Nigeria: Corporate and Company Law

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Business law and corporate law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics that involve business and corporate law produced by specialists working in this area every day.
Article
Build Fast, But Build Right: Why Legal Advice Is The First Investment Every Young Tech Entrepreneur Should Make
Tech companies thrive on innovation and disruption, but Nigerian law demands compliance and structure. This comprehensive analysis explores the fundamental tension between tech thinking and legal requirements, examining why the rules that enable growth can destroy businesses that ignore them, and what founders must do to build companies that are both innovative and legally sound.
Nigeria Commercial
Gresyndale Legal
Article
Buying Property In Nigeria As A Foreigner: Legal Requirements, Procedure And Practical Guide
Nigeria remains one of Africa’s most attractive real estate markets, particularly in major commercial centres such as Lagos, Abuja, Port Harcourt, Ogun State, and other fast-developing urban areas. Foreign investors buy property in Nigeria for residential use, commercial investment, industrial projects, hospitality, agriculture, warehousing, and long-term capital appreciation. However, buying property in Nigeria as a foreigner requires proper legal guidance because land ownership in Nigeria is regulated by federal and state laws, and title documentation can be complex.
Nigeria Real Estate
R
Resolution Law Firm
Article
The Changing Tax Landscape: Understanding The Tax Implications Of M&a Transactions Under The Tax Reform Act 2025
Nigeria's tax landscape has undergone a fundamental shift with the enactment of the Nigeria Tax Act, 2025, which consolidates the country's core federal tax laws into a single unified framework. This reform introduces significant changes to how mergers and acquisitions are structured, priced, and executed, including the integration of capital gains into the income tax regime, revised exemptions for share disposals, and the introduction of taxation for indirect transfers.
Nigeria Tax
UU
Udo Udoma & Belo-Osagie
Article
Nigerian Corporate Transaction Regulation And Governance
Nigeria's non-oil economy demonstrated robust growth of 4.07% in Q4 2025, with agriculture, real estate, construction, and manufacturing leading the expansion. This analysis examines the corporate-commercial implications of this economic momentum and the increasingly structured regulatory environment shaping business operations. The piece explores three key developments from 2025 that are particularly significant for boards, investors, and in-house counsel navigating Nigeria's evolving business landscape.
Nigeria Commercial
TA
Tope Adebayo LP
Article
Tax Implications Of Raising Capital In Nigeria’s Startup Ecosystem
In Nigeria's dynamic startup ecosystem, founders face a critical decision when raising capital: should they pursue debt financing with its immediate tax benefits through deductible interest expenses, or opt for equity financing that offers long-term investor incentives like capital gains tax exemptions and investment tax credits? This analysis examines how tax implications influence capital structure decisions for Nigerian startups at different growth stages.
Nigeria Tax
WT
WTS Blackwoodstone
Article
Nigeria Capital Market Regulatory Update: SEC Mandates Registration Of Collateral Management Companies, Warehouse Operators And Warehouses
The Securities and Exchange Commission has issued new guidance requiring collateral management companies, warehouse operators, and commodity exchange-linked warehouses to formally register within 90 days. Entities operating under informal arrangements must now meet specific capital requirements ranging from ₦200 million to ₦500 million and submit comprehensive documentation demonstrating operational capacity, governance structures, and financial standing.
Nigeria Finance
PL
Pavestones Legal
Article
Drafting Commercial Contracts To Prevent Disputes | Key Clauses Every Business Must Include
Commercial contracts form the foundation of business relationships, yet their effectiveness depends entirely on how well they are drafted. Understanding which clauses to include and how to structure them can mean the difference between a smooth transaction and costly litigation. What are the essential provisions every business must incorporate to protect its interests and prevent disputes?
Nigeria Commercial
TT
The Trusted Advisors
Article
Arbitration Agreements In Nigeria: Key To Resolving Commercial Disputes
As international commercial disputes surge by over 30% post-pandemic, businesses face mounting pressure to resolve conflicts efficiently while protecting sensitive information and maintaining global enforceability. This analysis examines how arbitration agreements have become indispensable strategic tools in Nigeria's commercial landscape, offering expertise-driven resolution, confidentiality safeguards, and international recognition under the New York Convention.
Nigeria Litigation
TT
The Trusted Advisors
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