Welcome to Thailand’s premium independent advisory law firm!

PUGNATORIUS Ltd. is the Bangkok-headquartered specialist provider of bespoke transactional legal and tax advice on foreign investments in Thailand’s manufacturing and service industries as well as property developments and acquisitions. Sophisticated solutions in a complex legal environment. Serious legal and tax advice in the land of smile.

The office in Koh Samui is specialized on real estate developments including the corporate and tax structuring of foreign property investments. Through contracted law offices in Phuket, Pattaya and Hua Hin with their strong local knowledge and expertise, the law firm’s availability and work capability in Thailand’s main operational locations is assured under strict quality control and legal project management from Bangkok. 

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 four core practice areas:

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

Corporate and investment laws | company formation | shipping company | small business acquisitions | Foreign Business Act | preference shares | share pledge | licenses and permissions | Factory Act | BOI Board of Investment promotions | corporate due diligence | e-commerce businesses | representative office | U.S. Thai Treaty of Amity | venture capital | boat investments and superyachts | Thai outbound investments

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

Real estate | how to acquire land and villa | condominium purchase | leasing structures | hotel and hospitality | legal project management of property developments | usufruct | superficies | land subdivision | property due diligence | construction | all real estate information

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 | tax planning law firm of the year

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

Infrastructure investments | Thailand 4.0 | Chinese investments in Thailand | EEC Eastern Economic Corridor | current infrastructure projects | solar energy | wind farms | rubber farm economics | rubber farm investments | superyachts and vessels | cattle and other livestock | public private partnership | Alzheimer’s super resort | show business | crowd funding | investments in Germany

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.

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.

Would you like to know more?

  • The nominee in an offshore structure

    Long-time experience in advising on collapsed offshore structures and the hunt after luckily escaped nominees shows that many investors rely blindly on unknown nominees thousands of kilometers away and, as a consequence, have to learn the proverb “Trust kills faster than bullets” the hard way.

  • The small business acquisition in Thailand

    Overview of legal issues on small business acquisitions in Thailand. The investment structure for the turnkey business. Corporate Due Diligence. Professional services to acquire a small business.

  • 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.

  • Showbiz Thailand – The superstar

    A superstar is a highly famous actor, singer, musician or sports player. The law firm advises superstars how to become not only famous but also rich. #superstar #thailand

  • What will happen when Thailand’s civil laws are enforced?

    Legal lecture held for the Rotary Club Phoenix Pattaya on March 7, 2017, at the Hotel Holiday Inn, Beach Road, Pattaya.