เปิดทำการกี่โมง?

จันทร์ 08:30 - 18:00 อังคาร 08:30 - 18:00 พุธ 08:30 - 18:00 พฤหัสบดี 08:30 - 18:00 ศุกร์ 08:30 - 18:00 เสาร์ 08:30 - 17:30

Ray Law

Ray Law
International law firm for expats and investors in Thailand International legal support for expats and investors in Thailand.

We specialize in business registration, immigration, property, dispute resolution, and criminal defense. Trusted by clients from Russia, Europe, and Southeast Asia.

10/06/2026

Buying a Phuket Villa Through a Thai Company in 2026? The "Nominee" Trap is Closing.

For years, international investors have bypassed Thailand’s foreign land ownership restrictions by setting up a basic Thai Limited Company to hold their luxury villas in Phuket.

If you are planning to use this structure in 2026, or if you already own property this way, here is the harsh legal reality: the era of the "shell company" is over.

Following the latest Department of Business Development (DBD) crackdowns, authorities are actively targeting the real estate sector to dismantle illegal nominee structures.

At RayLaw, we are currently auditing numerous property holding companies. Here is what you must ensure to protect your high-value assets:

1. The "Source of Wealth" Verification It is no longer enough to simply register a company with a 51% Thai / 49% Foreign split. The DBD now requires strict proof of the Thai shareholders' financial capacity. If your local partners cannot prove the legitimate origin of the funds used to purchase their 51% stake in a multi-million Baht villa, your property is at immediate risk of investigation.

2. The Actual Business Operation Rule A company cannot exist solely as a passive vault for a villa. Under Thai law, a corporate entity must generate revenue, file genuine audited financial statements, and conduct legitimate commercial activities (such as property management or leasing). If your holding company shows zero income, no business operations, and holds a luxury asset, you are waving a massive red flag at the Revenue Department.

3. The Illusion of Blank Share Transfer Forms Many outdated legal setups rely on Thai shareholders signing undated share transfer documents to give the foreign investor "control." In 2026, Thai courts and the DBD consider these pre-signed, undated documents as direct evidence of a fraudulent nominee structure.

The RayLaw Strategy:

Securing a premium asset in Phuket requires bulletproof legal architecture. We structure property acquisitions through fully compliant corporate entities, legitimate joint ventures, and properly registered long-term leaseholds that easily withstand the DBD's "Actual Control" test.

Do not risk your multi-million Baht investment on a cheap shell company setup.

If you currently hold property in Thailand or are planning a major acquisition this season, contact us for a comprehensive structural audit before the regulator does.

29/05/2026

🚨 The End of the "Borderless" Wallet? How the August 2026 Wise Thailand Overhaul Impacts Your Capital.

For years, international founders, expats, and investors in Thailand have used Wise as the ultimate multi-currency tool. But starting August 3, 2026, the rules of the game fundamentally change.

Wise is officially transitioning to a regulated Thai entity (Wise Payments Thailand Limited) under the strict oversight of the Bank of Thailand (BOT). While this brings domestic legitimacy, it also subjects your account to Thailand’s rigid Exchange Control Act.

Here is the new reality you need to prepare for:

1. The End of Direct Multi-Currency Exits Currently, you can hold USD or EUR in Wise and transfer it directly to another foreign account. From August 3rd, you can no longer withdraw non-THB funds to an overseas bank account. Any incoming foreign currency that you intend to withdraw internationally will face forced conversion into Thai Baht first.

2. The "Double Conversion" Trap Want to send money from a US account to a Singapore account via Wise? Under the new BOT rules, the transfer must route through your Thai account. This means two mandatory currency conversions (e.g., USD to THB, then THB to SGD), effectively wiping out the low-fee advantage Wise is famous for.

3. Zero Domestic ATM Withdrawals As a condition of their new domestic payment license, Wise users will no longer be permitted to withdraw cash from any ATMs within Thailand using their Wise cards.

💡 The Ray Law Advisory:

Many corporate clients and high-net-worth expats have been using Wise as a shadow corporate treasury or for dividend repatriation. After August 3rd, using Wise as a conduit for remitting foreign currency proceeds overseas will trigger severe conversion friction.

If your business or personal wealth relies on Wise for cross-border liquidity in Thailand, you have a very short window to restructure your capital flow.

At Ray Law, we are actively transitioning our clients to robust, compliant international banking and corporate structures that preserve capital efficiency without breaching Thai regulations.

