# Khonsu Legal > A complete suite of legal, corporate, tax, accounting, immigration and real-estate services for doing business in Thailand. Disclaimer: Khonsu Legal is a private law firm providing independent legal, corporate, tax and immigration services. We are not affiliated with any government agency or official department. ## Full corpus - [Full text of every page (English)](https://khonsulegal.com/llms-full.txt): Every page on this site as one plain-text file, for bulk indexing or large-context reading. - [Russian index](https://khonsulegal.com/ru/llms.txt): The same site in Russian. ## Practice areas - [Corporate compliance in Thailand](https://khonsulegal.com/compliance/): Compliance and accounting for companies in Thailand — corporate secretarial, VAT and PND filings, payroll, annual audit, and tax advisory, all in-house. - [Company formation in Thailand](https://khonsulegal.com/formation/): Company formation in Thailand for foreign investors — registration, BOI promotion, Foreign Business License, Treaty of Amity, IBC, and sector licensing. - [Visas and work permits in Thailand](https://khonsulegal.com/immigration/): Immigration services in Thailand — work permits and business visas, Thailand Privilege, and the LTR visa. Handled in-house by our multilingual team. - [Legal services in Thailand](https://khonsulegal.com/legal/): Seven legal services in Thailand — property, M&A, due diligence, contracts, disputes, trademark and IP, and notary. Bilingual and handled in-house. - [Our Services](https://khonsulegal.com/services/): Legal, accounting, immigration, real-estate, and corporate services across four practice areas in Thailand — handled in-house, in plain English. ## Services - [Accounting and tax services in Thailand](https://khonsulegal.com/accounting-tax-packages/): Monthly accounting and tax for Thai companies — a variable monthly fee scaled to your transaction volume. VAT, payroll and year-end audit priced separately. - [Annual audit services in Thailand](https://khonsulegal.com/annual-audit/): Annual audit coordination for Thai companies. We prepare the audit pack, manage the auditor relationship, and file the audited accounts with the DBD on time. - [BOI promotion in Thailand](https://khonsulegal.com/boi-promotion/): BOI promotion in Thailand — tax holidays, 100% foreign ownership, visa privileges. We scope the activity and prepare the application. - [Bookkeeping services in Thailand](https://khonsulegal.com/bookkeeping/): Day-to-day bookkeeping for Thai companies. Invoice capture, ledger maintenance, bank reconciliation, monthly close. Thai standards, English reporting. - [Branch Office](https://khonsulegal.com/branch-office/): Open a branch office in Thailand — 100% foreign-owned and able to trade. Foreign Business License, THB 3 million minimum capital, taxed on Thai-source profit. - [Business licensing in Thailand](https://khonsulegal.com/business-licensing/): Sector business licenses in Thailand — FDA, food and beverage, hospitality, education, real estate and more. We prepare, file, and follow through to issuance. - [Company dissolution in Thailand](https://khonsulegal.com/company-dissolution/): Close and dissolve a Thai company correctly. Liquidator appointment, asset distribution, final audit, DBD deregistration, and tax clearance. - [Register a company in Thailand](https://khonsulegal.com/company-registration/): Register a company in Thailand — limited company, joint venture, branch, or representative office. Bilingual filings and all post-incorporation steps included. - [Contract drafting and review in Thailand](https://khonsulegal.com/contract-drafting-review/): Contract drafting and review in Thailand — commercial agreements, service and supply contracts, NDAs, shareholder and JV agreements. Bilingual Thai-English. - [Corporate secretarial services in Thailand](https://khonsulegal.com/corporate-secretarial/): Ongoing corporate secretarial services for Thai companies — board minutes, shareholder registers, statutory filings, AGM preparation, change registrations. - [Disputes and litigation in Thailand](https://khonsulegal.com/disputes-litigation/): Dispute resolution in Thailand — developer disputes, lease conflicts, co-ownership, construction defects, contract breaches. Mediation first, court if needed. - [Due diligence services in Thailand](https://khonsulegal.com/due-diligence/): Corporate due diligence in Thailand for M&A, joint-venture targets, and supplier vetting. Clear red-flag reporting before you commit to a deal. - [Thailand Privilege Visa (formerly Thailand Elite)](https://khonsulegal.com/elite-visa/): Thailand Privilege Visa (formerly Thailand Elite) applications — 5- to 20-year long-stay visas with VIP services. Authorized agent, no extra cost to you. - [Foreign Business License in Thailand](https://khonsulegal.com/foreign-business-license/): Foreign Business License (FBL) applications in Thailand — we prepare and file under the Foreign Business Act for activities reserved for Thai nationals. - [Non-Profit