In Thailand's real estate and M&A market, it is common for investors to acquire shares in a property-holding company rather than purchasing the underlying land directly. From a commercial perspective, such structures may offer advantages in terms of transaction efficiency, continuity of licenses, contractual relationships, and operational infrastructure. However, where the target company's primary asset is real estate, the distinction between a share acquisition and a property transfer can become increasingly blurred from a tax and regulatory perspective.
Accounting & Legal in Thailand
For many years, cloud contracting focused primarily on uptime commitments, cybersecurity obligations, disaster recovery provisions, and service credits. In 2026, however, a far more strategic issue has emerged in Thailand's public sector technology procurement environment: digital sovereignty.
Effective 1 January 2026, Thailand abolished the customs duty exemption previously available for imported goods with a value not exceeding THB 1,500. As a result, virtually all imported products entering Thailand are now subject to VAT and, where applicable, import duties.
