You can find a list of our publications below. The brochures and newsletters are updated on a regular basis and can be requested as PDF files.
Categories
Legal Updates Thailand (38 files)
| Name | ||
|---|---|---|
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Thailand Legal Update March 2025 – Amendment to the LTR Visa criteria
– Reduced SSF contribution rate for disaster-affected areas
– Solar rooftop to be exempted from requiring a factory license
– ROPA exemption for SMEs
– Revised land holding criteria for foreign companies
– Top-up tax decree
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17 March, 2025 | Read |
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Thailand Legal Update November/December 2024 – Social Security Relief: Reduced contribution rates and extended deadlines for flood-affected areas (Oct 2024–Mar 2025)
– New Public Holidays: Added holidays for 2025 and Jan 2026, creating long weekends
– Bankruptcy Act Changes: Higher debt thresholds, simplified processes, and new fast-track options
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9 December, 2024 | Read |
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Thailand Legal Update August 2024 – Additional tax benefit for Thai ESG fund
– Tax incentive for Thai top talent returning from abroad
– Destination Thailand Visa (DTV)
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26 August, 2024 | Read |
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Thailand Legal Update July 2024 – Additional types of businesses eligible for investment promotion
– Cessation of VAT exemption for imported goods
– Increase of tax exemption for severance pay
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25 July, 2024 | Read |
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Thailand Legal Update June 2024 – Visa Facilitation Measures
– Tax incentives for tourism stimulation
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17 June, 2024 | Read |
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Thailand Legal Update May 2024 – Draft law on licensing and public service facilitation
– Revision of the protection for housework employees
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20 May, 2024 | Read |
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Thailand Legal Update April 2024 – New types of businesses eligible for investment promotion
– Tax incentive for EV truck and bus purchase
– Criteria and procedure for advertising an invitation to a shareholder meeting for bearer share shareholders via electronic means
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23 April, 2024 | Read |
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Thailand Legal Update January 2024 – BOT ban fine imposed on prepayment of loan
– Updated measures for VAT refund for tourists (VRT)
– Alcoholic beverages tax cut
– Criteria and procedures for cross-border transfer of personal data
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16 February, 2024 | Read |
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Thailand Legal Update December 2023 – EEC Visa approved with four categories to attract foreign investment.
– Tax incentives introduced for automotive industries using automation and robotics.
– BOI approved subsidies and tax reductions for electric vehicle industry.
– Stark Corporation bondholders to file a class-action lawsuit following bond defaults.
– Cabinet approved draft law to remove criminal penalties for writing bad cheques.
– Cabinet approved salary adjustments for civil servants, with a minimum of THB 18,000 for degree holders.
– Draft Clean Air Act approved to manage and control air pollution with new economic measures.
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12 January, 2024 | Read |
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Thailand Legal Update October 2023 – Court accepts lawsuit for True-Dtac merger.
– Court revokes ruling on Hopewell’s compensation.
– Identity verification required for CDM use.
– DPO required for businesses with large-scale data monitoring.
– Court revokes EIA for 125 Sathorn project.
– Reduction of electricity tariff fees.
– Tax on foreign income starting January 2024.
– New regulations under Building Control Act.
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22 December, 2023 | Read |
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Thailand Legal Update August 2023 – Thailand’s new prime minister
– Additional safety and sanitary measures under the Building Control Act
– Extension to the extra tax deduction measures for the employment of highly skilled workers (STEM)
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14 September, 2023 | Read |
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Thailand Legal Update July 2023 – Court revokes construction permit of Ashton Asoke
– Approval Granted for Bangchak-Esso Merger with 6 Conditions
– Exemption of PDPA for certain government agencies
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1 August, 2023 | Read |
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Thailand Legal Update June 2023 – BOI’s OECD Pillar II compliance measure
– NBTC sets up sub-committees for AIS – 3BB deal
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6 July, 2023 | Read |
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Thailand Legal Update May 2023 – Move Forward Party wins 151 seats; coalition expected to form government.
– Facial recognition required for mobile banking transactions over THB 50,000 starting 1 July 2023.
– New BEV regulation allows flexibility in domestic production of imported electric vehicles.
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8 June, 2023 | Read |
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Thailand Legal Update March 2023 – Postponement of tax on stock trading;
– Revision of targeted industries for LTR Visa;
– Reduction of land and building tax;
– Amendment to Labor Protection Act (LPA): Work from home.
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7 April, 2023 | Read |
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Thailand Legal Update February 2023 – Thailand to negotiate FTA with EU
– Drafted ministerial regulations on the exchange of taxpayer information with the U.S.
– Tourist entry fees
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7 March, 2023 | Read |
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Thailand Legal Update 2023 Week 3-4 – Emergency decree on the suppression of bank accounts used as money mules
– Measures to entice the implementation of the E-Tax system
– Implementation of the building energy code
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30 January, 2023 | Read |
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Thailand Legal Update 2023 Week 1-2 – Cessation for the requirement of Covid vaccination for tourists
– Bangchak to acquire most of Esso shares
– Additional public holiday
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16 January, 2023 | Read |
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Thailand Legal Update 2022 Week 51-52 – NBTC demands World Cup royalties back
– Trillion-Baht project in the EEC
– Specific Tax exemption for the Office of SMEs Promotion
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6 January, 2023 | Read |
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Thailand Legal Update 2022 Week 49-50 – Shop and Payback tax deduction scheme
– The money lending business will become a contract-control business – Criteria and procedures for the report of a personal data breach |
5 January, 2023 | Read |
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Thailand Legal Update 2022 Week 47-48 – AMLO seize over THB 5.3 billion of assets over “More” stock purchase fraud
– Transaction tax on securities trading – Cessation of the fine for COVID prevention measures violation |
5 January, 2023 | Read |
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Thailand Legal Update 2022 Week 45-46 – Extension of the payment deadline for land and building tax
– New investment promotion measures from BOI – Amendment of Civil and Commercial Code |
5 January, 2023 | Read |
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Thailand Legal Update 2022 Week 43-44 – BOI announces new incentive measures for investors
– Criteria for securities offered by private placement of small, medium, and large enterprises |
5 January, 2023 | Read |
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Thailand Legal Update 2022 Week 41-42 – NBTC votes to acknowledge the True-DTAC merger, with conditions
– Waiver of certain requirements for LTR Visa – Car and motorcycle hire purchase business to be business under contract control |
5 January, 2023 | Read |
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Thailand Legal Update 2022 Week 39-40 – Mini FTA with Gyeonggi, South Korea
– Constitution court rules that General Prayut can remain in the Prime Minister position – Draft amendment of the Patent Act and accession of the Hague Agreement |
5 January, 2023 | Read |
