In the spotlight

In cases where a party pays an owner for installation of advertising banners, service kiosks, or other self-service facilities on the owner’s premises, the arrangement is commonly referred to as a “lease of space”. However, for tax purposes, the applicable Thai tax treatment is not determined by the terminology used by the parties, but by the legal rights and obligations created under the agreement.

Blumenthal Richter Sumet & Schuler is pleased to announce the successful conclusion of its 2026 Summer Internship Program, which welcomed an outstanding group of aspiring legal professionals and law students from leading educational institutions in Thailand and abroad.

While conventional loan arrangements are commonly used where financing is obtained from a limited number of lenders, debentures and convertible debentures may provide an alternative means of raising capital from multiple investors under a single issuance and offer a more flexible investment structure for both issuers and investors.

Andreas Richter (Senior Partner) and Che Zhe (Head of China Practice) Understanding the legal process, timelines, and practical challenges of

Blumenthal Richter Sumet & Schuler (“BRS&S”) is proud to announce that the firm has been honored with an award for “Recognition of Outstanding Partnerships” by the Faculty of Law, Chulalongkorn University, in recognition of its support for the inaugural year and pilot phase of the Faculty’s LLBel Externship Program.

Thailand continues to strengthen its position as a regional investment hub through measures aimed at facilitating high-value and technology-driven investments. Most recently, the Board of Investment (“BOI”) launched the Investment Acceleration Program (Thailand FastPass), a new initiative designed to streamline approvals and permits for strategic investment projects and expedite their implementation.

The program forms part of the government’s broader economic strategy to attract advanced industries, enhance Thailand’s competitiveness, create high-quality employment opportunities, and support the country’s long-term objective of becoming a high-income economy.

Thailand has long been a preferred destination for Chinese investors seeking holiday homes, retirement properties, and real estate investment opportunities. Popular destinations such as Phuket, Koh Samui, Pattaya, and Bangkok continue to attract significant foreign interest. However, recent enforcement actions by the Thai authorities highlight the importance of ensuring that property acquisitions and investment structures comply fully with Thai law.

Andreas Richter (Senior Partner) and Naddawan Oulansakoonchai (Associate) The rapid integration of artificial intelligence (“AI”) into the modern workplace has

Importing goods into a domestic market may become more complex where such goods incorporate intellectual property rights owned by entities located outside the territory. In such cases, importers are generally required to make two types of payments: the purchase price and royalties payable to the intellectual property owner.

The Securities and Exchange Commission of Thailand (the “SEC”) has revised the rules governing Material Transactions (“MT”) and Connected Transactions (“CT”), as announced in late 2025 under the Notification of the Capital Market Supervisory Board No. TorJor. 45/2568 Re: Rules on Material Transactions and the Notification of the Capital Market Supervisory Board No. TorJor. 46/2568 Re: Rules on Connected Transactions, respectively, to enhance investor protection in line with international standards, promote good corporate governance and sustainability, as well as reduce the regulatory burden of listed companies.