Côte d’Ivoire follows a civil law system derived from traditional French legal practice, with a strong foundation in codified laws (civil, criminal, commercial codes) and the 2016 Constitution. The judiciary is divided into three main branches: the Judicial Order (First Instance Courts, Courts of Appeal, Assize Courts, and Justices of the Peace), the Administrative Order (led by the Council of State), and the Constitutional Council, which ensures that laws comply with the Constitution. At the helm is the Supreme Court. Judicial independence is overseen by the High Council of the Judiciary, ensuring fair and impartial justice.

Generally speaking, foreign investments in Côte d’Ivoire do not require prior authorisation from the Ivorian authorities.

However, in accordance with the regulations governing financial relations with foreign countries, foreign investments in Côte d’Ivoire must be declared for statistical purposes to the Central Bank of West African States – Banque Centrale des États de l’Afrique de l’Ouest (BCEAO) – in order to allow subsequent transfers of funds abroad when the income from the investment is repatriated, as well as when the investment is liquidated.

The declaration of foreign investment in Côte d’Ivoire should preferably be made to the BCEAO before the funds are transferred to the country in order to ensure their traceability and to avoid problems linked to the fight against corruption and money laundering.

This declaration is made using a form made available to users by the BCEAO and is acknowledged by the BCEAO.

This acknowledgement of receipt and its references will be required for all transactions with banks. The transfer of funds to Côte d’Ivoire as part of the investment must be documented, as the proof of this transfer of funds will serve as the basis for justifying the provision of foreign currency by the BCEAO in connection with subsequent requests.

Insofar as this is a simple declaration for statistical purposes, there are no conditions, subject to compliance with the elements indicated in 2.2 Procedure and Sanctions in the Event of Non-Compliance.

This is not applicable: insofar as this is a simple declaration for statistical purposes, there are no conditions, subject to compliance with the elements indicated in 2.2 Procedure and Sanctions in the Event of Non-Compliance.

The most common types of corporate vehicles in OHADA (Organization for the Harmonization of Business Law in Africa) regions are as follows:

Limited Liability Company – Société à Responsabilité Limitée (SARL)

• Governance: this is overseen by one or more managers.
• Shareholder liability: this is limited to their contributions.
• Minimum share capital: XOF5,000.
• Minimum shareholders: 1.
• Best suited for: family businesses, small to medium-sized enterprises (SMEs) and closely held companies.

Simplified Joint Stock Company – Société par Actions Simplifiée (SAS)

• Governance: only the President is mandatory; other management bodies can be freely determined in the bylaws.
• Shareholder liability: this is limited to their contributions.
• Minimum share capital: none (this is freely set by the shareholders).
• Minimum shareholders: 1.
• Best suited for: joint ventures, holding companies, innovative or fast-growing businesses.

Public Limited Company – Société Anonyme (SA)

Governance:

1. Option 1: Board of Directors (minimum of three members) and a managing director.
2. Option 2: General Administrator (alternative: single executive body).
• Shareholder liability: this is limited to their contributions.
• Minimum share capital: XOF10,000,000.
• Minimum shareholders: 1
• Best suited for: public companies, large-scale investments, capital-intensive or regulated sectors.

The incorporation of a company involves the following main steps:

1. preparation and Execution of Incorporation Documents;
2. depositing share capital into a bank account held with a licensed financial institution;
3. filing of the constitutive documents with the Business Formalities Center (CEPICI); and
4. collection of statutory documents.

The overall incorporation process typically takes approximatively four weeks from the date on which all the required documentation is complete and ready for submission.

Private companies in Côte d’Ivoire are subject to several reporting and disclosure obligations, mainly related to changes in governance, corporate structure, financial reporting, and beneficial ownership. These obligations must generally be fulfilled through filings with the Trade and Personal Property Credit Register (RCCM) and, in some cases, the tax authorities.

Changes in Management

• Any change in management (eg, appointment or removal of a manager for a SARL or president/directors for an SAS or SA) must be filed with the RCCM within 30 days.
• The filing should include the decision minutes (eg, shareholder or board resolution), updated company records, and ID documents of the new manager(s).

