Category: News

Blumenthal Richter & Sumet (BRS) is proud to announce that the firm’s  Tax and Customs Practice has been shortlisted for Tax Disputes Firm of the Year for the third time and Thailand Tax Firm of the Year for the second time at the International Tax Review Asia-Pacific Tax Awards 2025.

In a sector traditionally dominated by large international law firms, BRS distinguishes itself as one of the only independent Thai firms to be shortlisted in both categories. This recognition affirms the firm’s ability to perform at a level commensurate with leading global practices, underscoring its strength in delivering technically sophisticated and commercially pragmatic tax solutions. BRS’s continued presence on these highly competitive shortlists reflects its growing stature in complex, cross-border, and high-stakes tax matters.

“This recognition underscores the depth of our technical expertise and the trust our clients place in us,” said Sumet Mingmongkolmitr, Senior Partner and the firm’s Head of Tax and Customs. “It’s a privilege to work alongside such a talented team, and we remain committed to delivering tax solutions that are not only rigorous but also commercially sound.”

BRS continues to advise leading Thai and multinational clients on tax audits, disputes, transfer pricing, and strategic tax planning, combining deep local knowledge with global standards of practice.

Leading independent international law firm Blumenthal Richter & Sumet (BRS) has expanded its regional platform with the acquisition of law practice Legal ASEAN. This move further strengthens the firm’s capabilities in cross-border investments, real estate, foreign direct investment and regional legal consultancy across Southeast Asia.

Legal ASEAN’s founder, Mark D’Alelio, joins BRS as a Partner, bringing with him over two decades of legal practice with multinational law firms  in Thailand, Vietnam, and Myanmar.

Mark is widely recognized for his strategic counsel to international and Thai clients on market entry, real estate development, foreign direct investment (FDI), and cross-border structuring. In adding his extensive experience across a variety of matters throughout Southeast Asia, Mark brings deep regional insights that complement and reinforce BRS’s existing strengths.

Mark’s practice additionally covers dispute resolution, with Mark having managed complex real estate and labor disputes, and represented clients before Thailand’s Department of Special Investigations (DSI). His work further spans across corporate, Board of Investment (BOI) promotion attainment, market entry advisory in the IT and technology sectors, and management agreement structuring between Thai developers and major international hotel brands. Known for his commercial approach, Mark remains dedicated to delivering practical solutions grounded in local knowledge and responsive to the evolving needs of global businesses.

Mark’s team—comprising Senior Associates Sasathorn Dharakasem and Teerapun Jiamton, Associates Sireethorn Ruksachart, Pranchalee Maneerat, and Pitchayapa Rungrueng, along with dedicated support staff—has also joined BRS as part of the acquisition. The team’s addition effectively enhances the firm’s service capacity and regional practice depth, while simultaneously contributing to the firm’s rapidly growing practice.

Reflecting on the move, Mark commented:

“Joining BRS will enable me to offer my existing clients an even broader range of legal services, including access to the firm’s in-house dispute resolution, intellectual property, and tax & customs teams. Clients will also benefit from BRS’s dedicated Japan Desk and China Desk, further enhancing the regional support we can provide.”

Echoing this strategic perspective, BRS Senior Partner and Head of Real Estate Robert Schuler remarked:

“Mark’s extensive experience across Southeast Asia aligns with BRS’s long-term strategic vision to grow our regional capabilities and deepen support for clients investing and operating in ASEAN markets.”

“The leadership at BRS sees this acquisition as a unique opportunity to further strengthen our offering to both domestic and international clients. We are pleased to welcome Mark and his team, and look forward to combining our expertise to better serve businesses navigating Thailand and the wider region, particularly in the real estate sector.”

Two Associates from Blumenthal Richter & Sumet (BRS)’s Litigation & Dispute Resolution practice group recently contributed their time and insights to local educational initiatives aimed at inspiring the next generation of legal professionals.

Theeparan Jarumetheechon participated in Brand World Camp, an event sponsored by the popular health beverage BRAND’S designed to help high school students better understand different academic disciplines and career options, providing first-hand perspectives on the study of law and the realities of life as a lawyer. During the session, Theeparan spoke candidly about the rewards and challenges of working at an international law firm, maintaining client relationships, and appearing before the courts.