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Thailand Legal Update 2022 Week 37-38 – Supreme Court rules against Toyota in 10-billion-baht tax case
– Emergency Decree revocation and disbandment of Centre for COVID-19 Situation Administration – Reduction of Social Security Financial Contribution from October to December 2022 |
5 January, 2023 | Read |
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Thailand Legal Update 2022 Week 35-36 – Criteria for Long-term Resident Foreigners (LTR) Tax Benefits
– Amendment of Life Insurance Act and Non-Life Insurance Act – Draft Traffic Procedure Act |
11 September, 2022 | Read |
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Thailand Legal Update 2022 Week 33-34 – BMA plans to increase tax on vacant lands, disguised as agricultural lands
– Cabinet approves over THB 2.9 billion subsidy for battery electric vehicle (BEV) – Extra tax deduction for purchase of biodegradable plastic products |
29 August, 2022 | Read |
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Thailand Legal Update 2022 Week 29-30 – NBTC sub-committees consider approval of DTAC-True merger
– Tax measure to promote electric vehicles – Corporate income tax exemption for ATKs |
1 August, 2022 | Read |
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Thailand Legal Update 2022 Week 27-28 – Long-Term Resident (LTR) Visa: Qualifications and Benefits
– Exemption of the employer’s reporting obligation for hiring/terminating of foreign employees – Extension of Time for E-Tax Filing |
18 July, 2022 | Read |
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Thailand Legal Update 2022 Week 21-22 – Legal Principles of Platform Economy
– Tax Relief Measure for Digital Assets – Long-Term Resident (LTR) Visa |
6 June, 2022 | Read |
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Thailand Legal Update 2022 Week 19-20 – New entry rules effective 1 June 2022
– Long-term Resident Visa – Amendment of Social Security Act |
23 May, 2022 | Read |
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Thailand Legal Update 2022 Week 11-12 – Thailand to join the Financial Action Task Force (FATF)
– Tax relief measure for digital assets – E-Registration of Land with the Land Department |
28 March, 2022 | Read |
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Thailand Legal Update 2022 Week 9-10 – EEC investment incentive package in 7 economic zones
– Tax relief measures for digital assets and startup investment – New Guideline for Considering Unfair Trade Practices |
14 March, 2022 | Read |
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Thailand Legal Update 2022 Week 7-8 – Rules on digital asset operators
– New government measure to promote EVs – Tax Incentives to attract High-Potential Foreigners |
1 March, 2022 | Read |
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Thailand Legal Update 2022 Week 5-6 – BOI to boost digital businesses in Thailand
– Draft Regulation on Fake News Suppression and Correction – Three Draft Min. Reg(s). issued under the Factory Act (No.2) B.E. 2562 (2019) |
14 February, 2022 | Read |
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Thailand Legal Update 2022 Week 3-4 – Revenue Department issues handbook for cryptocurrency tax collection
– Civil Court opens Online Shopping Division – Long-term visa policy |
1 February, 2022 | Read |
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Thailand Legal Update 2022 Week 1-2 – BOI signs Memorandum of Cooperation with JETRO to boost Thai-Japanese investment
– BOI extends deadline for SMEs to apply for investment promotion and announces new incentives measure to encourage Industry 4.0 transformation – Flexible Plus Program for international investors |
17 January, 2022 | Read |
Thailand Brochures/Newsletters (78 files)
| Name | ||
|---|---|---|
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BR073E Incentives for startups in Thailand Brochure Incentives for startups in Thailand (EN, 27 pages) Nov 2022
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24 June, 2025 | Read |
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BR008 Management in Thailand Brochure Management in Thailand (GE, 25 pages) Feb 2024
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24 June, 2025 | Read |
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NL009 Liquidation of a Thai Company Newsletter (English, 6 pages) June 2025
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24 June, 2025 | Read |
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NL016 Transfer of Shares and Shareholder Book in Thailand Newsletter (English, 4 pages) June 2025
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18 June, 2025 | Read |
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BR019 Duties and Liability of Directors in Thailand Brochure (English, 20 pages) June 2025
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18 June, 2025 | Read |
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BR006 Guide to BOI Applications Brochure (English, 10 pages) June 2025
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18 June, 2025 | Read |
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NL146E Employee's Welfare under the Labour Protection Act Newsletter (English, 4 pages) June 2025
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13 June, 2025 | Read |
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NL057 The Thai Social Security System Newsletter (English, 5 pages) June 2025
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13 June, 2025 | Read |
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NL196 Acceptance of Gifts by State Officials in Thailand Newsletter (English, 5 pages) June 2025
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13 June, 2025 | Read |
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NL215 Dismissal in case of Loss, Restructuring or Cease of Business Newsletter (English, 7 pages) June 2025
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13 June, 2025 | Read |
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NL218 Safety Officers under Thai Law Newsletter (English, 6 pages) June 2025
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13 June, 2025 | Read |
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BR001 Gesellschaftsgründungen in Thailand Brochure (German, 29 pages) May 2025
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29 May, 2025 | Read |
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NL195 Transfer Pricing in Thailand Newsletter (English, 8 pages) May 2025
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27 May, 2025 | Read |
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NL235 Secondment to Thailand Newsletter (English, 5 pages) May 2025
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27 May, 2025 | Read |
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NL235 Entsendung nach Thailand Newsletter (German, 6 pages) May 2025
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27 May, 2025 | Read |
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BR001 How to set up a company in Thailand Brochure (English, 26 pages) May 2025
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26 May, 2025 | Read |
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NL006 Dividendenbesteuerung und "Cross-Shareholding" in Thailand Newsletter (German, 4 pages) May 2025
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26 May, 2025 | Read |
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NL006 "Cross-Shareholding" and Taxation of Dividends in Thailand Newsletter (English, 4 pages) May 2025
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26 May, 2025 | Read |
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BR011 Visa and Work Permit Regulations in Thailand Brochure (English, 21 pages) March 2025
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3 March, 2025 | Read |
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NL261 Employee Welfare Fund Newsletter (English, 4 pages) February 2025
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20 February, 2025 | Read |
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BR009 The Thai Labour Law Brochure (English, 38 pages) February 2025
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10 February, 2025 | Read |
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NL003 The Thai Withholding Tax System Newsletter (English, 7 pages) January 2025
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6 January, 2025 | Read |
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BR040 Taxation of Expatriates under Thai Revenue Code Brochure (English, 14 pages) November 2024
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18 November, 2024 | Read |
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NL045 BOI Promotion: Trade and Investment Support Office (TISO) Newsletter (English, 4 pages) August 2024
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13 August, 2024 | Read |
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NL255 Thailand Visa Update – The Destination Thailand Visa Newsletter (English, 3 pages) July 2024
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22 July, 2024 | Read |
