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Structuring7 min read

Structuring an SPV for Zimbabwean exposure

Why investors use a special-purpose vehicle to hold a single asset or deal, how a Delaware-LP-over-local-entity stack works, and the governance and tax questions to settle before you form one.

A special-purpose vehicle (SPV) is a company or partnership formed to do one thing — typically to hold a single asset, a single deal, or a single co-investment. For exposure to a Zimbabwean opportunity, an SPV lets investors pool capital, ring-fence risk to that one venture, and present a single, clean counterparty to the operating business on the ground.

Why use an SPV at all?

  • Risk ring-fencing: liabilities of the deal sit in the SPV, not on the investors' wider balance sheets.
  • A single cap table: many investors hold the asset through one entity, simplifying governance and exits.
  • Clean transferability: an investor exits by transferring SPV shares rather than re-papering the underlying asset.
  • Jurisdiction fit: the holding layer can sit where investors are comfortable contracting, while the asset stays local.

A typical stack

For cross-border deals the group commonly uses a three-tier shape: a US holding entity (often a Delaware LP or LLC) that international investors subscribe into; where needed, a feeder for non-US investors; and a Zimbabwean (Pvt) Ltd that actually holds the licence, concession or operating asset. The US layer is where the investment documents live; the Zimbabwean layer is where ZIDA registration and RBZ exchange-control compliance bite.

The right structure is fact-specific. Tax residence, treaty access, exchange control and the nature of the underlying asset all change the answer. Treat the shape above as a starting point to discuss with counsel, not a template to copy.

What to settle before you form it

  • Economics: how much is being raised, at what valuation, and what each investor's percentage is — captured first in a term sheet.
  • Instrument: ordinary shares, preferred shares, or a convertible. This drives the rights investors get.
  • Governance: board composition, reserved matters needing investor consent, and information rights.
  • Money flows: how capital gets in (and profits get out) consistent with RBZ exchange-control rules.
  • Exit: pre-emption, drag/tag rights, and how a share transfer is documented.

The paper trail

An SPV deal usually moves through the same documents in sequence: a term sheet records the headline terms; a subscription agreement brings investors in for new shares; board resolutions authorise the allotments and key actions; and, on exit, a share transfer agreement moves shares to a buyer. Each of these is available as a fillable template in the document engine.

This guide is general information only and does not constitute legal advice. Rules vary by jurisdiction and change over time. Engage qualified counsel in the relevant jurisdiction before taking any action.