Nicholas Owino

Associate

Nicholas Owino is an Associate in our Corporate & Commercial practice. He advises on structured finance, project finance, syndicated lending, and capital markets transactions. His experience includes transaction structuring, legal due diligence, regulatory compliance,tax struturing and drafting key documentation across sectors such as energy, financial services, and telecommunications.

Nicholas Owino

About Nicholas

Nicholas began his career at Equity Bank Kenya Limited and supported the commercial side of business in August 2022. He later joined Cliffe Dekker Hofmeyr as a Trainee Advocate in February 2024. Nicholas was retained as an Associate in December 2024 in the Corporate & Commercial practice. He holds a bachelor of laws degree from the University of Nairobi and a postgraduate diploma in law from the Kenya School of Law. He is currently pursuing a professional qualification to become a Certified Company Secretary 

Areas of expertise

Experience

  • Member of a team that advised a leading private university in Kenya on a KES 1.3 billion debt and institutional restructuring

  • Key member of a team that advised a leading Luxembourg-based Private Equity Fund on transaction and tax structuring regarding its investment in Kenya, Uganda, and Tanzania

  • Key member of a team that advised a leading Pan African Telco and Fintech company in relation to a loss of USD 2 million in its DRC subsidiary arising from system development errors. Filed suit and apportioned liability against the software developer company, the settlement bank, and the liable employees.

  • Key member of a team that advised a leading Luxembourge based Private Equity Fund on tax structuring regarding its investment in Kenya, Uganda and Tanzania

  • Key member of a team that advised an Australian call center company regarding the liquidation of its Kenyan subsidiary. 

Credentials

Education

  • Bachelor of Laws - The University of Nairobi
  • Postgraduate Diploma in Law - Kenya School of Law
  • Professional Training / Certifications
  • Company secretary - KASNEB (ongoing)
  • Certificate of Competence in Legal Work Practice, University of the Witwatersrand (South Africa)

Membership

  • Law Society of Kenya (LSK)

LANGUAGES

  • English
  • Swahili

News

The Central Bank of Kenya’s expanded net over non-deposit taking credit providers
Corporate & Commercial Law

The Central Bank of Kenya’s expanded net over non-deposit taking credit providers

On 27 December 2024, the Business Laws (Amendment) Act 20 of 2024 amended section 33S of the Central Bank of Kenya Act, CAP 491, Laws of Kenya (CBK Act) replacing the term “digital...

Shareholding limit changes for market intermediaries under the proposed amendments to the Capital Markets Act
Corporate & Commercial Law

Shareholding limit changes for market intermediaries under the proposed amendments to the Capital Markets Act

The Capital Markets Act, Cap. 485A (Act) contains detailed provisions on the governance and ownership structures of licensed market intermediaries. Specifically, the Act restricts...

Kenyan High Court confirms that foreign companies can sue in Kenya without local registration
Corporate & Commercial Law

Kenyan High Court confirms that foreign companies can sue in Kenya without local registration

After exactly one year, the Kenyan High Court has delivered a significant ruling that will be of interest to foreign companies dealing withKenyancounterparts. 

Sweeping reforms proposed for trusts by the Trust Administration Bill, 2025
Corporate & Commercial Law

Sweeping reforms proposed for trusts by the Trust Administration Bill, 2025

The Trust Administration Bill, 2025 (Bill), which has now been published for comment, is a far-reaching legislative proposal that seeks to codify the law relating to trusts, streamline...

Court’s approach to balancing contractual freedom with protection against unconscionable contract terms
Banking, Finance & Projects

Court’s approach to balancing contractual freedom with protection against unconscionable contract terms

In a recent landmark decision, Kanwal Sarjit Singh Dhiman v Kenshvaji Jivraj Shah eKLR, the Court of Appeal (Court) addressed, among other things, the enforceability of contracts containing exploitative...

Finance Bill 2025 - Impact on the Financial and Investment Sector
Tax & Exchange Control

Finance Bill 2025 - Impact on the Financial and Investment Sector

Kenya’s Finance Bill, 2025 sets the stage for major changes in the financial and investment sector, balancing targeted incentives with new limitations.

Kenya Budget FY 2025/26 highlights: What’s new, what’s next?
Tax & Exchange Control

Kenya Budget FY 2025/26 highlights: What’s new, what’s next?

