Thailand

Whether as its own production or service location or as a hub for further economic activities in South East Asia: Thailand, with its central location and immediate proximity to Cambodia, Laos, Malaysia and Myanmar, offers a variety of attractive investment opportunities for companies from Germany and Europe. In order to actively encourage foreign investment, the Thai government has created a modern infrastructure, free trade zones and both tax and non-tax incentives. Thailand's most important and successful economic sectors include car manufacture, electronics and electrical engineering, renewable energies, food processing, chemicals and plastics, mechanical and plant engineering and construction, building and construction industry, information and communication technology, environmental technology and medical technology.

In order to offer our clients comprehensive and competent advice, we have established a team of Thai and German advisors who are available to answer all your questions.

Our goal is to ensure our clients in Thailand can concentrate on their business. To this end, our team of German and Thai lawyers can offer tailor-made and practice-oriented solutions: we can advise on market entries, illustrate the advantages and disadvantages of different legal forms and can help with the incorporation/registration of companies in Thailand. We can then also advise on all relevant legal and tax issues. Business management advice and services (e.g. support with bookkeeping and payroll accounting for employees) round off our offer.

Our legal and tax advisory services

Market entry and choice of legal form
Establishing corporations, branches, representative offices and regional offices
Forming joint ventures
Domestic and cross-border mergers and acquisitions
Legal due diligence reviews
Integration following the merger of companies (post-merger integration)
Corporate restructurings
Implementing corporate and tax structures
Drafting partnership agreements, articles of association and other documents of incorporation
Shareholder disputes
Arbitration within the company

General terms and conditions
Supply and purchase agreements
Product liability claims
Distribution agreements
Agency agreements

International taxes (inbound and outbound)
Direct and indirect taxes, sales and service taxes
Transfer pricing

Purchase and transfer of real estate
Representation with authorities
Negotiating and drafting purchase agreements and commercial leases

Employment contracts for employees and managing directors
Work(ing) guidelines
Employment law mediation and court proceedings
Organisational restructuring, reconciliation of interests and social compensation schemes
Secondment agreements
Social security

Visa applications
Applications for work permits
Residence permits for relatives (Dependant Pass)
Permanent Residency - PR

Cross-border and national litigation
Alternative dispute resolution: cross-border and national arbitration and mediation
Resolving investment disputes

Liquidation
Insolvency proceedings

Our corporate services

1. Provision of staff for positions required by law

Company Secretary
Nominee Director
Nominee Manager
Registered Accountant

2. General advisory services to ensure compliance with the laws

Implementing corporate governance and compliance procedures
Preparing the books and registers required by law and ensuring they are kept safe
Ensuring the company seal is kept safe
Drafting and submitting all the required forms and necessary documents to the commercial register
Filing financial statements
Drafting notices, minutes and other documents in connection with board meetings and shareholder meetings (annual general meetings and extraordinary general meetings)
Advising on and assisting with changes:
- corporate name change
- amending documents of incorporation
- changing the capital structure (transfer of shares, repurchasing of shares, etc.)
- change in ownership
- change of board members, managing directors, auditors and company secretaries
- change of registered office
Opening bank accounts and assisting with the change of signatories

Companies in Thailand are subject to a variety of legal requirements in the area of financial accounting and tax returns. Minimum requirements include certification of the books by a qualified Thai accountant, an audit and the submission of semi-annual and annual income tax returns, withholding tax returns and VAT declarations. Our team can provide a qualified Thai accountant and perform the legal obligations in the area of accountancy. This allows our clients to concentrate fully on the growth of their business

1. Bookkeeping

Recording all incoming payments and monies
Compiling monthly reconciliation of accounts
Recording all trade receivables
Recording all trade payables
Recording prepaid expenses
Recording all purchased assets and related depreciation
Recording all sales and service taxes on taxable purchases/supplies
Drafting regular financial reports

2. Management Reports

Compiling profit and loss accounts and balance sheets
Compiling a financial analysis of receivables and liabilities taking into account their age
Economic advisory services, such as annual reports and drafting business plans
Preparing budgets and comparison and analysis of financial performance figures

3. Statutory Financial Accounting

Preparing financial statements
Preparing consolidated financial statements including consolidated cash flow statements, consolidated statement of changes in equity and notes to the financial statements in accordance with the Financial Reporting Standards (FRS)
Audit and calculation of provisions for taxes and provisions for deferred taxes for consideration in the financial statements
Revaluation of accounts into functional currency
Completing consolidation and main administrative reporting packages