Amendments to Articles of Incorporation

• Amendments (eg, changes to a company name, registered office, purpose, share capital) must be approved by the appropriate corporate body (shareholders or board), published in a legal gazette (journal d’annonces légales) and filed with the RCCM within 30 days of the decision.

Approval and Filing of Financial Statements

• Companies must hold an Annual General Meeting (AGM) within six months after the fiscal year-end to approve the financial statements.
• The following documents must be filed with the RCCM and the Tax Authority (DGI):
1. the approved financial statements;
2. the minutes of the AGM;
3. the management report; and
4. the auditor’s report, if applicable.

Ultimate Beneficial Ownership (UBO)

• Companies are required to:
1. declare their ultimate beneficial owners (UBOs) to the RCCM’s UBO Register;
2. maintain an internal register of UBOs;
3. report UBO information to the Tax Authorities; and

A UBO is generally any physical person holding 25% or more of the company’s shares or voting rights, or otherwise exercising effective control.

Under OHADA law, the most common legal entities provide for different management structures, ranging from rigid to highly flexible models, depending on the type of company. The available frameworks include one-tier (monistic), two-tier (dualistic), and flexible governance systems.

Limited Liability Company (SARL)

• Governance model: One-tier (monistic).
• Management structure: Managed by one or more managers (gérants), with no Board of Directors required.
• Decision-making: Shareholders’ decisions are made collectively during general meetings.
• Statutory auditor: Only mandatory if legal thresholds related to turnover, size, or number of employees are exceeded.

Public Limited Company (SA)

• Governance model: Flexible; the law allows the choice between a one-tier (monistic) structure, or a two-tier (dualistic) structure.
1. Option 1 – One-Tier (monistic):
• Governed by a Board of Directors (minimum three, maximum 12).
• The Board appoints a General Manager (Directeur Général), responsible for day-to-day operations.
• Deputy General Managers may also be appointed.
2. Option 2 – Two-Tier (dualistic):
• Managed by a Management Board (Directoire) in charge of operations.
• Supervised by a Supervisory Board (Conseil de Surveillance), which oversees and controls the Management Board’s activities.

Simplified Joint Stock Company (SAS)

• Governance model: Fully flexible.
• Management structure: The only legally required body is the President, who acts as the company’s legal representative. All other governance bodies (eg, General Management, Executive Committee, etc) are freely defined in the company’s bylaws.
• Board of Directors:
• Not mandatory under the law.

General Partnership (SNC)

• Governance model: One-tier (monistic).
• Management structure: Overseen by one or more managers, typically chosen from among the partners.
• Liability: All partners have joint and unlimited liability for the company’s obligations.
• Internal organisation: The structure and powers of managers are usually defined in the partnership agreement.

Although the concept of “piercing the corporate veil” is not expressly recognised under OHADA law, similar outcomes may arise in practice.

Under Article 189 of the OHADA Uniform Act on Collective Proceedings for the Discharge of Liabilities, and based on general civil law principles relating to fraud and abuse of rights, courts may disregard the corporate personality and hold shareholders or directors personally liable in cases of fraud, misuse of legal personality, or wrongful conduct.

The employment relationship in Côte d’Ivoire is governed primarily by the constitution (supreme law); Act No 2015-532 of 20 July 2015 of the Labour Code and all related decrees; the inter-professional collective agreement of 19 July 1977; various ministerial decrees; case law; establishment agreements or other agreements between the employers and employees; and the employment contract.

Employment contracts may be concluded verbally or in writing (Article 14.2 of the Labour Code). However, in the case of a fixed-term employment contract, a written document is required, without which the contract will become a permanent employment contract (Articles 15.2 and 15.10 of the Labour Code).

Lastly, it should be noted that a fixed-term employment contract, unlike an open-ended employment contract, including renewals, may not exceed a maximum duration of two years (Article 15.4 of the Labour Code), failing which it will be converted into an open-ended employment contract.

