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Incorporation

Setting up a company in Thailand

When setting up a company you may want to consider these factors:

  1. Business factors

    There are clearly defined restrictions on foreigners who wish to establish a business in Thailand. The Foreign Business Act details out the industries in which foreign investors are prohibited to conduct business. Further, it specifies the industries in which foreign investors can establish business operations with special permission from the respective regulatory authority.

    You may also want to consider the following when making your decision:

    • The industry and the nature of business that will be established
    • Nationality of the headquarters/Management and employees
    • Minimum capital and conditions
    • Treaties, free trade agreements and economic partnership agreements
      • Treaty of Amity between Thailand and the USA
      • Thailand – Australia Free Trade Agreement
      • Japan – Thailand Economic Partnership Agreement
  2. Location

    Location is another critical factor.  Other provinces in Thailand (excluding the province in which Bangkok is located) may have different rules, cost structures and approval criteria. It is always recommended to seek advice from relevant professionals, such as business or legal advisers, accountants and others depending on your needs.

Your Options

There are specific rules in Thailand depending on whether your company employs residents or non-residents. The key concerns for a company that needs to comply with tax laws in Thailand are net taxable income, social security contribution, value added tax (VAT), corporate income tax, specific business tax (SBT) and property tax. Moreover, international treaties to avoid double taxation, international social security agreements, free trade agreements and special tax regimes for specific industries or sectors can make an indirect impact on a company’s tax environment.

There are seven types of business forms available for foreign companies in Thailand. Each of these business forms has unique advantages and disadvantages, as well as differing scope of approved business activities, registration requirements, minimum capital requirements and accounting/auditing requirements.

When setting up a company in Thailand you have the following options.

  • Partnership
  • Limited Companies
  • Joint Ventures
  • Representative Office
  • Branch Office
  • International Head Quarters
  • Joint Ventures

This article provides a general guideline for foreign entities that seek to enter Thailand for business purposes. In particular, it looks at common pathways to establish a business presence in Thailand, generally through a Partnership, Limited Company, Joint Venture, Representative Office, Branch Office, or International Headquarters. In addition, various economic, tax, and regulatory factors are provided throughout as a source of useful information to assist those who seek to establish a business presence in Thailand.

Partnerships

There are 2 types of Partnerships that can be established in Thailand.

  • Ordinary Partnerships
  • Limited Partnerships

Ordinary Partnership 

All partners are jointly and wholly liable for all obligations of the partnership. Ordinary Partnerships are twofold.

  • Non-registered Ordinary Partnership
  • Registered Partnership

Limited Partnership

Limited Partnerships are twofold.

  • One or more partners whose individual liability is limited to the amount of capital contributed to the Partnership
  • One or more partners are jointly and unlimitedly liable for all obligations of the Partnership

Features of Partnerships

1. Unregistered Ordinary Partnership

  • All partners are jointly liable for all obligations of the Partnership
  • Not registered with the Ministry of Commerce
  • Partnership pays taxes at the rates applicable to individuals
  • If the Partnership agreement does not specify the value attributable for services, the contribution is to be equal to the average shares from other partners who made contributions in the form of cash or property

2. Registered Ordinary Partnership

  • All partners are jointly liable for all obligations of the Partnership
  • Must be registered with the Registration Office at district level (based on the location of the Partnership) or at the Office of Business Registration Services, Ministry of Commerce (Bangkok)
  • A Partner’s liability for the Partnership’s obligations ceases two years after the Partner leaves the Partnership

3. Limited Partnership

  • One or more partners are jointly liable without any limitation for all the Partnership obligations
  • Obligations of one or more partners are limited to their contributions made to the Partnership
  • Must be registered with the Registration Office at district level (based on the location of the Partnership) or at the Office of Business Registration Services, Ministry of Commerce (Bangkok).
  • Partnership name should exclude names of Partners with limited liability
  • A limited partner can contribute cash &/or property
  • A limited partners cannot contribute only services
  • Can be managed only by partners with unlimited liability
  • A partner who engages in the management, becomes jointly liable, without any limitation on the Partnership’s obligations

Management

A Limited Partnership must be managed only by the partners with unlimited liability.  Partnerships which have a foreigner as a Managing Partner or Manager are considered as alien Partnerships and are under the jurisdiction of the Foreign Business Act.

