泰国收紧外资持股限制：2024年4月1日起实施新规
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
泰国商业发展厅（DBD）自2024年4月1日起强化对外国自然人及法人持有泰国公司股份的监管，重点打击借壳规避《外商经营法》的行为。关键合规要点包括：禁止非泰籍人士通过代持、信托或名义股东方式间接控制泰企；要求所有股东披露最终实益所有人（UBO）信息并提交DBD备案；对已注册但存在虚假股东结构的企业启动合规审查。新规适用于所有在DBD注册的有限公司（Co., Ltd.），尤其影响依赖外籍自然人挂名持股的中小型企业、跨境电商本地实体及BOI优惠企业。企业需立即核查股权结构真实性，更新股东声明文件，并配合DBD抽查，否则面临罚款、吊销注册或丧失外商经营许可资格。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查公司注册文件中的股东身份真实性，确认无代持、信托或名义股东安排
- ›于2024年4月1日前向泰国商业发展厅（DBD）提交完整最终实益所有人（UBO）声明及支持文件
- ›聘请泰国持牌律师对现有股权结构进行合规评估，并在2024年第二季度内完成必要重组
- ›Verify and eliminate all nominee, trust, or proxy shareholder arrangements in your Thai company’s registration documents immediately
- ›Submit certified Ultimate Beneficial Owner (UBO) declaration and supporting documentation to DBD before April 1, 2024
- ›Engage a licensed Thai law firm to conduct a full ownership structure compliance review and implement restructuring by Q2 2024
English Summary
Effective April 1, 2024, Thailand’s Department of Business Development (DBD) has strengthened enforcement against foreign circumvention of the Foreign Business Act (FBA) through nominee shareholding. Key requirements include mandatory disclosure of ultimate beneficial owners (UBOs) for all shareholders, prohibition of nominee arrangements (including trusts and proxy directors), and retroactive verification of existing company registrations. All Thai limited companies registered with DBD — especially those with foreign individuals listed as shareholders — must comply. Non-compliance may result in fines up to THB 100,000, deregistration, or revocation of BOI privileges. Companies must submit updated UBO declarations by April 1, 2024, and maintain verifiable ownership records for DBD audit. Foreign investors should review corporate structures, replace nominee shareholders with compliant ownership models (e.g., BOI-licensed entities or Thai majority structures), and engage licensed Thai legal counsel for restructuring before deadlines.
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