This journey assumes
- The German parent is a corporation subject to German corporate income tax and trade tax, not a bank, insurer or investment fund.
- The Kenyan entity will sell and service the German group's products and support customers in other East African countries; it will not carry on banking, insurance or other licensed financial activity.
- The German parent will hold the Kenyan company directly and own more than 10% of it.
- Some German managers or engineers will be posted to Kenya for a fixed period; most staff will be hired locally.
- Rules are stated as at 19 October 2026. Several Kenyan points rest on secondary sources and need local confirmation.
If any assumption is wrong for your business, the conclusions change. Ask WONE Global to re-run the analysis with your facts.
Both sides of the border, issue by issue
Each row is one part of the work. The left and right columns show what each country's rules require, so you can see where one side's decision constrains the other.
Investing from Germany and registering in Kenya
Germany does not require approval for a German company to invest in Kenya, but the investment triggers reporting to the Bundesbank, both for larger payments and for the stock of the Kenyan investment each year. In Kenya the choice is a locally incorporated company or the registration of the German company itself as a foreign company, which brings its own registration and local representative rules.
- Cross-border payments, including the capital injection into Kenya, must be reported to the Deutsche Bundesbank unless an exemption applies; payments up to EUR 50,000 and payments for goods are exempt.12
- Once the German company holds 10% or more of the Kenyan company, or runs a Kenyan branch, it must also file an annual stock report on the Kenyan entity's assets with the Bundesbank, unless the Kenyan balance sheet total or branch assets stay at or below EUR 6 million.3
- A German company that carries on business in Kenya directly, through a branch, is a foreign company under Part XXXVII of the Companies Act 2015 and must register with the Registrar and appoint a local representative.4
- The local representative answers for the foreign company's statutory filings and can be personally liable for penalties, so the role needs a reliable person or service provider in Kenya.5
- A Kenyan subsidiary is incorporated under the Companies Act 2015 instead; incorporation steps, director and company secretary rules and the beneficial ownership register were not source-checked.
Subsidiary or branch, and where in Kenya
A Kenyan subsidiary ring-fences liability and lets dividends come home largely tax-free under Germany's participation exemption. A branch is simpler to start, is now taxed at the same 30% rate as a company, but makes the German company directly liable and subject to the foreign company rules. Kenyan zone regimes cut the tax rate but can bring the German controlled foreign company rules into play.
- Dividends from a Kenyan subsidiary held at 10% or more at the start of the calendar year are left out of the German parent's taxable income, with 5% treated as non-deductible expenses; below 10% they are fully taxable.6
- If the Kenyan entity's income bears tax of less than 15%, for example under an export processing zone or special economic zone regime, the German controlled foreign company rules need checking; the standard Kenyan rate of 30% is well above the threshold.78
- Resident companies and branches of non-resident companies are both taxed at 30%; since January 2024 the branch rate is no longer higher than the company rate.910
- Export processing zone enterprises pay 0% for ten years then 25%, and special economic zone enterprises 10% for ten years then 15%, subject to conditions. A regional service hub needs to check whether its activities qualify.8
- A branch makes the German company itself a registered foreign company with a local representative who carries personal exposure; a subsidiary keeps Kenyan liabilities inside a Kenyan company.45
Tax on both sides and the Germany-Kenya treaty
Kenya taxes the hub at 30% and charges 16% VAT, with electronic invoicing through eTIMS. The Germany-Kenya treaty, in force since 1980, caps Kenyan withholding at 15% on dividends, interest, royalties and management fees, which helps on fees and royalties but not on dividends, where the domestic rate is already 15%. Transfer pricing applies on both sides to every charge between parent and hub.
