Executive Summary In the context of Thailand's economic system and property laws, the enforcement of the Land and Building Tax Act B.E. 2562 (2019)  represents the most significant structural change in decades. It shifted the tax base from "Rental Value" to "Appraisal Value," reflecting the true asset value. However, the complexity of the tax structure, particularly for the Tax Year 2026 (B.E. 2569) —marked by complications from deadline extensions and rate increases for vaca

Executive Summary: Ending the Era of Leniency, Facing Tax Reality In Thailand's legal and real estate economic landscape, this period marks the most significant transition since the enactment of the Land and Building Tax Act B.E. 2562 (2019) . For nearly five years, property owners and developers have operated under a "transitional umbrella," consisting of provisional clauses, COVID-19 relief measures (which reduced tax by up to 90%), and frozen appraisal values. However, leg

Case Examples: How Scam Cases Are Handled in Practice To illustrate the legal process, below are two realistic case scenarios (anonymized) demonstrating how Thai law would deal with an online scam affecting a foreign resident. These examples include timelines, key legal steps, and potential outcomes: Case Study 1: Call-Center Scam – Rapid Response and Asset Freeze Scenario John, a 65-year-old British retiree in Chiang Mai, receives a call from someone impersonating a “Cyber P

Rights and Remedies of Scam Victims in Thailand Foreign residents in Thailand who fall victim to an online scam have a range of legal...

Thailand has witnessed a surge in technology-enabled scams in recent years, prompting robust legal reforms and enforcement efforts....

Legal due diligence constitutes a fundamental investigative process for assessing legal risks and opportunities inherent in target...

In the complex landscape of corporate transactions and business acquisitions, due diligence represents a fundamental investigative...

International commercial contracts operate within a complex framework of interconnected legal systems, with the United Nations Convention...