Minimum capital requirements

Not specified

Accounting/Auditing requirements

  • Prepare financial statements and submit to the Business Information Service Office, Department of Business Development, or any provincial business development office within 5 months from the closing date. Failure to do so would result in a fine of 50,000 Baht.
  • Financial statements must be audited by and subject to the opinion of a certified auditor.
  • For Registered Partnerships with registered capital of less than 5 million Baht, total revenue of no more than 30 million Baht, and total assets of no more than 30 million Baht, the financial statements need not be certified by an auditor.

Registration Procedure

Information required for a Partnership registration:

  • Name of Partnership
  • Objective of the Partnership
  • Location of the Head Office and/or Branches
  • Name, address, age, nationality and the occupation of the Partners
  • Name of Managing Partner (must be partner without limit)
  • Limitation of Managing Partners power
  • Partnership seal

Place of registration:

  • Head office is located in Bangkok – Central Business Registration Division, Department of Business Development or at any of the 7 Business Development Offices
  • Head office is located in other provinces – Provincial Business Development Office and can submit the request via www.dbd.go.th

Steps for registering a Partnership:

1. Reserve the Partnership name. Upon receiving approval for the name, request for the Partnership registration within 30 days.

2. Prepare the request for registration and submit to the Registrar (request form can be obtained from the Department of Business Development or any of the 7 Business Development Offices or the Provincial Business Development offices or can be downloaded via www.dbd.go.th)

3. Obtain the certificate of registered transactions (if required)

4. Receive the certificate of registration

 

Limited Companies

In Thailand there are two main types of corporations:

  • Private Limited Companies
  • Public Limited Companies

 Limited Public Companies in Thailand are governed by the Public Limited Company Act. Limited Private Companies are governed by the Civil and Commercial code.

Private Limited Companies

Private Limited Companies in Thailand have the same basic characteristics as those in Western countries.  The most common form of establishing a corporate is to set up a Limited Liability Company.

Management

  • A Limited Liability Company will be managed by a Board of Directors.
  • The number of Directors is determined by the Shareholders’ meeting and there is no statutory minimum requirement.
  • Foreigners can be appointed as Directors
  • However, for companies which have received permission to conduct business under list 2 of the Foreign Business Act, at least two fifths of the Directors should be Thai nationals.
  • For a company established under the Thai-US Treaty majority of the Directors should be American or Thai nationals.

Investment capital requirements

There are no minimum or maximum share capital requirements

A minimum of three shareholders should be present at all times. Under certain circumstances a Private Limited Company may be fully owned by foreign nationals. However, for business activities restricted to Thai nationals under the Foreign Business Act, foreign participation is restricted to 49% of share capital. The 49% foreign ownership may exceed or maybe exempted if a Foreign Business License is granted. Minimum capital, transfer of technology and reporting requirements may vary based on the Foreign Business License.

Accounting/auditing requirements

  • Directors must arrange for an annual general meeting to obtain shareholder approval of the company’s audited financial statements within 4 months from the end of the fiscal year
  • Directors must file the audited financial statements, including the shareholder list to the Company Registrar within 1 month after holding the shareholders meeting.
  • Financial statements must be audited by and subject to the opinion of a certified auditor.

Steps that should be taken to register a Private Limited Company:

1. To establish a Private Limited Company there must be at least 3 promoters signing together in order to prepare and register the Memorandum of Association.

Initially a company name should be reserved. It takes up to 2-3 business days to reserve a company name. To reserve a company name, the company can either submit a signed Name Reservation form to the Department of Business Development of the Ministry of Commerce or fill in a Name Reservation form and submit it through the Department of Business Development’s website. Two alternative names should also be provided in case there is a conflict in the name selected by the company.

