Alpine Law Associates is the leading full-service law firm encompassing a wide range of legal practices located in Kathmandu, Nepal. It consists of a team of the country's best lawyers, each with expertise in their respective fields, tailored to meet clients' specific needs.
Anamnagar-29, Kathmandu
A 2026 practitioner's guide to company registration in Nepal — Companies Act 2063, OCR's CAMIS digital portal, fee slabs from NPR 1,000 to NPR 43,000+, capital rules, document set, foreign branch and liaison registration, and end-to-end post-registration compliance with PAN, VAT and DOI.
Types of companies in Nepal under the Companies Act 2063 (2006) — private limited (1–101 shareholders), public limited (minimum 7, NPR 10M paid-up capital, NEPSE-listable), one-person company, profit-not-distributing (non-profit) under Section 166, foreign company branch and liaison office under Section 154 onwards, and holding–subsidiary structure. Comparison guide for founders, NRN investors and corporate counsel choosing the right legal structure. Updated April 2026.
"Mergers and acquisitions in Nepal are governed by Sections 177-180 of the Companies Act 2063 (general merger framework), the Competition Promotion and Market Protection Act 2063 (40% market-share threshold for anti-competitive concern), and sector-specific rules — NRB BFI M&A Bylaw 2073 for banking, SEBON disclosure for listed companies, FITTA 2075 for cross-border deals. Office of the Company Registrar (OCR) is the principal filing authority. OCR has 3 months to decide on a merger application. Recent banking consolidation (Global IME + BoK, Prabhu + Century, NIBL + Mega Bank) reduced Nepal's commercial banks from 32 to around 20."
A 2026 pillar guide to the hierarchy of courts in Nepal under the Constitution 2072 and the Administration of Justice Act 2073 — the three-tier court structure of one Supreme Court, seven High Courts and seventy-seven District Courts, the specialised tribunals under Article 152, judicial committees at the local level, original and appellate jurisdiction, the writ powers of the Supreme Court under Article 133 and the High Courts under Article 144, judge appointment through the Judicial Council, and the practical appeal chain a litigant follows from filing in a District Court to a Constitutional Bench hearing at the Supreme Court.
"Nepal's Electronic Commerce Act 2081 (2025) is now in force — Act No. 13 of 2081, assented 16 March 2025 and effective from its 31st day. This guide explains the mandatory listing of e-commerce platforms on the Department of Commerce portal, the disclosure and grievance duties, electronic contracts, seller obligations, the penalties (up to NPR 500,000 and 3 years), and how it layers on the Consumer Protection Act 2075 and ETA 2063."
A 2026 practitioner's guide to performance of contract in Nepal under the Muluki Civil Code 2074 — time, place and manner of performance, reciprocal duties, attempted vs actual performance, substituted performance through third parties, impossibility under Section 531, frustration doctrine, joint and several performance, discharge by performance, and the practical document trail that proves performance at the District Court.
"Capacity to contract in Nepal is governed by Section 506 of the Muluki Civil Code 2074 (National Civil Code 2017) — Part 5 on Contracts. Section 506(1) bars three categories: minors (under 18), persons of unsound mind, and persons disqualified by law (insolvents, persons under court interdiction, certain office-holders barred by special statutes). Minors' contracts are VOID, not voidable, with limited exception under Section 640(1) where the guardian contracts for the minor's benefit. Section 506(3) permits a guardian to contract on behalf of an unsound-mind person for their benefit. The Civil Code 2074 omits 'consideration' as a defined essential, replacing the Contract Act 2056 framework that was repealed."
A 2026 practitioner's guide to breach of contract in Nepal under the Muluki Civil Code 2074 — what constitutes breach, types (actual, anticipatory, material, partial), the Section 535 damages framework (direct, real, foreseeable; no anticipatory loss), Section 538-540 rescission and specific performance, Section 541 injunction for anticipatory breach, Section 544 two-year limitation, the frustration defence under Section 531, waiver and estoppel, cure where time is not of the essence, and the documentary trail required to prove breach at the District Court.
"How to get a liquor licence in Nepal in 2026 — the excise licence for producing, importing or wholesaling alcohol comes from the Inland Revenue Department under the Excise Duty Act 2058 and Liquor (Madira) Act 2031, while retail and bar licences come from the local municipality. This guide covers the licence types, the issuing authority for each, renewal, the production licence, and the age and advertising restrictions."
"Registering an e-commerce business in Nepal now takes two steps — company registration at the Office of Company Registrar under the Companies Act 2063, and a separate listing on the Department of Commerce e-commerce portal under the Electronic Commerce Act 2081 (2025). This 2026 guide covers the steps, documents, fees, PAN/VAT, the new platform-disclosure duties, and the penalties for operating unlisted."
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