Don't let regulatory shifts freeze your liquidity. Secure your cross-border payment architecture before the August deadline.

05/05/2026

New DBD Regulations 2026: Why Your Dividend Payout Could Trigger a Nominee Audit.

In Thailand, profit distribution is no longer just a private accounting matter. In 2026, your dividend payout has become the ultimate "audit trigger."

Following the latest Department of Business Development (DBD) directives (Order No. 2/2568) and the intensified scrutiny on "Actual Control," the authorities are using financial movements to identify nominee structures. If you are preparing to reward your shareholders, you are also stepping into the spotlight of the Revenue Department and the DBD.

At RayLaw, we are seeing a shift in how compliance is handled. Here is why your next dividend payout is a high-risk operation:

1. The "Source of Wealth" Verification The DBD now scrutinizes whether your Thai shareholders actually have the financial capacity to hold their shares. When a dividend is paid out, the trail must be clean. If a Thai shareholder receives millions but their bank statements don't reflect the initial investment capacity, you’ve just flagged your company for a Nominee Audit.

2. Banking KYT (Know Your Transaction) It’s not just the DBD. Since May 2026, Thai banks have aligned with the new protocols. Expect demands for:

3-month historical bank statements.

The "Actual Control" proof: evidence that the decision-making process isn't just a facade.

Audited financial statements that match your tax filings to the last Satoshi.

3. The 10% WHT is Only the Beginning While everyone focuses on the 10% Withholding Tax, the real danger lies in the Legal Reserve and the Section 50 bis certificate. Distributing profit without the mandatory 5% legal reserve (until it hits 10% of capital) is a violation that gives the authorities a legal "foot in the door" to examine your entire corporate structure.

💡 The RayLaw Advisory:

Don't treat dividends as a simple bank transfer. Treat them as a compliance audit. Before you sign that protocol of the shareholders' meeting, ensure that your corporate structure can withstand the "Actual Control Test."

Is your company 2026-compliant? At RayLaw, we specialize in structuring legal outflows that protect your assets without triggering unnecessary red flags.

Contact us for a strategic audit before you execute your next payout.

28/03/2026

Thailand’s Visa Reform 2024-2026: A New Era for Investors or a Legal Maze?

Thailand is fundamentally rewriting its immigration playbook. What started as a tourism boost has evolved into a sophisticated transformation of residency and tax policy. But behind the bold headlines lies a complex legal architecture that every business leader needs to navigate with precision.

As Managing Partner of Ray Law International, I see the same questions daily: "Which visa actually protects my business interests?" and "What are the hidden tax implications?"

Here is the reality of the 2026 landscape:

1. The DTV (Destination Thailand Visa): More Than Just a Nomad Stamp

The DTV is a game-changer, offering up to 5 years of stay for remote professionals and high-end talent.

The Legal Catch: Many assume the DTV acts as a de facto Work Permit. It does not. If your activities generate revenue for a Thai entity or involve local contract ex*****on, you still require a Non-Immigrant ‘B’ visa and a valid Work Permit. Miscalculating this boundary is the fastest way to a compliance audit.

2. The 60-Day Expansion: A "Soft Landing" for Due Diligence

The expansion of visa-exempt entry to 60 days for over 90 nationalities is the perfect window for strategic scouting. It allows investors the time needed for:

- Real estate Due Diligence.

- Negotiating Joint Ventures with local partners.

- Setting up corporate structures before committing to long-term residency.

3. Tax Residency: The 180-Day Rule

A simplified visa doesn't exempt you from the Revenue Code. Spending 180+ days in Thailand makes you a tax resident. With the 2024-2026 updates on foreign-sourced income reporting, your visa strategy must now be perfectly aligned with your tax structuring. At Ray Law, we emphasize that immigration status is no longer just a stamp - it’s a financial commitment.

4. Digitalization & Enforcement

The rollout of the Thailand Digital Arrival Card (TDAC) and integrated e-visa systems means oversight is now automated. Compliance errors, such as TM30 reporting or address inconsistencies, are flagged instantly by the system.

My Advice: In 2026, don't just look for a "way in." Look for a sustainable legal foundation. Whether you are leveraging the DTV, exploring an LTR (Long-Term Resident) visa, or managing a corporate transition, the goal is total compliance.

At Ray Law International, we don’t just process applications; we build the legal framework that allows your business and family to thrive in the Kingdom.

22/03/2026

Investing in Thailand: How to buy a secure asset, not just a scale model.

Beyond the Glossy Brochures: A Legal Reality Check at the House & Condo Expo.