Foundation](https://khonsulegal.com/foundation/): Register a non-profit foundation in Thailand for charitable, religious, educational, or scientific purposes — Ministry of Interior approval and tax benefits. - [Half-year tax return (PND 51) in Thailand](https://khonsulegal.com/half-year-report/): Half-year corporate income tax estimate (PND 51) preparation for Thai companies. Mid-year tax forecasting and Revenue Department filing. - [HR administration services in Thailand](https://khonsulegal.com/hr-administration/): HR administration for Thai companies — recruitment, employment contracts, work rules, SSO registration, leave tracking, and exit processing. - [Private Limited Company](https://khonsulegal.com/limited-company/): The Thai private limited company — the default structure for foreign businesses. Limited liability, routes to 100% foreign ownership, work-permit eligibility. - [LTR Visa (Long-Term Resident) in Thailand](https://khonsulegal.com/ltr-visa/): Legal advisory for Thailand's Long-Term Resident (LTR) Visa — eligibility assessment, document preparation, and application support. - [Mergers and acquisitions in Thailand](https://khonsulegal.com/mergers-acquisitions/): M&A legal support in Thailand — deal structuring, share and asset purchase agreements, due diligence, regulatory approvals, and closing for foreign buyers. - [Notary services in Thailand](https://khonsulegal.com/notary/): Notary Services Attorney (NSA) services in Thailand — document notarisation, witness attestations, signature certification, and apostille coordination. - [Partnerships in Thailand](https://khonsulegal.com/partnership/): The three forms of Thai partnership — ordinary, registered ordinary, and limited — how each is taxed, where liability sits, and rules for foreign partners. - [Payroll outsourcing in Thailand](https://khonsulegal.com/payroll-outsourcing/): Outsourced payroll for Thai companies. Net-pay calculations, withholding tax, SSO contributions, payslips, and Provident Fund coordination. - [Public Limited Company (PLC)](https://khonsulegal.com/public-limited-company/): A Thai public limited company (PLC) can offer shares to the public and list on the SET. Minimum 15 promoters, five directors, and stricter governance. - [Real estate transactions in Thailand](https://khonsulegal.com/real-estate-transactions/): Legal services for property transactions in Thailand — condo freehold purchases, leaseholds, commercial transactions, and real-estate due diligence. - [Regional Office](https://khonsulegal.com/regional-office/): Set up a regional office in Thailand to coordinate a foreign group's affiliates — a non-trading office with a simple Ministry of Commerce notification. - [Regional headquarters (IBC) in Thailand](https://khonsulegal.com/regional-operating-hq/): International Business Center (IBC) and Regional Operating HQ structures in Thailand for groups providing management, technical, or treasury services. - [Representative Office](https://khonsulegal.com/representative-office/): Set up a representative office in Thailand — a non-trading extension of a foreign company for sourcing, quality control, and market reporting. - [Tax advisory and planning in Thailand](https://khonsulegal.com/tax-advisory-planning/): Thai corporate tax advisory and planning — structuring, transfer pricing, withholding tax, double-tax treaties, and Revenue Department engagement. - [Trademark and IP services in Thailand](https://khonsulegal.com/trademark-ip/): Thai trademark registration, IP protection and enforcement — trademark search, class designation, DIP filing and renewal management, handled end-to-end. - [Treaty of Amity in Thailand](https://khonsulegal.com/treaty-of-amity/): US-Thai Treaty of Amity company setup. Allows US citizens and US-majority entities to own 100% of most Thai businesses without an FBL or BOI promotion. - [Work permits and business visas in Thailand](https://khonsulegal.com/work-permit-business-visa/): Legal advisory and representation for Non-B visas and work permits in Thailand — document preparation, eligibility review, and support at every step. ## Insights - [Notes from the practice](https://khonsulegal.com/insights/): Articles, guides, and commentary on Thai law, immigration, real estate, tax, and accounting from the Khonsu Legal team in Phuket and Bangkok. - [Annual audit in Thailand: 2026 deadlines, process and penalties](https://khonsulegal.com/insights/annual-audit-deadlines-penalties/): Every Thai company needs an annual audit — even if dormant. See the 2026 deadlines, filing sequence, and penalties imposed by the DBD and Revenue Department. - [BOI promotion: which activity categories suit foreign-owned tech businesses?](https://khonsulegal.com/insights/boi-activities-tech-2026/): Which BOI activity categories fit foreign-owned software and tech companies in 2026 — category 8.1.1 conditions, real incentives, and when BOI is not worth it. - [How to get BOI promotion in Thailand: a 2026 application