*Upon receiving the shares, the director must register the company within 3 months from the date of the company’s first meeting.

Promoters should possess the following qualifications:

  • Be an ordinary person (should not be a juristic person)
  • Be at least 12 years of age
  • Must purchase at least 1 share

The following information is used to register the Memorandum of Association:

  • Company’s name (the name that was reserved)
  • Location of the head office (Province)
  • Objective of the company
  • Registered capital must be divided equally among all the shares (Share price per share must be at least 5 Baht)
  • Name, age, occupation, address and number of shares that the reserved
  • Name, age and address of two witnesses

2. Once the Memorandum is registered, the following actions must be taken.

  • Every promoter must purchase the reserved shares
  • Once all the shares are reserved, the promoters must hold a statutory meeting for all the subscribers.

3. Promoters shall handover the business to the Directors

4. Directors shall collect the share capital from the promoters and subscribers.

Such payment should be atleast 25% of the share capital.

5. Once the share capital collection is complete, the authorized Director must prepare the request for registration of company’s establishment and submit the form to the registrar. The request must be submitted to the registrar within 3 months from the date of the company’s statutory meeting.

If the following steps can be performed within the same day, then the promoter can prepare the Memorandum and the Director can register the Memorandum. Thus the company can be established on the same day.

1. All the shares that were reserved should be bought by the respective parties so that the company can be registered

2. Arrange a statutory meeting to establish the company according to the Civil and Commercial code

3. Personnel who set up the company shall assign all affairs to the Director

4. Director should request the personnel who reserve to buy shares and pay such funds according to the Civil and Commercial code 1110.

Registration

Registration is twofold.

1. Registering the Memorandum

2. Registering the establishment

 Registration procedure

 To register the establishment, the personnel who set up the company or the company’s director shall request to verify and reserve the company’s name. Upon reserving the name, a request for the registration of memorandum of association will be submitted within 30 days by reserving the name in person or via www.dbd.go.th

1. Prepare the request for registration and other attachments and submit to the Registrar

2. Pay the fee

3. Obtain the certificate of registered transactions

4. Receive the certificate of registration

Time restrictions for setting up a Limited Liability Company

  • Request for registering the company’s establishment-must be submitted within 3 months from the date of the company’s establishment
  • Request for registering new directors-must be submitted within 14 days from the appointment of the directors

Fees for registering a Limited Liability Company

5. Registering the Memorandum of Association 500 – 25,000 Baht

6. Register the establishment 5,000 – 250,000 Baht

7. Registering for tax documents

A tax ID card and a number must be obtained from the Revenue Department within 60 days from the date of incorporation. For foreign companies, a tax ID card and a number must be obtained from the date it initiates business activities in Thailand.

8. Registering for an employer account under the Social Security Act

An employer account must be established within 30 days from the start of employment. The registration process would normally take 1 day.

Public Limited Companies

 Investment capital requirements

  • There is no minimum capital requirement. However, each share must have the same par value
  • The Promoters must subscribe to at least 5% of the total share capital and must maintain such shares for 2 years from the date of registration
  • The Securities and Exchange Commission (SEC), compliant with the SEC Act, is responsible for approving the offering of shares and supervision of the Stock Exchange of Thailand (SET)

Management

  • Must have at least 5 Directors and at least half of the Board of Directors must have a registered address in Thailand.
  • At least 50% of the Promoters must be residents of Thailand.
  • A Limited Liability Company will be managed by a Board of Directors.
  • Foreigners can be appointed as Directors
  • For companies which have received permission to conduct business under list 2 of the Foreign Business Act, at least two fifths of the Directors should be Thai nationals.
  • For a company established under the Thai-US Treaty, majority of the Directors should be American or Thai nationals.

Accounting/auditing requirements

  • Directors must arrange for an annual general meeting to obtain shareholder approval of the company’s audited financial statements within 4 months from the end of the fiscal year
  • Directors must file the audited financial statements, including the shareholder list to the Company Registrar within 1 month after holding the shareholders meeting.
  • Directors should publish the balance sheet in a newspaper (public media) for at least 1 day within 1 month from the date on which it was approved at the Shareholders’ meeting.
  • Financial statements must be audited by and subject to the opinion of a certified auditor.

