Verification on Thai Shareholders is Tightened in Thailand泰國加強對泰籍股東的身份與資格審核
- 11小时前
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On 1 December 2025, the Department of Business Development (“DBD”) in Thailand issued Order No. 2/2568,[1] establishing stricter documentation requirements for company incorporations. The Order was published on 22 December 2025 in the Royal Thai Government Gazette and has been effective since 1 January 2026.
泰國商業發展署(“DBD”)於 2025 年 12 月 1 日發佈第 2/2568 號命令，針對公司設立登記建立更嚴格的文件審核要求。該命令於 2025 年 12 月 22 日刊登於泰國政府公報，並自 2026 年 1 月 1 日起正式生效。
The Order replaces the previous Order No. 205/2555, and ensure that registered capital is genuine and to prevent the use of “nominee” shareholders. To incorporate a Thai company, Thai partners or shareholders are required to provide financial evidence applies at the point of registration in the following conditions:
該命令取代先前的第 205/2555 號命令，旨在確保註冊資本真實可靠，並防止使用「匿名」股東。辦理泰國公司設立登記時，若符合以下條件，泰國合夥人或股東必須在登記時提供財務證明文件：
1. Joint Ventures with Foreign Minority: Any company where foreigners hold less than 50% of the registered capital (e.g., the standard 49:51 structure).
外資佔少數的合資企業：任何外籍人士持股比例低於註冊資本 50% 的公司(例如：常見的 49:51 持股架構)。
2. Thai Companies with Foreign Directors: Any company where there are no foreign shareholders, but a foreigner is an authorized director with signing or binding authority.
設有外籍董事的泰國公司：公司雖無外籍股東，但由外籍人士擔任具有簽署或法律約束權限的授權董事。
The expansion signals a shift away from a purely shareholding-based analysis toward a broader assessment of foreign involvement and potential influence over corporate affairs. According to the Order, Thai shareholders must provide the following as proof of financial evidence:
此次範疇的擴大，標誌著監管方向的轉變，從單純的持股比例分析，轉向對外籍參與程度及其對公司事務潛在影響力的全面評估。根據該命令，泰籍股東必須提供以下資料作為財務證明：
Ø 3 Months of Bank Statements: Counting back from the date of the share subscription payment.
三個月的銀行對帳單： 自支付認股款項之日起往前回溯三個月。
Ø Transaction Alignment: The statement must show a withdrawal or transfer that exactly matches the amount and payment date of the shares.
交易一致性： 帳單必須顯示一筆與認股金額及支付日期完全吻合的取款或轉帳紀錄。
Ø Verification of Capacity: The DBD should be able to confirm the amount of capital paid and the evidence corresponds to the timing of the share subscription or capital injection.
財力驗證： DBD必須能藉此確認出資金額，且該證據須與認股或注資的時間點相符。
With the effect of the Order, Thai partners or shareholders must have investment capital in their personal accounts at least 90 days before the incorporation date. In addition, company should maintain clear records of fund transfers to avoid delays during registration.
隨著該命令生效，泰籍合夥人或股東必須在公司設立登記日的前至少 90 天，就將投資資金存入其個人帳戶。此外，公司應保持清晰的資金轉帳紀錄，避免在登記過程遭遇延誤。
Practical Implications for Businesses: Order No. 2/2568 will have clear and immediate practical implications for businesses operating in Thailand.
對企業的實際影響：第 2/2568 號命令將對在泰國經營的企業產生明確且直接的實際影響。
1. Potential Delays in Registration:
註冊流程可能延誤:
Company incorporations, share transfers, capital increases, and corporate restructurings will likely be subjected to closer scrutiny. If the Thai shareholders’ bank statements or supporting financial documents are unclear or inconsistent, the registration process may be delayed or temporarily suspended pending clarification.
公司設立、股份轉讓、增資以及企業重組可能會受到更嚴格的審查。如果泰籍股東的銀行對帳單或相關財務證明文件不明確或不一致，註冊程序可能會被延遲或暫時中止，直到澄清為止。
2. Increased Need for Advance Planning
提前規劃的需求增加
Additional preparation will be required when appointing foreign directors or granting signing and binding authority to foreign nationals, even in companies that are wholly Thai-owned. Corporate structuring decisions should now factor in the enhanced documentary requirements imposed by the DBD.
在任命外籍董事或授予外國人簽名與約束權時，即使是純泰資公司，也需要更多的準備工作。企業在進行架構決策時，現在必須考慮到DBD所要求的更高標準文件。
3. Heightened Nominee Risk Exposure
「匿名股東」風險暴露增加
Businesses that rely on informal nominee arrangements face significantly increased regulatory risk. As the evidentiary standard has been elevated, the DBD will place greater emphasis on verifying the genuine financial capacity of Thai shareholders. Structures lacking substantive financial backing may be challenged or rejected.
依賴非正式「匿名股東」安排的企業將面臨顯著增加的監管風險。隨著證據標準的提高，DBD 將更加重視核實泰籍股東的真實財務能力。缺乏實質財務支持的結構可能會受到質疑或被駁回。
Order No. 2/2568 signals stricter scrutiny of Thai shareholding structures and foreign involvement. Businesses should review their corporate structures to ensure proper financial documentation of Thai shareholders in advance to avoid delays and potential legal risks.
第 2/2568 號命令預示對泰國持股結構和外資參與的審查將更加嚴格。企業應提前審視其公司架構，並確保泰籍股東備妥完善的財務證明文件，以避免作業延誤及潛在的法律風險。
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