guide](https://khonsulegal.com/insights/boi-promotion-application-2026/): Thailand BOI application guide for 2026: eligibility, documents, 40-90 working-day review periods, approval deadlines and reporting duties. - [Buying property under a Thai company name: what is legal, and what is not](https://khonsulegal.com/insights/buying-property-company-name-thailand/): When a Thai company can legally own land, what makes a nominee structure illegal, how authorities check in 2026, and safer routes for foreign buyers. - [100% foreign ownership in Thailand: FBL, BOI or Treaty of Amity?](https://khonsulegal.com/insights/foreign-ownership-fbl-boi-amity/): BOI, Treaty of Amity or Foreign Business License? Three principal routes to 100% foreign ownership in Thailand, compared on cost, speed and certainty. - [Thailand's LTR visa in 2026: what changed and who qualifies now](https://khonsulegal.com/insights/ltr-visa-2026-changes/): Thailand's LTR visa after the 2025 relaxation: 2026 thresholds for all four categories, the 17% rate, the THB 50,000 fee — and who still does not qualify. - [How to open a company bank account in Thailand in 2026](https://khonsulegal.com/insights/open-company-bank-account-thailand/): What Thai banks require to open a company account in 2026 — the document set, who has to appear at the branch, realistic timelines, and the capital paper trail. - [Five common mistakes in Thai annual-audit preparation](https://khonsulegal.com/insights/thai-audit-common-mistakes/): Every Thai company must be audited every year, even dormant ones. Key deadlines, real fines, and the five preparation mistakes we see most often. - [Buying a condo in Thailand: the 49% foreign-quota rule explained](https://khonsulegal.com/insights/thai-condo-foreign-quota/): How Thailand's 49% foreign condo quota works in 2026 — quota checks, the FET form, freehold vs leasehold, transfer costs, and the 75% proposal. - [New Thai labour-law amendments coming into effect in 2026](https://khonsulegal.com/insights/thai-labour-law-2026/): What is actually law for Thai employers in 2026 — new leave rules, the higher social-security ceiling, the annual January filing, and what is still draft. - [Thai property nominee structures: the risk, and how to fix it](https://khonsulegal.com/insights/thai-property-nominee-structures/): Nominee companies holding Thai land are illegal, and thousands are under investigation in 2026. How the crackdown works and the lawful ways to restructure. - [The “90-year lease” in Thailand: what 30+30+30 really gives you](https://khonsulegal.com/insights/thailand-90-year-lease-extension/): 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. - [Payroll and social security in Thailand: an employer's guide for 2026](https://khonsulegal.com/insights/thailand-payroll-social-security-guide/): What a Thai employer must withhold, file and pay in 2026 — PND.1 deadlines, the THB 875 contribution cap, year-end filings and the applicable penalties. - [The real risks for foreign real-estate investors in Thailand](https://khonsulegal.com/insights/thailand-real-estate-investor-risks/): 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. - [Setting up a Treaty of Amity company in 2026](https://khonsulegal.com/insights/treaty-of-amity-2026/): Who qualifies for a US-Thai Treaty of Amity company in 2026, the two-step certification, capital rules, timelines, and when BOI is the better route. - [Work permit vs Non-B visa: which do you need first?](https://khonsulegal.com/insights/work-permit-vs-non-b/): Non-B visa first, work permit second — a 2026 step-by-step guide for directors and employees, from WP.3 pre-approval to the one-year extension. ## The firm - [Professional corporate services in Thailand](https://khonsulegal.com/): Corporate, legal, immigration, real estate, and accounting services for doing business in Thailand. Multilingual team, transparent process, one firm. - [A modern firm built for businesses and investors in Thailand](https://khonsulegal.com/about-us/): Khonsu Legal is a modern legal and accounting firm built for businesses and investors in Thailand. Multilingual team, transparent process, integrated services. - [Let's talk about your matter](https://khonsulegal.com/contact/): Get in touch with Khonsu Legal — call, WhatsApp, or send a message. Typical response within one business hour. Offices in Phuket and Bangkok, Thailand. - [The people behind the work](https://khonsulegal.com/our-team/): Meet the multilingual team behind Khonsu Legal — lawyers, accountants, and immigration specialists serving foreign clients across Thailand. ## Optional - [Privacy & Cookies Statement](https://khonsulegal.com/privacy-policy/): How Khonsu Legal collects, uses, stores, and shares personal information when you use our website and services. PDPA and GDPR-compliant practices explained. - [Terms of Use](https://khonsulegal.com/terms-of-use/): Terms governing use of the Khonsu Legal website. Information on this site is general guidance on Thai law and practice, not legal advice for your situation.