Market entry

Entering the Namibian market

Ownership, tax, funding and approvals settled before capital is committed, and a local partner that stays with you afterwards.

Establishing or investing in a business in Namibia

OIPC advises foreign businesses, investors and their advisers on structuring and implementing investments in Namibia.

The Foreign Investments Act 27 of 1990 guarantees foreign investors equal treatment with local investors. Investors who obtain a Certificate of Status Investment gain further assurances, including on the repatriation of profits and capital, access to foreign exchange and international arbitration of disputes. A replacement investment law is being prepared, and we factor its likely effect into entry planning.

The right market-entry model depends on ownership, tax, funding, regulatory approvals and the governance framework needed after launch. We can assist with each of the following.

Satellite map of Namibia

Entry structure

  • Choice of company, close corporation, branch or other form of presence
  • Shareholding and control
  • Joint ventures and local participation
  • Group and holding-company structures
  • Funding through equity, debt or a combination of the two
  • Profit extraction and the repatriation of funds

Tax and exchange control

  • Namibian source-based income tax and VAT
  • Dividend, interest, royalty and service-fee withholding taxes
  • Permanent establishment and source questions
  • Transfer pricing
  • Import VAT and customs considerations
  • Tax treatment of funding and shareholder arrangements
  • Exchange control approvals and reporting

Acquisitions and local investments

  • Identification and assessment of the proposed transaction structure
  • Legal, tax and regulatory due diligence
  • Financial due diligence and financial modelling
  • Business and share valuations
  • Sale, subscription and shareholder agreements
  • Competition and other regulatory approvals
  • Completion and post-acquisition requirements

Establishment

  • Company and close corporation registration
  • BIPA filings
  • Beneficial ownership records
  • Tax registrations
  • Registered office
  • Bank account documentation
  • Licence and permit applications
  • Corporate records and initial resolutions

Ongoing requirements

  • Tax returns and filings
  • Company secretarial records and board support
  • Annual BIPA requirements
  • Governance and shareholder matters
  • Regulatory compliance
  • Changes to ownership, directors or funding
  • Further investment, restructuring or expansion

Integrated with your wider team

We work directly and discreetly with your international legal, tax, finance and family office advisers, so the Namibian workstream fits your wider strategy from day one.

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