Following recent coverage by Hua Hin Today highlighting the Thai authorities’ increasing scrutiny of nominee company structures, MBMG Group and Hua Hin Accounting & Law have released further insights from their 14 January 2026 seminar, which examined the broader tax, business, and compliance framework now facing expatriates and foreign business owners in Thailand.
The event, titled “2026 Expat Crackdown – New Tax & Enforcement Rules Every Expat Must Understand,” provided practical guidance on how expats can legally structure their income, businesses, and property holdings under a much stricter enforcement environment expected in 2026.
Speakers emphasized that the current focus is no longer limited to nominee companies alone. Instead, Thai authorities are now coordinating enforcement across personal taxation, corporate compliance, and foreign ownership structures, with both the Revenue Department and the Department of Business Development (DBD) increasing audit activity.
The main presentation was delivered by Khun Janjira Sumanus, CEO of MBMG Group and Hua Hin Accounting & Law. She outlined practical compliance strategies for expatriates and foreign investors, covering business establishment options, taxation, property ownership structures, and key risk areas currently under close regulatory scrutiny.
Key discussion points included:
- Personal Income Tax of Foreign Income: Clarification on the updated rules for Thai tax residents regarding foreign income remittance.
- Corporate Income Tax: Key risk areas, highlighted several Revenue Department “red flags” that commonly trigger audits:
- Nominee Crackdown: The increasing focus by the Department of Business Development (DBD) on nominee company arrangements and the associated legal risks, together with guidance on the key documentation and evidence businesses should be prepared to present during inspections.
- Operational Substance: The importance of maintaining genuine operational substance including real expenses, real income, verifiable investment and monetary transactions to pass DBD inspections.
- Property Ownership Structures: Guidance on compliant alternatives for foreign property holding, including leasehold arrangements, usufruct rights, and superficies structures.
- Legal Routes to 100% Foreign Ownership: Foreign Business License, BOI, and US-Thailand Treaty of Amity
Additional perspectives were shared during a panel discussion featuring Craig and Lewis, alongside Khun Winai (Tax Auditor) and Khun Nattaphol (Corporate Lawyer), who provided legal, financial, and international context to the regulatory changes and their impact on expatriates living and doing business in Hua Hin.
The seminar concluded with an active Q&A session, reflecting strong interest from attendees regarding visa-related tax obligations, cross-border income reporting, and long-term compliance planning.
For those who were unable to attend, MBMG Group and Hua Hin Accounting & Law offer private consultations and customised group workshops to help expats and foreign businesses navigate Thailand’s evolving regulatory framework.
Contact
Email: info@mbmg-group.com
Website: https://mbmg-group.com/hua-hin/
Facebook: Hua Hin Accounting and Law
