THANATHIP & PARTNERS

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Publications

Our lawyers have contributed several articles to leading legal journals. We also periodically share some of our knowledge with our clients, or update them on topical legal issues, in the form of our “Legal Express” publication.

This will generally provide our clients with helpful information, or address more specific legal issues in the areas of securities and banking, especially those which we believe are of relevant interest to our platinum clients. Certain editions of our “Legal Express” publication have also included comments, as well as practical solutions, or suggestions from Thai authorities.

Capital Gains Tax Exemptions for Investment in Startups
April 2025
Generally, capital gains are subject to personal or corporate income tax (as the case may be) under the Revenue Code. By virtue of the Royal Decree issued under the Revenue Code on Tax Exemption (No. 750) B.E. 2565 (A.D. 2022) (the “Royal Decree No. 750”), the tax exemptions on the capital gains arising from a sale of investment, whether directly or indirectly through Venture Capital (VC) or a Private Equity Trust (PE Trust), in qualified startups in targeted industries, will remain in place until 30 June 2032. This measure aims to strengthen Thai startups and tech companies, attract foreign tech investment, create more jobs, and drive Thailand’s economic growth.
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Incentives for Foreigners to Invest in Thailand
September 2022
During the past few decades, Thai governments have adopted and maintained their policy on welcoming foreigners to invest and work in Thailand. Recently, in order to further enhance competitiveness and attractiveness, the current administration has come up with four main schemes to provide additional benefits to attract and incentivise foreign investment in a number of dimensions as set out below.
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Thailand PDPA
June 2022
In light of the ever-growing importance of data privacy, the Personal Data Protection Act B.E. 2562 (A.D. 2019) (the “PDPA”) was published in the Royal Gazette on 27 May 2019 as the main legislation governing personal data protection in Thailand.
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Legalisation of Ride-Hailing Services
June 2021
On 23 June 2021, the Ministerial Regulation on Transport Vehicles via Electronic System B.E. 2564 (A.D. 2021) was published in the Royal Gazette as the first legislation legalising ride-hailing services in Thailand.
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E-meeting Law Eases Corporate Meetings
May 2021
The law on electronic meeting (e-meeting) was first introduced in Thailand in 2014 under the National Council Peace and Order No. 74/2557 (2014) Re: Electronic Meetings.
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Depositary Receipts in Thailand
March 2021
Investors in Thailand wishing to invest in foreign securities may not only do so directly via local licensed securities business operators but also via certain instruments issued in Thailand such as Depositary Receipt (“DR”), Derivative Warrant (DW), Foreign Investment Fund (FIF) and Exchange Traded Fund (ETF).
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