Article 21.2 of the Labour Code states that the legal working week is forty-eight (48) hours for agricultural and similar establishments, and forty (40) hours for non-agricultural establishments.

Article 24.1 of the same Code also provides that all workers must enjoy a full day’s rest per week. This is usually a Sunday. As regards the distribution of working hours, Article 6 of Decree No 2024-898 of 16 October 2024 on working hours (“the Decree”) states that there are three possible ways of distributing weekly working hours:

• eight (8) hours of daily work over five working days;
• six (6) hours and forty (40) minutes of daily work over six working days (with the possibility of working on Saturdays); or
• an unequal distribution over any number of working days, never exceeding eight (8) hours of daily work.

In any event, it should be noted that the employer is free to organise the working time of employees, as long as the following conditions are respected:

• weekly working time of forty (40) hours;
• daily working time of no more than eight (8) hours; and
• a weekly rest day.

Shift work is provided for in Articles 10 and 11 of the Decree and may only take place at night, or on a non-working day, when production or the service requires continuous operation without any interruption.

For overtime, Article 21.3, paragraph 4 of the Labour Code allows any establishment to have recourse to overtime within the following limits (Article 27 of the Decree):

• three (3) hours of overtime per day;
• fifteen (15) hours of overtime per week; and
• one hundred and twenty (120) hours of overtime per year.

with regard to the payment of these hours, except in the case of an establishment agreement or collective agreement, Article 25 of the Decree provides that overtime shall be paid at a higher rate:

• a 15% increase from the 41st hour to the 46th hour;
• 50% additional pay beyond that;
• 75% extra pay for hours worked at night;
• a 75% increase for hours worked during the day on Sundays and public holidays; and
• a 100% increase for hours worked at night, on Sundays and public holidays.

It is only possible not to apply overtime to employees with executive status if their employment contracts explicitly so provide (Article 28 of the Decree).

Furthermore, there is no provision for overtime to be recovered in the form of additional rest, instead of pay.

Lastly, the employer cannot force an employee to work overtime or terminate the employee’s contract if they refuse to work overtime.

An open-ended employment contract (CDI) may be terminated at any time by mutual agreement between the parties. It may also be unilaterally terminated either: (i) by the employer, through dismissal; or (ii) by the employee, through resignation. The contract may also end when the employee qualifies for retirement, or in the event of the employee’s death.

Dismissal may be based on either personal grounds or economic grounds.

Dismissal on Personal Grounds

Personal dismissal relates to the individual employee and may result from misconduct or circumstances that make continued employment impossible (eg, professional inadequacy, repeated or extended absences, etc).

Specific conditions apply where the employee is dismissed following the suspension of their contract due to illness exceeding the legal maximum. According to Article 18.3, paragraph 3 of the Labour Code, the following must then be established:

• the impossibility of making reasonable adjustments to the employee’s position or of redeploying them;
• the employee’s refusal of a suitable redeployment offer; or
• a medical determination of unfitness for any position by an occupational physician.

Before any dismissal, the employer must issue a written request for explanation (Article 17.5 of the Labour Code). Thereafter, a dismissal letter, stating the grounds for dismissal, must be delivered with acknowledgment of receipt or sent by registered mail (Article 17.4 of the Labour Code).

At the end of the contract, the employer must provide the final employment documents: final payslip (including all outstanding amounts), work certificate, and the individual salary report issued by the Caisse Nationale de Prévoyance Sociale.

The party initiating the termination must observe the applicable notice period, unless otherwise agreed by the parties, failing which a notice indemnity shall be payable, corresponding to all amounts that would have been received during that period.

Notice periods range from eight days to four months based on an employee’s professional category and length of service.

An employee who is dismissed, except in cases of gross misconduct, is entitled to a severance indemnity if they have at least one year of seniority, calculated as follows:

• 30% of their monthly salary for each of their first five (5) years of service;
• 35% of their monthly salary for each year of service from the 6th to the 10th year; and
• 40% of their monthly salary for each additional year of service thereafter.