- The German parent pays 15% corporate income tax plus the 5.5% solidarity surcharge, and municipal trade tax on top.1112
- Sales, services, licences and recharges between the German parent and the Kenyan entity must be documented for transfer pricing; a master file is required only where the German company's revenue was EUR 100 million or more in the previous year.13
- If the group reaches EUR 750 million consolidated revenue in two of the last four years, the German minimum tax rules apply and the Kenyan entity's effective tax rate enters the group calculation.14
- The Germany-Kenya double taxation agreement was signed on 17 May 1977 and has been in force since 17 July 1980.15
- Kenya's domestic withholding rates on payments to non-residents are 15% on dividends and interest and 20% on royalties and management or professional fees; the treaty caps all four at 15% for a German resident, so the saving is on royalties and fees.1617
- Kenyan transfer pricing rules require arm's length pricing and documentation available to the Kenya Revenue Authority on request.18
- VAT is charged at 16%, and every business must issue invoices through the KRA's eTIMS system; expenses without an eTIMS invoice are not deductible for income tax.1920
Moving goods: the EU-Kenya agreement and regional trade
The EU-Kenya Economic Partnership Agreement has applied in both directions since 1 July 2024. Kenyan exports enter the EU duty and quota free, while Kenya lowers its tariffs on EU goods only gradually, so German goods may still carry Kenyan duty depending on the product. Goods sent on from Kenya to other African markets depend on regional arrangements that were only partly confirmed here.
- German goods qualify for preference in Kenya only if they meet the interim rules of origin, proved by a EUR.1 certificate or an origin declaration; an approved exporter status helps for regular shipments above EUR 6,000.2122
- Sending controlled software or technology to the Kenyan team electronically, including by e-mail or remote access, is an export under the EU dual-use regulation and may need authorisation.23
- Kenya is opening its market to EU goods partially and gradually, with sensitive products excluded, so the duty on each product must be checked by HS code against Kenya's schedule.24
- For onward sales across the continent, trading under the African Continental Free Trade Area began on 1 January 2021; Kenya's current participation and the East African Community customs union rules were not source-checked here.25
Posted managers, local staff and payroll
German staff posted to Kenya can stay in German social insurance if the posting is limited in time, because the German posting rules apply where no agreement governs the case. The Kenyan entity must run Kenyan payroll with NSSF, Social Health Insurance Fund and housing levy deductions. Kenyan work permits for German staff were not source-checked.
- German social insurance continues for employees posted within a German employment relationship where the posting is limited in advance; open-ended transfers to the Kenyan company do not qualify.26
- No Germany-Kenya social security agreement was found, so double contributions in both countries are possible and should be costed.26
- Employer and employee each pay 6% of pensionable earnings to the NSSF between KES 9,000 and KES 108,000 a month; employees pay 2.75% to the Social Health Insurance Fund; employer and employee each pay a 1.5% housing levy.272829
- Employees are entitled to at least 21 working days of paid annual leave after each 12 months of service.30
- Foreign staff need a Kenyan work permit from the Department of Immigration Services; the permit class, conditions and fees were not source-checked.
Banking, compliance, data and investment protection
Kenya has been on the FATF list of jurisdictions under increased monitoring since February 2024, which shapes how German and Kenyan banks onboard and monitor the hub. German bribery law follows the group into Kenya. Customer and employee data handled in Kenya brings Kenyan data protection registration and transfer rules, and the bilateral investment treaty and the New York Convention frame how disputes would be resolved.
- German criminal law on bribery extends to bribing foreign public officials, so the German parent's compliance programme should cover the Kenyan entity's dealings with public bodies.31
- Germany has applied the New York Convention since 1961 without reservations, so an arbitral award made in Kenya can be enforced in Germany.32
- A Germany-Kenya bilateral investment treaty signed in 1996 is listed by UNCTAD; its status and protections must be confirmed before relying on it.33
- Because Kenya remained on the FATF increased monitoring list in June 2026, expect enhanced due diligence on cross-border payments to and from the hub.34
- A hub that processes personal data in Kenya must register with the Office of the Data Protection Commissioner unless it falls below the turnover and staff thresholds and outside the listed sectors.35
- Sending customer or employee data to Germany needs a lawful transfer basis, such as the ODPC standard contractual clauses or binding corporate rules, and sensitive data needs explicit consent.36
- Kenya applies the New York Convention to awards made in other contracting states, which includes Germany.37
Structures to consider
These are the structures businesses commonly weigh, not a recommendation. The right one depends on the facts listed under "What we need from you".
