Advice across

the whole

Instruction

Our Services

The tax, legal, regulatory and financial aspects of a matter can be dealt with as part of the same instruction. Select a service for more detail.

Transactions involving Namibian businesses and assets

OIPC advises buyers, sellers, shareholders, investors and lenders on transactions involving Namibian companies, businesses and assets.

Our work includes:

  • acquisitions and disposals;
  • mergers and group reorganisations;
  • joint ventures;
  • shareholder transactions;
  • debt and equity funding;
  • business and share valuations;
  • financial models;
  • tax structuring;
  • due diligence;
  • transaction agreements;
  • exchange control;
  • competition approval; and
  • completion and post-transaction work.

We may act on the transaction as a whole or on a defined part of it.

Review before a purchase, investment or financing

OIPC undertakes legal, tax and regulatory due diligence on Namibian companies, close corporations, businesses and assets.

The review may cover:

  • BIPA records and ownership history;
  • constitutional and shareholder documents;
  • material contracts;
  • loans and security;
  • land and other assets;
  • licences, permits and regulatory approvals;
  • employment matters;
  • tax registrations, filings, assessments and disputes;
  • exchange control;
  • litigation and claims;
  • beneficial ownership records; and
  • compliance with continuing statutory obligations.

Financial findings, valuations and the assumptions used in the purchase price may also be reviewed.

The report distinguishes between matters that prevent the transaction, matters requiring correction or contractual protection, and matters that the buyer or investor may accept as part of the commercial decision.

Valuations, models and financial calculations

OIPC prepares and reviews:

  • business and share valuations;
  • transaction models;
  • project and investment models;
  • cash-flow forecasts;
  • employee share and incentive valuations;
  • retirement and estate projections;
  • actuarial calculations;
  • damages and loss-of-earnings calculations; and
  • valuations or models prepared by another party.

The report identifies the information used, the valuation method or calculation, the principal assumptions and the range supported by the available information.

Tax and business structuring

Advice on Namibian and cross-border investments, group structures, financing arrangements, employee incentives, asset-holding arrangements, retirement structures and estates.

The advice addresses the legal form of the arrangement, its tax treatment, any regulatory requirements and its expected financial effect.

Actuarial work

Actuarial valuations, retirement fund and employee benefit work, long-term financial projections, assumption reviews and the independent review of models and calculations.

Risk and governance

Shareholder arrangements, board powers, directors' duties, succession, approval limits and the assessment of legal, tax and financial risks.

Compliance

Income tax, provisional tax, VAT, employee taxes, withholding taxes, exchange control applications and dealings with NamRA and other public authorities.

Company secretarial

Companies and close corporations, BIPA filings, annual duties, statutory registers, resolutions, share transfers, beneficial ownership records and registered office services.

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