Dismissal on Economic Grounds

Economic dismissal refers to termination initiated by the employer due to the elimination or transformation of a position, notably as a result of technological changes, corporate restructuring, or economic difficulties likely to jeopardise the financial stability of the company.

The procedure begins with the submission of a file to the Labour Inspectorate and the Conseil National du Dialogue Social, detailing the grounds for the proposed dismissal, the intended dismissal date, the list of employees concerned, and the selection criteria applied (Article 18.11 of the Labour Code).

The employer must then convene a meeting with employee representatives and the Labour Inspectorate to provide information and explanations regarding the proposed measure (Article 18.10 of the Labour Code). The dismissal may only proceed after this meeting, upon delivery of the dismissal letters and the required end-of-contract documentation.

Termination of a Fixed-Term Employment Contract (CDD)

A fixed-term employment contract (CDD) terminates upon the expiry of the term specified in the contract, without any additional procedure other than the delivery of the end-of-contract documents. Any early termination entitles the injured party to damages equivalent to the remuneration the employee would have received had the contract continued until its agreed end date (Article 15.9 of the Labour Code).

Where the termination of the CDD is not followed by the signing of an open-ended employment contract (CDI), the employer must pay an indemnity equal to 3% of the total remuneration earned by the employee over the duration of the contract. This indemnity is not payable if the termination is initiated by the employee, is justified by the employee’s gross misconduct, or if the employee has refused the offer of a CDI (Article 15.8 of the Labour Code).

Employee representatives must be elected in any company with more than ten workers (Article 1 of Decree No 2024-901 of 16 October 2024 on employee and union representatives (the “Decree”)).

According to Article 3 of the Decree, the number of representatives and substitutes is determined as follows:

• one representative and one substitute for companies with 11 to 25 workers;
• two representatives and two substitutes for 26 to 50 workers;
• three representatives and three substitutes for 51 to 100 workers;
• five representatives and five substitutes for 101 to 250 workers;
• seven representatives and seven substitutes for 251 to 500 workers;
• nine representatives and nine substitutes for 501 to 1,000 workers; and
• one additional representative and one substitutes for every 500 workers beyond that threshold.

Representatives are elected by employees divided into two electoral colleges comprising workers aged at least 18 and with a minimum of one year of service (Article 17 of the Decree): one college includes manual and clerical workers; the other includes all other employees (Article 5 of the Decree). Elections are held every two years (Article 7 of the Decree).

Representatives must be received collectively by the management at least once per month, and upon request (Article 22 of the Decree). The management must also inform them annually about the “life of the company” (Article 26 of the Decree).

Additionally, companies with at least 300 employees must establish a works council (Article 63.1 of the Labour Code), with elected employee representatives serving two-year terms (Article 63.3 of the Labour Code). The works council is responsible for (Article 63.4 of the Labour Code), which involves:

• managing social and welfare activities;
• ensuring employer compliance with labour law obligations; and
• proposing improvements to working and production conditions.

Finally, employee representatives must be consulted in the following situations:

• when establishing internal regulations (Article 16.1, paragraph 3 of the Labour Code);
• when reassigning a worker following a work-related accident (Article 16.9, paragraph 5 of the Labour Code); and
• in the event of economic dismissal, as noted in 4.4 Termination of Employment Contracts (Article 18.10 of the Labour Code).

In principle, sums paid to persons domiciled or not in Côte d’Ivoire, as wages or salaries remunerating a salaried professional activity carried out on Ivorian territory, are subject to taxes on salaries and wages, regardless of the domicile of the employer. SIT (see below) is provided for in Articles 115 et seq. of the General Tax Code.

The term “SIT” is used to refer to all tax deductions arising from the payment of salaries, life annuities and pensions.

These deductions include:

• for the employee: gross tax, determined by the amount of remuneration on which the progressive tax scale by salary band is applied. A tax reduction for family responsibilities (RICF) is then applied, which can be deducted from the gross tax.
• for the employer: contributions and taxes at the rate of 12% for non-Ivorian employees and 2.8% for Ivorian employees.

