Ugandan law allows for 100% foreign-owned businesses, and foreign businesses are allowed to partner with Ugandans without restrictions.
Acquisition of Holdings
A majority holding interest in a local company by a foreign investor is legal in Uganda.
Obligation to Declare
The Uganda Investment Authority has the function of vetting applications for the establishment of investments, granting investment licenses, managing the grant of investment incentives to foreign investors, helping investors secure other relevant authorizations, granting approvals and permits required to undertake specific investments, addressing complaints by foreign investors and dealing with any other administrative issues related to investment. In most cases, foreign investors have to separately register with the Uganda Registration Services Bureau (URSB) and file taxes separately with the Uganda Revenue Authority (URA).
The Investment Code Act prevents foreigners from directly investing in crop or animal production, although foreigners can either lease land or create a Ugandan-based firm to invest in these sectors.
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