FRANK Legal & Tax > Bangkok, Thailand > Firm Profile
FRANK Legal & Tax Offices
130 – 132 Sindhorn Building 2, 10 Fl., Wireless Rd
FRANK Legal & Tax > Firm Profile
FRANK Legal & Tax is a boutique international law firm based in Bangkok. Established and run by a talented team of international lawyers with extensive experience in Thailand, we specialize in corporate and real estate, offering international quality, comprehensive legal services to small and medium-sized businesses, as well as those purchasing property. We understand the impact our legal advice has on the business decisions our clients make. We are also confident that our in-depth, personal knowledge of the local Thai environment will enable us to offer you out-standing interdisciplinary and integrated solutions. These always take into account the business perspective that our clients’ often complex operations demand.
The firms services: The lawyers at FRANK Legal & Tax have expertise across a wide range of legal issues, enabling the firm to provide a full range of legal services to local and foreign investors operating in Thailand.
The lawyers at FRANK Legal & Tax regularly write articles which feature in publications such as the Bangkok Post and Property Report South East Asia, and frequently host seminars and deliver speeches on the regulatory environment of investment in Thailand.
Experiences: Some of the high-profile projects FRANK Legal & Tax has worked on include:
- Advising a German institutional investor during the establishment of a portfolio in Thailand
- Providing a German energy company looking to set up biogas energy plants in Thailand with advice and representation regarding company establishment and BOI application
- Representing a medical research multinational during their entry into the Thai market, providing services that included BOI application and company formation
- Advising a Swiss investment company who was a creditor in a 30 Million THB insolvency case in Thailand
- Representing numerous property investors in Thailand
|Fabian Dopplerfirstname.lastname@example.org||+66 (0)2 117 9131-2|
Staff FiguresNumber of partners : 4 Number of lawyers : 6
LanguagesEnglish German Thai
MembershipsGerman-Thai Chamber of Commerce (GTCC) Institute of Directors Nextlaw Global Referral Network SwissThai Chamber of Commerce (STCC)
Press Releases30th November 2023 On November 8, 2023, Startup Grind Bangkok hosted a well-received and successful event featuring our colleagues Fabian Doppler and Nathathai Pichaisawad as participants in the panel discussion.
27th November 2023 On 30 August 2023, the Royal Gazette issued the ministerial regulations as an announcement regarding the amendment in the definition of the hotel, which led to changes in the requirements for owners who wish to operate hotels.
14th August 2023 Our new office is located in the Sindhorn Building, a prestigious and modern office complex in the heart of the city.
8th August 2023 Our firm has recently been working on a major M&A transaction, joining as Thai advisers in an international legal team led by UK based law firm Addleshaw & Goddard.
7th March 2023 FRANK Legal & Tax is pleased to announce Nathathai Pichaisawad as the firm’s latest Senior Associate in the Bangkok office.
16th January 2023 The FRANK Legal & Tax blog is one of the largest legal blogs in Thailand and has been ranked as the best Thailand law blog by Blogspot, one of the leading authorities on blogs.
6th January 2023 In 2022, we are marking our 10th Anniversary, celebrating ten years of confidence from our clients through delivering excellent support for businesses and investors in Thailand.
6th January 2023 Now open for business, FRANK Legal & Tax will provide clients with specialist and dedicated legal and taxation services on Koh Samui. Our team of advisors will advise commercial investors and private individuals in all areas of law and taxation. This includes, in particular, consultations on property law. So, contact us for support regarding investments you intend to make on Koh Samui.
15th October 2020 After an extensive legislative process, the National Legislative Assembly (NLA) has recently passed the new Land and Building Act (the “Act) comprising 94 Sections and introducing a new system on property taxation. With its announcement in the Royal Gazette, the Act will replace the old and outdated Land and House Tax Act B.E. 2475 (1932).
Legal Developments4th December 2023 Key Information on Revenue Department Order No. 162/2023 Additionally, to the Q & A paper on the new tax regulations published by the Thai Revenue Department, the Thai Tax Authority published the Revenue Department Order No. 162/2023 on 20. November 2023.
6th November 2023 In an effort to boost building safety and elevate construction standards, Thailand has introduced a comprehensive new Ministry regulation.
2nd November 2023 The current Thailand Elite Visa membership packages are due to be discontinued in their current form. To adapt to the global economic landscape, a new suite of offerings will be made in October 2023. This move reflects the intent to modernize and cater to a diverse client base, aligning with changes in the world economy. The packages in their old form were stopped on September 15, 2003.
27th October 2023 Our latest article analyzes the available options regarding the legal structures of NGOs in Thailand, and we provide some recommendations based on our experience.
