Remembering Graham Macdonald MBE

Remembering Graham Macdonald MBE Our friend, founding partner, mentor, and inspiration PRESS RELEASE | 7 September 2026 It is with very heavy hearts that we share the passing of our best friend, founding partner, mentor, and source of inspiration, Graham Macdonald MBE. Last Thursday, 3rd September, Graham sadly succumbed to an illness that he had…

Doing Business in Thailand in 2026: Incentives, Programs, and What Has Changed for Foreign Investors

Doing Business in Thailand in 2026: Incentives, Programs, and What Has Changed for Foreign Investors Doing Business in Thailand in 2026: Incentives, Programs, and What Has Changed for Foreign Investors Quick answer: Thailand is actively courting foreign investment through BOI promotion (up to 100% foreign ownership, corporate income tax holidays of up to 13 years,…

PND 94 Half-Year Personal Income Tax: Who Must File by 30 September 2026 — and Who Doesn’t

PND 94 Half-Year Personal Income Tax: Who Must File by 30 September 2026 — and Who Doesn’t Quick answer: PND 94 (ภ.ง.ด.94) is Thailand’s half-year personal income tax return, covering income earned from January to June. It applies only to income under Sections 40(5)–(8) of the Revenue Code — rental income, licensed professional fees, contracting…

PND 51 Mid-Year Corporate Tax: How Profit Estimates Can Trigger a 20% Surcharge — and How to Avoid It

PND 51 Mid-Year Corporate Tax: How Profit Estimates Can Trigger a 20% Surcharge — and How to Avoid It Quick answer: PND 51 (ภ.ง.ด.51) is Thailand’s half-year corporate income tax return, due within two months after the end of the first six months of a company’s accounting period — 31 August 2026 for calendar-year companies,…

Your Accountant Sends You a Report Every Month. But Does It Tell You Anything?

Your Accountant Sends You a Report Every Month. But Does It Tell You Anything? Pages of numbers. GL entries. Figures that technically add up but don’t actually tell you whether your business is healthy, whether something went wrong, or what you should do next. Most accounting reports are built for compliance — not for you.…

Opening a Bank Account in Thailand in 2026: What Has Actually Changed

  Opening a Bank Account in Thailand in 2026: What Has Actually Changed The friction you are experiencing is not branch-level discretion. It is policy — and it is coordinated. Key Takeaways Tourist visas, visa exemptions, and DTV holders are now effectively excluded from opening personal bank accounts across all major Thai banks. Long-stay visa…

Nominee Enforcement Update: From Warning Letters to Police Summons

Enforcement has moved beyond administrative letters — shareholders are now receiving police summons from ECD and DSI Nominee Enforcement Update: From Warning Letters to Police Summons In March we flagged the escalation. Since then, the enforcement picture has sharpened considerably. Key Takeaways Since March 2026, nominee enforcement has shifted visibly from administrative review to active…

Thailand’s Land Office Tightens the Net on Nominee Structures

Thailand’s Land Department announced a significant escalation in nominee enforcement — May 19, 2026 Thailand’s Land Office Tightens the Net on Nominee Structures Pre- and post-transfer scrutiny is now standard practice — not an exception. Key Takeaways The Land Department now conducts formal checks both before and after every land transfer where a nominee structure…

The “Police Summons” Reality: Nominee Enforcement Is Escalating

  The “Police Summons” Reality: Nominee Enforcement Is Escalating Summary : Thai authorities (ECD and DSI) have shifted from routine audits to criminal investigations. They are now issuing formal police summons to directors of suspected nominee structures, particularly those holding high-value assets without operational substance. From Routine Audits to Police Investigation Companies operating with a…

The 180-Day Rule: Are You Accidentally a Thai Tax Resident in 2026?

The 180-Day Rule: Thailand Tax Residency Guide (2026 Update) The 180-Day Rule: Are You Accidentally a Thai Tax Resident in 2026? Executive Summary: In 2026, tax residency in Thailand is determined by a simple “Day Count” rule. If you spend 180 days or more in the Kingdom within a calendar year, you are legally a…