Nigeria: Corporate and Company Law

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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
Resumption Of Enforcement Of The FCCPC Digital, Electronic, Online Or Non-Traditional Consumer Lending Regulations, 2025 ("Deon Regulations") Following Judgment Of The Federal High Court In Waspan V. FCCPC
On Monday, July 20, 2026, the Federal High Court, Lagos Judicial Division, presided over by Hon. Justice Allagoa J, delivered judgment in Suit No. FHC/L/CS/760/2026 between Wireless Application Service Providers Association of Nigeria Ltd/Gte v. Federal Competition and Consumer Protection Commission (“FCCPC”), dismissing in its entirety the Originating Summons filed by the Wireless Application Service Providers Association of Nigeria ("WASPAN").
Nigeria Commercial
SA
Solola & Akpana
Article
Holding It Together: Using Holding Companies To Preserve Family Businesses
Family businesses are the quiet engine of the global economy, accounting for a large share of the jobs and output of almost every country on earth. Yet they share one stubborn weakness: most do not outlive the people who build them. Studies of family enterprises find repeatedly that only a minority survive into the second generation, and fewer into the third.1 The problem is rarely a lack of talent or ambition. It is a lack of structure.
Nigeria Commercial
SP
SimmonsCooper Partners
Article
Nigeria New Tax Reform Laws: The Unfinished Business
One of the objectives of the new tax laws is to ‘optimize fiscal revenue’. It is expected that the implementation of the laws will double tax-to-GDP ratio in the short run. This is by widening the tax net while providing incentives to already-compliant taxpayers to pay more tax. The tax laws also increase the power of the tax authorities to have access to hitherto private banking records to discourage tax evasion.
Nigeria Tax
KN
KPMG Nigeria
Article
CAC Business Letter Requirements 2026: What Nigerian Companies Must Do Before August 1
The Corporate Affairs Commission has issued a final enforcement notice requiring all Nigerian companies to update their business letters with specific corporate and directorial information by August 1, 2026. Companies must ensure their letterheads display their registered name, registration number, full director names, and other statutory details to avoid regulatory sanctions under CAMA 2020.
Nigeria Commercial
OA
Olisa Agbakoba Legal (OAL)
Article
CAC Issues Public Notice On Enforcement Of Statutory Particulars On Company Business Letters
The Corporate Affairs Commission has announced it will begin enforcing long-standing but previously unenforced requirements governing what information must appear on company business letters. Companies registered under Nigeria's Companies and Allied Matters Act 2020 now have just weeks to ensure their letterheads and correspondence comply with these statutory particulars or face sanctions.
Nigeria Commercial
SB
Stren & Blan Partners
Article
CBN's New Payments Framework: Is Nigeria Introducing Functional Separation Into The Payments Ecosystem?
The CBN's recent circular introducing market structure restrictions within the payments ecosystem may represent one of the most significant regulatory interventions in the sector in recent years. While the circular also introduces data localisation and ultimate beneficial ownership disclosure requirements, among its most consequential features are the provisions restricting the extent to which a participant with significant market share in consumer issuing activities.
Nigeria Consumer
A
AELEX
Article
Tax Acts 2025 Transition Guidelines: Key Commercial Insights For Businesses
The issuance of the General Transition Guidelines for the Tax Acts 2025 provides long-awaited clarity on one of the most significant tax reforms in Nigeria's recent history. This Client Alert examines the practical implications for businesses navigating the transition to the new tax regime, including treatment of accounting periods, transaction taxes, ongoing contracts, tax incentives, disputes, and compliance obligations.
Nigeria Tax
T
Templars
Article
CBN Draft Guidelines On Ring-Fencing Operations Of Closely Linked Entities In The Nigerian Financial System
The Central Bank of Nigeria has released draft guidelines establishing ring-fencing requirements for closely linked entities operating within the Nigerian financial system. These proposed regulations aim to create clear legal, operational, and financial boundaries between affiliated entities to prevent contagion risks and regulatory arbitrage.
Nigeria Finance
Syntegral Legal Practice
Article
Central Bank Of Nigeria: Revised Guidelines For Licensing And Regulation Of Financial Holding Companies In Nigeria
On 10 June 2026, the Central Bank of Nigeria ("CBN") released an Exposure Draft of the Revised Guidelines for Licensing and Regulation of Financial Holding Companies in Nigeria (the "Guidelines"). The proposed Guidelines are aimed at strengthening the regulatory framework governing Financial Holding Companies ("FHCs"), addressing governance and operational issues that have emerged under the current regime, and promoting greater consistency in the supervision of banking groups and financial conglomerates.
Nigeria Finance
Syntegral Legal Practice
Article
Court Of Appeal Affirms Eligibility Of Pre-CAMA 2020 Private Companies To Operate As Single Shareholder Companies
The enactment of the Companies and Allied Matters Act, 2020 (“CAMA 2020”) introduced a significant development in Nigerian corporate law by permitting the incorporation of private companies with a single shareholder1. This represented a departure from the position under the repealed Companies and Allied Matters Act, 1990, which required every company to have a minimum of two shareholders.
Nigeria Commercial
ALP NG & Co
Article
Court Of Appeal Affirms Right Of Pre-CAMA 2020 Private Companies To Operate With A Single Shareholder
The Court of Appeal has resolved a critical question that has persisted since CAMA 2020's enactment: whether private companies incorporated before the new legislation can operate with a single shareholder. This landmark decision clarifies the availability of the single-shareholder structure for all private companies, regardless of their incorporation date, offering significant implications for corporate ownership flexibility in Nigeria.
Nigeria Commercial
T
Templars
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