Thailand’s foreign investment environment entered a significant new enforcement era on 1 April 2026 following the implementation of Department of Business Development (“DBD”) Order No. 1/2569. While the Foreign Business Act (“FBA”) itself has not fundamentally changed, the government’s interpretation of foreign dominance and nominee shareholding structures has become substantially more aggressive and sophisticated.
Accounting & Legal in Thailand
Thailand’s investment promotion landscape is entering a significant transition as the OECD’s Pillar Two Global Minimum Tax (GMT) framework begins reshaping how multinational enterprises evaluate tax incentives worldwide.
Thailand is rapidly transforming its investment and immigration ecosystem through the integration of Digital Work Permits (D-WP) under the BOI Single Window system. The reform reflects the government’s broader strategy to position Thailand as a regional innovation and investment hub for advanced industries, particularly in sectors such as Artificial Intelligence, semiconductors, digital services, biotechnology, and smart manufacturing.
