent;
• an indication of the type of product for which the design will be used;
• on pain of invalidity of the deposit, two identical copies of a graphic or photographic representation or a specimen of the design placed in a sealed envelope of the dimensions laid down by regulation;
• the description of the industrial design(s), if applicable; and
• the priority document, if applicable.

Any interested party may oppose the registration of an industrial design by sending a written notice setting out the grounds for opposition to the relevant organisation, within three months of the publication of the application. The opposition must be based on an infringement of the law or of a prior registered right belonging to the opponent. The opposition may also be based on an earlier filing or an application with an earlier priority date.

The relevant organisation will then send a copy of the notice of opposition to the applicant or their representative, who may reply to the notice, giving reasons, within three months, which may be renewed once if requested. The reply must be communicated to the opposing party or their representative.

Before ruling on the opposition, the relevant organisation will hear from the parties or their representative, if requested.

The relevant organisation’s decision on the opposition may be appealed to the higher appeals commission within 60 days from notification of the decision to the parties concerned.

The relevant organisation will reject the application for registration only to the extent that the opposition is well-founded.

The final decision to reject the application will be published in the relevant organisation’s official newsletter.

Copyright is the law that protects literary and artistic works such as writings, musical works and works of art. Economic rights are protected during the author’s lifetime and 50 years after their death. Moral rights are perpetual.

Software and database rights are protected in the same way as copyright.

The main regulation is Law 001-2021/AN dated 30 March 2021 relating to the protection of individuals with regard to the processing of personal data (the “Personal Data Protection Act”).

The purpose of the Personal Data Protection Act is to protect the fundamental rights and freedoms of individuals with regard to the processing of their personal data, regardless of the nature, method of execution or persons responsible for the processing.

The Personal Data Protection Act applies to the processing operations in respect of which the controller is established in Burkina Faso, regardless of where they carry out the processing of personal data or, without being established there, if the controller is subject to Burkina Faso law under public international law.

It also applies to data controllers or processors not established in Burkina Faso, who carry out processing operations from the national territory, with the exception of transit data.

The implementation of personal data processing is subject to one of the following prior formalities: request for advice, authorisation, normal declaration and simplified declaration.

The content and format of the declaration, request for advice and authorisation are adopted by the authority of control.

The agency in charge of enforcing data protection rules in Burkina Faso is the Commission for Information Technology and Liberties (Commission de l’informatique et des libertés (CIL)).

CIL is responsible for ensuring compliance with the provisions of the data protection law, in particular by informing all data subjects and data controllers of their rights and obligations and by controlling the use of information and communication technologies applied to personal data processing.

Four key legislative developments are anticipated. The first is imminent changes to the Investment Code. The second is amendments to the Labour Code, which are currently being considered and mean employment law regulations may change in the near future. The third is changes to the country’s Mining Code. The country's new Mining Code was finally adopted by the transitional legislative assembly on july 18, 2024. The fourth is modifications to tax provisions, given that in 2024, contributions to universal sickness insurance were introduced via the Finance Act 2024. This followed the introduction of the patriotic support tax in 2023 via the Finance Act 2023.