In Côte d’Ivoire, business tax applies to locally generated earnings under Article 2 of the General Tax Code. Ivorian companies are not taxed on profits earned abroad, while foreign companies are taxed on their Ivorian operations unless an international tax treaty provides otherwise.

Territoriality hinges on three key criteria:

• the presence of a permanent establishment (branch, office, etc);
• a dependent agent acting on the company’s behalf; or
• a complete commercial cycle (eg, buy-sell transactions).

Tax treaties clarify the definition of a permanent establishment, excluding certain cases (eg, temporary storage).

Main Taxes

• Corporate Income Tax (CIT): 25% standard rate, increased to 30% for certain sectors (eg, telecommunications).
• Value Added Tax (VAT): 18% standard rate, reduced to 9% for certain essential goods such as milk.
• Withholding Tax on Dividends: 15%.
• Withholding Tax on Interest: 18%.
• Withholding Tax on Rental Income: 12% and 15%.
• Withholding Tax on Local Service Providers: 7.5%.
• Withholding Tax on Foreign Service Providers: 20% (or reduced to 0%, 10%, or 15% under a tax treaty).
• Withholding Tax on Informal Sector Providers: 2%.
• Business Licence Tax (Patente): varies based on turnover, with a cap of XOF3,000,000 and 18.5% of the annual rental value of the business premises.
• Payroll Tax: 2.8%, borne by the employer.
• Real Estate Tax: 15%.
• Personal Income Tax on Salaries: progressive rates ranging from 0% to 32%.

OECD Pillar Two

This is not yet implemented. Côte d’Ivoire has not introduced a specific tax on the global revenues of multinational enterprises.

In Côte d’Ivoire, there are two tax incentive regimes provided for under the Investment Code.

The Approval Regime

This is a system of tax and customs incentives granted to an investment project subject to formal approval. Under this regime, the benefits depend on the sector of activity and the geographical zone.

Exemptions by zone:

• Zone A: 50% exemption for five years.
• Zone B: full exemption for five years, then 50% for five more years.
• Zone C: full exemption for ten years, then 75% for five more years.

Tax credits by zone:

• Zone A: 25% (category 2), 35% (SMEs).
• Zone B: 35%.
• Zone C: 50%.

The Declaration Regime

This regime is a system of tax incentives applied to an investment project upon simple declaration of the investment. This regime applies to the creation or expansion of activities and requires minimum investment thresholds (200,000,000 FCFA for large companies, 50,000,000 FCFA for SMEs).

Benefits granted include:

• Implementation phase: exemption from customs duties and VAT on equipment and materials.
• Operating phase: same exemptions as in the implementation phase.

Specific sectoral incentives

National fund

• Full exemption from corporate income tax and business licences for ten years for the fund itself.
• For beneficiaries: partial exemption from income tax, business licences, banking transaction taxes, and VAT.

Construction of university residences

• VAT exemption on materials, exemption from registration duties.
• Corporate income tax exemption for five years.

Tax credits for job creation

• 1,000,000 FCFA per permanent (Ivorian) employee hired under a CDI (open-ended contract).
• 500,000 FCFA per disabled person employed.
• Reduced amount for microenterprises.

Tax consolidation is not available in Côte d’Ivoire. Each entity is taxed separately.

Thin capitalisation rules are applicable. Interest paid to shareholders or related companies (directly or indirectly) on loans or advances exceeding their capital contribution is deductible, but subject to two main limitations, as follows.

• Related-party debt ceiling: the total amount loaned by such parties must not exceed the company’s share capital.
• Interest deductibility cap: deductible interest is limited to 30% of the company’s EBITDA (eEarnings Before Interest, Tax, Depreciation, and Amortisation).

Article 38 of the General Tax Code (GTC) requires that all intragroup transactions comply with the arm’s length principle. Articles 36 bis and 36 ter define the transfer pricing disclosure obligations, including:

• country-by-country Reporting (CbCR); and
• disclosure of cross-border intragroup transactions.