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NL018 Tax-deductible Allowances in Thailand Newsletter (English, 3 pages) May 2024
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22 May, 2024 | Read |
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NL254 Das thailändische Handelsvertreterrecht Newsletter (German, 7 pages) May 2024
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16 May, 2024 | Read |
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NL253 Das thailändische Erbrecht im internationalen Kontext Newsletter (German, 5 pages) May 2024
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14 May, 2024 | Read |
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BR007 Steuerinformation Thailand / Deutschland Brochure (German, 145 pages) May 2024
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10 May, 2024 | Read |
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BR068 Termination of Employment in Thailand Brochure (English, 25 pages) April 2024
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30 April, 2024 | Read |
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NL219 Investment Promotion for International Business Centers (IBC) Newsletter (English, 5 pages) March 2024
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20 March, 2024 | Read |
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NL242 Manufacturing Electric Vehicles (EV) and Batteries (EVB) under Thailand BOI Incentives Newsletter (English, 6 pages) March 2024
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13 March, 2024 | Read |
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NL002 The Thai VAT System Newsletter (English, 6 pages) February 2024
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27 February, 2024 | Read |
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BR008 Management in Thailand Brochure (German, 25 pages) February 2024
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8 February, 2024 | Read |
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NL251 Tax Planning under Thailand's New Personal Income Tax Regime Newsletter (English, 4 pages) December 2023
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18 December, 2023 | Read |
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NL244 Taxation of Foreign Dividends under Thai Law Newsletter (English, 6 pages) November 2023
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8 November, 2023 | Read |
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NL153 New BOI Policy on Investment Promotion 2023 Newsletter (English, 8 pages) April 2023
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5 April, 2023 | Read |
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NL054 Establishment of a Representative Office in Thailand Newsletter (English, 4 pages) February 2023
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7 February, 2023 | Read |
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NL053 Establishment of a Branch Office in Thailand Newsletter (English, 4 pages) February 2023
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7 February, 2023 | Read |
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NL210 Erneuerbare Energien in Thailand Newsletter (German, 15 pages) January 2023
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19 January, 2023 | Read |
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NL188 Rights and Protection of Minority Shareholders in Thailand Newsletter (English, 6 pages) January 2023
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15 January, 2023 | Read |
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NL070 Carrying on Business and Permanent Establishment (PE) in Thailand Newsletter (English, 10 pages) January 2023
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11 January, 2023 | Read |
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NL014 Retention of Title and Other Securities Newsletter (English, 5 pages) November 2022
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1 November, 2022 | Read |
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NL240 Thailand's Business Security Act Newsletter (English, 6 pages) November 2022
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1 November, 2022 | Read |
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BR073 Incentives for Startups in Thailand Brochure (English, 27 pages) November 2022
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26 October, 2022 | Read |
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NL210 Renewable Energy in Thailand Newsletter (English, 13 pages) January 2023
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1 September, 2022 | Read |
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NL147D Investitionsförderung In Thailand Newsletter (German, 8 pages) May 2015
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19 July, 2022 | Read |
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NL198 E-Commerce in Thailand Newsletter (English, 9 pages) July 2022
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14 July, 2022 | Read |
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NL214 Automobilzulieferer in Thailand und Vietnam Newsletter (German, 8 pages) April 2022
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30 April, 2022 | Read |
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NL025 Notarization of Documents and Signatures in Germany and Thailand Newsletter (English, 5 pages) April 2022
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20 April, 2022 | Read |
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NL072 Taxation of Capital Gains from the Sale of Shares Newsletter (English, 4 pages) April 2022
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1 April, 2022 | Read |
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NL069 Withholding Tax on Dividends in Thailand Newsletter (English, 4 pages) April 2022
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1 April, 2022 | Read |
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NL039 How to book foreign Currency Invoices within Thailand Newsletter (English, 3 pages) April 2022
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1 April, 2022 | Read |
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BR010 Der thailändische Civil and Commercial Code Brochure (German, 33 pages) April 2022
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1 April, 2022 | Read |
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BR012 Protection of Patents and Trademarks in Thailand Brochure (English, 20 pages) March 2022
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31 March, 2022 | Read |
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BR018 Der thailändische Unfair Contract Terms Act Brochure (German, 16 pages) March 2022
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22 March, 2022 | Read |
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NL005 Withholding Tax Certificate and Foreign Currency Invoices in Thailand Newsletter (English, 4 pages) March 2022
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22 March, 2022 | Read |
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NL030 Real Estate Transactions and Tax in Thailand Newsletter (English, 5 pages) March 2022
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16 March, 2022 | Read |
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NL001 Who Requires A Foreign Business License In Thailand Newsletter (English, 10 pages) March 2022
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16 March, 2022 | Read |
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NL011 90 Days Reporting for Foreigners in Thailand Newsletter (English, 6 pages) March 2022
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8 March, 2022 | Read |
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OT Country Factsheet Thailand Country Factsheet Thailand, February 2022
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28 February, 2022 | Read |
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BR017 Bankruptcy and Business Reorganisation in Thailand Brochure (English, 37 pages) September 2021
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28 September, 2021 | Read |
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NL227 VAT on Digital Services in Thailand Newsletter (English, 3 pages) August 2021
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3 August, 2021 | Read |
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BR002 Foreigners as Owners of Land and Houses in Thailand Brochure (English, 24 pages) February 2021
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17 February, 2021 | Read |
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L&P Internal Training – Dissolution and Liquidation |
2 September, 2020 | Read |
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OT Conditions-for-e-meeting in Thailand Conditions For E-meeting in Thailand
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6 May, 2020 | Read |
