Foreign Business Registration Rules will be Tightened in Thailand泰國將加強外國企業登記規則
- 5 時間前
- 読了時間: 6分
The Department of Business Development (“DBD”) is preparing strict rules to proven foreign investors from using Thai nominees to application for business registration. A new order is expected to be announced in mid-March 2026, and to take effect on 1 April 2026. The rules is undergoing public consultation, and will be concluded on 13 March 2026.
泰國商業發展廳 (以下簡稱(“DBD”))正準備制定更為嚴格的規定，以防止外國投資者利用泰國匿名股東申請企業登記。預計新的命令將於 2026年3月中旬 公布，並於 2026年4月1日 生效。目前該規則草案正進行公眾諮詢，諮詢程序將於 2026年3月13日 結束。
Director-General of the DBD, Mr. Poonpong Naiyanapakorn, announced that the DBD convened a high-level meeting with representatives from 17 leading law firms on Monday, 9 March 2026 to exchange views and brainstorm methods to prevent and suppress the use of Thai nominees for foreign investors. The goal of the new draft “Office of the Central Company and Partnership Registration Order No. …/2026 on the rules and procedures for registration in cases involving amendments to designate foreigners as partners in partnerships or as authorised signatories in limited companies” is to prevent Thai nationals from providing assistance, support, or join participate in business operations with foreign investors in a nominee capacity, which may constitute an offense under section 36 of the Foreign Business Act[1].
DBD廳長Poonpong Naiyanapakorn先生表示，DBD 已於 2026 年 3 月 9 日星期一與 17 家領先法律事務所的代表召開高層會議，共同交換意見並集思廣益，以制定防止及打擊外國投資者利用泰國人頭的對策。本次擬定之新規範草案名稱為「中央公司與合夥登記辦公室命令第 …/2026號：關於在涉及將外國人指定為合夥人或有限責任公司授權簽署人之情形下的登記規則與程序」。該草案之主要目的，在於防止泰國國民以代持身分為外國投資者提供協助、支持或參與其商業經營活動；此類行為可能構成 《外人商業法》第36條所規定之違法行為。
For example, in a case where all current authorized directors of a limited company are Thai nationals. If an amendment to appoint new directors, change the number or names of authorized director, or otherwise result in a foreigners becoming an authorised director, the DBD will require
(a) All existing directors and incoming Thai directors to appear in person
(b) Presentation of valid identification as above
(c) Recording of formal sworn statements affirming genuine participation and denying nominee arrangements.
例如，在某有限責任公司目前所有授權董事均為泰國籍人士之情形下，如公司申請辦理以下任何變更登記事項，任命新的董事、變更授權董事的人數、變更授權董事姓名，或其他導致外國人成為授權董事之情形，DBD 將要求：
(a) 所有現任董事以及新任之泰國籍董事必須親自到場辦理登記程序；
(b) 出示有效身分證明文件；
(c) 簽署並留存正式宣誓聲明，確認其係真實參與公司經營，且不存在代持安排。
Nominee arrangements is a major issue influencing the country’s business competition structure, making it necessary to strengthen supervisory mechanisms and enhance cooperation among relevant public and private-sector agencies. The DBD issued Order No. 2/2025 on the rules and supporting documents required for applications to register partnerships and limited companies which had foreign investors previously, which was effective on 1 January 2026.
代持安排係影響國家商業競爭結構之重大問題，因此有必要加強監督機制，並提升相關公私部門機構之間的合作。DBD先前已發布 第 2/2025 號命令，規範涉及曾有外國投資者之合夥企業及有限責任公司申請登記時所需遵循之規則及應提交之證明文件。該命令已於2026年1月1日生效。
Mr. Poonpong further noted that nominee arrangements remain a significant concern affecting the country’s business competition structure. Currently, there are 782,542 companies operating in Thailand. Among these, 118,016 companies involve foreign investors holding shares between 0.01% and 49.99%, which legally still qualify as Thai companies. The DBD estimates that more than 80% of these companies may involve Thai shareholders acting as nominees for foreign investors.
Poonpong先生進一步指出，代持安排仍是影響該國商業競爭結構的一個重大隱憂。目前，泰國共有 782,542 家營運中的公司；其中，有 118,016 家公司包含持股比例介於 0.01% 至 49.99% 之間的法規定義外資，在法律地位上仍被視為泰國公司。根據DBD的估計，這些公司中可能有 超過 80% 涉及泰籍股東充當外國投資者的人頭。
Under the Order No. 2/2025, applicants for company registration are required to financial evidence, including bank statements. This has help reduce the registration of nominee companies by more than 65%. Hence, the DBD preparing additional measures to further tighten scrutiny and prevent the registration of juristic persons using Thai nominees for foreigners in violation of the law.
依據第 2/2025 號命令，公司登記申請人須提交財務證明文件，包括銀行對帳單等資料。此項措施已使匿名人公司之登記數量減少 超過 65%。鑑此，DBD 目前正準備進一步制定補充措施，以加強審查機制，並防止利用泰國籍匿名人為外國人設立法人之行為，從而避免違反相關法律規定。
Authorities also warned that individuals involved in nominee arrangements may face criminal penalties under the Foreign Business Act B.E. 2542 (1999). Thai nationals who assist or support foreigners in violating the law may be liable under Section 36, while foreigners operating restricted businesses without permission may be liable under Section 37. Penalties include imprisonment of up to three years, a fine ranging from THB 100,000 to THB 1,000,000, or both. In addition, failure to comply with a court order may result in a daily fine ranging from THB 10,000 to THB 50,000 until the violation ceases.
當局同時警告，參與代持安排的個人可能面臨《佛曆2542年(1999)外國商業法》下的刑事處罰，其中協助或支持外國人違法的泰籍人士將根據第36條承擔法律責任，而未經許可經營受限業務的外籍人士則根據第37條承擔法律責任，違者面臨最高三年有期徒刑、10萬至100萬泰銖罰鍰或或併科之。另外，若未遵從法院命令，尚可能被處以每日一萬泰銖至五萬泰銖之按日連續罰鍰，直至違法行為停止為止。
[1] A Thai national or a juristic person, not being a foreigner under this Act, who assists in or aids and abets or participates in the operation of a foreigner’s business specified in the Lists annexed hereto where such foreigner is not permitted to operate that business or who operates the business jointly with a foreigner in the manner holding it out as the former’s sole business or who acts as a foreigner’s nominee in holding shares in a partnership or a limited company or any juristic person with a view to enabling the foreigner to operate the business in circumvention or violation of the provisions of this Act, or a foreigner who allows such act to be committed by a Thai national or a juristic person that is not a foreigner under this Act, shall be liable to imprisonment for a term not exceeding three years or to a fine of one hundred thousand Baht to one million Baht or to both, and the Court shall order the cessation of the assistance or the aiding and abetting or order the cessation of the joint operation of the business or order the cessation of shareholding or partnership, as the case may be. In the case of violation of the order of the Court, the violator shall be liable to a fine at the daily rate of ten thousand Baht to fifty thousand Baht throughout the period of the violation.
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