Quick answer
Law firms in Bangkok that set up representative offices for foreign companies include Herrera & Partners, Tilleke & Gibbins, Umpire Legal, Thai Lawyers Ltd, Smart Legal Solutions and Gentle Law IBL. They range from Thailand’s largest independent law firm to small practices focused on foreign SMEs. A representative office doesn’t need a foreign business licence since June 2017, so registration with the Department of Business Development now takes around 1 week once documents are complete.
What is a representative office in Thailand?
A representative office is a Thai presence of a foreign company that supports its head office without earning income in Thailand. It isn’t a separate legal entity, so the foreign parent stays liable for its obligations.
It can carry out only 5 activities for its head office or group companies:
- Sourcing goods and services in Thailand.
- Checking the quality and quantity of goods and services bought in Thailand.
- Advising Thai customers and agents on the head office’s goods and services.
- Informing customers about the head office’s goods and services.
- Reporting on business trends in Thailand.
It can’t generate income, take orders, issue invoices or sign sales contracts.
The core rules:
- Licence. Since 9 June 2017, a representative office is exempt from the foreign business licence. It registers with the DBD and receives a 13-digit identification number.
- Capital. Minimum capital is THB 2 million, or 25% of 3-year operating expenses if higher, remitted in instalments over 3 years.
- Tax. No corporate income tax on operations, but the office needs a tax ID and files audited annual accounts.
- Work permits. Non-B visas and work permits require 1 Thai employee per foreign employee, instead of the 4:1 ratio for limited companies.
How to set up a representative office in Thailand
Registration follows 5 steps:
- Activity check. The company confirms its planned work fits the 5 permitted activities. Anything that generates income needs a branch office or a Thai company instead.
- Head office documents. The parent prepares the application, a power of attorney, passport copies of the responsible persons and affidavits, certified and translated for Thai filing.
- Responsible person. The company appoints the manager responsible for operations in Thailand, who signs on behalf of the office.
- DBD registration. The application goes to the DBD, which issues the 13-digit identification number and an electronic certificate. Registration takes around 1 week once documents are complete.
- Post-registration. The office opens a bank account, remits its first capital instalment, registers for a tax ID and social security, and applies for work permits and visas for foreign staff.
The DBD certificate lists the office’s objectives, address and responsible persons. Any change to these details has to be notified to the DBD.
6 law firms that set up representative offices in Bangkok
All 6 firms below have a Bangkok office and register representative offices for foreign companies.
1. Herrera & Partners (H&P)
Herrera & Partners is a Bangkok firm specialising in corporate, commercial law and litigation, with clients from more than 80 countries, from start-ups to Fortune 100 companies and foreign governments. Its representative office service covers the application, power of attorney, passport copies and affidavits, to DBD registration and the 13-digit identification number.
Strengths
- Advises foreign companies to open a representative office before incorporating, then sets up the limited company or BOI company when the business is ready to trade in Thailand.
- Handles Non-B visas and work permits for foreign staff under the 1:1 ratio, alongside accounting, tax and payroll.
Limitations
- Works from a single Bangkok office, so representative offices in other provinces are handled from the capital.
- Working languages are Thai, English and Spanish.
Best fit for: foreign companies that want a representative office and a clear path to a trading company or BOI promotion later.
2. Tilleke & Gibbins
Tilleke & Gibbins was established in Bangkok in 1890 and is the largest independent law firm in Thailand, with more than 250 lawyers and consultants across 6 Southeast Asian countries. Its corporate and commercial group sets up representative offices and branch offices for international clients under Thai foreign investment law.
Strengths
- Advises on whether a representative office is the right structure for a company’s plans, or whether a branch, regional office or Thai company fits better.
- Sets up offices across Southeast Asia from one firm, with offices in Vietnam, Cambodia, Laos, Myanmar and Indonesia.
Limitations
- The firm’s client base leans towards multinationals and high-growth companies, which suits groups with regional plans more than single-country SMEs.
- Representative office work sits inside a broad full-service practice spanning IP, disputes and tax work.
Best fit for: multinationals opening a liaison presence in Thailand within a wider Southeast Asian structure.
3. Umpire Legal
Umpire Legal is a Bangkok corporate services firm in the Times Square Building on Sukhumvit Road, trusted by more than 1,000 businesses in Thailand. It registers representative offices, branch offices, Thai limited companies, BOI companies and Treaty of Amity companies for international companies, SMEs and start-ups. Its corporate team specialises in foreign business law and regulatory compliance.
Strengths
- Runs the full registration: eligibility check, notarised and certified head office documents, certified translations, DBD submission and follow-up on government queries.
- Handles post-registration work, including the bank account, social security registration, work permits and annual financial statements.
Limitations
- Working languages are English and Thai.
- Representative office set-up sits within a wide service list that also covers licences, family law, notary work and virtual offices.
Best fit for: foreign SMEs and start-ups that want registration and ongoing compliance for their representative office handled by one Sukhumvit firm.
4. Thai Lawyers Ltd
Thai Lawyers Ltd is a Bangkok firm on Rama 9 Road that assists foreign companies with representative offices, BOI companies, Treaty of Amity companies and foreign business licences for branch offices. It works with MSNA Group, a firm of Thai certified accountants, and also handles work permits and tax consulting.