4. Tax Returns

Registering the accountant with the Ministry of Commerce
Registering the company to enable the electronic filing of tax returns and annual financial statements
Preparing and submitting the annual financial statements to the Ministry of Commerce
Preparing and submitting the monthly VAT declarations (form P.P.30)
Preparing and submitting the monthly withholding tax returns (form PND.3 and PND.53)
Preparing and submitting the withholding tax returns (form PND.54) and VAT declarations (form P.P.36) for payments abroad
Preparing and submitting the semi-annual income tax returns (form PND.51)
Preparing and submitting the annual income tax returns (form PND.51)

We provide our clients with services in the area of cash and liquid asset management and payment processing. In smaller companies, where the separation of duties is important, our services fulfil the function of an additional internal control with regard to the spending of company funds.

Managing liquid assets deposited with us or held in the client's own bank accounts
Liquidity forecasts and the processing of receivables
Providing signatory services in order to settle payment obligations for the company, for example, with suppliers or in connection with the payroll or expense accounts of employees
Opening bank accounts and assisting with the change of signatories
Issuing payment vouchers and preparing cheques
Sending signed cheques to payees or transferring funds by telegraphic transfer

We provide comprehensive services in the area of administration and preparation of pay slips, employee data as well as employee benefits and social security contributions.

Auditing employee expense reports including payment
Calculating net salaries
Supplying payroll reports
Paying net salaries to employees' bank accounts, filing and paying income tax on behalf of employees to the relevant tax office and paying social security contributions via our client escrow account, as well as preparing confidential pay slips
Ensuring compliance with all reporting obligations by the financial and social security authorities

Key Contact >>

Key Contact

Fabian Lorenz, M.A.

Partner

T + 66 61 420 4049

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Team Thailand

Fabian Lorenz, M.A.
Partner
Bangkok

Download

Brochures

Entering the Markets of ASEAN

Luther in Thailand (EN)

Luther in Thaïland (FR)

Memo: Accounting and Tax Filings in Thailand

Memo: Registration of a Non-Profit Organisation in Thailand

Memo: A Guide for Shareholders in Thailand

Memo: A Guide for Company Directors in Thailand

Memo: Personal Income Tax in Thailand

Memo: Immigration Services in Thailand

Memo: Employment Law in Thailand

Memo: Establishing a corporate set-up in Thailand

Mergers & Acquisitions in Southeast Asia

Memo: The German Supply Chain Act and its implications on business operations in Thailand

Memo: Real Estate & Foreign Rights in Thailand

Memo: Working remotely from Thailand: legal, immigration and tax Q&A

Memo: Company Liquidation in Thailand

Newsflash: Legislative update on carbon business in Thailand

Newsflash: The Automotive Sector in Thailand

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Luther Law Firm (Thailand) Co., Ltd.

AIA Sathorn Tower, Rooms No. 2007-2008, 20th Floor 11/1 South Sathorn Road, Yannawa, Sathorn10120 BangkokThailand

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Berlin

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Europacity | Heidestraße 4010557 BerlinGermany

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Luther Rechtsanwaltsgesellschaft mbH

Avenue Louise 3261050 BrusselsBelgium

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Cologne

Luther Rechtsanwaltsgesellschaft mbH

Anna-Schneider-Steig 2250678 CologneGermany

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Delhi-Gurugram

Luther Corporate Services Pvt. Ltd.

Unit No. 812, 8th Floor, Emaar Capital Tower - 1, MG Road, Sikanderpur, Sector 26, Gurugram122 002, HaryanaIndia

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An der Welle 1060322 Frankfurt a.M.Germany

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Gänsemarkt 4520354 HamburgGermany

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Maqdir Imsail & Partners in collaboration with Luther LLP

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Karlstraße 10-1280333 MunichGermany

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Luther Solutions (Shanghai) Co., Ltd.

Hang Seng Bank Tower, Room 17-012, No. 1000 Lujiazui Ring Road, Pudong, Pilot Free Trade Zone200120 ShanghaiChina

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Luther LLP

4 Battery Road #25-01 Bank of China Building049908 SingaporeSingapore

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Stuttgart

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Lautenschlagerstraße 2470173 StuttgartGermany

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Yangon

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Uniteam Marine Office Building11111 YangonMyanmar

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