Nigeria: Corporate and Company Law

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Article
FG's New SMEDAN–WIPO Initiative: A Game Changer For Intellectual Property And Nigerian SMEs
Nigeria is reinforcing its commitment to innovation and entrepreneurship through a new strategic partnership with the World Intellectual Property Organization (WIPO). By signing a Memorandum of Understanding between SMEDAN and WIPO, the Federal Government aims to make intellectual property protection more accessible for micro, small and medium enterprises (MSMEs), helping businesses turn their ideas, brands, and innovations into valuable commercial assets.
Nigeria IP
I
Inventa
Article
Itana And The Evolution Of Nigeria’s Free Zone Framework
Licensed by Nigeria's Export Processing Zones Authority, Itana represents Africa's first digital special economic zone designed specifically for technology, finance and service businesses. Unlike traditional free zones focused on physical goods, this innovative structure offers Nigerian tech entrepreneurs an alternative to incorporating abroad, allowing them to retain value generated by local talent while still accessing global capital markets.
Nigeria Commercial
Syntegral Legal Practice
Article
Nigeria's New Tax Regime: Do Dormant And Shelf Companies Have To File VAT And Annual Tax Returns?
Nigeria's new tax regime introduces critical compliance requirements for incorporated companies that have not yet commenced business operations. The Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025, effective January 1, 2026, reshape the framework for corporate taxation and administration, raising important questions about filing obligations for shelf companies and non-operational entities.
Nigeria Tax
Syntegral Legal Practice
Article
Gas Aggregation And Nigeria’s Energy Transition: What The Next Decade Demands
Nigeria holds the largest proven natural gas reserves in Africa. In January 2026, the Nigerian Upstream Petroleum Regulatory Commission (NUPRC) declared national gas reserves of 215.19 trillion cubic feet as the official reserves position — up from 210.54 trillion cubic feet a year earlier, and comfortably ahead of Algeria and Egypt. Yet gas shortages continue to constrain electricity generation across the country, while the nation simultaneously pursues expanded liquefied natural gas (LNG) export ambitions.
Nigeria Energy
SP
SimmonsCooper Partners
Article
Administration Of Estates In Nigeria: A Practical Guide To Probate And Letters Of Administration
When a person dies in Nigeria, their assets and liabilities require proper legal administration before distribution to rightful beneficiaries. This comprehensive guide examines the legal framework governing estate administration, distinguishing between Probate and Letters of Administration, and addressing the procedural requirements, common challenges, and practical considerations that executors, administrators, and beneficiaries must navigate when managing deceased estates under Nigerian law.
Nigeria Family
Adeola Oyinlade & Co
Article
Thought Leadership: Does Every Assignment Of Participating Interest Constitute A Merger In An Upstream M&A Transaction Under The FCCPA?
This thought leadership piece examines whether every assignment of participating interest should be classified as a merger in upstream mergers and acquisitions transactions under the Federal Competition and Consumer Protection Act (FCCPA). The analysis explores the regulatory implications and legal interpretations surrounding participating interest assignments in the context of Nigerian competition law.
Nigeria Anti-trust
AP
Advocaat Law Practice
Article
Regulatory Update: Sec Issues Circular On Revised Minimum Capital (Mc) For Regulated Capital Market Entities
On 16th January 2026, the Securities and Exchange Commission (the “SEC”) released Circular Number 26-1 on the revision of Minimum Capital (MC) applicable to all categories of regulated capital market entities and this Circular seeks to strengthen market resilience, enhance investor protection, align capital adequacy with the evolving risk profile of market activities, and ensure that regulated entities possess sufficient financial capacity to discharge their obligations in a sustainable manner.
Nigeria Finance
SA
S.P.A. Ajibade & Co.
Article
Blue Elephants: Repatriating Funds And Doing Business In Nigeria: Fact Versus Fear For Foreign Investors
Can foreign investors safely repatriate funds from Nigeria, and is it possible to operate there without a physical presence? This analysis challenges two persistent myths about doing business in Africa's largest economy, examining the real mechanics of capital flows and corporate structure requirements that determine success or failure in the Nigerian market.
Nigeria Commercial
Gresyndale Legal
Article
The CAMA Rule Most Nigerian Companies Break On Their Letterheads, And How To Fix It Before 1 August 2026
The Corporate Affairs Commission has announced it will begin enforcing long-standing but rarely applied provisions of Nigeria's Companies and Allied Matters Act 2020 requiring specific information on company business documents. Starting August 1, 2026, companies must ensure their letterheads, invoices, and other commercial materials display directors' particulars and registration details, or face escalating penalties.
Nigeria Commercial
AS
Abdu-Salaam Abbas & Co.
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