Meanwhile, Thunchanok Noichin joined the Year 9 & Year 10 Career Fair 2025 at Denla British School. The event provided students with the opportunity to hear directly from professionals across diverse industries. Through panel discussions and informal conversations, Thunchanok offered students a glimpse into the daily responsibilities of a legal practitioner and the skills necessary for a successful legal career.

Both Associates highlighted the importance of mentorship and sharing real-world experiences to encourage and guide students considering a future in law. Their participation reflects BRS’s ongoing commitment to supporting educational outreach and fostering interest in the legal profession among Thailand’s youth.

Sumet Mingmongkolmitr (Senior Partner) and Sataporn Samanyaporn (Associate)

 Thailand’s Revenue Department is in the process of drafting legislation to amend tax rules for foreign income remitted to Thailand. The proposed amendment aims to reduce the tax burden on Thai tax residents who bring foreign income into Thailand, with the broader objective of encouraging the repatriation of overseas earnings and stimulating the domestic economy.

Panuwat Luengwilai, Deputy Director-General of the Revenue Department, recently outlined the upcoming amendment to Thailand’s tax laws, which could provide significant relief to Thai tax residents. Under the proposed changes, Thai tax residents who remit foreign income into Thailand within the same calendar year in which it is earned, or in the following year, would be exempt from personal income tax on those earnings.

For example, if a Thai tax resident earns foreign income in 2025 and brings it into Thailand in either 2025 or 2026, that income would not be subject to Thai personal income tax.

If enacted, the amendment would overturn the current Thai tax rule that took effect on 1 January 2024. Under the current rule, any foreign income earned from that date onwards is subject to Thai personal income tax if it is brought into Thailand, regardless of the year it is remitted.

Although the proposed tax exemption remains in draft form and has not yet been officially enacted, Thai tax residents with foreign income should stay informed of any future developments from the Revenue Department to ensure proper tax planning for their overseas earnings.

Blumenthal Richter & Sumet’s tax team will continue to monitor developments on this issue and provide updates on any changes to Thai tax laws. For additional advice or questions regarding foreign income taxation, please feel free to contact our team for tailored guidance.

Blumenthal Richter & Sumet (BRS) proudly acknowledges the dedication of Senior Associate Patsawut Waithanomsat and Associate Nuttanich Settasakol, who played key roles in the search, rescue, and recovery efforts following the recent earthquake in Thailand.

A certified firefighter and K9 handler/instructor, Patsawut volunteered with United SAR K9 to assist at the collapsed State Audit Office headquarters, the only major rescue site in Bangkok. When the earthquake struck, Patsawut was conducting a real estate due diligence in southern Thailand. Upon receiving an urgent official call for private-sector volunteers with trained search-and-rescue dogs, he immediately returned to Bangkok with his German Shepherd, Mimijung, to join the mission. As Search Mission Control Coordinator and Safety Officer, he ensured the safety of handlers and their highly trained K9 partners, which included German Shepherds, Belgian Malinois, Labradors, and a Beagle.

These humanitarian rescue dogs undergo more than two years of specialized training to detect survivors trapped beneath debris. Their ability to navigate hazardous environments and sense live humans was instrumental in guiding emergency teams to those in need. “In the first 72 hours, every second counts. These dogs are our lifeline, leading us to survivors before dehydration or injuries take hold,” said Patsawut.

Demonstrating extraordinary commitment, Patsawut spent three days at the disaster site, working tirelessly alongside first responders. He even returned directly to the BRS office from the rubble, covered in dust and minor injuries—an example of service and resilience.

Meanwhile, Nuttanich leveraged her legal expertise and crisis management experience to support the Bangkok Governor’s War Room at City Hall, where officials worked around the clock to coordinate response efforts. A former legal specialist for Bangkok Governor Chadchart Sittipunt before joining BRS’s Litigation Practice, Nuttanich played a critical role in processing and managing more than 15,000 earthquake-related reports between March 29–30, 2025. These reports covered urgent issues such as structural damage, infrastructure failures, and public safety concerns.

“In an emergency, clear communication and fast, accurate information processing are essential to an effective response,” said Nuttanich. “Beyond physical damage, concerns about the safety of apartments and office buildings have a deep impact on mental health. People need reassurance that their homes and workplaces are secure. Addressing these issues quickly helps restore confidence and stability.”

