Author: Mikhail Borodin
About the Author

Managing Partner
A Russian-qualified lawyer, Mikhail has advised businesses on foreign direct investment, corporate matters and cross-border transactions since 1997. He began his career with leading German business law firms in Russia and later worked for international law firms in Bangkok. Today, with AIM Bangkok, he guides companies and private clients through market entry, investment, real-estate transactions and relocation to Thailand. Mikhail speaks fluent English, German and Russian — and is learning Thai. He is not admitted to practise law in Thailand; advice on matters of Thai law is provided by the firm’s Thai-qualified lawyers.
Thailand’s key employment law, the Labour Protection Act B.E. 2541 (1998), has a major update for 2025. This briefing provides a clear breakdown for employers,... Read more.
The Regulatory Framework All digital asset business activities in Thailand are regulated under the Emergency Decree on Digital Asset Businesses B.E. 2561 (2018).... Read more.
The Thai government has introduced a five-year personal income tax exemption on profits from cryptocurrency and digital token trading with the publication of Ministerial... Read more.
Update (September 25, 2025): Thailand’s SEC has formally opened the application phase for the TouristDigiPay sandbox. The relevant regulations became... Read more.
Thailand’s TouristDigiPay: New SEC Rules for Crypto-to-Baht Tourist Payments UPDATE (August 18, 2025): The SEC has officially launched this initiative... Read more.
Foreign-owned companies promoted by the BOI may own land in Thailand under the following conditions. This is the principal lawful route to foreign corporate land... Read more.
On July 16, 2025, Thailand’s Board of Investment (BOI) introduced a comprehensive policy package titled “Measures to Enhance the Potential of Thai Entrepreneurs... Read more.
Briefly June 5, 2025: Thailand’s Board of Investment (BOI) has issued Notification No. Por. 8/2568, introducing a new regulatory framework for hiring... Read more.
Current Status: Proposal on Hold Legislative Status The proposed “two-year remittance” tax exemption has not been enacted. For the 2025 tax year, the current... Read more.
SMART Visa 2025: Now limited to certified startup founders (2-year visa). Thailand’s SMART Visa Now Reserved for Startup Entrepreneurs In February 2025, Thailand... Read more.