Tunis: After four years of existence, it is still premature to draw a definitive conclusion about the future of communitarian companies in Tunisia, said tax adviser and academic Mohamed Salah Ayari. He noted that 'a long road still lies ahead,' particularly in terms of training, supervision, and capacity building, alongside the facilities and advantages granted by the State. According to Agence Tunis Afrique Presse, Ayari emphasized the importance of strengthening support for communitarian companies, especially during the start-up phase, which often faces organizational, financial, and management challenges. 'Out of a total of 236 companies created by mid-November 2025, only 60 have actually begun operating,' Ayari recalled. He highlighted several factors that might explain the gap between the legal creation of companies and their operational activity, despite the State's efforts to create favorable conditions for this new type of company. Ayari pointed out the critical need for supervision, training, and u pgrading as essential pillars to increase the number of active entities and ensure their sustainability, particularly since this is a relatively new experience in Tunisia. Encouraging the creation of new communitarian companies, Ayari urged young people to establish such entities, noting that the State has introduced several financial support mechanisms aimed at promoting inclusive growth, ensuring equitable wealth distribution, and boosting employment while helping absorb unemployment at both local and regional levels. The adviser explained that these mechanisms provide access to bank loans of up to one million dinars, with preferential conditions such as reduced interest rates, longer repayment periods, and grace periods. The financing lines under the 2023, 2024, 2025, and 2026 finance laws represent a total envelope of 83 million dinars. Ayari stated that the aim of these financial support mechanisms is to help community companies secure lower-cost funding sources, facilitating their launch and supporting their development. He also highlighted other financial and tax advantages granted to communitarian companies, citing Decree-Law No. 2025-3 of October 2, 2025, which amends and supplements Decree-Law No. 2022-15 of March 20, 2022. The measures include a full exemption from taxes and duties for ten years from the date of creation, suspension of VAT for certain operations, and support from the National Guarantee Fund for financing. Additionally, these companies benefit from priority access to long-term leases of up to 40 years for state-owned agricultural and non-agricultural land, with a rent exemption for five years. Under the same decree-law, communitarian companies are also allowed to exploit non-timber forest products, manage regular public transport services, and accept donations and bequests in accordance with existing legislation, Ayari added.