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Newsletter Vol-I, June 2025

Monday - Jun 16, 2025 (Updated: Jun 16, 2025)
Newsletter
Infinity Partners’ inaugural newsletter brings timely legal insights, legislative changes, tax reforms, and landmark Supreme Court decisions shaping Nepal’s business and legal environment as of June 2025. Designed for professionals, clients, and stakeholders, this edition focuses on the Finance Bill 2082, Thin Capitalization, amendments in key Acts, and regulatory updates.
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We are pleased to share the first edition of the Infinity Partners Newsletter, designed to keep our clients, partners, and stakeholders informed on the most relevant legal, regulatory, and policy changes impacting businesses in Nepal.

Inside This Edition

  • Finance Bill 2082 (2025/26)
    A breakdown of key tax reforms, exemptions, and compliance updates affecting multiple sectors, including IT, hospitality, transportation, and energy.
  • Thin Capitalization in Nepal
    A detailed analysis of how debt-heavy corporate structures are treated under Nepal’s current laws, compared with international practices, and recommendations for future regulation.
  • Amendments to Key Acts
    Updates on changes to the Land Act, Privatization Act, Foreign Investment Act, and the new Investment Facilitation framework.
  • Supreme Court Decisions
    Highlights from recent landmark rulings on VAT misuse, tax disputes, cooperative fraud, labor disputes, and environmental protections.
  • Legal Guides & Compliance Insights
    Practical guides covering CSR obligations, employment termination procedures, work permits for foreigners, IPO requirements, and redundancy compliance.


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Practice Areas

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Business Law

Infinity & Partners offers comprehensive corporate governance support in Nepal, focusing on corporate compliance, education law, employment law, foreign investment, infrastructure, information technology, intellectual property, private equity, and taxation. Our services include regulatory compliance, legal advisory for educational institutions, foreign investment facilitation, tax dispute management, and guidance for infrastructure projects and private equity ventures.
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Dispute Resolution

Infinity & Partners provides comprehensive dispute resolution services in Nepal, specializing in both litigation and arbitration across various legal areas, including corporate and constitutional matters. The firm offers expert representation, document preparation, and strategic advocacy for complex disputes in both domestic and international contexts.
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Legal Reform

Infinity & Partners offers expert legal reform advisory in Nepal, specializing in commercial law, law drafting, policy development, and regulatory alignment with global best practices for government and local authorities.
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Civil Law

Infinity & Partners offers comprehensive legal services in Nepal, specializing in civil law, family law, and real estate law under the Muluki Civil Code, 2018. Our expertise includes contract disputes, marriage registration, property division, and land acquisition, ensuring clients navigate the legal landscape effectively.
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Recent Insights

Business Law
Sep 8, 2024
A General Guide to IPO
This IPO guide explains the process and regulations governing Initial Public Offerings (IPOs) in Nepal. It covers eligibility criteria, procedural steps, and key regulatory requirements, including SEBON's role, credit rating, prospectus approval, and mandatory announcements.
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Business Law
Jan 22, 2025
Amendments to the Privatization Act
The Federal Parliament of Nepal is currently not in the session. Consequently, the Government of Nepal has promulgated four Ordinances, which have been approved by the President and published in the Nepal Gazette on Poush 29, 2081 (13 January 2025)
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Legal Update
Jun 14, 2025
Effect of Foreign Divorce & Property Claims in Nepal
This legal note examines whether a spouse can claim property partition in Nepal after a foreign divorce, referencing key provisions in the National Civil Code, 2074 and landmark Supreme Court decisions. It explores jurisdiction, recognition of foreign judgments, and the status of property claims during and after international divorce proceedings.
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