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NL136 The Residence Permit in Thailand Newsletter (English, 5 pages) May 2020
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5 May, 2020 | Read |
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OT Case Study- Accounting Losses And Corporate Tax Payment In Thailand Case study on how accounting losses may affect corporate income tax in Thailand
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29 April, 2020 | Read |
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BR004 Arbitration und deren Vollstreckung in Thailand Brochure (German, 19 pages) April 2020
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14 April, 2020 | Read |
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NL224 Thailand Personal Data Protection Act Newsletter (English, 6 pages) March 2020
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11 March, 2020 | Read |
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NL208 Green Building in Thailand Newsletter (English, 6 pages) February 2020
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25 February, 2020 | Read |
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OT Case Study – Setting up a Company in Thailand Case study on how to set up a company in Thailand
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14 February, 2020 | Read |
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OT FAQ – Frequently Asked Questions about Thai Law |
14 February, 2020 | Read |
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BR009 Das Thailändische Arbeitsrecht Oct15 Brochure (German, 45 pages) January 2020
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15 January, 2020 | Read |
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NL162 Taxation of Technical Services in Thailand Newsletter (English, 5 pages) December 2019
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28 December, 2019 | Read |
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NL Memo re Tax Refund in Thailand Newsletter (English, 2 pages) September 2019
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11 September, 2019 | Read |
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NL084 Service-Betriebsstätte durch Erbringung von Services / Leistungen von kurzer Dauer Newsletter (German, 5 pages) September 2019
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2 September, 2019 | Read |
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NL221 Basic Conditions for Building Construction in Thailand Newsletter (English, 10 pages) January 2019
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30 January, 2019 | Read |
Hong Kong Brochures/Newsletters (20 files)
| Name | ||
|---|---|---|
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NL137 Setting up an Asian Hub – Why and Where Newsletter (English, 10 pages) August 2024
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26 August, 2024 | Read |
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NL137 Gründung eines Hubs in Asien – Wo und Warum Newsletter (German, 14 pages) August 2024
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26 August, 2024 | Read |
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NL058 Errichtung einer Vertriebs- und Verkaufsgesellschaft in Hongkong Newsletter (German, 8 pages) March 2022
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19 July, 2022 | Read |
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NL122 Gründung Einer Hongkong Handelsgesellschaft Und Das Deutsche Steuerrecht Newsletter (German, 8 pages) January 2015
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19 July, 2022 | Read |
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NL135 Das Hongkonger Gerichtssystem Newsletter (German, 7 pages) February 2015
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19 July, 2022 | Read |
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NL142D Schlichtung Von Steuerstreitigkeiten In Hongkong Newsletter (German, 5 pages) February 2015
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19 July, 2022 | Read |
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NL149D Globalzession Und Registrierung Von Forderungsabtretungen In Hongkong Newsletter (German, 4 pages) February 2015
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19 July, 2022 | Read |
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NL079 Steuerabzugspflicht des Arbeitgebers in Hongkong Newsletter (German, 4 pages) March 2022
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16 March, 2022 | Read |
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BR029 Investitionen und Steuern in Hongkong Brochure (German, 47 pages) March 2022
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16 March, 2022 | Read |
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OT Country Factsheet Hong Kong Country Factsheet Hong Kong, February 2022
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28 February, 2022 | Read |
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NL076 Das Hongkonger Sozialversicherungssystem Newsletter (German, 5 pages) January 2022
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20 January, 2022 | Read |
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NL234 Entsendung nach Hongkong Newsletter (German, 7 pages) January 2022
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20 January, 2022 | Read |
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NL234 Secondment to Hong Kong Newsletter (English, 7 pages) January 2022
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20 January, 2022 | Read |
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NL182 Minority Shareholders' Rights in Hong Kong Newsletter (English, 9 pages) October 2019
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11 October, 2019 | Read |
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NL182 Minderheitsgesellschafter in Hongkong Newsletter (German, 9 pages) October 2019
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11 October, 2019 | Read |
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NL084 Service-Betriebsstätte durch Erbringung von Services / Leistungen von kurzer Dauer Newsletter (German, 5 pages) September 2019
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2 September, 2019 | Read |
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NL086 Profits Tax Liability for Businesses in Hong Kong Newsletter (English, 13 pages) May 2019
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23 May, 2019 | Read |
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BR061 Board Of Directors Und Company Secretary May19 Brochure (German, 24 pages) May 2019
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13 May, 2019 | Read |
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NL180 Board of Directors of a Hong Kong Company Newsletter (English, 12 pages) January 2019
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14 January, 2019 | Read |
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NL117 Überblick DBA in Hongkong Newsletter (German, 21 pages) January 2019
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2 January, 2019 | Read |
China Brochures/Newsletters (22 files)
| Name | ||
|---|---|---|
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NL230 Anrechnung chinesischer Quellensteuern aus Dividendenzahlungen auf die deutsche Kapitalertragsteuer Newsletter (German, 12 pages) Mai 2023
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17 April, 2023 | Read |
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NL243 Liability of Foreign Directors in a Chinese Company under Chinese Law Newsletter (English, 6 pages) August 2022
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5 August, 2022 | Read |
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NL228 Änderungen des chinesischen Einkommensteuerrechts für Ausländer Newsletter (German, 3 pages) July 2021
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19 July, 2022 | Read |
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NL238 Chinese Withholding Tax on Royalties or Licensing according to the DTA Germany-China Newsletter (English, 8 pages) July 2022
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14 July, 2022 | Read |
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NL216 Restructuring and Capital Gains Tax in China Newsletter (English, 14 pages) June 2022
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20 June, 2022 | Read |
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NL220 Overview of the VAT System in China Newsletter (English, 12 pages) June 2022
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10 June, 2022 | Read |
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NL211 The Chinese WFOE and its most important corporate bodies Newsletter (English, 6 pages) April 2022
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8 April, 2022 | Read |
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NL239 Use of Company Chops in China Newsletter (English, 6 pages) April 2022
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1 April, 2022 | Read |
