Thailand's capital markets are undergoing a significant transformation as blockchain technology introduces a new model for real estate investment. Through tokenization, ownership interests in commercial properties can be divided into digital units and offered to investors in fractional amounts, dramatically lowering traditional barriers to entry.
Accounting & Legal in Thailand
For decades, investors and property developers in Thailand have relied on indirect property transfers as a tax-efficient exit strategy. Rather than selling real estate directly, owners would transfer the shares of the company holding the property. Although the economic outcome remained largely the same, the legal structure created significantly different tax consequences.
Thailand's Long-Term Resident (LTR) Visa programme offers one of the few legal pathways through which qualifying foreign investors may acquire residential land in Thailand. Under Section 96 bis of the Land Code, eligible foreigners who invest at least THB 40 million in approved assets may apply to own up to one rai (1,600 square metres) of land for residential purposes.
