ILN: ESTABLISHING A BUSINESS ENTITY: AN INTERNATIONAL GUIDE

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[ESTABLISHING A BUSINESS ENTITY IN KENYA]

Barriers to entry of an offshore party In the Kenyan jurisdiction, foreign investments are obligated to adhere to the stipulations enshrined within the Investment Promotion Act No. 6 of 2004. The fundamental intent behind the enactment of this legislation is the facilitation and encouragement of investment by means of rendering assistance to prospective investors in securing licenses essential for investment purposes. Furthermore, the Act extends support and provides indispensable incentives to these potential investors. At its core, the Act delineates the prerequisites that must be satisfied to obtain authorization for investment within Kenya. It thus serves as the authoritative repository of conditions and mandates that individuals or entities must successfully fulfil in order to garner the privilege of investing within the Kenyan jurisdiction. The Act differentiates between a foreign investor and a local investor where a foreign investor is defined as: i. A natural person who is not a citizen of Kenya ii. A partnership in which the controlling interest is owned by a non-Kenyan

Shillings or any other recognized currency. Additionally, it is incumbent that a local investor to injects a minimum of one million Kenyan Shillings (KSH 1,000,000), or its equivalent in another currency, into the proposed investment endeavor. Furthermore, it is imperative that the envisaged investment complies with prevailing legal standards and is demonstrably advantageous to the Republic of Kenya. To substantiate the aforementioned "beneficial to Kenya" criterion, a confluence of prerequisites must be met, as expounded within Section 4 of the Investment Promotion Act. This includes, but is not limited to, the creation of gainful employment opportunities for Kenyan nationals, the infusion of revenue into the national exchequer through taxation, the utilization of locally sourced raw materials and services, the transfer of technological knowledge to Kenya, and the augmentation of foreign exchange reserves, among other criteria. Upon successful acquisition of a valid Investment Certificate, the investor shall be accorded the privilege of obtaining certain licenses requisite for the lawful operation of the business enterprise. The issuance of these licenses is expressly conditional upon the investor's prompt settlement of the prescribed fees within six months from the date of receipt of the investment certificate. The licenses to which an investor shall be entitled upon receipt of the Investment Certificate include: (These are contained in the Second Schedule of the Investment Promotion Act) 1. Registration under the Industrial Registration Act (Cap. 118). Condition: That registrable particular be submitted within six months after the issue of the investment certificate.

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A company incorporated under the laws of another country other than Kenya

A foreigner desiring to engage in investment activities within the territorial bounds of Kenya is obliged to submit an application for an Investment Certificate to the Kenya Investment Authority. The issuance of this certificate is contingent upon the foreign investor committing to invest a minimum sum of at least one hundred thousand United States Dollars (USD 100,000), or its equivalent in Kenyan

ILN Corporate Group – Establishing a Business Entity Series

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