25th September 2023 A Closer Look at Double Taxation Agreements and Global Tax Initiatives
25th September 2023 The Revenue Department of Thailand has issued Order No. 16/2023, which has significant implications for residents in Thailand who earn income abroad or possess assets located overseas.
21st August 2023 Thailand is an ideal location for international expansion, as it provides quick access to both local and international markets in the ASEAN region.
21st August 2023 In the dynamic landscape of mergers and acquisitions (M&A), earn-outs have emerged as a strategic pricing mechanism that can greatly impact the success of a transaction.
9th May 2023 Setting up a second residence in Thailand has become a popular option for many high-net-worth individuals looking for a safe, stable, and convenient location to reside. With its favorable climate, world-class healthcare system, and vibrant culture, Thailand offers a unique and appealing lifestyle for those seeking a second home. However, before making the decision to establish a second residence, it is important to consider the legal and tax implications, as well as the family’s circumstances and priorities.
7th March 2023 When you are entering Thailand’s territorial waters, you must comply with the instructions as follows:
7th March 2023 Driving a car in Thailand requires obtaining a valid driving license. If you are a foreigner, it is important to familiarize yourself with the requirements and processes involved before applying for a driving license in Thailand. In this article, we will focus on driving licenses for vehicles (cars).
7th March 2023 Thailand is a popular travel destination for many international tourists, but for those who own a boat, it's important to understand the laws and regulations for obtaining the appropriate license in the country. This article will cover the legal requirements and procedures for obtaining a boating license in Thailand
2nd February 2023 According to a ministerial regulation (No. 386) issued on December 29, 2022, and a notification from the Director-General of the Ministry of Finance, a person liable to personal income tax (other than an ordinary partnership or non-juristic body of persons) is entitled to an income tax deduction under the "Shop Dee Mee Kuen 2023" program for certain expenses incurred for the purchase of goods and services from VAT registrants, provided that a full tax invoice is presented. This article details the items covered, what you need, and the time period covered.
25th January 2023 The season for filing personal income taxes in Thailand has now arrived.
16th January 2023 Thailand's cabinet on Tuesday, 20th December 2022 approved tax measures to help boost public consumption to stimulate the economy moving into recovery. Land and property tax was reduced to 15% along with some registration fees being cut for the year 2023.
6th January 2023 As the economy recovers from the COVID-19 crisis, Thailand is again attracting more and more tourists to the country. Visitor numbers are increasing, and short-term rental businesses through platforms such as Airbnb, including daily rentals via other online platforms, are gradually becoming more popular, encouraging villa and apartment owners to set up short-term rentals to allow tourists to stay in their properties.
6th January 2023 Under Thai law, any person or company who engages in recruitment business must obtain a recruitment license from the registrar following the regulations prescribed in the Employment Arrangement and Jobseeker Protection Act B.E. 2528 (1985).
24th November 2022 In the wake of shared global challenges, tourism and green growth is the way forward for Thailand’s sustainable economy. Specifically, a relevant government panel has set up a plan to develop the country as an international hub and targeted Thailand as the world’s foremost destination for the medical industry and wellness tourism. Still, a dream without a plan is just a wish. In response, the legal scheme to transform Thailand into a comprehensive medical hub was initially implemented. Cannabis liberalization will further strengthen Thailand’s position as a global medical hub with affordable healthcare.
9th November 2022 This guide explores the Long-Term Resident Visa (LTR), a visa designed for high-potential foreigners who wish to reside in Thailand for an extended period.
21st September 2022 This article will compare the legal and tax implications of a share deal with those of an asset deal. It will discuss the relevant taxes and transaction costs that will be incurred for an asset deal compared to a share deal from a Thai tax perspective.
21st September 2022 On February 10, 2021, the Royal Thai Government Gazette publicized the Revenue Code Amendment Act (No.53), which mainly stipulates that non-resident electronic service providers and electronic platforms are required to register for VAT under certain conditions and allows tax documents and evidence to be provided electronically.
21st September 2022 Due to the increasing popularity of condominiums and apartments in the city, which comes with several issues related to rental and utility bills; as a result, the Contract Committee of the Consumer Protection Board has issued a new notification, the Stipulation of Residential Property Leasing as a Contract-Controlled Business B.E. 2562 (2019) (the “Notification”), published on 31 October, 2019, this new Notification has canceled the earlier Notification the Stipulation of Residential Property Leasing as a Contract-Controlled Business Contract-Controlled Business B.E. 2561 (2018).
21st September 2022 Thailand’s Board of Investment (BOI) announced the merging of its list of promoted digital activities into a single new category for software development, digital services platforms, or digital content (5.10) to support software development platform, digital services, digital content, and development of Thailand personnel in information technology.
