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Assignment of Rights under a Real Estate Sale and Purchase Agreement

In Thailand, many investors enter into sale and purchase agreements for condominiums at an early stage of construction with the intention of reselling the completed property for profit. If a new buyer appears before construction is completed and ownership is transferred, it is possible to enter into an assignment agreement with the developer and effectively …

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Turnkey Real Estate Transaction Support

Our services, Real Estate Transactions

Purchasing real estate in Thailand is more than just registration with the Land Department.Each transaction requires careful preparation: document verification, understanding the obligations of the parties, and calculation of taxes and fees. We provide full support for real estate transactions from A to Z, including: There is a list of required documents and recommended steps …

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Contracts

Contracts, Our services

Any transaction in Thailand should be оформлен in a written contract, signed by the parties and two witnesses — except in cases where the law requires a specific form (for example, real estate sale and purchase must be registered with the Land Department). A properly drafted contract: When drafting a contract, it is important to: …

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Personal Income Tax: Mid-Year Tax Filing for 2025

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If you received income in the first half of 2025, do not forget about your obligation to file a mid-year tax return. Below is a breakdown of when filing is required, which form to use, how the tax is calculated, and what documents are needed. Reporting period and deadline Who is required to file a …

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Personal Income Tax on Foreign Income: Possible Changes in 2025

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Thailand is once again considering changes to the taxation of income earned abroad and remitted into the country. These changes apply only to tax residents — individuals who stay in Thailand for 180 days or more per year. Non-residents are not affected. How it worked before January 1, 2024 Conclusion:It was sufficient to delay the …

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Property Owner Taxes: Freehold vs Leasehold

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Everyone is familiar with the key difference between freehold and leasehold: the former represents ownership, while the latter is a right of use (lease). The scope of rights differs significantly — and so does taxation. Land and Building Tax (for properties valued up to 50 million THB) This difference is explained as follows: As a …

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How to File a Personal Income Tax Return

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We are starting work on filing personal income tax returns for 2024. Below you will find detailed information on reporting forms, the filing process, our service fees, and potential consequences of non-compliance. Our service fees Which tax forms should be used? ✔️ If you received only salary income in 2024 and had no other income …

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Corporate Income Tax: What to Complete Before Year-End

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If during the year you, as a director or employee, received payments from clients for company services or goods into your personal account — make sure to transfer these funds to the company account before the end of the reporting year. Also remember: all amounts received in your personal account must be supported by proper …

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Unfair Contract Terms Act: When Can a Contract Be Revised?

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We would like to highlight a unique law in Thailand which, under certain circumstances, can become a safeguard in disputes with an unfair seller, landlord, or service provider. What does the law regulate? This law protects the rights of the party in a weaker bargaining position due to differences in social status, financial standing, lack …

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What Risks Does a Foreigner Face If a Thai Shareholder Is Nominal?

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In light of recent developments, it is important to revisit the issue of Thai shareholders. Although the events of May–June 2024 may have faded from attention, that period marked the beginning of active inspections of companies in Phuket, later extending to Samui and Phangan. Regulatory focus may now shift to Pattaya, where properties in the …

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