Unofficial Translation (Courtesy of Transparency International: https://images.transparencycdn.org/images/2016_AssetDeclarationsInEgypt_EN.pdf)
Article 1
The following categories are subject to this law:
[All] Those carrying the burdens of the public authority and all employees of the state’s administrative body, except the categories of third level.
Members of the higher executive committee of the Arab Socialist Union, and members of its other leadership formations that are determined by a decision from the president of the republic, and heads and members of the boards of the institutions that belong to it and the employees of this committee and those formations and institutions, except those whose salaries do not exceed the financial upper limit of the third level.
Head and members of the people’s council and heads and members of local popular councils and others who have a public delegated status whether they were elected or appointed.
Heads of and members of boards and all employees of public commissions and public institutions and economic units belonging to them, except those of third level categories.
Heads of and members of boards and all employees in companies which the government or public commissions or public institutions or the economic units that belong to them contribute in their capital, except the foreigners and the employees whose salaries do not exceed the financial upper limit of the third level.
Heads of and members of administrative boards of professional syndicates and workers’ unions and workers’ trade unions, and special societies of public benefit.
Heads of and members of boards and all employees in cooperative societies, except the employees whose salaries do not exceed the financial upper limit of the third level.
Omdas and sheikhs.
Recovery commissioners and those delegated for recovery and the trustees on deposits and treasurers and delegates of purchases and sales and members of purchase and sale committees in parties mentioned in previous articles.
Financiers subject to taxation card system decided in law number 82 of 1973 if the transactions of the financier with the parties stated in mentioned law exceed fifty thousand pounds.
Article 2
Every asset that is gained by a person subject to the provisions of this law for himself or to other because of exploiting the service or the status or a result of a behavior that breeches a legal punitive text or public morals IS considered an illegal gain.
And any increase in wealth that happens after assuming the service or the actualization of the status of the person subject to this law or his spouse or minor children when it is not proportional with their resources and he failed to prove a legal source of it IS considered a result of exploiting the service or the status or the breeching behaviour.
…
Article 18
Everyone who had gained for himself or for the other an illegal gain is to be punished by imprisonment and a fine that is equal to the value of the illegal gain in addition to the sentence of recovery of the gain.
The abatement of the criminal suit due to death does not prevent recovery of the illegal gain upon a decision by a specialized criminal court based on a request by a commission among those commissions stated in article (5) during three years of the death date.
The court should order in relation to the spouse and the minor children who benefited from the illegal gain to execute the order from the assets of each of them equal to what he had benefited.
It can also order including anyone who benefited a significant benefit from among those who were not mentioned in the previous paragraph to be included in the order and executable on his assets equal to what he had benefited.