21st September 2022 The revenue department’s announcement regarding taxing cryptocurrency has been in effect on 13 May 2018; however, investors continue to face confusion, controversy, and other difficulties.
21st September 2022 The Tourism Authority of Thailand (TAT) recently released the new “Flexible Plus Programme” under the Thailand Privilege Card scheme. This programme is designed to attract high-income foreigners to stay and invest in Thailand by giving them a work permit and other privileges.
21st September 2022 When the owner of residential property changes, the last step after the visit to the land office and the receipt of the money is crucial: the handover of the keys; after this, the previous owner moves out, and the buyer moves in. At this point, all documents are handed over, a joint tour of the house is made, and meter readings and defects are noted. It makes sense to draw up a protocol for the handover of possession so that the sale of the house does not have any repercussions. We have summarized what you should pay attention to in the house handover protocol.
21st September 2022 As part of the steady economic recovery from the COVID-19 crisis, Thailand is gradually attracting tourists back into the country. Due to the increased number of visitors, short-term rentals through platforms such as Airbnb, including daily rentals, are in high demand, encouraging villa and condominium owners to set up short-term rentals by allowing tourists to stay in their properties. However, it is important to understand the legal implications of setting up short-term rentals in Thailand as a host.
21st September 2022 Thailand’s cabinet has decided to halve the long-term resident (LTR) visa fee, bringing it down to 50,000 baht. The visa is designed for foreigners who have “high capability or potential” and would like to live in Thailand for up to ten years. This means that eligible highly skilled foreigners can now apply for the visa and pay a one-time fee of 50,000 THB in order to stay in Thailand for up to 10 years.
21st September 2022 The pledge provides security in terms of performance by transferring a movable property from pledger to pledgee. Therefore, anything considered movable property can be pledged, even an instrument. An instrument is a document in which the issuer promises payment or right to a specific person, such as a bill of lading, a bill of exchange, or a share certificate.
21st September 2022 The Thai government recently announced that they are making some changes to the Long-Term Resident Visa (“LTR”) requirements intending to attract more foreign residents to come to Thailand.
23rd December 2021 A codicil, or addendum, is a legal document that changes certain provisions of a will but leaves all other provisions unchanged. You can change, update or even revoke your will completely at any time as long as you are mentally competent. This article will look at some scenarios of when you could make a codicil or consider a completely new will.
13th December 2021 This article discusses the different types of verification marks of the Department of Business Development (“DBD”). It will look at the requirements for each verification mark and the purpose of the verification system.
8th November 2021 The Cabinet of Thailand has recently planned significant changes regarding immigration policy and rules on foreign land ownership.
25th October 2021 This article looks at the hotel license requirements and licenses available in Thailand under the Hotel Act B.E. 2547 and the application procedures.
5th October 2021 Under the Thai Foreign Business Act (“FBA”), A.D. 1999, foreigners who engage in certain business sectors, including any service business, require a Foreign Business License (“FBL”) to operate legally. However, under the new Ministerial Regulation of the Ministry of Commerce, a Regional Office is not considered a restricted business under the Foreign Business Act (FBA). Therefore, regional offices do not need to apply for a foreign business license to operate in Thailand.
16th September 2021 The Thailand Elite Visa is a long-term Thai visa provided to Thailand Privilege Card members offering benefits and residency in Thailand for a set period of time, often with the option to renew the visa. The programme is managed by the Thailand Privilege Card Company Limited, under the Ministry of Tourism and Sport.
9th September 2021 One of the most important areas of regulation in the acquisition of a company is the purchase price provisions. This is an extremely complex issue in which various aspects have to be considered. In addition, the opposing perspectives of buyer and seller have to be reconciled. In this respect, various basic models and approaches have become established in M&A practice. These vary in complexity so that correspondingly complex procedures should only be applied in larger transactions, while others are more suitable for medium-sized company sales. A distinction must be made between regulations that govern the determination of the purchase price and those that define the payment modalities.
1st September 2021 This article discusses the topic of e-signatures and electronic transactions in Thailand. For reasons which we will cover in this article, it is often best to seek legal advice before using e-signatures in the Kingdom.
14th July 2021 While Thailand slides deeper and deeper into economic crisis, the government’s national development plan “Thailand 4.0”, which was already launched in 2016, remains one of strategies for recovery and progress. Thailand 4.0 was implemented to enhance the worldwide competitiveness of Thailand’s business environment and drive the digitalization of its government to provide its citizens and businesses with more efficient public services. The digitalization of the private and public sectors aims to advance the country’s overall economic competitiveness. In addition to infrastructure projects, like the expansion of broadband or fixed internet connections and the launch of initiatives such as the Smart City Development project, Thailand 4.0 also includes a legal framework to support Thailand’s progressing digitalization.
