A Last Will and Testament in Thailand is a critical legal instrument that allows an individual to determine how their assets will be distributed upon death. Thai succession law is formal and document-driven; without a valid will, assets are distributed strictly according to statutory rules that may not reflect the deceased’s wishes—particularly in cases involving […]

Thailand Income Tax. This guide explains how Thailand taxes individuals and companies in practice: residency and scope, personal income-tax mechanics and brackets, corporate taxation (including SME and incentive regimes), withholding and reporting rules, the treatment of foreign-sourced income and recent policy changes that materially affect cross-border taxpayers. 1. Residency — the trigger for broad liability […]

Superficies in Thailand. The right of superficies (in Thai, สิทธิเหนือพื้นดิน) is a statutory real right that separates ownership of buildings, structures or plantations from ownership of the land on which they stand. In practice it lets one person (the superficiary) hold legal title to structures built on another person’s land while the landowner retains ownership […]