Notes from the practice
Practical commentary on Thai law, immigration, real estate, and accounting — written by the people doing the work.
Nominee structures in Thailand: enforcement, exposure and the lawful routes
A maintained guide to the enforcement programme against nominee and foreign-ownership structures — who is screening what, what a confirmed nominee holding costs, and the lawful ways to hold Thai property and businesses.
Read article100% foreign ownership in Thailand: FBL, BOI or Treaty of Amity?
Three principal routes reach 100% foreign ownership in Thailand: BOI promotion, the US Treaty of Amity and the Foreign Business License. Who qualifies, real costs and timelines, and how to choose in 2026.
Read articleHow to get BOI promotion in Thailand: a 2026 application guide
The end-to-end BOI application in 2026: entry criteria, the e-Investment filing, officer clarifications, 40-90 working-day review clocks, acceptance and certificate deadlines, and the reporting that follows.
Read articleHow to open a company bank account in Thailand in 2026
Why the bank account is the slowest step of Thai incorporation in 2026 — the documents banks ask for, the in-person rule, realistic timelines for foreign-owned companies, and the FET record that protects your capital.
Read articleThailand's LTR visa in 2026: what changed and who qualifies now
Thailand's 2025 LTR relaxation removed the income test for wealthy investors, cut the remote-work employer bar to USD 50 million and widened who counts as a dependant. Who qualifies in 2026 — and who still does not.
Read articlePayroll and social security in Thailand: an employer's guide for 2026
Register within 30 days, e-file PND.1 by the 15th, remit 5% social security capped at THB 875 — the monthly and annual compliance loop for Thai employers in 2026, with the penalties for missing each date.
Read articleAnnual audit in Thailand: 2026 deadlines, process and penalties
Every Thai company — even a dormant one — must be audited every year. The full compliance calendar for a 31 December year-end, the process step by step, and exactly what the DBD and the Revenue Department fine.
Read articleBuying property under a Thai company name: what is legal, and what is not
When a Thai company can legally own land, what makes a nominee structure illegal, how the DBD and Land Office check in 2026, and safer alternatives for foreign buyers.
Read articleThe real risks for foreign real-estate investors in Thailand
Title-deed traps, the nominee crackdown, void lease renewals, FET errors and exit taxes — a candid 2026 risk map for foreign property investors in Thailand.
Read articleThe “90-year lease” in Thailand: what 30+30+30 really gives you
Thai law caps leases at 30 years. What the Supreme Court said about 30+30+30 renewals, the 99-year lease proposal's real status, and how to protect yourself.
Read articleNew Thai labour-law amendments coming into effect in 2026
What is actually law for Thai employers in 2026: new Labour Protection Act leave rules, the higher social-security ceiling, the annual January filing — and which headline changes are still only drafts.
Read articleBOI promotion: which activity categories suit foreign-owned tech businesses?
Which BOI activity categories fit foreign-owned software and tech companies in 2026 — category 8.1.1 conditions, the THB 1.5M Thai IT salary test, real incentives and timelines, and when BOI is not worth it.
Read articleBuying a condo in Thailand: the 49% foreign-quota rule explained
How Thailand's 49% foreign condo quota really works in 2026: quota checks, the FET form, freehold vs leasehold, transfer costs, and the truth about the 75% proposal.
Read articleWork permit vs Non-B visa: which do you need first?
Non-B visa first, work permit second. A 2026 step-by-step guide for directors and employees: WP.3 pre-approval, company prerequisites, the one-year extension and Thailand's new digital work permit.
Read articleFive common mistakes in Thai annual-audit preparation
Every Thai company must be audited every year — even dormant ones. The key deadlines, the real fines, and the five preparation mistakes we see most often, as of June 2026.
Read articleSetting up a Treaty of Amity company in 2026
Who qualifies for a US-Thai Treaty of Amity company in 2026, the two-step certification process, capital rules, realistic timelines — and when BOI promotion is the better route.
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