On 12 June 2025, the Cabinet Secretary for the National Treasury and Economic Planning delivered the Budget Speech themed “Stimulating Sustainable Economic Recovery for Improved Livelihoods,...

Kenya Finance Bill 2025 - Impact on Housing, Real Estate and Construction
Tax & Exchange Control

Kenya Finance Bill 2025 - Impact on Housing, Real Estate and Construction

Kenya’s Finance Bill, 2025 proposes sweeping tax changes that could significantly impact the housing, real estate, and construction.

Unpacking the Kenya Finance Bill 2025: What's changing?
Tax & Exchange Control

Unpacking the Kenya Finance Bill 2025: What's changing?

Kenya's Finance Bill, 2025 (Bill) came out on Wednesday 30April2025. 

Tax amnesty countdown: Don’t miss the deadline
Tax & Exchange Control

Tax amnesty countdown: Don’t miss the deadline

The Tax Procedures (Amendment) Act, 2024 extended the tax amnesty programme introduced by the Finance Act, 2023 by amending section 37E of the Tax Procedures Act to empower the Commissioner...

Court of Appeal clarifies sale of commercial buildings is subject to VAT, defying land and attachment principle
Tax & Exchange Control

Court of Appeal clarifies sale of commercial buildings is subject to VAT, defying land and attachment principle

In a landmark decision in Kenya Revenue Authority v Ndegwa KECA 510 (KLR) ( David Ndegwa Case ) the Court of Appeal has clarified the application of value-added tax (VAT) to commercial...

Not so special after all? An analysis of the impact of the Business Laws (Amendment) Act 2024 on taxation of Special Economic Zones

Not so special after all? An analysis of the impact of the Business Laws (Amendment) Act 2024 on taxation of Special Economic Zones

Special Economic Zones (SEZ) were introduced in Kenya under the Special Economic Zones Act, 2015 with the intention of supporting the achievement of Kenya’s Vision 2030, and are primarily...

Relief for tax-exempt projects: Court of Appeal finds section 13(2) of the Income Tax Act constitutional
Tax & Exchange Control

Relief for tax-exempt projects: Court of Appeal finds section 13(2) of the Income Tax Act constitutional

Imagine preparing a bid for a project and, while coming up with the costs, you are informed that you need not worry about certain costs because they are already catered for. You submit...

Key highlights from the Court of Appeal’s ruling on defamation and responsible journalism
Dispute Resolution

Key highlights from the Court of Appeal’s ruling on defamation and responsible journalism

The Court of Appeal has reinforced critical principles in defamation law and the standards of responsible journalism in its decision in Ongwen and Five Others v Omollo and Six Others...

Enhancing supervision in the banking sector: A review of the Draft Banking (Penalties) Regulations, 2024
Banking, Finance & Projects

Enhancing supervision in the banking sector: A review of the Draft Banking (Penalties) Regulations, 2024

The Central Bank of Kenya (CBK) plays a fundamental role in maintaining stability within Kenya’s banking sector. According to the Banking Act (Act), the CBK is empowered to make regulations...

The Central Bank of Kenya’s expanded net over non-deposit taking credit providers
Corporate & Commercial Law

The Central Bank of Kenya’s expanded net over non-deposit taking credit providers

On 27 December 2024, the Business Laws (Amendment) Act 20 of 2024 amended section 33S of the Central Bank of Kenya Act, CAP 491, Laws of Kenya (CBK Act) replacing the term “digital...

Shareholding limit changes for market intermediaries under the proposed amendments to the Capital Markets Act
Corporate & Commercial Law

Shareholding limit changes for market intermediaries under the proposed amendments to the Capital Markets Act

The Capital Markets Act, Cap. 485A (Act) contains detailed provisions on the governance and ownership structures of licensed market intermediaries. Specifically, the Act restricts...

Kenyan High Court confirms that foreign companies can sue in Kenya without local registration
Corporate & Commercial Law

Kenyan High Court confirms that foreign companies can sue in Kenya without local registration

After exactly one year, the Kenyan High Court has delivered a significant ruling that will be of interest to foreign companies dealing withKenyancounterparts. 

