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FRANK Legal & Tax

Global Standards, Local Expertise. FRANK Legal & Tax is a boutique international law firm with offices in Bangkok and Phuket.

Our offices provide international standard legal services, with an in-depth, personal knowledge of the local environment. In our Bangkok office we specialize in corporate and real estate matters and offer comprehensive services for small and medium-sized businesses as well as property purchasers. Our Phuket office focuses primarily on real estate law.

17/09/2026

FRANK Legal & Tax at the Chinese Enterprise Globalization Conference 2026

At the invitation of Leadvisor Global, our Partner, Sireetorn Keeratiwetchakul, attended and spoke at the Chinese Enterprise Globalization & Global Professional Services Conference 2026 in on 9 September 2026.

The conference brought together hashtag and professional service providers to discuss overseas investment, localization, compliance and international expansion, including and joint ventures.

Sireetorn presented Thailand as a strategic investment destination for Chinese companies, sharing insights into the investment environment, market entry considerations and opportunities for foreign investors. She also introduced FRANK Legal & Tax and our legal, tax, corporate and related services in Thailand, followed by a Q&A with participants.

Thank you to Leadvisor Global for the invitation and for bringing together businesses and professional advisers to support Chinese companies expanding internationally.

Read more: https://franklegaltax.com/flt-participates-in-chinese-enterprise-globalization-conference-2026/

15/09/2026

What Is the BOI in Thailand—and Why Does It Matter for Investors?

Thailand’s Board of Investment (BOI) is a key legal gateway for businesses seeking to establish or expand operations in Thailand.

Key points to understand:

🔹Up to 8 years of corporate income tax exemption
🔹Import duty exemptions on machinery and raw materials
🔹100% foreign ownership permitted in many sectors
🔹Land ownership rights for approved projects
🔹Incentives linked to sector, location, and economic contribution

However, BOI promotion is conditional. Businesses must meet strict eligibility criteria and comply with ongoing reporting and operational requirements.

Before applying, consider:

🔹Whether your activity qualifies under BOI regulations
🔹The compliance obligations attached to incentives
🔹The long-term viability of your investment structure

Full article: https://franklegaltax.com/what-is-the-boi-in-thailand/

08/09/2026

Tax considerations can make or break an M&A transaction.

When investing in Thailand, choosing between a share purchase and an asset acquisition is not just a commercial decision—it also has significant tax implications.

Our latest article explains the key taxes that investors should consider, including:

🔹 Corporate income tax and capital gains
🔹 VAT and Entire Business Transfers (EBTs)
🔹 Stamp duty and land transfer costs
🔹 BOI tax incentives
🔹 Tax due diligence before closing
🔹 Structuring strategies for cross-border acquisitions

Whether you are acquiring a Thai company or expanding your regional presence, understanding the tax landscape is essential for reducing risk and improving transaction efficiency.

Read the full article: https://franklegaltax.com/taxation-of-ma-transactions-in-thailand-what-you-need-to-know/

01/09/2026

30+30+30 lease structures are no longer as secure as many investors believe.

Thailand's Supreme Court has confirmed that lease arrangements attempting to extend beyond the statutory 30-year limit through automatic or pre-agreed renewals cannot be legally enforced.

The ruling means:
🔹 Lease terms remain limited to 30 years.
🔹 Future renewals require fresh agreement between both parties.
🔹 Pre-agreed renewal clauses do not guarantee continued rights.
🔹 Investors should carefully review long-term leasehold arrangements.

At FRANK Legal & Tax, we advise investors and developers on compliant lease structures and strategic alternatives for property ownership in Thailand.

Read the full article: https://franklegaltax.com/303030-lease-structures-in-thailand/

28/08/2026

Thailand Updates DTV Requirements and Deportation Rules

Thailand is introducing additional documentation requirements for Destination Thailand Visa (DTV) applications from 31 August 2026, including:

🔹 Proof of permanent residence in the application jurisdiction
🔹 A police clearance certificate issued within six months

Separately, a new Deportation Regulation B.E. 2569 (2026) entered into force on 28 August 2026, establishing a more structured administrative framework for deportation proceedings involving foreign nationals.

