Wealth & Cross-Border Hub — Tax · Crypto · ESG · Trust · Family Office
A single, attorney-curated entry point for HNW/UHNW individuals and family offices navigating Thailand's worldwide-income regime, BEPS Pillar 2, CRS/CARF reporting, EU CBAM, and pre-immigration / pre-IPO trust structuring.
Quick Answer
This hub consolidates five interlocking pillars our notary–attorney team handles every week: tax residency triggers under Revenue Code § 41, crypto and tokenised wealth under Thai SEC + EU MiCA + OECD CARF, BEPS Pillar 2 global minimum tax & MAP/APA dispute resolution, ESG / carbon credit / CBAM compliance, and Family Office / Trust / Foundation structuring with HCCH Apostille (entering into force for Thailand 28 February 2027) readiness.
- Thailand taxes worldwide income for ≥180-day residents from 2024 (Revenue Code § 41 + Por.161/162/722).
- BEPS Pillar 2 GMT of 15% applies to MNE groups ≥ EUR 750M; Thailand enacted Top-Up Tax effective 2025.
- EU CBAM full reporting from 2026 — covers cement, steel, aluminium, fertilisers, electricity, hydrogen.
- CARF crypto-asset reporting begins 2027 (first exchange 2028) — affects every Thai-resident crypto holder.
- Singapore 13O/13U Family Office + DIFC/ADGM Foundations + LTR Wealth Visa form the canonical pre-immigration stack.
Five Pillars in This Cluster
- Tax Residency 180-Day / CRS / DTADay-count, dual-residency tie-breakers, CRS reporting, certificate of residence.
- Crypto / VASP / Tokenisation / CARFThai DA license, Travel Rule, MiCA, DAC8, CARF 2027 reporting, tokenised RWA.
- Tax Litigation / TP / MAP / APA / Pillar 2Transfer pricing, Mutual Agreement Procedure, BEPS Pillar 2 global minimum tax.
- ESG / Carbon / CBAM / IFRS S1+S2EU CBAM, T-VER, Article 6.2 ITMO, CSRD-ESRS, TCFD, Thai Climate Change Act.
- Family Office / Trust / Pre-Immigration / Pre-IPOSingapore VCC 13O/13U, Cayman STAR, BVI VISTA, DIFC/ADGM Foundations, PPLI, LTR Wealth.
Frequently Asked — Wealth & Cross-Border
- Why combine these five pillars in one hub?
- Because a single HNW client moving to Thailand triggers all five simultaneously: tax residency starts the worldwide-income clock, crypto holdings trigger CARF reporting, an operating MNE triggers Pillar 2, an industrial group triggers CBAM, and the family wealth needs trust/foundation structuring before residency begins.
- Which pillar should I start with?
- Tax Residency 180-Day / CRS / DTA — it defines the timeline. Every other pillar's reporting and structuring deadline is anchored to the day you become a Thai tax resident.
- Do you coordinate with Singapore, Dubai, and EU counsel?
- Yes. Our cross-border desk works with Singapore (VCC, 13O/13U), Dubai (DIFC, ADGM), Switzerland (PPLI), and EU (MiCA, CBAM, DAC6/DAC8) counsel under a single engagement letter.
- Is notarisation required for trust deeds and family charters?
- For Thailand use and for HCCH Apostille (entering into force for Thailand 28 February 2027), yes — notarisation by a Thai Notarial Services Attorney + MFA legalization is the standard path for cross-border enforceability.
Explore the five pillars
สำรวจบริการ พื้นที่ และบทความที่เกี่ยวข้อง เพื่อหาคำตอบเร็วขึ้น
- Tax Residency 180-Day / CRS / DTADay-count, dual-residency tie-breakers, CRS reporting, certificate of residence.
- Crypto / VASP / Tokenisation / CARFThai DA license, Travel Rule, MiCA, DAC8, CARF 2027 reporting, tokenised RWA.
- Tax Litigation / TP / MAP / APA / Pillar 2Transfer pricing, Mutual Agreement Procedure, BEPS Pillar 2 global minimum tax.
- ESG / Carbon / CBAM / IFRS S1+S2EU CBAM, T-VER, Article 6.2 ITMO, CSRD-ESRS, TCFD, Thai Climate Change Act.
- Family Office / Trust / Pre-Immigration / Pre-IPOSingapore VCC 13O/13U, Cayman STAR, BVI VISTA, DIFC/ADGM Foundations, PPLI, LTR Wealth.

Official sources & further reading
Statements on this page follow the authorities below. Confirm current requirements with the authority before filing. Last reviewed 2026-07-29.
- Lawyers Council of Thailand — Notarial Services Attorney register — สภาทนายความฯ / Lawyers Council of Thailand
- Department of Consular Affairs, MFA Thailand — document legalization — กรมการกงสุล MFA
- HCCH Apostille Convention (1961) — full text & status table — HCCH (Hague Conference on Private International Law)
- MFA Thailand — embassies and consulates in Thailand — MFA Thailand
Related questions
- Do you serve clients outside Bangkok?
- Yes — we serve clients nationwide and overseas, receiving documents by post or courier and scheduling signing appointments when in-person attendance is required.
- How is personal data in my documents handled?
- Documents are used only for the purpose you state, retained for the period professional duties and data-protection law require, and not disclosed to third parties without consent.
- When was this page last reviewed?
- Each page shows its last-reviewed date in the sources section. Authority requirements change, so confirm current conditions with the receiving authority before proceeding.
- What is the fastest way to reach you?
- Call or message on LINE during business hours for an initial route check, and send legible photos of the documents by email or LINE so the scope can be assessed accurately.
Related services
- Branches and meeting points nationwideBangkok, greater Bangkok and upcountry
- Latest regulatory and practice updatesEvery article cites primary sources
- Talk to us before you startShare your document details for a step plan
- Apostille vs embassy legalization — the differenceSide-by-side of steps, authorities and legal effect
- Requirements at each embassy in ThailandPer-mission conditions collected in one place
- Attorney-certified document copiesFor authorities that will not accept originals
- Affidavits and statutory declarationsSworn before a Notarial Services Attorney
- Online intake for notarial workSend drafts for review before the appointment
Fees are not published online — ask our team by phone, LINE or email for a scope-based quote.