What has to happen first
- GermanyBoard of the German parent approves the East Africa hub, the budget and whether it will be a subsidiary or a branch.
- Both sidesMap activities, customers and goods flows across East Africa, and check whether any zone regime or controlled foreign company issue arises.After step 1
- KenyaIncorporate the Kenyan company, or register the German company as a foreign company and appoint the local representative.After step 2
- KenyaRegister the Kenyan entity with the Kenya Revenue Authority for income tax and VAT and set up eTIMS invoicing.After step 3
- Both sidesOpen a Kenyan corporate bank account and transfer the start-up capital, reporting the payment to the Bundesbank if it is above the exemption.After step 3
- KenyaRegister with the Office of the Data Protection Commissioner if the thresholds or sector rules require it, and put transfer clauses in place for data shared with Germany.After step 3
- Both sidesAgree intercompany contracts (distribution, services, licences, cost recharges) and a transfer pricing policy that works under German and Kenyan rules, using the treaty rates on fees and royalties.After step 2, 3
- Both sidesPlan postings: fixed-term assignment letters for German social insurance, Kenyan work permits and Kenyan payroll registrations (NSSF, Social Health Insurance Fund, housing levy).After step 3
- Both sidesSet up customs and origin procedures for German goods under the EU-Kenya agreement, including EUR.1 or approved exporter status, and check dual-use controls on technology shared with Kenya.After step 3
- Both sidesExtend the group compliance programme (anti-bribery, sanctions and anti-money laundering) to Kenya and brief the banks on the structure.After step 5
- KenyaStart trading and run monthly Kenyan payroll and VAT filings.After step 4, 5, 7, 8
- Both sidesOngoing: annual Bundesbank stock report, transfer pricing files on both sides, Kenyan annual returns and tax returns, and German tax treatment of any dividends.After step 11
What we need from you before anyone can advise
- Which East African markets the hub will serve and whether it will hold stock, assemble goods or only sell and service.
- Expected Kenyan balance sheet total (for the EUR 6 million Bundesbank stock reporting threshold).
- Group consolidated revenue (for German and Kenyan transfer pricing documentation and Pillar Two).
- Whether the Kenyan entity will pay royalties, management fees or interest to Germany, and in what amounts.
- How many German staff will be posted, for how long and on which contracts.
- Whether the hub will qualify for, or want, an export processing zone or special economic zone licence.
- What personal data the hub will process and whether it falls in a sector that must register with the ODPC regardless of size.
- HS codes of the main products shipped from Germany and their Kenyan tariff schedule under the EU-Kenya agreement.
What this guide does not yet confirm
These points need checking with a qualified local professional before you rely on them.
- Kenyan company incorporation steps, director and company secretary rules and the beneficial ownership register were not source-checked; the Kenyan market guide's establishment claims are not source-checked.
- Official text of Companies Act 2015 sections 974, 975 and 979 (foreign company registration deadline and local representative residence) could not yet be checked; individual section pages were rate limited.
- The Germany-Kenya treaty text (dividend, permanent establishment and relief articles, including how Germany relieves Kenyan tax on branch profits) could not yet be checked; treaty rates rely on a secondary source.
- Whether a Germany-Kenya social security agreement exists was not confirmed on the Deutsche Rentenversicherung list.
- Kenyan work permit classes, conditions and fees were not source-checked.
- East African Community customs union membership, the Common External Tariff bands and Kenya's AfCFTA status were not source-checked; the EAC and KRA pages could not yet be checked.
- Status and entry into force of the 1996 Germany-Kenya bilateral investment treaty were not confirmed (UNCTAD page blocked).
- Kenyan exchange control position, profit repatriation practice and Central Bank of Kenya reporting were not source-checked.
- German trade tax treatment of Kenyan dividends and branch profits was not reviewed.
- Kenyan foreign ownership limits in specific sectors and any KenInvest investment certificate requirements were not source-checked.
