At Mayet & Associates, we offer comprehensive legal services across the full spectrum of commercial law, with a strong track record of advising both local and international clients in Lesotho’s key economic sectors, including mining, telecommunications, agribusiness, finance, construction, and retail. Our approach combines deep legal knowledge with practical commercial insight, making us a trusted legal partner for high-stakes transactions and regulatory matters.

Taxation and Fiscal Advisory

We provide strategic tax advice tailored to the complexities of various industries. Our clients include multinational corporations in the petroleum, tobacco, pharmaceutical, retail, and wholesale sectors, as well as operators in agribusiness and extractive industries.

We assist with:

• Corporate tax structuring;

• VAT and PAYE registration and compliance;

• Tax treatment of cross-border transactions;

• Negotiations with the Lesotho Revenue Authority (LRA);

• Applications for tax clearance and exemption certificates.

Regulatory Compliance and Due Diligence

Our regulatory practice covers a wide array of compliance areas relevant to companies operating in highly regulated sectors such as mining, telecommunications, financial services, and healthcare.

We routinely:

• Conduct legal due diligence for foreign investors and local business acquisitions;

• Advise on regulatory requirements under the Mines and Minerals Act, Communications Act, Financial Institutions Act, and sector-specific licensing laws;

• Guide companies through compliance with AML/CFT legislation, data protection laws, and corporate governance codes;

• Draft and review compliance documentation and internal policies.

Mining and Natural Resources

Our team advises mining companies and service providers on:

• Mining rights, licensing, and environmental compliance;

• Joint venture agreements with local partners and communities;

• Land use, resettlement, and compensation frameworks;

• Review and negotiation of supply, haulage, and royalty agreements;

• Regulatory engagement with the Ministry of Natural Resources and the Mining Board.

We also assist in obtaining investment incentives under Lesotho’s mining development policies.

Telecommunications and Technology

We have advised private operators and service providers in the telecoms and ICT space on:

• Licensing applications and renewals under the Lesotho Communications Authority (LCA);

• Negotiating infrastructure-sharing and interconnection agreements;

• Advising on consumer protection, competition law, and spectrum allocation;

• Drafting service agreements, technology transfer contracts, and data protection frameworks.

Our experience extends to advising fintech start-ups and software companies on corporate structuring and intellectual property protection.

Agribusiness and Food Security

We support agribusinesses, from small-scale farmers to commercial exporters, in navigating the legal landscape governing land use, cooperatives, and food regulation.

Our services include:

• Advising on land leases and commercial farming arrangements;

• Drafting supply chain, distribution, and export contracts;

• Assisting with licensing under the Agricultural Marketing Act and related regulations;

• Advising on corporate partnerships with NGOs and development agencies.

We also act for clients in livestock farming and agro-processing ventures, ensuring compliance with sanitary and phytosanitary standards.

Banking, Finance and Corporate Governance

Mayet & Associates regularly acts for commercial banks, lenders, and microfinance institutions in Lesotho. Our work includes:

• Drafting loan and security agreements, including cession of rights and mortgage bonds;

• Reviewing financial facility agreements and subordinated debt instruments;

• Advising on governance structures, shareholder rights, and board compliance;

• Conducting governance audits for private and public enterprises.

Arbitration and Dispute Resolution

Our firm has successfully handled complex arbitrations arising from infrastructure development, procurement contracts, and joint ventures. We advise on:

• Arbitration clause drafting;

• Preparation of claims and legal arguments;

• Representation in proceedings under the Arbitration Act of 1980 and international rules.

We also assist in post-award enforcement and recognition of foreign arbitral awards in Lesotho.

Corporate and Commercial Contracting

We provide end-to-end commercial support from business formation to operational contracting. Our services include:

• Drafting supplier, distributor, franchise, and contractor agreements;

• Advising start-ups on tax, regulatory compliance, and employment law;

• Negotiating joint ventures and partnerships across sectors;

• Providing legal support for procurement and tender compliance.

Mergers, Acquisitions and Business Structuring

Mayet & Associates has acted as local counsel in several acquisitions, restructurings, and share transactions. Our experience includes:

• Asset and share purchase agreements for multinational entities;

• Structuring of local companies, including drafting of Articles of Incorporation, Shareholders’ Agreements, and MOIs;

• Advising on inward investment, including exchange control approvals and government participation;

• Supporting public-private partnerships (PPPs) and state-linked investments.