Blumenthal Richter & Sumet commends Patsawut, Nuttanich, Mimijung, and all the K9 and War Room teams for their dedication to the rescue and recovery efforts. Our thoughts are with those affected, and we recognize the strength of the Thai people and the Bangkok community in their recovery.

Blumenthal Richter & Sumet (BRS) has been ranked in Chambers Global 2025 for its Corporate/Mergers & Acquisitions (M&A) practice, highlighting its strength in foreign direct investment and cross-border transactions. This recognition follows its continued ranking in Chambers Asia-Pacific for the 12th consecutive year, reinforcing the firm’s position as a trusted advisor to international businesses operating in Thailand.

BRS’s M&A team advises foreign and domestic clients across various industries, including technology, manufacturing, and services. Senior Partner Andreas Richter, together with Partners Stefan Riedl and Ekkarat Ritthiplang, work closely to provide foreign investors with strategic guidance and practical solutions. With their extensive combined expertise in corporate structuring, M&A, and foreign direct investment, they assist clients in navigating Thailand’s legal and regulatory landscape, ensuring smooth and effective market entry and business operations.

Stefan specializes in corporate structuring, M&A, and foreign direct investment, with a focus on transactional contract drafting and negotiations. Ekkarat, a highly regarded corporate law practitioner, plays a key role in facilitating investment transactions and ensuring seamless execution within Thailand’s regulatory framework. The firm’s international reach is further strengthened by its China Desk, led by Andreas Richter and Akemi Xie, a Chinese-licensed attorney, and its Japan Desk, led by Andreas and Ryo Sakata, a U.S.-trained and Japan-licensed attorney.

The Chambers Global ranking reflects BRS’s expertise in handling complex, multi-jurisdictional matters and its strong reputation in cross-border M&A and foreign investment. With a global client base and a team of internationally experienced lawyers, BRS remains a key partner for businesses navigating multi-jurisdictional challenges.

Senior Partner Andreas Richter stated, “Being ranked in Chambers Global is an important recognition for our firm, and we are truly honored. This achievement reflects the dedication and expertise of our team in delivering high-quality legal services to both domestic and international clients. However, our work does not stop here. True success comes from continuous effort and an unwavering commitment to creating value for our clients. This recognition reinforces our dedication to supporting the evolving landscape of deal-making in Thailand, and we look forward to the opportunities ahead.”

Blumenthal Richter & Sumet is pleased to announce that newly appointed partner Ekkarat Ritthiplang has been recognized as a Recommended Lawyer in The Legal 500 directory. This accolade comes in his first year as a partner, reflecting his growing reputation in Thailand’s legal market.

With over a decade of experience, Ekkarat is a trusted advisor to European, Chinese, Japanese, and Thai companies across industries such as automotive, transportation, manufacturing, hospitality, chemicals, and cosmetics. His expertise covers corporate and commercial transactions, foreign direct investment, and regulatory compliance, with a focus on mergers and acquisitions and business takeovers. He is well-regarded for his work with the Thai Board of Investment and other regulatory bodies, guiding clients through licensing, permitting, contract negotiations, and Thai labor and insurance laws.

Over the past year, Ekkarat has advised leading companies, including:

• A major beverage manufacturer and distributor on the entire business transfer of its Thai affiliate.
• Advising a client, Germany-based internationally recognized manufacturer of innovative and high quality space and water heating systems with annual revenue of over USD 52 million, on their new factory investment project in Thailand”.
• Numerous Chinese businesses entering the Thai market as a key member of the firm’s China Desk.

As part of the firm’s Corporate / M&A team, ranked in The Legal 500 for 2025, Ekkarat has been praised for his practical approach, accessibility, and ability to coordinate between foreign clients and Thai authorities. Clients describe him as providing “usable advice” and commend his responsiveness and problem-solving mindset.

Expressing his gratitude, Ekkarat stated, “I am honored by this recognition and sincerely thank our clients for their trust and positive feedback. Their support drives me to continue delivering high-quality legal services.”

Ekkarat represents the next generation of leadership at Blumenthal Richter & Sumet, bringing fresh perspectives and a commitment to excellence. His recognition by The Legal 500 underscores his standing as one of Thailand’s rising corporate lawyers.

The Legal 500 is a globally recognized legal directory that ranks law firms and lawyers based on client feedback, peer reviews, and independent research, serving as a benchmark for excellence in the legal profession.