Welcome to Thailand’s premium independent advisory law firm!

PUGNATORIUS Ltd. is the Bangkok-based 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.

Through carefully selected partner law offices in Phuket and Koh Samui, with their strong local knowledge and close contacts with authorities, the law firm’s availability and work capability is assured with a local contact in Phuket, Krabi, Koh Samui and Koh Phangan under strict quality control, progress monitoring and legal project management from Bangkok.

Clear-cut practice areas and strong core competencies.

PUGNATORIUS Ltd. accomplishes legal assignments the way things are right, not the way things are easy. The law firm is specialized in guiding discerning foreign clients through the red-tape requirements, legal hurdles and tax considerations in these four core practice areas:

1. Corporate and investment laws

• PUGNATORIUS Ltd. provides corporate investment structures which are legally valid, in compliance with Thailand’s foreigner legislation and which reliably protect the foreign investor.
• The law firm structures and supports applications for foreign direct investment promotion by the BOI Board of Investment to achieve the best possible ratio between governmental control and influence on the one side and the greatest possible extent of tax and non-tax benefits on the other side.
• Representative offices, International Headquarters, business licensing and the professional handling of corporate acquisitions and restructurings are other fields of experience and specific know-how.

2. Real estate acquisitions and property developments

• PUGNATORIUS Ltd. provides superior real estate investment structures which are legally valid, in compliance with Thailand’s foreigner legislation and which sustainably protect the foreign investor.
• The law firm advises and assists in the implementation of protected villa construction structures, condominium acquisitions, leasehold investments, and has a particular expertise with respect to real estate due diligence examinations.
• Hotel developments, hotel business licenses and the structuring of hotel management agreements are special fields of experience and know-how in Thailand’s hospitality industries.

3. Thai and international tax advice and tax planning

• PUGNATORIUS Ltd. advises on Thai and cross-border taxation for corporations and individuals. This includes asset protection for HNWI’s.
• Integrated tax planning advice is provided with respect to corporate structuring. real estate developments and other business areas.
• The tax advisory firm has a specific know-how and experience regarding offshore companies and offshore tax planning. 

4. Transaction advisory services and legal project management

• PUGNATORIUS Ltd. supports foreign investments in Thailand’s energy and infrastructure industry. A specific focus is currently on ground-based solar farms, solar rooftop projects, and floatovoltaics.
• Investment projects in the EEC Eastern Economic Corridor, PPP public-private-partnership models, and Thailand 4.0 projects are areas of particular expertise, but also investments in Thailand’s agriculture and livestock industries.
• The law firm researches and advises on cryptocurrency and digital asset ventures, ICO Initial Coin Offerings, Bitcoin mining operations and other blockchain-related ventures from the legal, regulatory and tax planning point of view.

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

The Bangkok law firm is an ordinary member of the EABC European Association for Business and Commerce, the umbrella organization of the European chambers of commerce in Thailand. PUGNATORIUS Ltd. has for the second time been chosen as the winner of the Corporate INTL Magazine Global Award as “Boutique Cross-Border Tax Planning Law Firm of the Year in Thailand.”