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NL233 Rights of Shareholders in China Newsletter (English, 7 pages) March 2022
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1 March, 2022 | Read |
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OT Country Factsheet China Country Factsheet China, February 2022
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28 February, 2022 | Read |
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NL217 Guide to Commercial Contracts under Chinese Law By GP Reiz Law Firm (English, 13 pages) October 2021
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25 October, 2021 | Read |
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NL232 China Accelerates Data Protection Newsletter (English, 10 pages) September 2021
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8 October, 2021 | Read |
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NL230 Offsetting Chinese Withholding Tax Newsletter (English, 4 pages) September 2021
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17 September, 2021 | Read |
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NL226 Liability of Foreign Directors in a Chinese Company under Chinese Law Newsletter (English, 5 pages) February 2021
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24 February, 2021 | Read |
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NL223 The New Foreign Investment Law in China Newsletter (English, 10 pages) July 2019
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10 July, 2019 | Read |
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BR039 Das chinesische Einkommensteuerrecht Brochure (German, 77 pages) May 2019
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26 May, 2019 | Read |
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BR039 The Chinese Individual Income Tax Law Brochure (English, 76 pages) May 2019
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26 May, 2019 | Read |
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NL199 E-Commerce in China Newsletter (German, 6 pages) May 2019
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26 May, 2019 | Read |
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NL100 Taxation of foreign-sourced Salaries of Expats living in China Newsletter (English, 6 pages) April 2019
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26 April, 2019 | Read |
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NL100 Besteuerung von nicht chinesischen Gehältern in China lebender Expatriates Newsletter (German, 6 pages) April 2019
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26 April, 2019 | Read |
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NL110 Offshore Planning for Chinese Companies – Risks and Solutions Newsletter (English, 3 pages) February 2019
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22 February, 2019 | Read |
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NL152 Besteuerung von ausländischem Gehalt bei kurzzeitiger Arbeit in China Newsletter (German, 5 pages) January 2019
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19 January, 2019 | Read |
Vietnam Brochures/Newsletters (9 files)
| Name | ||
|---|---|---|
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BR062 Foreigners Working in Vietnam Brochure (English, 37 pages) June 2023
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22 June, 2023 | Read |
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BR075 Foreign Capital in Vietnam Brochure (English, 14 pages) April 2023
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18 April, 2023 | Read |
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BR056 Foreign Contractor Withholding Tax in Vietnam Brochure (English, 23 pages) March 2023
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14 March, 2023 | Read |
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BR074 Digital Services Tax in Vietnam Brochure (English, 16 pages) January 2023
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20 January, 2023 | Read |
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NL214 Automobilzulieferer in Thailand und Vietnam Newsletter (German, 8 pages) April 2022
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30 April, 2022 | Read |
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BR027 Business and Investment in Vietnam Brochure (English, 23 pages) April 2022
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18 April, 2022 | Read |
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OT Country Factsheet Vietnam Country Factsheet Vietnam, February 2022
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28 February, 2022 | Read |
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BR046 Corporate Income Tax in Vietnam Brochure (English, 46 pages) May 2021
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5 May, 2021 | Read |
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BR070 Textile Industry in Vietnam Brochure (English, 33 pages) December 2019
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17 December, 2019 | Read |
Germany Brochures/Newsletters (19 files)
| Name | ||
|---|---|---|
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NL245 Mitteilungspflichten bei geschäftlichen Auslandsaktivitäten nach § 138 Abs. 2 AO Newsletter (German, 5 pages) February 2025
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12 February, 2025 | Read |
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NL087 Ausstrahlung im Sozialversicherungsrecht Newsletter (German, 8 pages), January 2025
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31 January, 2025 | Read |
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NL249 Die Reform des AStG durch die Umsetzung der ATAD-Richtlinie Newsletter (German, 8 pages) September 2024
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30 September, 2024 | Read |
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NL252 Minority shareholder protection with respect to dividend payments in Germany Newsletter (English, 6 pages) September 2024
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26 September, 2024 | Read |
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NL260 Haftungsbeschränkungen nach deutschem Recht Newsletter (German, 7 pages) September 2024
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26 September, 2024 | Read |
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NL252 Zum Minderheitenschutz bei Kapitalgesellschaften in Bezug auf Dividendenzahlungen in Deutschland Newsletter (German, 7 pages) September 2024
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10 September, 2024 | Read |
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NL257 Deutsche Hinzurechnungsbesteuerung Newsletter (German, 7 pages) August 2024
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26 August, 2024 | Read |
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BR076 Steuerliche Implikationen bei Beteiligung an einer GmbH Brochure (German, 17 pages) July 2023
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21 July, 2023 | Read |
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NL013 How to Secure Performances and Obligations under Contracts Newsletter (English, 11 pages) November 2022
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1 November, 2022 | Read |
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NL088 Steuerliche Folgen des Wegzugs der Gesellschafter bzw. des Geschäftsführers einer deutschen GmbH ins Ausland Newsletter (German, 9 pages) August 2022
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31 August, 2022 | Read |
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NL111D Stiftungen Und Trusts Im Vergleich Nov15 Newsletter (German, 6 pages) November 2015
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19 July, 2022 | Read |
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NL010 Steuerpflicht des Geschäftsführers Newsletter (German, 7 pages) May 2022
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5 May, 2022 | Read |
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NL114 Bundesfinanzministerium – Mitteilungspflichten bei Auslandsbeziehungen Newsletter (German, 14 pages) April 2022
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26 April, 2022 | Read |
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NL025 Notarization of Documents and Signatures in Germany and Thailand Newsletter (English, 5 pages) April 2022
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20 April, 2022 | Read |
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NL148 Geltung von AGB unter Unternehmern Newsletter (German, 5 pages) April 2022
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1 April, 2022 | Read |
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NL028 Ausnahmen von der Steuerfreistellung von Arbeitslohn bei Entsendungen Newsletter (German, 4 pages) March 2022
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21 March, 2022 | Read |
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OT Country Factsheet Germany Country Factsheet Germany, February 2022
