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Legal Guides
Labour Law Compliance Checklist in Nepal: A Practical Guide for Employers (2026)
A step-by-step employer compliance checklist under Nepal's Labour Act, 2074 — covering hiring, remuneration, leave, termination, and more.
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Nepal IT Sector Tax Guide 2026: Income Tax Rates, Incentives, Withholding Tax & Full Compliance Rules
Complete Nepal IT Sector Tax Guide 2026 covering corporate income tax rates, withholding tax, VAT, export incentives, startup tax holiday, employment rebates, SEZ benefits, and compliance requirements for software companies, BPO, and digital services in Nepal.
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Understanding Land Ceiling Laws in Nepal: Essential Limits, Exemptions, and Compliance Guide for Businesses
Discover the key limits, exemptions, and compliance rules under Nepal's land ceiling laws to help businesses, investors, and industries navigate large-scale land acquisitions effectively.
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Supreme Court of Nepal on Trademark Infringement: Center Fruit vs Perfect Center Fillz Case Explained (Case No. 077–CI–0301)
This case analysis examines the Supreme Court of Nepal's landmark ruling in the trademark infringement dispute between Perfetti Van Melle S.P.A. ("Center Fruit") and Perfect Foods Pvt. Ltd. ("Perfect Center Fillz"). It details how the Court protected well-known marks through acquired distinctiveness, assessed likelihood of consumer confusion, and aligned domestic law with international obligations under the Paris Convention and TRIPS Agreement.
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Complete Legal Guide to Nepal's Contribution Based Social Security System: SSF Schemes, Benefits, and Compliance
This comprehensive guide delves into Nepal's Contribution Based Social Security Fund (SSF), outlining key schemes such as medical treatment, accident protection, dependent family support, and old age pensions. It covers mandatory contributions, eligibility criteria, benefits, limitations, and claim procedures to help employers and employees ensure compliance and secure financial protection against illness, accidents, and life uncertainties.
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Income Tax in Nepal: Comprehensive Legal Guide 2025 (Rates, Rules and Compliance)
Complete 2025 guide to income tax in Nepal: Updated rates & slabs for individuals/companies, deductions, withholding rules, incentives, compliance, and recent Finance Act changes.
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Start-up Registration in Nepal: Step-by-Step Guide (2025)
A practical, up-to-date legal guide for entrepreneurs on startup company registration in Nepal. Covers step by step guide, business vehicle choices, DOI approval, tax incentives, concessional loans, and compliances; everything needed to launch and scale legally in 2025.
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Legal Guide to Formation and Operation of Investment Company in Nepal
This legal guide post explores the formation, operation, and regulatory landscape for investment companies in Nepal. It provides actionable insights on capital requirements, SEBON compliance, tax implications, and current procedural pathways, empowering investors and business leaders with the knowledge needed to navigate Nepal’s investment company sector in 2025.
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Legal Guide to Retrenchment and Layoff Reserve under Employment Laws of Nepal
This article provides a detailed, practical legal guide on retrenchment and layoff reserve under Nepal's Labor Act 2074 (2017) and associated labor laws. It explains when and how enterprises can legally reduce their workforce, the procedural requirements, employee rights, compensations, and key differences between retrenchment and layoff reserve. A must-read for employers, HR professionals, and employees for understanding labor management in Nepal.
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Abroad Investment by Nepalese IT Companies: FERA & NRB Rules 2025 Guide
Nepal Rastra Bank has introduced detailed regulatory provisions enabling Nepalese IT companies to invest abroad under revised Foreign Exchange laws. The update outlines eligibility, compliance, investment ceilings, and documentation for foreign exchange approval.
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Corporate Social Responsibility (CSR) in Nepal: FAQs
A comprehensive guide addressing frequently asked questions about Corporate Social Responsibility in Nepal, including legal frameworks, practical applications, and societal impacts.
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Guide to Foreign Loan Regulations in Nepal
This guide provides an overview of Nepal’s Central Bank by-laws regarding foreign loans. It covers the regulations, eligibility criteria, borrowing limits, procedural requirements, and other essential information for companies and individuals looking to secure foreign loans.
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Case Analysis: Ramila Devi vs. Nepal Government
This case study explores the Supreme Court’s ruling in Ramila Devi vs. Nepal Government, a pivotal case defining fraud liability in cooperative institutions. The court's decision emphasizes identifying the "controlling mind" responsible for corporate fraud, shifting from previous approaches of collective liability.
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Employment Termination Procedures
This guide provides an overview of lawful employment termination processes in Nepal, including types of employment, regulatory frameworks, grounds for termination, and consequences of unlawful termination.
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Guide to Work Permit for Foreign Nationals in Nepal
This article outlines a comprehensive guide to obtaining work permits for foreign nationals in Nepal. It includes detailed procedures, legal frameworks, eligibility criteria, and steps involved in recruitment under various routes.
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Guide to INGOs Executing Welfare Projects in Nepal: Regulations, Procedures, and Obligations
This article provides an in-depth guide on how International Non-Governmental Organizations (INGOs) can execute welfare projects in Nepal. It covers key areas such as social welfare activities, regulatory frameworks, operational procedures, and taxation rules related to INGO-led projects.
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Thin Capitalization Rules in Nepal: Tax Implications for Foreign Investors
Thin capitalization rules are crucial for preventing excessive reliance on debt financing to reduce taxable income through high interest deductions. While Nepal lacks explicit provisions in its Income Tax Act, guidance from the Nepal Rastra Bank addresses foreign investments. To foster a fair tax environment, Nepal should consider implementing specific thin capitalization rules, akin to those in India, to balance investment encouragement with the need to curb tax avoidance.
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Bonus Act Nepal 2026: Eligibility, Calculation, Compliance & Latest Rules
Complete guide to Bonus Act Nepal 2026: Who is eligible for bonus, how to calculate it, distribution rules, employer obligations, and compliance requirements under Nepali labour law.
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Regular vs Contractual Employees in Nepal: Key Differences under Labour Act 2025
This guide provides a comprehensive look at the distinctions between regular and contractual employees, including key factors that differentiate them, potential risks associated with hiring contractual employees, and implications for compliance and organizational stability. It's an essential resource for HR professionals and employers navigating employment types and their respective obligations.
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IPO Process in Nepal: Complete Guide to Initial Public Offering 2025 (SEBON Rules)
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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Layoff and Redundancy Law in Nepal: Legal Process & Compliance Guide
This document outlines the legal framework and compliance procedures for employee redundancy, layoff, and retrenchment. It emphasizes relevant laws, consultation requirements with labor unions, and procedural steps to ensure compliance with labor laws during workforce reduction. Specific provisions include notifying the Labor Office, consulting trade unions, and detailing grounds and schedules for retrenchment.
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Stay informed with our latest legal insights, updates, and expert analysis
Newsletter Vol-I, June 2025
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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