Premium legal services and cross-border tax planning by international law firm in Bangkok and Koh Samui.

PUGNATORIUS Limited is an independent legal practice headquartered in Bangkok, Thailand. The law office provides international corporations, investors and foreign law firms with premium legal and tax services and investment advice.

The office in Koh Samui is specialized on real estate developments including the corporate and tax structuring of foreign property investments. It possesses strong local knowledge and expertise not only on Koh Samui but Phuket and Koh Phangan as well.

Clear-cut practice areas and strong core competencies.

The law firm is specialized in guiding foreign clients through the red-tape requirements, legal hurdles and tax considerations in these core practice areas:

1. Superior foreign investment structures: Legally valid, foreigner compliant, protected.

Corporate and investmentcompany formation, licenses and permissions, Factory ActBOI Board of Investment promotions,  corporate due diligence, e-commerce, representative office, U.S. Thai Treaty of Amityventure capital, outbound investments

2. Sustainable property acquisitions and developments: Legal, effective, safe.

Real estate, Land acquisition, villa acquisition, condominiumhotel and hospitality, usufruct, superficies, protected lease, property due diligence, construction

3. Best practice Thai and international tax advice: Highly efficient in Thailand and abroad. 

Tax planning, offshore structures, tax holidays, IHQ & ITC, HNWI tax structuring, transfer pricing, asset protection

4. Independent professional advice and legal project management: Big ticket projects.

Infrastructure investments, Thailand 4.0current infrastructure projectssolar energy, wind farms, rubber tree plantation, public private partnershipAlzheimer’s super resort, show business, crowd fundingEastern Economic Corridor

International legal and tax counselor – informed, equipped, mission-ready.

The Bangkok law firm is an ordinary member of the European Association for Business and Commerce, the umbrella organization of the European chambers of commerce in Thailand. EABC is officially supported by the European Union.

PUGNATORIUS Ltd. has been chosen as the winner of the 2017  Corporate INTL Magazine Global Award as “Boutique Cross-Border Tax Planning Law Firm of the Year in Thailand.”

The law office is connected with international banks, offshore law firms, local accounting offices investigation and compliance advisors and has a network of partner law firms in Southeast Asia.

Latest Updates

  • Seven opportunities: Thailand Solar Energy Update 2017

    The solar energy market legal and business update: Seven possibilities to participate in Thailand’s second solar gold rush in 2017.

  • Thailand’s outbound investments

    Thai investments abroad, also known as “Outward Foreign Direct Investments”, have come in the focus while the domestic industry lags behind the stated targets. PUGNATORIUS Ltd. advises and supports Thai companies in their OFDI, and foreign companies in entering into a joint venture of finance agreement with Thai investors and business partners.

  • Condominium Due Diligence

    The ownership transfer for a condominium unit at the local land office takes some time and involves certain investigations and internal reporting by the authorities. But it does not aim to protect the buyer against the seller and does not have the character of a condo due diligence.

  • How to obtain a hotel license

    Under Thailand’s regulatory framework, a hotel has to apply, apart from other licenses, for a hotel business license. Currently unlicensed hotels are hunted by the authorities and have to fear a close-down. The articles describes options to legalize existing hotel businesses. Secure your hotel in paradise.

  • BOI Update: Foreign Investment from Major Countries (January – December 2016)

    The latest statistics we received from a friendly person at the BOI showing applications and promotions in Thailand from main investment countries.