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28 February, 2022 | Read |
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NL229 Zustellung deutscher Gerichtsdokumente und Vollstreckung deutscher Titel in China, Hongkong und Thailand Newsletter (German, 10 pages) August 2021
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11 August, 2021 | Read |
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NL Overview of International Tax Terms and Agreements Newsletter (English, 3 pages) August 2019
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30 August, 2019 | Read |
International Brochures/Newsletters (43 files)
| Name | ||
|---|---|---|
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BR077 Advance Ruling in Deutschland und Österreich Brochure (German, 14 pages) July 2025
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7 July, 2025 | Read |
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NL119 Force Majeure and Hardship Clauses in International Contracts Newsletter (English, 11 pages) July 2025
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7 July, 2025 | Read |
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BR051 International Arbitration and Commercial Mediation Brochure (English, 72 pages) June 2025
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25 June, 2025 | Read |
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BR013 UN-Kaufrecht CISG Brochure (German, 66 pages) June 2025
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11 June, 2025 | Read |
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BR042 Forderungssicherung im internationalen Geschäftsverkehr Brochure (German, 56 pages) June 2025
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5 June, 2025 | Read |
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NL237 Lizenzgebühren innerhalb des Konzerns Newsletter (German, 6 pages) May 2025
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27 May, 2025 | Read |
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NL263 Die verschiedenen Kapitalbegriffe im Überblick Newsletter (German, 5 pages) March 2025
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6 March, 2025 | Read |
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NL222 Die unfreiwillige aber steuerpflichtige Betriebsstätte – Leitfaden zur Vermeidung Newsletter (German, 5 pages) March 2025
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6 March, 2025 | Read |
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NL246 Definitionen relevanter Unternehmenskennzahlen Newsletter (German, 10 pages) February 2025
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13 February, 2025 | Read |
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NL262D Wegzug des Gesellschafter-Geschäftsführers Newsletter (German, 8 pages) January 2025
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31 January, 2025 | Read |
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NL259 Effektiver Schutz geistigen Eigentums Newsletter (German, 5 pages) September 2024
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26 September, 2024 | Read |
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NL258 COVID-19 as a Force Majeure Event in various jurisdictions Newsletter (English, 4 pages) September 2024
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9 September, 2024 | Read |
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NL241 Deutsche Erbschafts- und Schenkungsteuer für Expats Newsletter (German, 12 pages) August 2024
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31 August, 2024 | Read |
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NL257 Deutsche Hinzurechnungsbesteuerung Newsletter (German, 7 pages) August 2024
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26 August, 2024 | Read |
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NL256 Die Auswirkungen des BEPS-Aktionsplans und die wertschöpfungsorientierte Gewinn und Steueraufteilung Newsletter (German, 6 pages) August 2024
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26 August, 2024 | Read |
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OT List of countries with no inheritance tax_Mar24 List of countries with no inheritance tax_Mar24
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21 March, 2024 | Read |
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NL250 The EU ECOFIN blacklist of non-cooperative jurisdictions and its implications Newsletter (English, 3 pages) February 2024
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20 February, 2024 | Read |
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NL094 Steuerfolgen bei Auslandsentsendung Newsletter (German, 13 pages) November 2023
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13 November, 2023 | Read |
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NL093 Synopsis on Transfer Pricing in Hong Kong, Thailand and Vietnam Newsletter (English, 9 pages) August 2023
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16 August, 2023 | Read |
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NL248 Ausschluss von Mangelfolgeschäden bei Geschäftsvorfällen B2B Newsletter (German, 5 pages) March 2023
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31 March, 2023 | Read |
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NL247 Kollidierende AGB Newsletter (German, 4 pages) March 2023
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31 March, 2023 | Read |
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NL231 Overview of International Tax Terms and Agreements Newsletter (English, 6 pages) March 2023
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30 March, 2023 | Read |
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BR023 The Role of International Institutions in Global Trade Brochure (English, 29 pages) January 2023
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15 January, 2023 | Read |
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NL041 Betriebsstätte im Ausland: Entstehung und steuerliche Konsequenzen Newsletter (German, 7 pages) July 2022
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25 July, 2022 | Read |
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NL236 Die richtige Klausel für die weltweite Containerverschiffung Newsletter (German, 5 pages) January 2022
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19 July, 2022 | Read |
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NL238 Quellensteuer auf Know-how am Beispiel des DBA Deutschland-China Newsletter (German, 9 pages) June 2022
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11 July, 2022 | Read |
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BR071 The OECD Transfer Pricing Methods Brochure (English, 21 pages) July 2022
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11 July, 2022 | Read |
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NL230 Anrechnung chinesischer Quellensteuer aus Dividendenzahlungen auf die deutsche Kapitalertragsteuer Newsletter (German, 12 pages) May 2022
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19 May, 2022 | Read |
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BR041 Forderungsbeitreibung in Thailand, Deutschland und Hongkong Brochure (German, 30 pages) May 2022
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12 May, 2022 | Read |
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BR072 Probleme bei internationalen Lizenzen und Trademarks Brochure (German, 132 pages) January 2023
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30 April, 2022 | Read |
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NL062 Demand Guarantees and Unfair Calling of Guarantees Newsletter (English, 5 pages) April 2022
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20 April, 2022 | Read |
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NL108 Zollfreier Handel innerhalb von ASEAN und den Nachbarländern Newsletter (German, 10 pages) November 2022
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8 April, 2022 | Read |
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NL236 The right clause for worldwide container shipping Newsletter (English, 5 pages) January 2022
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24 January, 2022 | Read |
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NL116 Internationale Vertragsgestaltung und IPR Newsletter (German, 15 pages) August 2021
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25 August, 2021 | Read |
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NL225 Fallbeispiel zur internationalen Vertragsgestaltung Newsletter (German, 4 pages) February 2021
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2 February, 2021 | Read |
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NL Memo Wertschoepfungsorientierte Besteuerung |
21 May, 2020 | Read |
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NL Memo Value added based Taxation |
21 May, 2020 | Read |
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NL102 Advantages of General Terms and Conditions on CISG Basis Newsletter (English, 4 pages) March 2020
