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Bowmans

Kenya: The Government Proposes the Enactment of the Tax Laws (Amendment) Bill, 2024 and the Business Laws (Amendment) Bill, 2024

On 31 October 2024, the Cabinet Secretary, National Treasury and Economic Planning published an explanatory note on changes proposed to be introduced by the Tax Laws (Amendment) Bill 2024 and the Business Laws (Amendment) Bill 2024.

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Cliffe Dekker Hofmeyr

Finally, Some White Smoke: An Analysis of the Recent Supreme Court of Kenya’s Decision on the Finance Act, 2023

Over the last year or so, the Kenyan tax environment has been uncertain, not only because of protests and/or demonstrations that resulted in the withdrawal of the Finance Bill, 2024, but a myriad of court cases challenging the constitutionality of the Finance Act, 2023. O..

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Africa Law Partners

Upcoming Regulations for Mobile Devices in Kenya

The Communications Authority of Kenya has announced significant new regulations aimed at enhancing tax compliance and maintaining the integrity of mobile devices within the ICT sector. These regulations will take effect on 01 January 2025, and are critical for local assem..

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Adams & Adams

The Level of Evidence to Successfully Institute Trade Mark Infringement Proceedings in Kenya

The Kenyan High Court recently clarified the level of evidence required for trade mark owners to successfully obtain injunctions in trade mark infringement proceedings. In a decision involving a peanut wrapper trader, the registered owner of the trade mark STEAME MAX PEAN..

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TripleOKLaw

An Overview of the EU-Kenya Economic Partnership Agreement (EPA)

On 18th December 2023, Kenya and the European Union signed an Economic Partnership Agreement that came into force in July 2024. The EPA provides duty-free, quota-free EU market access to all exports from Kenya, combined with a partial and gradual opening of the Kenyan mar..

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ALN

Court of Appeal Greenlights Operationalisation of SHIF

The Court of Appeal recently issued its ruling on an application by the Cabinet Secretary for Health seeking a stay of the High Court’s decision of 19 July 2024. The High Court declared some provisions of the Social Health Insurance Act, the Digital Health Act, and the Pr..

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CFL Advocates

Can Interest Rates on Loans Be Subject to Limitations

The term “In Duplum” comes from Latin meaning “in double”. This rule may sound mystical but it is a legal shield that prevents interest on non-performing loans from exceeding the maximum loan amount. This limitation aims to prevent excessive interest accumulation and prot..

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Cliffe Dekker Hofmeyr

Deep Dive into the Supreme Court’s Decision in Symon Wairobi Gatuma V Kenya Breweries Limited

It is now well understood that any unilateral amendment to an employment contract amounts to an unfair labour practice under section 45 of the Employment Act 11 of 2007 (the Employment Act). This has recently been reiterated by the Supreme Court of Kenya in Symon Wairobi ..

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Udo Udoma & Belo-Osagie

Fintech: How Is the World Shaping the Financial Innovation Industry? (2024)

In recent years, financial technology (fintech) has rapidly expanded worldwide, forcing traditional financial institutions to evolve in response to this innovative manner of conducting business in the financial industry. Today, we continue to witness the significant impac..

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