Accounting & Legal in Thailand

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.