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11 March, 2020 | Read |
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NL055 International Trade Terms (INCOTERMS) Newsletter (English, 8 pages) February 2020
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17 February, 2020 | Read |
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BR031 Synopse der DBA Deutschland Thailand HK Belgien Luxemburg Brochure (German, 54 pages) October 2019
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11 October, 2019 | Read |
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NL Overview of International Tax Terms and Agreements Newsletter (English, 3 pages) August 2019
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30 August, 2019 | Read |
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BR052 Personal Income Tax for Expatriates working in Hong Kong, China and Germany Brochure (English, 21 pages) January 2019
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17 January, 2019 | Read |
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NL201 Tax Residency in Germany, China, Hong Kong and Thailand Newsletter (English, 11 pages) January 2019
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16 January, 2019 | Read |
Internationales Steuerrecht (IStR) (7 files)
| Name | ||
|---|---|---|
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IStR Thailand – Änderung der steuerlichen Behandlung von Einkünften aus ausländischen Quellen für Steueransässige IStR 2. November 2023, 1 Seite
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2 November, 2023 | Read |
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IStR Thailand – BOI-Maßnahmen zu Pillar Two IStR 3. August 2023, 1 Seite
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3 August, 2023 | Read |
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IStR Thailand – BOI Update 2023 – Neues Rahmenwerk für Investitionsförderung IStR 6. Juli 2023, 3 Seiten
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6 July, 2023 | Read |
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IStR Anrechnung chinesischer Quellensteuer auf deutsche Kapitalertragssteuer + Verwaltungsanweisung IStR 2022, 5 Seiten
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7 April, 2023 | Read |
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IStR Anrechung chinesischer Withholding Taxes auf deutsche Ertragssteuern bei Dividendenausschüttungen aus China nach Deutschland IStR 3/2022, 3 Seiten
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7 March, 2023 | Read |
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IStR Thailand – Neues Langzeitvisum bietet reduzierte Einkommensteuer IStR 3. November 2022, 3 Seiten
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3 November, 2022 | Read |
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IStR Thailand – Umsatzsteuer auf digitale Dienstleistungen IStR 7. April 2022, 2 Seiten
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7 April, 2022 | Read |
Publications in Legal/Tax Magazines (11 files)
| Name | ||
|---|---|---|
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SME Compliance with Thailand's Personal Data Protection Act (PDPA) published in AMCHAM’s T-AB magazine February 2025
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21 February, 2025 | Read |
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PU Erneuerbare Energien in Thailand – Der Energieplan 2036 published in Der SteuerBerater 1–2/2023
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9 February, 2023 | Read |
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PU Zustellung deutscher Gerichtsdokumente und Vollstreckung deutscher Titel in Thailand Published in RIW, December 2021
|
7 December, 2021 | Read |
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PU Thailand Goes Electric Published in RIW, October 2021
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14 October, 2021 | Read |
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PU Forderungssicherung im internationalen Geschäft – PDF Publication in Berliner Anwaltsblatt, November 2020
|
15 December, 2020 | Read |
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PU Regionale Vertriebszentren in Thailand Published in RIW, November 2020
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12 November, 2020 | Read |
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PU Unilaterale Advance Pricing Agreements zur Vermeidung von Doppelbesteuerung in China, Hongkong, Singapur und Thailand Published in IStR, November 2019
|
25 November, 2019 | Read |
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PU Hongkongs Neues Gesellschaftsrecht – Companies Ordinance 2014 |
31 May, 2019 | Read |
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PU CRi E-Commerce In Thailand |
31 May, 2019 | Read |
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PU RAW Thailand – Attraktive Steuerliche Förderung Der Automobilbranche |
31 May, 2019 | Read |
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PU RIW Hongkongs Neues Gesellschaftsrecht – PDF |
31 May, 2019 | Read |
L&P Presentations and Memos (10 files)
| Name | ||
|---|---|---|
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PPT Tax Reporting in Zeiten von Pillar Two Praxiserfahrungen mit dem GTC 23 Slides
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7 August, 2024 | Read |
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PPT Update on Personal and Corporate Income Taxation – and Strategies to Minimize their Impact 29 Slides
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7 August, 2024 | Read |
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PPT THAILAND Export & Niederlassungen – Praktisches Rechtswissen im Überblick 51 Slides
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7 August, 2024 | Read |
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PPT Rechtssicheres Asiengeschäft – Standortvergleich 21 Slides
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7 August, 2024 | Read |
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PPT Investment in Thailand – Legal and Tax Implications 15 Slides
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7 August, 2024 | Read |
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PPT Renewable Energy in Thailand – Promotions and Legal Structures 21 Slides
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7 August, 2024 | Read |
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PPT Ease of Doing Business and Starting a Business in Thailand 10 Slides
|
7 August, 2024 | Read |
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PPT Companies/Directors in distress – What is your personal liability as a director 27 Slides
|
7 August, 2024 | Read |
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PPT Restructuring of companies in China and Capital Gains Tax (CGT) for foreign investors in China 14 Slides
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7 August, 2024 | Read |
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PPT Interessante Fakten 2023 |
10 October, 2023 | Read |
我们的中文小册子和新闻通讯 (47 files)
| Name | ||
|---|---|---|
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BR040 《德国和泰国避免双重征税协定》下在泰外籍人士的税收及国际商务中心 (IBC) 的相关益处-Taxation of Expatriates under Thai Revenue Code Brochure (Chinese, 19 pages) March 2022
|
3 January, 2023 | Read |
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NL030 泰国的房地产交易和税收-Real Estate Transactions and Tax in Thailand Newsletter (Chinese, 5 pages) March 2022
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3 January, 2023 | Read |
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NL009 泰国公司的清算-Liquidation of a Thai Company Newsletter (Chinese, 6 pages) July 2021
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15 December, 2022 | Read |
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NL244 泰国法律对海外股息的征税问题-Taxation of Foreign Dividends under Thai Law Newsletter (Chinese, 5 pages) November 2022
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15 December, 2022 | Read |
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NL210 泰国的可再生能源-Renewable Energy in Thailand Newsletter (Chinese, 13 pages) October 2022
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12 December, 2022 | Read |
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NL195 泰国的转移定价-Transfer Pricing in Thailand Newsletter (Chinese, 8 pages) November 2021
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9 December, 2022 | Read |
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NL016 泰国的股份转让和股东手册-Transfer of Shares and Shareholder Book in Thailand Newsletter (Chinese, 4 pages) March 2022
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9 December, 2022 | Read |
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NL045 泰国投资促进委员会促进类别之-贸易和投资支持办公室（TISO）- BOI Promotion for Trade and Investment Support Office (TISO) Newsletter (Chinese, 4 pages) March 2022
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9 December, 2022 | Read |
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NL069 在泰国股息的预提税-Withholding Tax on Dividends in Thailand Newsletter (Chinese, 4 pages) April 2022