Brief for your advisers
Questions to put to your advisers in each country. Copy them, or download them as a text file to send with your requirement.
- Kenyan corporate adviser: subsidiary or registered branch for our activities, what does each require at registration, and who can act as local representative or company secretary?
- German tax adviser: how will dividends, royalties and service fees from Kenya be taxed in Germany, including trade tax, and how does the 1977 treaty relieve Kenyan tax?
- German tax adviser: could any Kenyan zone income fall under the controlled foreign company rules, and how does Pillar Two treat a low Kenyan effective rate?
- Kenyan tax adviser: which withholding rates apply to our planned payments to Germany, what treaty paperwork does the payer need, and how does KRA view management fees?
- Both tax advisers: what transfer pricing method will hold up in Germany and Kenya for our intercompany flows?
- Customs adviser: what Kenyan duty applies to our products under the EU-Kenya agreement, and should we apply for approved exporter status?
- Kenyan employment and immigration adviser: which work permit class fits our posted managers, what are the conditions and fees, and what payroll registrations are needed?
- German social insurance adviser: how should postings to Kenya be structured to stay within the German posting rules, and what happens if they are extended?
- Banks in Germany and Kenya: what onboarding and ongoing due diligence will apply given Kenya's FATF status?
- Kenyan data protection adviser: must we register with the ODPC, and what transfer mechanism should we use for data sent to Germany?
Who can help, on each side
Germany
- Setting up and running a company · Arranged by WONE Global on request
- Payments and currency · Arranged by WONE Global on request
- Accounting and annual filings · Arranged by WONE Global on request
- Tax and structuring · Arranged by WONE Global on request
- Contracts and commercial law · Arranged by WONE Global on request
- Customs, trade and export controls · Arranged by WONE Global on request
- Employment, payroll and immigration · Arranged by WONE Global on request
- Banking and capital · Arranged by WONE Global on request
- Anti-bribery, sanctions and compliance · Arranged by WONE Global on request
- Data protection and cyber · Arranged by WONE Global on request
- Disputes and arbitration · Arranged by WONE Global on request
Kenya
- Setting up and running a company · Arranged by WONE Global on request
- Payments and currency · Arranged by WONE Global on request
- Accounting and annual filings · Led by Farheen Khandwalla
- Tax and structuring · Led by Farheen Khandwalla
- Contracts and commercial law · Led by James Ngochi Ngugi
- Customs, trade and export controls · Arranged by WONE Global on request
- Employment, payroll and immigration · Led by James Ngochi Ngugi
- Banking and capital · Arranged by WONE Global on request
- Anti-bribery, sanctions and compliance · Arranged by WONE Global on request
- Data protection and cyber · Arranged by WONE Global on request
- Disputes and arbitration · Led by James Ngochi Ngugi
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
Residents must report incoming and outgoing cross-border payments to the Deutsche Bundesbank. Residents (Inländer) under the Foreign Trade and Payments Ordinance; reporting deadlines in § 71 Abs. 6 AWV; exemptions in de-banking-002.
Payments of up to EUR 50,000 (or the equivalent in another currency), payments for the import or export of goods and short-term loans of up to twelve months are exempt from the Bundesbank payment reporting duty. Exemptions from § 67 Abs. 1 AWV.
A German resident must report to the Deutsche Bundesbank the assets of a foreign company in which it holds at least 10% of the shares or voting rights, and of its foreign branches and permanent establishments. Section 64(1) of the Foreign Trade and Payments Ordinance (AWV); the stock report is made within the period in section 71(1). Section 64(3) removes the duty where the foreign company's balance sheet total, or the branch's business assets, do not exceed EUR 6 million.
Annual stock report on outward direct investment, separate from the payment reports in section 67.
Part XXXVII of Kenya's Companies Act 2015 governs foreign companies carrying on business in Kenya, including their registration, the requirement to have a local representative and the lodging of financial statements and returns with the Registrar. Sections 973 to 998 (section 974: when a foreign company may carry on business in Kenya; section 975: application for registration; section 979: foreign company required to have local representative; sections 987 and 989: financial statements and returns). Applies to a branch of the German company, not to a Kenyan subsidiary.
