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.
Accounting & Legal in Thailand
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 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 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 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.
For decades, foreign companies entering Thailand faced a structural limitation that significantly influenced workforce planning: the requirement to employ four Thai nationals for every foreign employee sponsored under a standard Non-Immigrant B visa and traditional work permit structure.