Incorporation process

1. Corporate name reservation

To reserve a company name, the company can either submit a signed Name Reservation form to the Department of Business Development of the Ministry of Commerce or fill in a Name Reservation form and submit it through the Department of Business Development’s website. Two alternative names should also be provided in case there is a conflict in the name selected by the company.

It takes up to 2-3 business days to reserve a company name.

Once the selected company name is approved, the corporate name reservation will be valid for 30 days.

2. File a Memorandum of Association (MOA)

After the name reservation has been approved, the MOA must be submitted to the Department of Business Development of the Ministry of Commerce.

For a Public Limited Company the MOA must include at least the name of the company, purpose of the company, province in which the company will be located, registered capital, number of share, and the names, date of birth nationalities and addresses of the promoters and the number of shares each of the promoters has subscribed.

There must be at least 15 promoters to register the MOA and prepare the prospectus to buy all the shares specified by the MOA. Promoters should be at least 20 years of age. The promoters of Public Limited Company must be among the company’s initial shareholders.

3. Convene a statutory meeting

Once the shares subscribed reaches the number specified by the prospectus (not less than 50% specified by the Memorandum of Association) a statutory meeting should be convened. The following would be determined during the meeting.

  • Adoption of Articles of Association
  • Ratify any contracts entered into and expenses incurred by the promoters
  • Finalise the remuneration, if any, to be paid to the promoters
  • Finalise the number of shares, if any, to be issued
  • Finalise the number of ordinary or preference shares to be allotted as fully paid or partly paid up capital
  • Appointment of the initial directors and auditors

After the statutory meeting, the promoters should hand over all business matters to the directors of the company.

4. Registration

Within 3 months after holding the statutory meeting, the directors must register the company.

Time restrictions for setting up a Public Limited Liability Company

  • Submit the prospectus to the registrar within 15 days from the date the prospectus is submitted to the Securities and Exchange Commission.
  • Promoters should convene a statutory meeting when the number of subscribed share has reached the number specified in the prospectus (must not be less than 50% of the number of shares in the MOA) within 2 months from the date on which the subscribed number of shares  reach the specified number and no later than 6 months from the date on which the MOA is registered.
  • Board of Directors should request  for the company’s registration within 3 months from the date of establishing the company

Fees for registering a Public Limited Liability Company

1. Registering the Memorandum of Association 1,000 – 25,000 Baht

2. Register the establishment 1,000 – 250,000 Baht

*However, if the company is specified as “foreign” under the Foreign Business Act, the following rules shall apply

  • Engages in business activities specified by the Foreign Business Act, the minimum registered business capital would be greater than 25% of the estimated average annual operating expenses, calculated over a 3 year period, and not less than 3 million Baht.
  • If the company does not engage in activities specified by the Foreign Business Act, minimum registered capital should be 2 million Baht.

Registering for tax documents

A tax ID card and a number must be obtained from the Revenue Department within 60 days from the date of incorporation. For foreign companies, a tax ID card and a number must be obtained from the date it initiates business activities in Thailand.

Registering for an employer account under the Social Security Act

An employer account must be established within 30 days from the start of employment. The registration process would normally take 1 day.

Branches of Foreign Companies

Foreign companies may carry out business operations in Thailand through a branch office.  Such branch offices are subject to legal and tax regulations in Thailand. There is no special requirement for foreign companies to register their foreign branches in Thailand to carryout business operations. However, most business activities must adhere to the respective regulations (VAT registration, taxpayer identification card, Commercial Registration Certificate, Foreign Business License etc.)

Branches of Foreign Companies are considered as foreign entities and maybe required to apply for a Foreign Business License under the Foreign Business Act.

 

Investment capital requirements

Minimum investment capital must be greater than 25% of the estimated average annual operating expenses calculated over a 3 year period, but not less than 3 million Baht.

