Accounting & Legal in Thailand

Crypto-Asset Settlement in Bangkok Real Estate: The New Frontier of Timestamp Valuation, Tax Recognition, and Audit Risk

Thailand's digital asset landscape has entered a new phase of maturity. While the Bank of Thailand (BOT) and the Securities and Exchange Commission (SEC) continue to prohibit the use of cryptocurrencies as a general medium of payment for goods and services, digital assets remain legally tradable investment assets when transacted through licensed digital asset operators. As a result, a growing number of foreign investors are utilizing cryptocurrency holdings as a source of funds for acquiring high-value Bangkok real estate, particularly luxury condominiums and investment-grade properties.

Thailand’s New Era of Escrow Governance: How Ring-Fenced Accounts Are Reshaping Off-Plan Condominium Development

Thailand’s condominium sector is entering a new phase of financial regulation. Following several years of heightened concerns surrounding project delays, developer liquidity pressures, and investor protection, regulators have intensified their focus on the handling of purchaser funds in off-plan developments.

Thailand’s 2026 “Substance-Over-Form” Revolution: The End of Nominee Property Companies and the Rise of Corporate Transparency

For more than two decades, one of the most common structures used by foreign investors seeking indirect control of Thai land involved the establishment of a Thai limited company where Thai nationals nominally held 51% of the shares while foreign investors retained effective control through preferential voting rights, director authority, shareholder agreements, financing arrangements, or undisclosed side contracts.

Thailand's Premium Immigration Framework in 2026: Moving Beyond Traditional Work Permits and 90-Day Reporting

Thailand's immigration and foreign workforce policies have undergone one of the most significant transformations in decades. While traditional Non-Immigrant B visa holders continue to operate within a legacy compliance framework, investors, multinational corporations, highly skilled professionals, and remote workers are increasingly benefiting from a new generation of immigration programs designed to support economic growth, foreign direct investment, and global talent mobility.

Thailand’s Tax Harmonization Era: The 17% LTR Advantage vs. The DTV Remittance Exposure

Thailand’s immigration framework has evolved beyond a simple residency program. By 2026, visa selection has become a tax-planning decision, particularly for foreign executives, digital entrepreneurs, remote professionals, investment managers, and globally mobile founders operating within the Kingdom.

Thailand's Visa Run Crackdown: How Immigration Intelligence Is Reshaping Long-Term Residency Strategy in 2026

Thailand's immigration policy is undergoing a fundamental transformation. For decades, the Kingdom maintained a relatively flexible approach toward short-term visitors, allowing many foreign nationals to extend their presence through a combination of visa exemptions, tourist visas, and periodic border runs.