Potential Changes Registration of Companies with Foreign Shareholders or Directors in Thailand泰國外國股東或董事公司註冊的潛在變化
- Kit Amatyakul
- Jun 22
- 4 min read
On 1 June 2025, the Department of Business Development in Thailand (DBD) released a draft order to propose update to the documentary requirements for registering partnerships and limited companies with foreign shareholders or directors.
在2025 年 6 月 1 日，泰國商業發展部(DBD)發布一份命令草案，提議更新註冊有外國股東或董事的合夥企業和有限公司的文件要求。
The draft does not introduces significant legal changes compared to the existing framework established in 2012. Instead, it refines the types of financial evidence required from Thai shareholders in certain cases.
與 2012 年建立的現有框架相比，此草案並未引入重大的法律變更。反之，此草案改進在某些情況要求泰國股東提供的財務證據類型。
The draft reaffirms the existing rules under the 2012 Order No. 205/2555. Thai shareholders must submit evidence of their financial capacity in two scenarios:
草案重申2012年第205/2555號命令的現有規則。泰國股東必須在兩種情況下提交財務能力證明：
Ø When a partnership or limited company has partners or shareholders are foreign nationals holding shares or equity amounting to less than 50% of the total capital contribution or registered capital in the partnership or company; or
合夥企業或有限公司的合夥人或股東為外國人，且持有的股份或股權佔此合夥企業或公司出資總額或註冊資本未達50%；或
Ø When a limited company has no foreign shareholders but has a non-Thai director who is an authorized or co-authorized signatory.
當有限公司未有外國股東，但有非泰籍董事作為授權或共同授權簽字人。
The only material change is the expansion of acceptable documentation that Thai shareholders or partners may submit. Under the 2012 order, only a bank-issued certificate was accepted.
唯一實質的變化是擴大泰國股東或合夥人可提交的可接受文件。根據2012年的法令，只有銀行核發的證明才被接受。
Evidence can be provided in one of the following forms:
證據可以採用以下形式之一提供：
Ø Copy of bank statement for the past six months.
過去六個月的銀行對帳單影本。
Ø Copy of personal income tax or corporate income tax document (Form PorNgorDor.90 or PorNgorDor.91 for individuals; Form PorNgorDor.50 or PorNgorDor.51 for corporate shareholders).
個人所得稅或公司所得稅文件影本(個人為PorNgorDor.90表格或PorNgorDor.91表格；法人股東為PorNgorDor.50表格或PorNgorDor.51表格)。
Ø Any other supporting document showing the source of funds used for the capital contribution.
其他證明出資資金來源的文件。
This change provides greater flexibility, particularly in cases where shareholders may not have formal bank letters but can demonstrate sufficient financial resources through other means.
這項變更提供更大的靈活性，特別是股東可能沒有正式的銀行信函但可以透過其他方式證明有足夠財務資源的情況。
The consultation period will open until June 20, 2025, and the draft may be subject to additional revisions before it is finalized and made legally binding.
諮詢期將持續到2025年6月20日，草案在最終確定並具有法律約束力之前可能還需要進行其他修改。
Comments can be submitted through two channels:
您可以透過兩個管道提交意見：
1. The Central Legal System Website:
中央法律系統網站:Visit www.law.go.th, select the menu:
請至www.law.go.th點選以下:Public Consultation Status >> Open for Comments >> Ministry of Commerce >> Department of Business Development >> Draft Order of the Central Partnership and Company Registration Office regarding the Criteria and Supporting Documents for Registration of Partnerships and Limited Companies in Cases Involving Foreign Investors or Authorized Signatories.
公眾諮詢狀態 >> 開放徵求意見 >> 商務部 >> 商業發展部 >> 中央合夥企業和公司註冊辦公室關於涉及外國投資者或授權簽字人的合夥企業和有限公司註冊標準和參考文件的命令草案。
2. The Department of Business Development’s Website:
泰國經濟部網站:Visit www.dbd.go.th, select the menu:
請至www.dbd.go.th點選以下:Laws >> Public Comments on Draft Laws >> Public Comment Form B.E. 2568 (2025).
法律 >> 法律草案的公眾意見 >> 佛曆2568年(2025)公眾意見表。
After the consultation period ends, the Department will consider all feedback received to revise and finalize the draft order, ensuring it is appropriate, comprehensive, and aligned with the current context—while also aiming to prevent exploitation of legal loopholes for dishonest business conduct.
諮詢期結束後，DBD將考慮收到的所有回饋意見，修改並最終確定命令草案，確保其適當、全面且符合當前情況—同時也旨在防止利用法律漏洞進行不誠實的商業行為。
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