Sweeping reforms proposed for trusts by the Trust Administration Bill, 2025
Corporate & Commercial Law

Sweeping reforms proposed for trusts by the Trust Administration Bill, 2025

The Trust Administration Bill, 2025 (Bill), which has now been published for comment, is a far-reaching legislative proposal that seeks to codify the law relating to trusts, streamline...

Court’s approach to balancing contractual freedom with protection against unconscionable contract terms
Banking, Finance & Projects

Court’s approach to balancing contractual freedom with protection against unconscionable contract terms

In a recent landmark decision, Kanwal Sarjit Singh Dhiman v Kenshvaji Jivraj Shah eKLR, the Court of Appeal (Court) addressed, among other things, the enforceability of contracts containing exploitative...

Finance Bill 2025 - Impact on the Financial and Investment Sector
Tax & Exchange Control

Finance Bill 2025 - Impact on the Financial and Investment Sector

Kenya’s Finance Bill, 2025 sets the stage for major changes in the financial and investment sector, balancing targeted incentives with new limitations.

Kenya Budget FY 2025/26 highlights: What’s new, what’s next?
Tax & Exchange Control

Kenya Budget FY 2025/26 highlights: What’s new, what’s next?

On 12 June 2025, the Cabinet Secretary for the National Treasury and Economic Planning delivered the Budget Speech themed “Stimulating Sustainable Economic Recovery for Improved Livelihoods,...

Kenya Finance Bill 2025 - Impact on Housing, Real Estate and Construction
Tax & Exchange Control

Kenya Finance Bill 2025 - Impact on Housing, Real Estate and Construction

Kenya’s Finance Bill, 2025 proposes sweeping tax changes that could significantly impact the housing, real estate, and construction.

Unpacking the Kenya Finance Bill 2025: What's changing?
Tax & Exchange Control

Unpacking the Kenya Finance Bill 2025: What's changing?

Kenya's Finance Bill, 2025 (Bill) came out on Wednesday 30April2025. 

Tax amnesty countdown: Don’t miss the deadline
Tax & Exchange Control

Tax amnesty countdown: Don’t miss the deadline

The Tax Procedures (Amendment) Act, 2024 extended the tax amnesty programme introduced by the Finance Act, 2023 by amending section 37E of the Tax Procedures Act to empower the Commissioner...

Court of Appeal clarifies sale of commercial buildings is subject to VAT, defying land and attachment principle
Tax & Exchange Control

Court of Appeal clarifies sale of commercial buildings is subject to VAT, defying land and attachment principle

In a landmark decision in Kenya Revenue Authority v Ndegwa KECA 510 (KLR) ( David Ndegwa Case ) the Court of Appeal has clarified the application of value-added tax (VAT) to commercial...

Not so special after all? An analysis of the impact of the Business Laws (Amendment) Act 2024 on taxation of Special Economic Zones

Not so special after all? An analysis of the impact of the Business Laws (Amendment) Act 2024 on taxation of Special Economic Zones

Special Economic Zones (SEZ) were introduced in Kenya under the Special Economic Zones Act, 2015 with the intention of supporting the achievement of Kenya’s Vision 2030, and are primarily...

Relief for tax-exempt projects: Court of Appeal finds section 13(2) of the Income Tax Act constitutional
Tax & Exchange Control

Relief for tax-exempt projects: Court of Appeal finds section 13(2) of the Income Tax Act constitutional

Imagine preparing a bid for a project and, while coming up with the costs, you are informed that you need not worry about certain costs because they are already catered for. You submit...

Key highlights from the Court of Appeal’s ruling on defamation and responsible journalism
Dispute Resolution

Key highlights from the Court of Appeal’s ruling on defamation and responsible journalism

The Court of Appeal has reinforced critical principles in defamation law and the standards of responsible journalism in its decision in Ongwen and Five Others v Omollo and Six Others...

Enhancing supervision in the banking sector: A review of the Draft Banking (Penalties) Regulations, 2024
Banking, Finance & Projects

Enhancing supervision in the banking sector: A review of the Draft Banking (Penalties) Regulations, 2024

The Central Bank of Kenya (CBK) plays a fundamental role in maintaining stability within Kenya’s banking sector. According to the Banking Act (Act), the CBK is empowered to make regulations...

From vision to fruition.