The fundamental laws governing doing business, corporate governance and investment in Burundi are the Commerce Code (Loi No 1/07 du 26 Avril 2010 portant Code de Commerce), the Companies Code (Loi No 1/09 du 30 Mai 2011 Portant Code des Sociétés Privées et à Participation Publique) and the Investment Code (Loi No 1/24 du 10 Septembre 2008 Portant Code des Investissements du Burundi).

The Commerce Code contains specific articles that relate to commercial obligations, contracts, traders, agency and brokerage, commercial acts, commercial books, company registration etc.

The Companies Code contains the various forms of companies recognized in Burundi, incorporation requirements and the basic corporate governance for the various forms of companies.

The Investment Code contains all the rights and obligations for investment in Burundi.