In my role at Ray Law, I’m frequently asked by international clients: "We’ve established our business and secured our visas - now, where is it actually safe to buy property in Bangkok?"

To answer this with confidence, I spent today at the Expo in QSNCC, performing a "boots-on-the-ground" audit of the current market offerings.

The Reality: The architectural models are masterpieces of marketing. But as a Managing Partner of a law firm, my focus isn't on the infinity pool. I’m looking at the Title Deeds, verifying the EIA approval status, and checking the remaining Foreign Quota.

The tone of the conversation usually changes the moment a legal professional starts asking the "uncomfortable" questions. 😅

We are currently compiling a private shortlist of projects that meet our strict legal compliance standards for our clients.

If you’re currently navigating the Thai property market and would like a second opinion on the legal side of a deal, I’m happy to share my notes from the field. Feel free to reach out via DM. ⚖️🏢

18/03/2026

The tax change in Thailand many expats are still ignoring.

The tax mistake many expats in Thailand only discover after moving money

An expat lives in Thailand for a few years.

Income comes from abroad.

Savings grow outside Thailand.

Everything feels under control.

Then one day - a large transfer is made into Thailand.

And that’s when the questions start.

“Do I need to pay tax on this?”

“Is this already taxable?”

“Was I supposed to plan this earlier?”

Since 2024, Thailand applies tax to foreign income brought into the country by tax residents.

And many expats only realize this when it’s already too late to structure things properly.

In practice, we often see the same situations:

- large transfers into Thailand without tax planning

- misunderstanding of tax residency (180+ days rule)

- mixing old and new income

- lack of documentation for the origin of funds

What makes this more complex is that Thailand uses a progressive tax system (as shown in the attached table).

⚖️ Practical perspective

The key issue is not just whether you pay tax.

It is when and how your money enters Thailand.

The same income can be:

- tax-efficient

or

- unexpectedly taxable

depending on structure and timing.

And most problems only become visible after the transfer is made.

📩 Ray Law advises expats and business owners on tax structuring, residency planning, and cross-border income in Thailand.

16/03/2026

The venture capital problem many startups in Thailand discover too late.

A venture capital deal in Thailand looked perfect - until the next investor arrived

A startup raises its first investment.

The founder is happy.

The investor gets equity.

Everyone signs the documents.

On paper, everything looks clean.

But a year later a new investor wants to join the next funding round.

And suddenly the problems appear.

The shareholder agreement doesn’t work for the new round.

Foreign ownership rules complicate the structure.

Control rights are unclear.

And investors start asking questions the founders never expected.

This happens more often than people think.

In Thailand, venture capital deals are not only about valuation or dilution.

They are about how the investment is legally structured from the beginning.

Because once the company grows, that structure gets tested.

Usually during:

- the next funding round

- disagreements between founders and investors

- governance decisions

- or exit negotiations

⚖️ Practical perspective:

Many early-stage deals look simple.

But experienced investors usually ask a different question:

“Will this structure still work when the next investor arrives?”

The answer often determines whether a startup scales smoothly - or runs into legal friction later.

📩 Ray Law advises founders and investors on venture capital structuring, shareholder agreements, and cross-border investment in Thailand.

09/03/2026

What happens in the first hours after an arrest in Thailand can decide the entire case.

For many foreign residents and business owners in Thailand, interactions with the legal system are something they never expect.

Until suddenly they do.

An arrest in Thailand can happen faster than most people realize - and what happens in the first hours can significantly affect the entire case.

In practice, several key stages follow an arrest.

1️⃣ The initial police detention

Under Thai criminal procedure, police may detain a person for up to 48 hours after an arrest before presenting the case to a court.

During this period, the police conduct preliminary questioning and prepare the initial case file.

For many foreigners, this is the most critical moment - because statements made during questioning may later be used in court.

2️⃣ Basic rights during arrest

Thai law provides several fundamental protections for a detained person, including:

• the right to be informed of the charges

• the right to remain silent

• the right to consult a lawyer

• the right to notify a trusted person about the arrest.

However, exercising these rights correctly often requires legal guidance.

3️⃣ Court review and remand

If the investigation cannot be completed within the initial detention period, the police must bring the case before a court.

Judges may authorize continued detention in 12-day periods, potentially extending the investigation phase for several weeks depending on the case.

At this stage, bail may be requested.

For foreign nationals, courts often consider factors such as:

• ties to Thailand

• employment or business presence

• risk of leaving the country

Why early legal strategy matters

Many people assume legal defense begins in court.

