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Investment Opportunities and Regulatory Framework in Kazakhstan

The Republic of Kazakhstan, having vast reserves of natural resources and being located at the intersection of Europe and Asia, competes for investments in the region. As such, and as laid out in this article, the government...more

Kazakhstan to Abolish State Regulation of Gasoline Prices

The Minister of Energy of the Republic of Kazakhstan adopted an order on 27 January 2025 abolishing the state regulation of gasoline prices by invalidating some orders of the Ministry of Energy issued between 2014 and 2024....more

Kazakhstan Amends Rules for Organizing a "One-Stop Shop" for Investors and the Procedure for Interaction in Attracting Investments

As part of its October 2024 Concept of Investment Policy of the Republic of Kazakhstan, on December 31, 2024, the acting minister of foreign affairs of the Republic of Kazakhstan issued Order No. 11-1-4/746 (the Order)...more

Strengthening Control over the Purchase of Noncash Foreign Currency in Kazakhstan

Amendments to the Rules for Conducting Currency Transactions in the Republic of Kazakhstan (the Amendments) came into effect on January 1, 2025. From now on, banks will control the acquisition of foreign currency by reference...more

Kazakhstan Intensified Antimonopoly Regulation Efforts Throughout 2024

The year 2024 marked a milestone in the activity of the Agency for Protection and Development of Competition of the Republic of Kazakhstan (Agency or Antimonopoly Authority). As part of the implementation of the president's...more

Amendments to the Rules for Organizing Renewable Energy Auctions in Kazakhstan

A recent order by the Acting Minister of Energy of the Republic of Kazakhstan made amendments to the rules for organizing and conducting auctions for renewable energy source projects. The order will go into effect on February...more

Kazakhstan Government Amends Rules for Investment Project Qualification for Granting Rights to Land Plots from the State

The Kazakhstan government recently amended the list of requirements that must be met by investors when applying for local authorities’ consent to allocate land plots for investment project implementation....more

Concept of Investment Policy of the Republic of Kazakhstan Approved Until 2029

On October 18, 2024, the government by its resolution approved the Concept of Investment Policy of the Republic of Kazakhstan until 2029 (the Concept). The main goals of the Concept are to attract at least US$ 150 billion of...more

The Republic of Kazakhstan Implements New Judicial System Model

The president of the Republic of Kazakhstan signed several amendments to the Constitutional Law of the Republic of Kazakhstan titled On the Judicial System and the Status of Judges of the Republic of Kazakhstan, which will...more

Kazakhstan General Prosecution Office Introduces ‘Prosecutor’s Filter’ to Protect Investors

The General Prosecutor’s Office of the Republic of Kazakhstan issued an order earlier this year providing a proactive protection of rights and interests of investors in Kazakhstan. This LawFlash summarizes key takeaways from...more

Kazakhstan Adopts Law Introducing Changes to Antimonopoly Regulations

On 6 April 2024, Kazakhstan adopted a law that will amend and supplement certain legislative acts on doing business (the Law). The Law amends a number of fundamental national legislative acts, including the Land Code, the...more

Kazakhstan and France Enter into Agreement for Cooperation in Combating Global Warming

A draft law, On ratification of the Specific Agreement between the Government of the Republic of Kazakhstan and the Government of the French Republic on Implementation of Cooperation in Combating Global Warming, was recently...more

New Asset and Liability Declaration Requirements in Kazakhstan

Heads of legal entities, founders (participants) of legal entities, individual entrepreneurs, and their spouses are now obligated to submit declarations on assets and liabilities as of 1 January. The obligation to submit...more

Kazakhstan Government Introduces Changes to Standard Form of Power Purchase Agreement

This LawFlash summarizes key takeaways from the recent amendments by the Kazakhstan government to the standard form of the power purchase agreement (PPA) for energy-producing organizations using renewable energy sources...more

Restrictions and Prohibitions Applicable to Non-Residents in Kazakhstan

In general, foreign citizens and foreign legal entities (as well as Kazakhstan legal entities with foreign participation) have the same rights and bear the same obligations as Kazakhstan citizens and Kazakhstan legal...more

Dividend Taxation in Kazakhstan: Additional Condition to Apply Double Tax Treaty

Recent changes to the Kazakhstan Tax Code introduced an additional condition for applying a double tax treaty when paying dividends in Kazakhstan. To illustrate the current regime, consider the following scenario wherein...more

Kazakhstan Introduces New Regulation of Digital Assets

Kazakhstan President Kassym-Jomart Tokayev signed two laws on February 6: one on digital assets (the Law) and one introducing amendments to other legal acts concerning digital assets and informatization (Amendments Law). Both...more

Arbitration or Litigation? A Few Things to Consider

When considering a proper dispute resolution forum for a contractual arrangement between the parties incorporated or operating in different jurisdictions, the parties often tend to prefer international arbitration over...more

Kazakhstan Stock Exchange: Significant Change to Taxation of Dividends on Certain Shares

The rules for taxation of dividends in respect of shares that are included in the official listing of a stock exchange in Kazakhstan will significantly change as of 1 January 2023....more

Potential Changes to Taxation of Dividends in Kazakhstan

During an address to the Parliament’s Mazhilis on 11 January 2022, the president of Kazakhstan instructed the respective state bodies to “secure a strict monitoring, inspection, and control of all transactions and persons who...more

Green Finance: Regulatory Regime and Key Trends in the EMEA Region

In this article, we provide a high-level overview of the regulatory regime and key trends in green finance in the Europe, Middle East, and Africa (EMEA) region. This Part 1 addresses the European Union (EU), the United...more

Limit Smartly: Kazakhstan Renewables and Wind Power Generation Equipment Capacity

The Kazakhstan renewables market has been gaining momentum during the last few years. Reasons for such development include (1) government support (including periodic amendments to industry laws and regulations to address...more

Rules on Controlled Foreign Corporations in Kazakhstan May Change

The Kazakhstan Tax Code may change so that controlled foreign corporation rules will not apply to foreign persons that are residents of countries having a double tax treaty with Kazakhstan. Kazakhstan residents (both...more

What Positive Changes Might New Kazakhstan Administrative Procedures Code Bring?

On 29 June 2020, the Kazakhstan president signed the new Administrative Procedures Code, which will come into effect on 1 July 2021. The Administrative Procedures Code introduces major changes in a state authority’s exercise...more

Amendments to Astana International Financial Centre and Astana International Exchange Rules

The amendments came into force in July 2020 and are generally positive for market participants, particularly for issuers considering cross- and dual-listings....more

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