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9 December, 2022 | Read |
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NL013 如何有效确保合同义务的履行-How to secure Performances and Obligations under Contracts Newsletter (Chinese, 9 pages) November 2022
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9 December, 2022 | Read |
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NL014 在泰国保留所有权及其他担保方式-Retention of Title and Other Securities Newsletter (Chinese, 4 pages) November 2022
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9 December, 2022 | Read |
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BR006 泰国投资优惠申请指南-Guide to BOI Applications Brochure (Chinese, 10 pages) November 2022
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9 December, 2022 | Read |
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NL240 泰国的商业担保法 – Thailand's Business Security Act Newsletter (Chinese, 6 pages) November 2022
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1 November, 2022 | Read |
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NL070 在泰国“经营业务”和“拥有常设（应税）机构-“Carrying on Business” and “Having a (taxable) Permanent Establishment” in Thailand Newsletter (Chinese, 5 pages) October 2022
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7 October, 2022 | Read |
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NL018 在泰国个人所得税可抵免税额-Tax-deductible Allowances in Thailand Newsletter (Chinese, 6 pages) October 2022
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6 October, 2022 | Read |
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泰国法律新动向 · 第 35-36 周-Thailand Legal Update 2022 Week 35-36 保险委员会办公室的通知：人寿和非人寿保险公司对其他业务的投资 中央行政法院命令曼谷市政府向曼谷大众运输系统（BTS）支付126亿泰铢的债务 泰国长期居留签证（LTR）可享受税收优惠权益的具体要求
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11 September, 2022 | Read |
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NL006 在泰国“交叉持股”及股息的征税问题-Cross-Shareholding and Taxation of Dividends Newsletter (Chinese, 4 pages) August 2022
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30 August, 2022 | Read |
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Thailand Legal Update 2022 Week 29-30 泰国法律新动向 · 第 29-30 周 NBTC小组委员会正在考虑批准DTAC-True（泰国两大电信巨头）的合并 电动汽车（EV）的税收促进措施 购买ATK免征企业所得税
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1 August, 2022 | Read |
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Thailand Legal Update 2022 Week 27-28 泰国法律新动向 · 第 27 – 28 周 泰国免除雇用/解雇特定外籍雇员的“雇主报告义务” 泰国加入《亚洲倡议宣言》，将参与制定税收透明度标准 泰国BOI：长期居民签证（LTR）的申请资格和权益
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18 July, 2022 | Read |
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NL198 泰国的电子商务业务 – E-Commerce in Thailand Newsletter (Chinese, 9 pages) July 2022
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14 July, 2022 | Read |
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NL242 电动汽车和电池制造业的泰国投资促进委员会的优惠政策-Manufacturing Electric Vehicles (EV) and Batteries (EVB) under Thailand BOI Incentives Newsletter (Chinese, 5 pages) June 2022
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30 June, 2022 | Read |
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Thailand Legal Update 2022 Week 21-22 泰国法律新动向 · 第 21 – 22 周 泰国电信巨头将收购三通宽带 政府审批时间或将缩短一半 平台运营者的十项法律守则
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6 June, 2022 | Read |
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Thailand Legal Update 2022 Week 19 – 20 泰国法律新动向 · 第19 – 20周 PDF |
23 May, 2022 | Read |
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NL214 在泰国和越南的汽车供应商生产和出口活动的法律框架 — Automotive suppliers in Thailand and Vietnam Newsletter (Chinese, 7 pages) April 2022
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30 April, 2022 | Read |
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NL231 关于国际税收的重要术语和协定–Overview of International Tax Terms and Agreements Newsletter (Chinese, 6 pages) April 2022
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30 April, 2022 | Read |
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NL108-东盟内部以及与邻国的免关税贸易-Duty-free Trade within ASEAN and Neighbor Countries Newsletter (Chinese, 9 pages) April 2022
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30 April, 2022 | Read |
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NL072 资本利得之出售泰国有限公司、上市公司或外国公司的股票 – Taxation of Capital Gains from the Sale of Shares Newsletter (Chinese, 4 pages) April 2022
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27 April, 2022 | Read |
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BR027 在越南的商业和投资–Business and Investment in Vietnam Brochure (Chinese, 23 pages) April 2022
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27 April, 2022 | Read |
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NL003 泰国的预扣税体系-The Thai Withholding Tax System Newsletter (Chinese, 7 pages) March 2022
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31 March, 2022 | Read |
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NL005 来自泰国的利息支付和外汇发票的预提税证明 – Withholding Tax Certificate and Foreign Currency Invoices in Thailand Newsletter (Chinese, 4 pages) March 2022
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31 March, 2022 | Read |
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NL002 泰国的增值税体系 – The Value Added Tax (VAT) System in Thailand Newsletter (Chinese, 7 pages) March 2022
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31 March, 2022 | Read |
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Thailand Legal Update 2022 Week 11-12 泰国法律新动向 · 第 11 – 12 周 《区域全面经济伙伴关系协定》又添新成员国 泰国加入反洗钱金融行动特别工作组（FATF） 土地局推出线上登记应用
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28 March, 2022 | Read |
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NL001 谁需要持有泰国的”外商营业执照“- Who Requires a Foreign Business License in Thailand Newsletter (Chinese, 10 pages) March 2022
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23 March, 2022 | Read |
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Thailand Legal Update 2022 Week 9-10 泰国法律新动向 · 第 9 – 10 周 多个政府机关着手调查泰国粮食管理机构的手套诈骗案 东部经济走廊在7个经济特区的投资激励方案 数字资产和创业投资的税收优惠措施
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14 March, 2022 | Read |
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OT 越南国家概况和办公室简介 Country Factsheet Vietnam Country Factsheet Vietnam, February 2022
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8 March, 2022 | Read |
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Thailand Legal Update 2022 Week 7-8 泰国法律新动向 · 第 7 – 8 周 – SEC加强对数字资产运营商保管客户资产的监管 – 推广电动汽车行业的政府新措施 – 马普达蓬和林查邦工业区的续租问题
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1 March, 2022 | Read |
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Thailand Legal Update 2022 Week 5-6 泰国法律新动向 · 第 5– 6 周 BOI 将促进泰国的数字业务 关于豁免机械设备注册费的部级条例 《工厂法（2 号）》发布三份部级条例草案
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14 February, 2022 | Read |
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Thailand Legal Update Excerpts 2022 Week 3-4 泰国法律新动向 · 第 3 – 4 周 进口汽车配件可享受RCEP关税优惠待遇 税务局发布加密货币纳税指导手册 建筑物、土地和公寓过户费低至0.01%
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1 February, 2022 | Read |
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NL236 集装箱运输的国际通用术语-The Right Clause for Worldwide Container Shipping Newsletter (Chinese, 5 pages) January 2022
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31 January, 2022 | Read |
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BR001 如何在泰国设立公司-How to Set Up a Company in Thailand Brochure (Chinese, 24 pages) November 2021
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30 November, 2021 | Read |
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N227 泰国数字服务的增值税-VAT on Digital Services in Thailand Newsletter (Chinese, 3 pages) August 2021
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31 August, 2021 | Read |
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BR009 泰国劳动法 – The Thai Labour Law Brochure (Chinese, 36 pages) June 2020
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30 June, 2020 | Read |
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NL119 国际合同中的常用不可抗力与艰难条款的比较-Force Majeure and Hardship Clauses in International Contracts Newsletter (Chinese, 11 pages) March 2020
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23 March, 2020 | Read |
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BR068 终止在泰国的雇佣关系-Termination of Employment in Thailand Brochure (Chinese, 23 pages) February 2020
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28 February, 2020 | Read |
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BR070-在越南的商业和投资 纺织工业-Business and Investment in Vietnam Textile Industry Brochure (Chinese, 50 pages) December 2019
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19 December, 2019 | Read |
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NL054 在泰国设立代表处-Establishment of a Representative Office Newsletter (Chinese, 4 pages) February 2019
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28 February, 2019 | Read |
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在泰国设立代表处-Establishment of a Representative Office in Thailand (4 页) |
19 February, 2019 | Read |
