Mitarbeiterentsendung und -versetzung nachThailandEINKOMMENSTEUER UND SOZIALVERSICHERUNG Mitarbeiterentsendung und -versetzung nach Thailand von RA Till Morstadt und RA Dr. Constantin Frank-Fahle, LL.M., Bangkok, Thailand | Die Mitgliedstaaten der...
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Besteuerung deutscher Investitionen in Thailand
Besteuerung deutscher Investitionen in ThailandDr. Constantin Frank-Fahle, LL.M., Rechtsanwalt, und Till Morstadt, Rechtsanwalt,beide Bangkok Besteuerung deutscher Investitionen in Thailand Thailand stellt als zweitgrßte Volkswirtschaft nachnominalem...
Transfer of Shares and Shareholder Book in Thailand
Newsletter No. 16 (EN)Transfer of Shares and Shareholder Book in Thailand January 2015 1. Introduction The way shares are transferred under the Thai law varies according to the legal form of the company. In general, the transfer...
Board of Investment of Thailand (BOI)
Newsletter Nr. 153 (EN) Board of Investment of Thailand (BOI) New Policy on Investment Promotion November 2015 I. Introduction The World Bank estimates that the economy of Thailand will grow around 3.5 percent in 2015. With land...
Investitionsförderung in Thailand – Industrial Estates vs. BOI
Newsletter Nr. 147 (DE) Investitionsförderung in Thailand - Industrial Estates vs. BOI Mai 2015 I. Einleitung Thailand steht mit seinen Nachbarländern in der Region im Wettbewerb um politisch sehr willkommene Auslandsinvestitionen aus dem...
E-Commerce in Thailand
Newsletter Nr. 198 (DE)E-Commerce in Thailand November 2015 1. Einleitung In Thailand haben die Anstrengungen der Regierung, den Ausbau der Informations- und Kommunikationstechnik voranzutreiben, dazu geführt, dass einem großem Teil der...
Who Requires a Foreign Business License in Thailand?
Newsletter No. 1 (EN)Who Requires aForeign Business Licensein Thailand? October 2015 I. Introduction For conducting business in Thailand it is mandatory for foreigners to be in the possession of a Foreign Business License issued by the...
How to Enforce Court Orders and Arbitration Awards
Newsletter No. 15 (EN)How to Enforce Court Orders and Arbitration Awards February 2015 Overview After obtaining a court order or an arbitral award it may occur that the defendant does not comply with the judgments or awards. While the law in...
The Value Added Tax (VAT) System in Thailand
Newsletter No. 2 (EN)The Value Added Tax (VAT) System in Thailand May 2017 The rate of Thai Value Added Tax is currently at 7 % Question: In which cases does a company have to add Thai VAT on the invoiced amount?(A German company gets...
Relocating Headquarters Services to Thailand
Newsletter No. 213 (EN)Relocating Headquarters Servicesto Thailand May 2017 I. Introduction Southeast Asia (SEA) remains one of the most attractive investment regions within Asia. The Asian Development Bank estimates GDP growth rates of 4.8%...
Rights and Protection of Minority Shareholders in Thailand
Newsletter Nr. 028D Rights and Protection ofMinority Shareholdersin Thailand May 2017 I. Introduction Limited companies in Thailand are governed by the Civil and Commercial Code (hereafter “CCC”) which provides broad and flexible principles...
Thailand: Payroll Tax Calculation 2017
Thailand: Payroll Tax Calculation 2017Thailand: Payroll Tax Calculation 2017
Ausscheiden eines Direktors einer thailändischen Gesellschaft
Newsletter Nr. 51 (DE) Ausscheiden eines Direktorseiner thailändischen Gesellschaft Mai 2017 I. Einleitung Gemäß Sec. 1144 des Civil and Commercial Code (CCC) werden die Geschäfte einer thailändischen Unternehmung von einem oder mehreren...
Withholding Tax Certificate for Interest Payments from Thailand and Foreign Currency Invoices in Thailand
Newsletter No. 5 (EN)Withholding Tax Certificate for Interest Payments from Thailand and Foreign Currency Invoices in Thailand June 2017 1. Withholding Tax Certificates for Interest Payments from Thailand to Germany Withholding tax is...
How to Book Foreign Currency Invoices in Thailand
Newsletter No. 39 (EN) How to Book Foreign Currency Invoices in Thailand May 2017 I. Introduction This Newsletter shall provide a brief information on how to book foreign currency invoices in Thailand. Example Thai company A...
Thailand’s accession to the Madrid Protocol
Newsletter No. 167 (EN)Thailand’s accession to the Madrid Protocol May 2017 I. Introduction Thailand is to become a member of the Madrid Protocol Concerning the International Registration of Trademarks (the “Madrid Protocol”) along with its...
Basic Conditions for Building Construction in Thailand
Newsletter No. 221 (EN) Basic Conditions for Building Constructionin Thailand January 2019 1. Zoning and Town Plan Land utilization in Thailand is governed by Ministerial Regulations issued under the Town Planning Act B.E. 2518 (1975) for...
Unfair Dismissal: financial loss, restructuring, and ceasing of business
Newsletter No. 215 (EN)Unfair Dismissal: financial loss, restructuring, and ceasing of business May 2018 Introduction It is undeniable that when running a business, the business owners always aim for highest profits. Organization restructuring...
Retention of Title and Other Securities in Thailand
Newsletter No. 14 (EN)Retention of Title and Other Securitiesin Thailand August 2019 I. Introduction 1. Problem upon the Transfer of Ownership Under the Thai Civil and Commercial Code (CCC) the ownership of property is transferred at the moment...
Foreigners as Owners of Land and Houses in Thailand
Newsletter Nr. 028D Foreigners as Owners of Land and Housesin Thailand January 2020 Dear readers, The acquisition of real estate in Thailand is only possible to a very limited extent for foreigners. Essentially, the acquisition is only...
Conditions for E-Meeting in Thailand
Conditions-for-e-meeting in Thailand Conditions for E-Meeting in Thailand I. Introduction The telecommunication technology is developed to the point that an electronic meeting can be conducted as efficiently as a physical meeting but consumes less time and...
Tax Refund in Thailand
Tax Refund in Thailand Tax Refund in Thailand The tax year in Thailand is the calendar year (Sec. 29 Thai Revenue Code). Therefore, the monthly tax rate withheld by the employer and paid to the Revenue Department is based on the projected yearly income....
Foreigners as Owners of Land or Houses in Thailand and Legal Instruments to secure the Possession of Land
Newsletter No. 19 Foreigners as Owners of Land or Housesin Thailand and Legal Instruments to securethe Possession of Land November 2019 I. Can foreigners own land in Thailand? Generally, it is not possible for foreigners to own land in Thailand....
Power of Attorney and Transactions of the Board of Directors in Thailand
Newsletter Nr. 29 Power of Attorney and Transactions of the Board of Directors in Thailand January 2015 Dear Reader, Kindly find attached a summary to show you what kind of transactions have to be signed and initiated by directors of Thai...