Ivorian companies engaged in international operations with related parties and falling under the jurisdiction of the Large and Medium Taxpayers Directorates must prepare:

• a master file, providing a global overview of the group’s business activities; and
• a local file, detailing specific intragroup transactions involving Côte d’Ivoire.

All documentation must be prepared in French, either in paper or electronic format.

There are anti-evasion rules, as follows.

• the general anti-abuse of law principle;
• re-characterisation of artificial or abusive arrangements; and
• enhanced scrutiny of transactions with low-tax jurisdictions.

The cap on the deductibility of intragroup charges is 5% of turnover and 20% of overhead expenses.

This issue does not arise in Côte d’Ivoire.

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Under Article 1 of Annex I of the Bangui Agreement Establishing an African Intellectual Property Organization of the Act of 14 December 2015 (signed in Bamako, Mali), a patent is a title issued to protect an invention.

The invention is defined by the same Article as an idea that allows, in practice, the solution of a specific problem in the field of technology. The invention may consist of, or relate to, a product, a process, or the use thereof.

For an invention to be patented, it must be new, result from an inventive step, and be susceptible to industrial application. The patent expires at the end of the 20th calendar year from the date of filing of the patent application. The patent application is filed with the Organization or the National Industrial Property Administration.

The rights attached to a patent application or patent are transferable in whole or in part. They may be the subject, in whole or in part, of an exclusive or non-exclusive licence to operate.

Any person entitled to bring an infringement action is entitled to have a detailed description, with or without taking samples, or the actual seizure of the allegedly infringing products or processes carried out at any place, including at the border.

Any infringement of the rights of the owner of a patent, either by the use of means which are the subject of their patent, or by concealment, or by the sale or display for sale, or by introduction into the national territory of one of the Member States, of one or more objects, constitutes the offence of counterfeiting. Civil actions relating to patents are brought before the competent national courts and judged in the same way as for summary matters.

Under Article 2 of Annex III of the Bangui Agreement Establishing an African Intellectual Property Organization of the Act of 14 December 2015 (signed in Bamako, Mali), a trademark or service mark is any visible or audible sign used or intended to be used to distinguish the goods or services of a physical or legal person.

Such signs may include names in any form, such as words, word combinations, surnames taken by themselves or in a distinctive form, particular, arbitrary or fanciful names, letters, acronyms and numerals; figurative signs such as drawings, labels, stamps, edgings, reliefs, holograms, logos, computer-generated images; shapes, in particular those of the product or its packaging or those characteristic of the service; arrangements, combinations or shades of colours; sound signs such as sounds, musical phrases; audiovisual signs; and serial signs.

Ownership of the trademark belongs to the first party to register it. Trademarks may be acquired in joint ownership.

Registration of a trademark confers on its owner the right of ownership of the trademark for the goods and services designated by the owner. The reproduction, use or affixing of a trademark, even with the addition of words such as: “formula, manner, system, imitation, type, method”, as well as the use of a reproduced trademark, for products or services identical to those designated in the registration; the removal or modification of a duly affixed trademark, are prohibited without the owner’s authorisation.

Registration of a trademark does not confer on its proprietor the right to prohibit third parties from using in good faith their name, address, pseudonym, geographical name, or exact indications concerning the kind, quality, quantity, purpose, value, the place of origin or the time of production of their goods or presentation of their services, provided that such use is limited to the purposes of simple identification or information and cannot mislead the public as to the origin of the goods or services.

The application for registration is filed with the Organization or the National Industrial Property Administration. A trademark may be registered for one or more classes of goods and/or services within the meaning of the Nice Agreement Concerning the International Classification of Goods and Services for the Purposes of the Registration of Trademarks.

The registration of a trademark is effective for ten (10) years from the date of filing of the application for registration; however, ownership of the trademark may be retained for an unlimited period by successive renewals which may be effected every ten (10) years.

The owner may renounce their trademark at any time after registration, for all or only some of the goods or services for which the trademark has been registered.

