Month: July 2025

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.