In reality, the most important legal decisions often happen before the case even reaches trial.

The first statements, the arrest record, and the bail strategy can all shape how the case develops.

⚖️ Practical perspective

For foreigners living, investing, or doing business in Thailand, preparation matters.

The key question is not only:

“Can I handle the situation if something happens?”

but rather:

“Do I have legal support that understands how the system works from the first hour?”

Early legal intervention often determines whether a situation escalates - or stabilizes.

📩 If you or someone you know requires immediate legal assistance in Thailand, Ray Law provides guidance and representation during the arrest and investigation stages.

26/02/2026

The provident fund problem most employers don’t see coming.

For many business owners in Thailand, provident fund issues don’t arise when the company is formed.

They tend to surface later - when the stakes are higher and the timing is worse.

Most often during:

• employee disputes

• internal audits

• investor due diligence

• M&A transactions

• or labor inspections

Common pressure points we see include:

• inconsistent employee benefit structures

• unclear eligibility policies

• misalignment between employment contracts and actual benefits

• lack of internal documentation or fund governance

Individually, these issues may seem manageable.

Collectively, they can materially increase employer exposure.

Why this matters for business owners now

Thailand’s regulatory environment is steadily moving toward:

• greater employee protection

• stronger benefit transparency

• more structured employer obligations

As companies scale, hire foreign staff, or prepare for investment, provident fund compliance is increasingly reviewed as part of broader legal due diligence.

What used to sit quietly within HR is now often examined as a governance and risk signal.

⚖️ Practical perspective for employers

If you operate a business in Thailand, the better question today is not:

“Do we need a provident fund?”

but rather:

“Would our current structure withstand external review?”

A focused legal review typically looks at:

• alignment of employment contracts and benefits

• eligibility and contribution policies

• internal documentation and governance

• consistency across Thai and foreign employees

In practice, addressing these points early is significantly easier - and less costly - than fixing them under audit or transaction pressure.

📩 If you would like an objective review of your current provident fund setup in Thailand, Ray Law is available to assist.

20/02/2026

Thai FDA Compliance - Simple on Paper, Risky in Practice.

Entering the Thai market in sectors like food, cosmetics, supplements, or medical products often looks straightforward.

In practice, FDA compliance in Thailand is where many projects quietly stall.

Here is why.

1️⃣ The Thai FDA Is Product-Specific

In Thailand, approval is not just about the company - it is about each product.

Different categories require different:

• registration pathways

• technical documentation

• labeling formats

• testing requirements

Using the wrong pathway can significantly delay market entry.

2️⃣ Documentation Must Match Thai Standards

One of the most common issues we see is reliance on foreign certificates or overseas compliance.

While helpful, these documents rarely replace Thai FDA requirements.

Typical risk areas include:

• incorrect product classification

• non-compliant labeling

• incomplete ingredient disclosure

• missing local responsible party

These issues often surface late - when timelines and budgets are already tight.

3️⃣ Timing Is Often Underestimated

FDA approval in Thailand is not always fast.

Processing time depends on:

• product category

• risk level

• completeness of the submission

• regulator queries

Poor preparation at the beginning almost always leads to longer approval cycles.

⸻

⚖️ Professional perspective

Thai FDA compliance is not just a filing exercise - it is a regulatory strategy.

When structured correctly, it enables smooth market entry.

When handled informally, it often results in delays, rejections, or costly restructuring.

If you are planning to bring regulated products into Thailand, the key question is not whether approval is required - but whether your pathway is built correctly from the start.

ที่อยู่

1168 Lumpini Tower, 90 Rama IV Road, Thung Maha Mek, Sathon
Bangkok
10120

เวลาทำการ

จันทร์	08:30 - 18:00
อังคาร	08:30 - 18:00
พุธ	08:30 - 18:00
พฤหัสบดี	08:30 - 18:00
ศุกร์	08:30 - 18:00
เสาร์	08:30 - 17:30

เว็บไซต์

https://raylaw.co/

แจ้งเตือน

รับทราบข่าวสารและโปรโมชั่นของ Ray Lawผ่านทางอีเมล์ของคุณ เราจะเก็บข้อมูลของคุณเป็นความลับ คุณสามารถกดยกเลิกการติดตามได้ตลอดเวลา

ต้องการให้ธุรกิจของคุณ ธุรกิจ ขึ้นเป็นอันดับหนึ่ง การปฏิบัติตามกฎหมาย ใน Bangkok?