Trademark rights are transferable in whole or in part. Any infringement of the trademark owner’s rights constitutes counterfeiting. Infringement gives rise to civil and criminal liability on the part of the infringer.

Any person having standing to bring an action for infringement may apply to the competent national court for an interim injunction to order, if necessary subject to a fine, against the alleged infringer or the intermediaries whose services they use, any measure intended to prevent imminent infringement of the rights conferred by the title or to prevent the continuation of allegedly infringing acts.

Under Article 1 of Annex IV of the Bangui Agreement Establishing an African Intellectual Property Organization of the Act of 14 December 2015 (signed in Bamako, Mali), an industrial design (or design) is considered to be any assembly of lines or colours, and a model is considered to be any plastic shape, whether or not associated with lines or colours, provided that this assembly or shape gives a special appearance to an industrial or handicraft product and can be used as a type for the manufacture of an industrial or handicraft product.

An industrial design can be registered if it is new. An industrial design is new if it has not been disclosed anywhere in the world by publication in tangible form, by use or by any other means before the filing date or, where applicable, before the priority date of the application for registration.

The creator of an industrial design or the creator’s successors in title have the exclusive right to exploit the design and to sell or cause to be sold for industrial or commercial purposes the products in which the design is incorporated, without prejudice to their rights under other legal provisions.

Ownership of a design belongs to the person who created it or to his successors in title, but the first person to register the design is presumed to be its creator until proven otherwise.

If several persons have jointly created an industrial design, the right to the registration certificate belongs to them jointly; the title is issued to them in joint ownership.

The application for registration of an industrial design is filed with the Organization or the National Industrial Property Administration.

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 filing of the application for registration.

The registration of a design may be extended for two (2) further consecutive periods of five (5) years at the request of the holder and on payment of an extension fee, the amount of which is set by regulation. The rights attached to a design are transferable in whole or in part.

The owner of an industrial design may, by contract, grant any person or legal entity a licence to use the design.

Any infringement of the rights of the owner of the industrial design constitutes an infringement. Infringement may be proven by any means.

Any knowing infringement of the rights guaranteed by this Annex shall be punishable by imprisonment of between one (1) and three (3) years and a fine of between XOF5 million and XOF30 million, or by one of these two penalties only, without prejudice to civil damages.

Authors’ rights are governed by two texts, in particular: Law No 2016-555 of 26 July 2016 on authors’ rights and related rights; and Annex VII of the Bangui Agreement Establishing an African Intellectual Property Organization of the Act of 14 December 2015 (signed in Bamako, Mali).

The purpose of the law is to lay down rules for the protection of author’s rights and related rights. The work is deemed to have been created, irrespective of the author’s status, of any disclosure and of any material fixation, by the sole fact of the realisation, even if incomplete, of the author’s conception. The created work is protected regardless of its genre, value, purpose or mode or form of expression.

The author of any original work enjoys, by the mere fact of its creation, an intangible property right that is exclusive and enforceable against all. This right comprises attributes of an intellectual and moral nature, as well as attributes of an economic nature, which are determined by law. The author’s right is acquired from the moment the work is created, even if it is not fixed on a material support.

Moral rights are attached to the person of the author. They are perpetual, inalienable and imprescriptible. Moral rights include the right to authorship and respect for the work; the right of disclosure; the right of repentance or withdrawal; and the right of access.

Economic rights give the author the exclusive right to authorise the exploitation of his work in any form whatsoever, and to derive a pecuniary profit from it. Economic rights include reproduction rights; rental, lending and distribution rights; representation rights; resale rights.

Authors’ rights are transferable by inheritance. If there is no heir or legatee, this right remains vested in the State, and its management is ensured by the authorised collective management organisation. The revenue from royalties deriving from said management will be used for cultural and social purposes on behalf of authors who are members of the authorised collective management organisation without prejudice to the rights of creditors and to the execution of any assignment contracts entered into by the author or his successors in title.