Secondary reproduction of the Act; only section headings were read, because the individual section pages were rate limited. The Kenya Law official text could not yet be checked.
The local representative of a registered foreign company in Kenya is answerable for the acts the company is legally required to do and can be held personally liable for penalties the company incurs if the court considers it appropriate. Companies Act 2015, section 981. Where there are two or more local representatives they are jointly and severally answerable.
Secondary reproduction of the Act; the Kenya Law official text could not yet be checked.
Dividends received by a German corporation are left out of its taxable income, but 5% of them are treated as non-deductible expenses, and the exemption does not apply where the holding was less than 10% of the share capital at the start of the calendar year. Section 8b(1), (4) and (5) of the Corporate Income Tax Act (KStG). Applies to dividends from a Kenyan subsidiary held directly by the German company; branch profits are not dividends and follow the treaty and permanent establishment rules instead.
Trade tax treatment of the dividends (the trade tax participation rules) could not yet be checked.
Under the German controlled foreign company rules, income is low-taxed if it bears income taxes of less than 15%. Section 8(5) of the Foreign Tax Act (AStG). Kenya's standard 30% rate is above this, but export processing zone (0% for ten years) or special economic zone (10%) rates could fall below it.
Only the low-taxation definition was read; which kinds of income count as passive (attributable) income under section 8(1) and the control test in section 7 were not reviewed.
Export processing zone enterprises pay corporate income tax at 0% for the first ten years and 25% for the next ten, and special economic zone enterprises, developers and operators pay 10% for the first ten years and 15% for the next ten. Supplies of goods or taxable services to special economic zone enterprises are zero-rated for VAT (PwC, Kenya - Corporate - Other taxes). Conditions apply.
Secondary source: PwC Worldwide Tax Summaries (last reviewed 17 July 2026). The Kenya Revenue Authority's own pages could not yet be checked during this check. Corrected on source check: the AI-written version said only that the zones offer tax and customs incentives; customs incentives were not confirmed.
The standard corporate income tax rate for resident companies is 30% (as at mid-2026). Branches and permanent establishments of non-residents are also taxed at 30%. Reduced rates apply to export processing zone enterprises (0% for ten years, then 25% for ten years), special economic zone enterprises, developers and operators (10% for ten years, then 15% for ten years) and some other regimes.
Secondary source: PwC Worldwide Tax Summaries (last reviewed 17 July 2026). The Kenya Revenue Authority's own pages could not yet be checked during this check.
Since January 2024 non-resident companies in Kenya, such as branches of foreign companies, pay corporate income tax at 30%, the same as the general rate. Germany Trade and Invest summary dated 30 October 2025; the earlier non-resident rate was 37.5%.
GTAI is the German federal foreign trade agency; it summarises Kenyan law rather than being the Kenyan legal source.
Corporate income tax is 15 percent of taxable income for assessment periods up to and including 2027. Corporations subject to Körperschaftsteuer; solidarity surcharge and trade tax are charged in addition.
A solidarity surcharge of 5.5 percent is levied on assessed corporate income tax. Base is assessed corporate income tax reduced by creditable or refunded corporate tax.
Taxpayers must keep transfer pricing records for transactions with related parties, and the group-wide master file (Stammdokumentation) is required only where the company's revenue in the previous financial year was EUR 100 million or more. Cross-border related-party transactions within the meaning of § 1 Abs. 4 AStG.
German entities of groups whose ultimate parent reports annual revenue of EUR 750 million or more in at least two of the four preceding financial years are subject to the minimum tax (Pillar Two), regardless of tax treaties. Mindeststeuergesetz; joint ventures are also covered; threshold prorated for short or long financial years.
Germany and Kenya have a double taxation agreement signed on 17 May 1977, which entered into force on 17 July 1980. Comprehensive income tax treaty between Germany and Kenya.
The treaty text itself and the Federal Ministry of Finance treaty status list could not yet be checked.
