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Finance Bill 2026 - Second Reading scheduled 14 March KRA Digital Services Tax: Compliance deadline extended to Q2 Supreme Court rules on beneficial ownership disclosure in listed companies Employment (Amendment) Regulations 2025 - Circular guidance published ODPC releases updated Data Impact Assessment framework Finance Bill 2026 - Second Reading scheduled 14 March KRA Digital Services Tax: Compliance deadline extended to Q2 Supreme Court rules on beneficial ownership disclosure in listed companies Employment (Amendment) Regulations 2025 - Circular guidance published ODPC releases updated Data Impact Assessment framework
HB Advocates · 2026 Legal Intelligence Platform

Brief & Bright.

Legal Insights From The Front Lines of Justice

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The 2026 Legal Radar

NEW UPDATE All Alerts

3 emerging risks for the next 90 days

HIGH

Finance Bill 2026 - Digital Services Levy

Proposed 3% gross revenue levy on digital marketplace operators. Platform businesses and fintechs face new compliance obligations.

⏱ Expected: Q2 2026 · Second Reading: 14 March
WATCH

Employment (Remote Work) Regulations

Draft regulations on cross-border remote employment and tax nexus implications. Could affect 40%+ of post-pandemic workforce arrangements.

⏱ Consultation closes: 31 March 2026
MONITOR

Beneficial Ownership Registry - Enforcement Phase

OAG signals active enforcement of BO disclosure requirements. Companies with complex holding structures at highest risk.

⏱ Enforcement begins: Q3 2026

Q1 2026 · Current Arc

The Future of the Corporation

A connected three-month exploration of AI liability, board evolution, and stakeholder capitalism - building toward one comprehensive view of corporate law in 2026.

January AI & Automation - Liability Gaps
February Board Evolution - Charter Drafting
March Stakeholder Economy - ESG Duty

Bright Question · February 2026

"What keeps your board up at night - and does your board charter currently give them the legal framework to address it?"

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The 60-Second Brief

NEW All Briefs
● PAUSED
01

Corporate Governance

3 Documents Every Kenyan Board Must Review in 2026

The regulatory landscape has shifted. These three documents stand between your board and a directors' liability claim.

  • Your Articles of Association - do they address digital decision-making?
  • Board Charter - does it reflect the new ESG reporting obligations?
  • D&O Insurance Policy - does coverage extend to AI deployment decisions?

Have you reviewed your board documents in the last 12 months?

50%
50%
Be the first to respond
02

Data Protection

ODPC Enforcement: What Changed in January 2026

The Office of the Data Protection Commissioner published revised enforcement priorities. Here is what every data controller must act on now.

  • Data Impact Assessments are now mandatory for AI-driven decision tools
  • Cross-border data transfers require updated Standard Contractual Clauses
  • Consumer complaint response times reduced from 30 to 21 days

Is your organisation compliant with the ODPC's revised priorities?

50%
50%
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03

Tax Law

Transfer Pricing: KRA's 5 New Risk Indicators for 2026

KRA has published its updated transfer pricing audit selection framework. If your group hits 3 or more of these flags, prioritise documentation now.

  • Intragroup service fees exceeding 5% of gross revenue
  • Royalty payments to related parties in low-tax jurisdictions
  • Thin capitalisation - debt-to-equity ratio above 3:1

Does your group currently have 3 or more of KRA's risk indicators?

50%
50%
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04

Employment Law

4-Day Work Week: The 3 Legal Gaps in Kenya's Current Framework

Several Kenyan employers are piloting compressed work weeks. The law has not caught up. These gaps create exposure.

  • Overtime thresholds reset - 10-hour days may trigger premium pay obligations
  • Occupational health assessments not calibrated for compressed schedules
  • Collective bargaining agreements may inadvertently prohibit restructuring

Is your organisation considering a compressed work week?

50%
50%
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05

AI & Regulation

AI Liability in Kenya: 3 Gaps No One Is Talking About

Kenya has no AI-specific legislation yet, but liability exposure is already real. These three gaps will define the first wave of AI disputes.

  • No statutory definition of 'autonomous decision' - courts will improvise
  • Product liability law does not clearly extend to algorithmic outputs
  • Data Protection Act penalties apply but enforcement guidance is absent

Has your organisation deployed any AI-driven decision tools?

50%
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Kenya Legal Tracker

NEW
Legislative Bills 6 tracked
2nd Reading

Finance Bill 2026

Digital services levy, CGT reforms, and VAT threshold changes

Last updated: 28 Feb 2026

No comments yet - start the conversation.

Committee Stage

Business Laws (Amendment) Bill 2025

Insolvency framework modernisation and cross-border restructuring

Last updated: 20 Feb 2026

No comments yet - start the conversation.

Pending Introduction

Digital Assets (Regulation) Bill 2026

Comprehensive framework for VASPs, stablecoins, and crypto exchanges

Expected: Q2 2026

No comments yet - start the conversation.