For foreigners living, working or operating businesses in Thailand, these developments reinforce the importance of maintaining immigration, employment and corporate compliance.

Read full article: https://franklegaltax.com/dtv-updates-from-31-august-2026-and-thailands-new-deportation-regulation/

27/08/2026

We are delighted to announce that FRANK Legal & Tax has been named “Best Real Estate & Tax Law Firm 2026 – Thailand” by APAC Insider as part of the APAC Legal Awards 2026.

This recognition reflects our commitment to providing high-quality, practical, and commercially focused legal and tax advice to clients in Thailand and internationally.

Our real estate and tax practices assist clients with matters including:
🔹Property transactions and due diligence
🔹 Lease arrangements and property development
🔹 Foreign investment considerations
🔹 Thai tax matters and corporate structures

We sincerely thank our clients and partners for their continued trust and support.

Read more: https://franklegaltax.com/frank-legal-tax-named-best-real-estate-tax-law-firm-2026-thailand-by-apac-insider/

We remain committed to delivering practical legal and tax solutions for businesses and investors navigating Thailand’s regulatory environment.

18/08/2026

Thailand has introduced new rules allowing authorities to seek expedited court orders to remove certain online content under the amended Computer Crime Act.

The new MDES notification significantly expands the types of content that may be subject to urgent takedown measures.

Key developments include:
🔹 Broader categories of online content eligible for expedited removal
🔹 Increased compliance considerations for digital platforms and online service providers
🔹 Additional regulatory attention for e-commerce and fintech businesses
🔹 Greater importance of reviewing online advertising and user-generated content policies

Businesses operating online in Thailand should assess whether their platforms, marketing activities, and compliance procedures align with the new regulatory framework.

Read more: https://franklegaltax.com/thailands-new-online-content-removal-rules-what-businesses-need-to-know/

11/08/2026

Thailand's Personal Data Protection Committee (PDPC) has issued a new notification setting out detailed requirements for handling data access requests under the Personal Data Protection Act (PDPA).

The new rules cover:
🔹 Request submission channels
🔹 Identity verification
🔹 Response timelines
🔹 Methods for providing access
🔹 Grounds for refusal
🔹 Fees and recordkeeping

The notification will take effect 60 days after its publication in the Government Gazette. Organizations should review their internal procedures to ensure compliance before the new requirements become effective.

Read full article: https://franklegaltax.com/thailand-introduces-new-data-access-requirements-under-the-pdpa/

04/08/2026

Thailand Moves Company Registration Fully Online from July 1, 2026

Thailand has taken another major step in its digital government initiative.
Starting 1 July 2026, all new partnerships and limited companies must be registered exclusively through the DBD Biz Regist online platform. Walk-in applications at the Department of Business Development will no longer be accepted.

What businesses should know:
🔹 Company registration becomes fully digital
🔹 Applications can be submitted 24/7
🔹 Registration documents are issued electronically
🔹 Digital filing does not change legal compliance requirements
🔹 Foreign investors must still comply with the Foreign Business Act and nominee shareholder rules

Although the registration process becomes more convenient, businesses should ensure that their company structure and supporting documentation are accurate before filing.

Read Full Article: https://franklegaltax.com/thailand-moves-to-fully-digital-company-registration-what-changes-on-july-1-2026/

30/07/2026

Thailand Proposes Major Changes to Visa-Free Entry and Immigration Rules

The Thai Cabinet has approved proposed changes to Thailand's current visa-free entry framework, including a potential reduction of the existing 60-day visa-free stay for nationals of approximately 93 countries.

The proposed measures may include:

🔹 Reduction of visa-free stays to 30 days for most affected nationalities, with some potentially limited to 15 days
🔹 Reduction of the Visa on Arrival list from 31 countries and territories to four
🔹 Stricter controls on repeated land-border entries and visa runs
🔹 A proposed THB 300 tourism-related arrival fee for international air passengers
🔹 Increased scrutiny of onward travel, financial means, and accommodation arrangements
🔹 Enhanced cooperation between Thai authorities and foreign law enforcement agencies

Full article: https://franklegaltax.com/thailand-proposes-major-changes-to-visa-free-entry-and-immigration-rules/