Egypt: Corporate/Commercial Law

The process of company valuation is generally seen as a systematic financial process. The valuator studies past financial statements, creates projections, selects a suitable valuation technique, looks at market multiples, selects a discount rate, and finally reaches the company’s value. However, there is more to this valuation process than the mathematical part; there are several judgments involved.

Egypt's digital economy has transformed data into a strategic asset, yet its valuation remains poorly understood on corporate balance sheets. This analysis examines how Egypt's Personal Data Protection Law No. 151 of 2020 and its 2025 Executive Regulations fundamentally shape data's economic value, the methodologies for valuing data assets, and the critical role legal counsel must play in data-focused transactions to bridge the gap between regulatory compliance and commercial reality.

Valuation is commonly seen as producing one exact figure, yet valuation differences are common because two competent valuers, who have experience, may perform valuations of the same company, property, or transaction and come up with different figures, none of which will be wrong.