Introduction Investors Top 25 Investment Climate Tourism Sector Legislation Process Guides

Investors Top 25

A compilation of the most useful laws, guides and reports to support investors in their investment process and decisions.

Tourism in Mozambique
Document Author Date Size Document Type Contents
Strategic Plan for Development of Tourism MITUR 2004 7.08mb Government Strategy for Tourism Development in Mozambique The strategic plan sets out in broad and comprehensive detail tourism’s role in the Mozambican economy and in poverty alleviation, its potential, trends in Southern Africa, in Mozambique and the region, a SWOT analysis, strategic markets, tourism development plan, implementation framework and Vision 2020. The Plan itself does not specifically focus on the investment/business climate although Chapter 4 on ‘Legal and Institutional Framework’ briefly discusses the regulatory environment. Since then, the Tourism Law 2004 has been put in place.
Tourism Sector Profile: Mozambique Tourism2006 2006 372kb Report Investment focussed report detailed background etc to tourism (product offer, institutional and regulatory framework, operating costs, services infrastructure etc) with dedicated chapter to investment environment including brief mentions of policies, taxation agreements, investment guarantees and incentives, access to finance etc.
Tourism policy and Implementation Strategy GoM 2007 148kb National policy governing the development of Tourism in Moz The policy sets out a set of broad principles guiding the development of the sector, as well as defining general objectives (economic, social and environmental) and priority areas for government intervention. It also outlines a set of broad strategic actions that will ensure the realisation of the tourism objectives.
Organigramme du Governement GoM 2007 88kb Organigram of governmental ministries and departments The diagram shows all ministries, departments and state offices from the presidential to the district level, including details of the personalities responsible.
Business Environment
Document Author Date Size Document Type Contents
Moz Business Forecast Report 2009
Available by purchase only www.businessmonitor.com/ 		Business Monitor International 2009 Q3 - Report Quarterly report on business forecast of Mozambique, focussing on the economic crisis; ‘it’s no picnic, but not a disaster either’. Report goes into the political environment, economic activity, fiscal policy, regional banking outlook, and forecasts for the Mozambican economy to 2018.
Taxation
Document Author Date Size Document Type Contents
Tax Law GoM 2002 112kb Law 15/2002 The Law establishes the principles of organisation of the tax system in the Republic of Mozambique. It defines the guarantees and obligations of taxpayers and the tax administration authorities, it sets down the basic procedures for assessment and collection of taxes, and it establishes the general regime of tax infringements.
Code of Fiscal Benefits GoM, CPI 2009 80kb English translation of Code of Fiscal Benefits Legislation applies to all entities registered for fiscal purposes the Investment, Petroleum or Mining Law, entitling them to tax and customs benefits. The legislation describes procedures to obtain the benefits, sanctions, and benefits under the Investment Law (including those for hotel and tourism activity).
Investment
Document Author Date Size Document Type Contents
Law on Investment GoM 1993 72kb Legislation translated into English A uniform legal framework for the process of carrying out national and foreign investment in Mozambique. Without compliance with the provisions of this law, investments are not eligible for guarantees and incentives (set out in Chapter 2) such as remittance of funds abroad.
Regulations on Investment Law GoM 2009 160kb Legislation translated into English These regulations update the previous 1995 version. Of particular note is the article on Special Economic Zones and the regulations of the ‘Integrated Tourism Establishment Zone Company/ Developer’ and ‘Integrated Tourism Establishment Zone’
Cost of Factors CPI 2009 214kb List of costs associated with operating a business The document shows a list of some of the costs of investing and operating in Mozambique, including water, electricity and telecommunications rates, labour, rent, leasing, use and tenure of land.
Land
Document Author Date Size Document Type Contents
Land Law Legislation GoM and Club of Mozambique 1997, 1999 256kb English translation of the new Land Law (1997), Land Law Regulations (1999) and the Technical Annexe This collection of legislation covers the key aspects of land occupation and use. It contains rules on the delimitation of community lands and the governing fees payable by land users, as well as details on the relationship between the public and the Cadastre Services, and the rights and duties of titleholders.
Law on Environmental Impact Assessments GoM 2004 1.04mb Law (Portuguese) The law addresses all issues concerning the environmental impact assessment of land prior to development, including pollution, infra-structure, sustainable management, audits, responsibilities and sanctions.
Regulations governing EIAs GoM 2004 1.54mb Regulations (Portuguese) The regulations to the law on environmental Impact Assessments.
Legal Framework for acquiring rights to land in Mozambique vII - English GTZ/ ACIS 2009 7.14mb Framework of legislation surrounding access to land (English) This extremely useful framework goes through the background to land law in Mozambique, and then documents the processes, parties, definitions and rights/obligations to obtaining a rural land DUAT through application, and then the same regarding a rural land DUAT through good faith occupation/ customary norms. The last section goes through urban land, forestry and wildlife, and environment and water.
Legal Framework for recognising and acquiring rights to land in Mozambique - Portuguese GTZ/ ACIS 2009 7.37mb Framework of legislation surrounding access to land (Portuguese) This extremely useful framework goes through the background to land law in Mozambique, and then documents the processes, parties, definitions and rights/obligations to obtaining a rural land DUAT through application, and then the same regarding a rural land DUAT through good faith occupation/ customary norms. The last section goes through urban land, forestry and wildlife, and environment and water.
Regulations on Timeshare GoM 2007 304kb Regulations on Timeshare Law These regulations go through the details of using the timeshare legislation passed in Mozambique. They describe the legal framework, timeshare rights, property registration, transfer of rights, fractional ownership and licensing.
Co-ownership Decree Summary GoM 2007 128kb Non-legal summary of new co-ownership/ timeshare legislation This summary, to be read in conjunction with Decree 40/2005, lays down the principal points of the approved Time-share legal diploma affecting property in Mozambique. It goes through the investors, the rights, and the enforcements.
Timeshare Case-study
Available on request www.clubofmozambique.com 		Club of Mozambique 2009 - Powerpoint presentation to Investors Presentation provides info on all steps necessary to invest in a tourism project (land, licensing, and timeshare) using a hypothetical case study in Mozambique.
Licensing
Document Author Date Size Document Type Contents
Legal framework for tourism licensing in Mozambique GTZ/ ACIS 2008 1.20mb Licensing Guide This, another in the series produced by GTZ/ ACIS provides directions and information on licensing requirements and procedures in Mozambique.
Socio-economic benefits and linkages
Document Author Date Size Document Type Contents
How to build local parnerships ODI 2005 1.75mb Guide ‘How to’ guide providing tools, ideas, plans and steps in building local partnerships.
How to boost procurement from local businesses ODI 2005 1.21mb Guide ‘How to’ guide providing tools, ideas, plans and steps in boosting procurement from local businesses.
How to boost local economic impacts of tourism ODI 2005 1.31mb Guide ‘How to’ guide providing tools, ideas, plans and steps in boosting the local economic impact of tourism enterprises.

 

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Last updated: 27th October 2010