Strengths
- Handles the DBD notification and the electronic certificate issued since July 2021, including later updates when the office’s address or responsible persons change.
- Covers the accounting side through MSNA Group, which matters because a representative office must file audited financial statements every year.
Limitations
- The office is on Rama 9 Road in Huai Khwang, outside the Sukhumvit and Silom districts.
- Accounting runs through a partner firm, so clients deal with 2 providers for legal and audit work.
Best fit for: foreign companies that want legal registration and annual audited accounts for their representative office arranged together.
5. Smart Legal Solutions
Smart Legal Solutions is a Bangkok firm founded in 2016 by Julio Pingarrón, based in the RASA TWO building on Phetchaburi Road. It sets up representative offices for 100% foreign-owned entities, alongside limited companies, BOI companies and US Treaty of Amity companies.
Strengths
- Advises on the limits of a representative office, which can report on business activity and source goods but can’t trade or earn profit, and on the right structure when a client needs to trade.
- Works in English, Spanish and Thai, and handles visas and work permits for foreign managers and staff.
Limitations
- A team of 9 people, so multi-country rollouts or large regional structures may stretch its capacity.
- Representative office work sits within a broad practice that also covers licensing, IP, real estate and insurance litigation.
Best fit for: Spanish-speaking and other foreign companies opening a small liaison office in central Bangkok.
6. Gentle Law IBL
Gentle Law IBL is a Bangkok firm in Wang Thonglang that serves foreign business owners and SMEs. Its representative office service runs from a feasibility comparison of a representative office, branch office and limited company through to drafting, notarising and filing the documents. Initial consultations are free, and government fees are disclosed separately from its own fees.
Strengths
- Liaises with the DBD, the Revenue Department and the BOI, and tracks post-setup compliance and annual filings.
- Converts representative offices into branch offices or Thai limited companies when the client is ready to earn income in Thailand.
Limitations
- A small practice focused on foreign SMEs, which suits single offices more than multinational structures.
- Working languages are English and Thai, with bilingual Thai-English contract drafting.
Best fit for: foreign SMEs that plan to start with a representative office and convert it to a trading entity within a few years.
Recap table
| Firm | Size | Office | Working languages | Representative office work | Best fit for |
| Herrera & Partners | Corporate and litigation firm, clients from 80+ countries | Bangkok | Thai, English, Spanish | DBD registration, work permits, conversion to company or BOI | Companies planning to trade later |
| Tilleke & Gibbins | 250+ lawyers and consultants, 6 countries | Bangkok, plus 5 other countries | Thai, English; China and Japan desks | Representative and branch offices; structure advice | Multinationals with regional plans |
| Umpire Legal | Corporate services firm, 1,000+ clients | Bangkok (Sukhumvit Road) | English, Thai | Full registration, bank account, social security, annual statements | Foreign SMEs and start-ups |
| Thai Lawyers Ltd | Corporate firm with accounting partner | Bangkok (Rama 9 Road) | English, Thai | DBD certificate and updates; audited accounts via MSNA Group | Legal and audit together |
| Smart Legal Solutions | 9 people | Bangkok (Phetchaburi Road) | English, Spanish, Thai | Rep offices for foreign-owned entities; visas | Spanish-speaking companies |
| Gentle Law IBL | Small SME practice | Bangkok (Wang Thonglang) | English, Thai | Feasibility, filing, compliance, conversion | SMEs converting later |
How to choose a lawyer for a representative office in Thailand
What to check before hiring
- Activity fit. Ask the lawyer to test your plans against the 5 permitted activities. If you need to invoice Thai customers, a branch office or Thai company is the right structure.
- Capital planning. Ask for a remittance schedule that meets the THB 2 million minimum and the instalment deadlines, plus any extra capital tied to work permits.
- Document preparation. Head office documents need certification and translation. Ask who handles legalisation in your home country and how long it takes.
- Annual compliance. The office files tax returns and audited financial statements every year. Check whether the firm handles this or works with accountants who do.
- Exit route. Ask how the firm would convert the office into a branch, regional office or Thai company when your plans change.
Warning signs
- Advice to invoice through the office. A representative office that earns income breaches its permitted activities, and the head office carries the liability.
- Quotes for registration only. The office isn’t operational until capital is remitted, the tax ID is issued and work permits are in place, so compare quotes on the full scope.
FAQ
How long does it take to register a representative office in Thailand?
DBD registration takes around 1 week once all head office documents are certified and complete. Preparing and legalising those documents abroad, opening the bank account and arranging work permits add further time.
Does a representative office need a foreign business licence?
A representative office has been exempt from the foreign business licence since 9 June 2017. It registers with the DBD instead and receives a 13-digit identification number.
What is the minimum capital for a representative office?
THB 2 million, or 25% of estimated operating expenses over 3 years if that’s higher. The head office remits 25% within 3 months of registration and the balance in instalments by the end of year 3.
Does a representative office pay tax in Thailand?
It pays no corporate income tax on its operations because it earns no income. Interest on remitted funds is taxable, and the office must file annual tax returns and audited financial statements.
What is the difference between a representative office and a branch office?
A representative office supports its head office and can’t earn income. A branch office can trade and earn income in Thailand, but it needs a foreign business licence and pays corporate income tax on its Thai profits.