Withholding tax applies to dividends (15%), interest (15%), royalties (20%) and management or professional fees (20%) paid to non-residents, subject to reduction under a tax treaty. Domestic non-resident rates under the Income Tax Act; interest on bearer instruments is taxed at 25% and lower rates apply in the oil and gas sector. Kenya has 15 tax treaties listed in the source, and treaty rates apply only where they are lower.
Secondary source: PwC Worldwide Tax Summaries (last reviewed 17 July 2026). The Kenya Revenue Authority's own pages could not yet be checked during this check. Corrected on source check: the AI-written version did not give the rates.
Under the Germany-Kenya treaty, Kenyan withholding tax is capped at 15% on dividends, interest, royalties and management or professional fees. Maximum Kenyan withholding rates on payments to a German resident entitled to treaty benefits. Interest paid by the Kenyan government and the Central Bank of Kenya is exempt.
Secondary source; the treaty text could not yet be checked. The 15% treaty rate on dividends equals Kenya's domestic non-resident rate, so the treaty gives no dividend reduction.
Kenya has transfer pricing rules that require related-party transactions to be priced at arm's length and supported by documentation. Documentation must be submitted to the Kenya Revenue Authority on request. Country-by-country reporting and master and local file rules apply to groups with turnover above KES 95 billion, and advance pricing agreements are available from 1 January 2026.
Secondary source: PwC Worldwide Tax Summaries (last reviewed 17 July 2026). The Kenya Revenue Authority's own pages could not yet be checked during this check.
The standard VAT rate is 16% (as at mid-2026). Fuel is taxed at 8%. Zero-rated supplies are taxed at 0% and some supplies are exempt.
Secondary source: PwC Worldwide Tax Summaries (last reviewed 17 July 2026). The Kenya Revenue Authority's own pages could not yet be checked during this check.
All persons carrying on business, including those not registered for VAT, must issue electronic tax invoices through the Kenya Revenue Authority's eTIMS system, and from 1 January 2024 business expenses not supported by an eTIMS-generated invoice are not deductible for income tax. Section 23A of the Tax Procedures Act 2015, introduced by the Finance Act 2023. Some costs are outside the invoice requirement, including employment income, imports, investment allowances, interest and air passenger tickets.
The EU-Kenya Economic Partnership Agreement entered into force on 1 July 2024 and its benefits apply reciprocally to both parties. Applies to trade in goods between the EU (including Germany) and Kenya.
The EUR-Lex information notice on entry into force is dated 1 July 2024.
Until a new rules of origin protocol is agreed, trade under the EU-Kenya agreement uses the rules of origin of EU Market Access Regulation 2016/1076, with origin proved by a EUR.1 certificate or an origin declaration on a commercial document. An approved exporter may make an origin declaration; any exporter may do so for consignments not exceeding EUR 6,000. The new protocol is to be negotiated within the first five years of implementation.
Under Regulation (EU) 2021/821, an export includes the transmission of software or technology by electronic media to a destination outside the EU customs territory. EU-wide. Relevant to cloud uploads, e-mail and remote access to controlled technology.
Under the EU-Kenya agreement the EU removes tariffs and quotas on all Kenyan exports of goods except arms, while Kenya opens its market to EU imports partially and gradually, with sensitive products excluded from liberalisation. The page does not give Kenya's tariff phase-down schedule; check the schedule for each HS code.
The page also says the trade and sustainable development commitments are binding and enforceable.
Trading under the African Continental Free Trade Area Agreement began on 1 January 2021. The African Union page states that 46 countries had ratified and deposited instruments as of March 2023; the current count and the status of outstanding rules of origin were not confirmed.
German social insurance obligations continue to apply to employees posted abroad within a German employment relationship, provided the posting is limited in time in advance, by contract or by the nature of the work. Section 4(1) of Social Code Book IV (Ausstrahlung). Applies where no social security agreement governs the posting.
Whether Germany has a social security agreement with Kenya was not confirmed on the Deutsche Rentenversicherung list; none is known to this research.