The author’s moral rights are perpetual, inalienable and imprescriptible. They persist after the expiry of the economic rights. Economic rights last for the life of the author, unless otherwise provided by law. On the death of the author, they continue to the benefit of his heirs for the current calendar year and the following seventy years.

Any infringement of any of the defined moral and economic rights constitutes the offence of counterfeiting.

Any person who knowingly sells, offers for sale, imports, exports, fixes, reproduces, represents, communicates, transmits by wire or wireless, makes available to the public and in general, puts or puts back into circulation, for a consideration or free of charge, a work, a performance, a phonogram, a videogram or an audiovisual fixation, a database, or a programme, realises without the authorisation, when it is required of the author, the performer, the producer or the audiovisual communication company.

The Bangui Agreement also covers protection against unfair competition. An act of unfair competition is any act or practice which, in the exercise of industrial or commercial activities, results in the disclosure, acquisition or use by third parties of confidential information without the consent of the person legally entitled to the information, hereinafter “legitimate holder”, and in a manner contrary to honest commercial practice.

Regulations applicable to data protection are (but not limited to):

• Law No 2013-450 of 19 June 2013 on the protection of personal data.
• Law No 2013-451 of 19 June 2013 on the fight against cybercrime.
• Law No 2024-352 of 6 June 2024 on electronic communications.
• Order No 2019-495 of 12 June 2019 establishing a system for monitoring the electronic communications flows of telecommunications/ICT companies.
• Order No 2012-293 of 21 March 2012 relating to telecommunications and information and communication technologies.

Local regulations are very protective of personal data processing. The transfer of personal data to a third country is subject to prior authorisation by the Data Protection Authority.

Furthermore, the data controller may only be authorised to transfer personal data to a third country if that country ensures a higher or equivalent level of protection of the privacy, fundamental rights and freedoms of individuals with regard to the processing of which such data are or may be the subject.

Before any actual transfer of personal data to this third country, the data controller must first obtain the authorisation of the Data Protection Authority.

The transfer of personal data to third countries is subject to regular checks by the Data Protection Authority with regard to its purpose.

The Telecommunications/ICT Regulatory Authority (Autorité de Régulation des Télécommunications/TIC de Côte d’Ivoire – ARTCI) is in charge of enforcing data protection rules.

ARTCI is responsible for carrying out regulatory functions on behalf of the State. As such, its missions are to:

• enforce the laws and regulations governing the telecommunications/ICT sector;
• encourage the development of telecommunications/ICT at national and regional level;
• regulate competition in collaboration with the authorities in charge of competition regulation;
• monitor compliance with the obligations of operators and service providers;
• define and implement rules in the field of interconnection and infrastructure sharing;
• examine licence applications and prepare and implement procedures for awarding licences by invitation to tender;
• prepare and update, in liaison with the relevant ministerial departments, the texts of the specifications relating to licences;
• issue general authorisations;
• receive and process declarations;
• allocate scarce resources, in particular radioelectric frequencies and numbering resources, and monitor their conditions of use;
• establish service quality and performance indicators and standards for the provision of telecoms/ICT services, and monitor compliance with them; and
• issue and monitor approvals, define mandatory specifications and approve terminal equipment.

ARTCI works with other agencies such as the Cybercrime Control Platform (PLLC) created on 2 September 2011, part of (DITT) – the result of an agreement between the National Police Headquarters of Côte d’Ivoire and ARTCI and the National Information Systems Security Agency, in charge of national cybersecurity governance (in accordance with Decree No 2024-958 of 30 October 2024 on the creation, remit, organisation and operation of the National Information Systems Security Agency).

Reforms can be expected, particularly in the field of cybersecurity and the regulation of artificial intelligence:

• Deployment of a national CERT (Computer Emergency Response Team), in accordance with Decree No 2020-128 of 29 January 2020 establishing, organising and operating the centre for monitoring and responding to computer security incidents.
• Development of a national cybersecurity strategy (2021-2025), with the support of the European Union and African organisations.
• Strengthening regional co-operation within the framework of the Malabo Convention.