15th June 2021 Thai business media have reported that sources in the Thai government leaked information stating that laws and regulations on land ownership for foreigners could be set to change, so foreigners would have the option to buy and own a detached house, including the land on which the house is built, as long as the value of the home and land is at least 10 million THB. Also, the quota of condominium units that foreigners can own is expected to be increased from the current 49% threshold. Furthermore, the maximum terms for land leases are planned to be increased significantly.
2nd June 2021 Trademarks are used to identify and protect a particular product or service. Companies often invest a significant amount of money in introducing and establishing a trademark. To protect this investment, it is essential to grant exclusive use to the investor.
19th May 2021
13th May 2021 On 10 April 2021, Thailand made significant changes to the statutory interest rate framework for the first time as the interest rates specified in the Civil and Commercial Code (“CCC”) have been enforced for almost a decade. The trigger for the change in the interest rate was due to Covid-19’s recent impact on the Thai economy.
6th May 2021 By definition, the liability of shareholders in a “limited liability company” is limited. However, in many countries case law has evolved that “pierces the corporate veil”. In this contribution, we will analyze whether the principle is upheld strictly in Thailand, or whether there are significant exemptions.
8th April 2021 Negotiations of business acquisitions are often complicated and drawn out. After successful contract negotiations, the parties are usually keen to complete the business purchase quickly. However, due to the complexity of such transactions, it is common practice that the actual economic transition takes place with a significant delay after the date of the signing of the contract. We outline the terminology surrounding business takeovers and the concept of “signing” and “closing” below.
16th March 2021
18th February 2021 When buying property in Thailand, in addition to paying the price of the property, one can also expect to pay other fees, duties, and taxes in order for the transfer of ownership to be complete. For people who are unaware of these extra costs, it can mean the difference between deciding whether or not to purchase a property. Before purchasing property, it is wise to consult a property lawyer and do the required due diligence to ensure that that title deed is correct, the owner’s name is present on the title deed, and the property’s size as described is correct.
10th February 2021 This article outlines the requirements, application procedure, timeline, and official fees concerning the homestay license.
3rd February 2021 Thai law provides a means of real security and an alternative to the mortgage, the so-called Sale with Right of Redemption (Thai: “Khai Fah”). It is governed by Sections 491 ff. of the Thai Civil and Commercial Code (“CCC”), and it involves a conditional transfer of ownership that can be redeemed under certain circumstances.
13th January 2021 This contribution aims to provide a high-level overview of the taxes that could apply to foreign investors in Thailand.
2nd December 2020 In times of economic uncertainty and growing loss of confidence in fiat currencies, cryptocurrencies like Bitcoin or Ethereum are among the most discussed alternatives to established currencies. This article intends to provide a brief overview of legal regulations and tax implications of cryptocurrencies in Thailand.
11th November 2020 Dissolution is the process of de-registering a company from the company registry at the Department of Business Development (“DBD”). When considering the life cycle of a business operation, the voluntary dissolution by the shareholders appears to be the usual way to end the company’s operations. There are several circumstances that will lead companies to the dissolution and subsequently, the liquidation process. Under Sections 1236 and 1237 of the CCC, a limited company may be dissolved by the following causes:
5th November 2020 Liquidation is the process of extracting a company’s assets and using the liquidated assets to pay off any remaining debts. A dissolved company is required to conduct a formal liquidation process according to the Thai Civil and Commercial Code (“CCC”). For a bankrupt company, the liquidation shall be done in accordance with the provisions of the Bankruptcy Act (“BA”).
21st October 2020 The Treaty of Amity and Economic Relations Between the Kingdom of Thailand and the United States of America (US-Thai Amity Treaty) is a treaty that was signed on 29 May 1966 in Bangkok. It has expired and due to World Trade Organization (WTO) restrictions was not renewed, however Thai authorities still apply it, nonetheless.
20th October 2020 On June 23rd, 2020, the Thai Cabinet approved a Draft Act which will amend the Civil and Commercial Code, with regards to the establishment of limited companies.
15th October 2020 Bankruptcy is a legal proceeding involving a person or business that is unable to repay their outstanding debts, while reorganization is a process where a company establishes and implements a plan to organize its debts, capital, fundraising as well as management and exploitation of the company’s property. The proceedings for both of these procedures are outlined below.
9th October 2020 On 15 September 2020, the Cabinet agreed to allow in foreign tourists who agree to go through a 14-day quarantine and stay for at least 90 days to help stimulate Thailand’s economy. Prime Minister General Prayut Chan-o-cha said that the government would issue special tourist visas for long-stay visitors. The most critical condition would be a 14-day quarantine. He also said that “visitors can arrive for tourism or health services, and they can stay at alternative state quarantine facilities, specific areas, or hospitals that function as quarantine facilities.”