A legal overview of Thailand’s Land and Building Tax Act B.E. 2562, covering tax categories, assessment procedures, and compliance obligations. I. Introduction Thailand’s Land and Building Tax Act B.E. 2562 (2019) restructured the country’s property tax system, replacing the outdated House and Land Tax and Local Development Tax. This law introduces a unified framework that…
In Thailand, the estate administrator is mandatory in every inheritance case, ensuring the lawful distribution of assets and the protection of heirs. Why is an Estate Administrator Important? In Thailand, the appointment of an administrator is required in every inheritance case. When a person passes away, the court must appoint someone who is legally authorized to represent the estate, protect its assets, and carry out…
Constitutional safeguards and the Thai Nationality Act confirm that Thai-born citizens cannot lose their nationality and that dual citizenship is legally accepted. 1. Constitutional Framework The 2017 Constitution of Thailand provides an important safeguard in Article 39: “No person of Thai birth shall be deprived of Thai nationality.” This means that Thai nationals by birth…
Learn why preparing a Thai will ensures smooth probate and protects your heirs from legal disputes. For many people, estate planning and the preparation of a last will and testament is a dreaded thought and something that is rather avoided. However, it is certainly advisable to settle such affairs, and this holds true in particular…
A Thai prenuptial agreement helps couples plan ahead – covering property, inheritance, and debts before marriage registration. Many foreigners living in Thailand meet their future spouses here and get married in Thailand. And to deal with potential legal issues in advance, the couples often chose to enter into a prenuptial agreement (often referred to as…
Living wills are recognized in Thailand, while powers of attorney remain limited. Here’s how expats can plan ahead to make sure their wishes are respected. If you are an expat in Thailand, it’s not just visas, insurance, and bank accounts you should think about – legal arrangements for medical emergencies are just as important. Especially when…
A practical guide to transfer fees, withholding tax, rental income rules, and land and building tax for individuals investing in Thai condominium property. This memorandum outlines the principal taxes and fees for purchasing, selling, and renting condominium units in Thailand. It is a practical guide for private individuals and investors seeking to understand the key…
A practical guide to managing international secondments covering legal frameworks, agreement structures, and strategic use cases for global workforce deployment. In today’s globalized business landscape, companies increasingly rely on flexible workforce strategies to navigate international operations. One such approach is the secondment of an employee to another country – a temporary assignment that allows talent…
Understanding Thailand’s Factory Licensing Framework Thailand’s thriving industrial sector, strategic location, and investor-friendly policies, such as those from the Board of Investment (BOI), make it a prime destination for manufacturing ventures. However, setting up a factory involves navigating a complex legal framework under the Factory Act B.E. 2535 (1992) and its amendments. This blog post…
Staying ahead in Thailand’s dynamic legal landscape through collaboration and industry dialogue. Legal & Industry Dialogue at the ESB Dinner FRANK Legal & Tax was honored to participate in the recent ESB Dinner held at Pullman Pattaya Hotel G, where legal and business professionals gathered for a meaningful evening of discussion, networking, and knowledge-sharing. Our…
Highlighting our contribution to the GTCC SME Focus Group, focusing on directors’ liabilities and legal risk awareness. FRANK Legal & Tax Highlights Key SME Liabilities On June 17, 2025, the German-Thai Chamber of Commerce (GTCC) hosted an engaging SME Focus Group meeting on the theme “SMEs: Legal Risks & Insurance Solutions.” The event brought together…
From Application to Approval—We Navigate the BOI Process for Your Success. Understanding BOI and Its Benefits for Your Business The Board of Investment (BOI) is a government agency in Thailand that promotes investment by offering various incentives to foreign investors. These incentives can include tax exemptions, import duty reductions, land ownership allowances, and work permits….
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