Draft Published

AI Governance Bill 2026

National AI strategy implementation - algorithmic accountability provisions

Consultation open until 15 Apr

No comments yet - start the conversation.

Significant Cases 5 tracked
Judgment Reserved

Safaricom v. Competition Authority

Landmark dominance case - implications for digital market participants

Hearing concluded 14 Feb 2026

No comments yet - start the conversation.

Active

Re: Beneficial Ownership Disclosure Challenge

Constitutional petition on proportionality of BO registry obligations

Next hearing: 12 Mar 2026

No comments yet - start the conversation.

Active

KRA v. [Major Tech Co.] - Permanent Establishment

Digital economy PE definition - binding on all tech companies in Kenya

Evidence stage: ongoing

No comments yet - start the conversation.

Decided

Acacia Estate v. NLC - Compulsory Acquisition

Court of Appeal upheld enhanced compensation methodology

Decided: 10 Jan 2026 · Full note available

No comments yet - start the conversation.

Regulatory Actions 7 tracked
Open Consultation

CBK - Digital Credit Provider Regulations

Revised licensing requirements and consumer protection obligations for fintechs

Closes: 31 Mar 2026 · HB submission in progress

No comments yet - start the conversation.

New Framework

CMA - ESG Disclosure Standards

Listed companies must publish IFRS S1/S2-aligned climate disclosures from FY2026

Effective: 1 Jan 2026 · Q1 deadline approaching

No comments yet - start the conversation.

Pending

ODPC - AI Systems Impact Assessment Guide

Guidance on mandatory DPIA for automated decision-making systems

Expected: March 2026

No comments yet - start the conversation.

Enforcement

KEBS - Cyber Product Safety Standards

Mandatory cybersecurity certification for IoT and connected devices

Enforcement begins: Q3 2026

No comments yet - start the conversation.

Latest Insights

NEW Full Archive
AI & Corporate Law
Foresight Series

February 2026 · Q1 Arc

Three Unexpected Consequences of the Finance Act 2025 Your Board Hasn't Considered

Beyond the headline provisions, three structural changes in the 2025 Act are quietly reshaping corporate liability. The consequences will arrive in Q2.

AI in Kenyan Business
Legal Insights

June 2025

The Legal Implications of Artificial Intelligence in Kenyan Business

As AI reshapes commerce, Kenyan businesses face a critical but largely uncharted legal frontier - from liability gaps to data governance challenges.

Board & ESG Law
Regulatory Spotlight

July 2025

Board Responsibilities Under the Companies Act 2015 - 2025 Update

New guidance and case law have clarified what directors must now demonstrate in terms of informed decision-making and oversight of management.

Court-Annexed Mediation
Featured

September 2025

Inside Court-Annexed Mediation: A Mediator's Perspective

Hussein Roba goes inside Kenya's Court-Annexed Mediation Programme to reveal what really happens in the mediation room - and why more disputes should go there first.

IP Due Diligence
Practical Tips

August 2025

IP Due Diligence in Mergers and Acquisitions

Intellectual property can make or break a deal. A structured IP due diligence process ensures you are not inheriting another party's infringement risks.

Transfer Pricing
Legal Insights

October 2025

Understanding Transfer Pricing Rules in Kenya

The KRA has sharpened its focus on related-party transactions. Understanding transfer pricing obligations is no longer optional for multinational groups.


Top 5 of 2025

1

Legal Insights · September 2025

The Legal Implications of AI in Kenyan Business

From liability gaps to data governance - the article that defined the year's conversation.

84 · Most Read 2025
2

Regulatory Spotlight · July 2025

Board Responsibilities Under the Companies Act 2015

Directors' duties reimagined through the lens of recent case law and regulatory guidance.

71
3

Featured · September 2025

Inside Court-Annexed Mediation

Hussein Roba's inside view of Kenya's mediation rooms changed how clients approach disputes.

63
4

Legal Insights · October 2025

Transfer Pricing Rules in Kenya

The most-shared article of 2025 among CFOs and finance teams.

58
5

Practical Tips · June 2025

Data Protection Compliance: One Year After the Amendments

The compliance gaps that are still catching Kenyan businesses off-guard.

44

Two Perspectives

NEW

Transaction vs. Resolution · Live Debate

Drafting vs. Enforcing Non-Compete Clauses

Community verdict - updated in real time
50%
50%
0 on Transaction Be the first to weigh in 0 on Resolution

Transaction Partner

Brian Khisa

When drafting a non-compete, the instinct is to draft broadly. But our courts have consistently struck down clauses that are unreasonable in scope, geography, or duration. The art is in writing a restriction that holds.

"A non-compete clause is only as strong as its drafting. I have seen well-intentioned restrictions collapse because they tried to protect too much."

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Resolution Partner

Hussein Roba

By the time a non-compete clause reaches me in a dispute, three things have usually gone wrong: it was not specific enough, it was not properly communicated to the employee, or it was never practically enforced during the employment.

"The contract you draft is rarely the contract you litigate. Dispute lawyers should be in every drafting room for this reason."

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