Employers and employees each contribute 6% of pensionable earnings to the National Social Security Fund (12% in total), between a lower earnings limit of KES 9,000 and an upper earnings limit of KES 108,000 a month. Limits apply from February 2026, giving a maximum monthly contribution of KES 6,480 each from employer and employee. NSSF Act 2013.
Secondary source: PwC Worldwide Tax Summaries (last reviewed 17 July 2026). The Kenya Revenue Authority's own pages could not yet be checked during this check. Corrected on source check: the AI-written version said only that contributions follow a tiered structure with limits rising in phases.
Salaried employees contribute 2.75% of gross salary to the Social Health Insurance Fund, which the employer deducts and remits to the Social Health Authority by the 9th day of the following month. Contributions and access to healthcare under the fund began on 1 October 2024.
Secondary source: PwC Worldwide Tax Summaries (last reviewed 17 July 2026). The Kenya Revenue Authority's own pages could not yet be checked during this check. Corrected on source check: the AI-written version did not give the rate and said the fund replaced the National Hospital Insurance Fund in 2024, which the page does not state.
An affordable housing levy of 1.5% of gross monthly salary is deducted from the employee, with a matching 1.5% payable by the employer. Gross salary includes basic salary and regular cash allowances but not irregular payments such as bonuses and severance. The levy is remitted within nine working days after the end of the month, with a 3% penalty for each month it is late.
Secondary source: PwC Worldwide Tax Summaries (last reviewed 17 July 2026). The Kenya Revenue Authority's own pages could not yet be checked during this check.
Employees are entitled to at least 21 working days of paid annual leave after each 12 consecutive months of service. Employment Act 2007, section 28. With the employee's consent the leave can be split, but one part should normally be at least two uninterrupted working weeks. Contracts may provide more.
Secondary source: the page reproduces section 28 of the Employment Act but does not confirm that the text is the current consolidation. The official Kenya Law page could not yet be checked during this check.
German bribery offences extend to bribery of foreign public officials, employees of international organisations and members of foreign and international courts. Applies §§ 331–334 StGB as specified in § 335a StGB.
Germany signed the New York Convention on 10 June 1958, ratified it on 30 June 1961 and it entered into force for Germany on 28 September 1961, without reservations or declarations. Recognition and enforcement of foreign arbitral awards.
UNCTAD's investment agreements database lists a Germany-Kenya bilateral investment treaty signed in 1996. Investment protection between Germany and Kenya. Entry into force date and current status not confirmed.
The UNCTAD page could not yet be checked (fetch error and proxy block); only the search result title was seen. Status and entry into force must be confirmed.
Kenya has been on the Financial Action Task Force list of jurisdictions under increased monitoring since February 2024 and remained on it in the FATF's June 2026 update. The FATF added Kenya at its February 2024 plenary (FATF, Outcomes FATF Plenary, 21-23 February 2024). The next update is expected after the FATF's October 2026 plenary.
Data controllers and data processors that process personal data of people in Kenya must register with the Office of the Data Protection Commissioner unless they have annual turnover below KES 5 million and fewer than 10 employees and are outside the sectors listed for mandatory registration. Data Protection (Registration of Data Controllers and Data Processors) Regulations 2021, in effect from 14 July 2022. Sectors registering regardless of size include education, health, hospitality, property management, financial services, telecommunications, direct marketing and transport. Certificates are valid for two years.
Corrected on source check: the AI-written version did not state the thresholds.
Personal data may be transferred outside Kenya only in the situations the law allows, such as where appropriate safeguards are in place, and transfers of sensitive data such as health or biometric data need the data subject's explicit consent. The ODPC recognises binding corporate rules and its standard contractual clauses (2023 edition) as safeguards. Data Protection Act 2019 and the general regulations.
Corrected on source check: the AI-written version also listed an adequacy finding for the destination and general consent as grounds, which this page does not state.
Kenya acceded to the New York Convention on the recognition and enforcement of foreign arbitral awards on 10 February 1989, with effect from 11 May 1989. Kenya applies the Convention only to awards made in the territory of another contracting state (reciprocity declaration).
