Investor relations — mapping the way forward for cross-border capital.

Sri Lanka's re-engagement with cross-border capital has renewed a familiar set of questions for investors, developers, and entrepreneurs entering the market: how to structure the investment, which approvals are required, and how an exit is executed when the time comes.

This guide maps the principal routes in. Foreign direct investment is channelled through the Board of Investment for qualifying projects, with the general exchange-control framework governing the remainder. The choice between them affects tax treatment, land rights, and repatriation mechanics — and is difficult to revisit later.

Equity structures deserve early attention. The Land (Restrictions on Alienation) Act constrains freehold transfers to foreign-held companies, pushing much foreign-backed real estate into long leases or condominium structures; banking and insurance carry sectoral ownership limits of their own.

Repatriation — of dividends, capital, and sale proceeds — is executed through inward investment accounts. Establishing the account architecture correctly at entry is the single most effective step an investor can take to protect an exit.

The firm acts as Sri Lankan counsel to foreign investors and their advisers across these questions, from structuring and BOI approvals through to completion and repatriation.