Once the Branch Office receives approval to commence business operations, the minimum capital must be remitted to Thailand for the commencement of business operations.

  • First 25% of minimum investment within first 3 months
  • Another 25% of minimum investment within first year
  • Another 25% of minimum investment within second year
  • Last 25% of minimum investment within third year

Management

At least one person responsible for operating business operations in Thailand must be domiciled in Thailand.

Accounting/auditing requirements

  • Branch office is required to maintain accounts only relating to the branch in Thailand.
  • Accounts and financial statements must be prepared to submit to the Department of Business Development for each accounting period.
  • The Manager must submit a copy of the financial statements to the Registrar no later than 150 days from the end of the fiscal year. Approval of the shareholders is not required.
  • Financial statements must be audited by and subject to the opinion of a certified auditor
  • Audited financial statements certified by an authorized auditor should be submitted to the Revenue Department and to the Commercial Registrar for each accounting period.

Auditing requirements specify that audited financial statements of juristic companies must be certified by an authorized auditor and be submitted to the Revenue Department and to the Commercial Registrar for each accounting year.

Tax regulations:

  • Branch is subject to Thai corporate tax of 20% on income derived from its business operations in Thailand
  • Must apply for a tax payer identification card and VAT certificate (if required)
  • Must file annual corporate income tax returns with the Revenue Department

Requirements to carry out reserved business activities:

  • Obtain a foreign business license
  • Adhere to minimum capital requirements, transfer of technology and reporting requirements attached to the Foreign Business License.

Fees for registering a Branch of a Foreign Company

  • Application fee 2,000 Baht
  • Government fee 20,000 – 250, 000 Baht

Representative Offices of Foreign Companies

Must have the following 3 characteristics:

  • Established in accordance with the Foreign Law with an office in Thailand to operate the services to the head office or the affiliated company or the group of companies in foreign countries
  • Provides services to the head office, affiliated company or group of companies without receiving income for the services rendered. However, a Representative Office can receive funds to cover expenses.
  • Has no authority to receive purchase orders or to offer for sale or to negotiate business deals with any person or juristic person.

Scope of business activities should be limited to the following 5 categories.

  • Locating sources of goods and services in Thailand on behalf of the head office
  • Managing quantities of goods purchased in Thailand by the head office
  • Providing advice and assistance relevant to goods and services sold to agents or consumers in Thailand
  • Disseminating information on new goods and services to the head office
  • Reporting on Business developments in Thailand to the head office

Investment capital requirements

Minimum investment capital must not be less than 25% of the estimated average annual operating expenses calculated over 3 years, but not less than 3 million Baht.

Requirements to remit minimum capital are as follows.

  • First 25% of minimum investment within first 3 months
  • Another 25% of minimum investment within first year
  • Another 25% of minimum investment within second year
  • Last 25% of minimum investment within third year

Management

At least one person responsible for operating business operations in Thailand must be domiciled in Thailand.

Fees for registering a Representative Office of a Foreign Company

  • Application fee 2,000 Baht
  • Government fee 20,000 – 250, 000 Baht

Tax regulations        

  • Obtain a corporate tax identification number
  • Submit income tax returns to the Revenue Department and Department of Business Development
  • All individuals and local staff must obtain taxpayer cards

*A representative office is not subject to Thai taxation since such representative office is understood to be receiving a subsidy from the head office to meet its expenses in Thailand and such gross receipts are not classified as revenue to be included in arriving at income tax payable by a juristic person.

 

International Headquarters

On May 1, 2015 Thailand introduced the International Headquarters scheme. It replaced the Regional Operating Headquarter scheme that expired in 15 November 2015.

Scope of business activities:

  • Managerial/technical services
  • Supporting services such as procurement, research and development. Marketing and sales promotion etc.
  • Financial management
  • International trading centers (ITC)

 

An associated enterprise refers to companies or partnerships which are related to international headquarters and includes:

  • A company/partnership which holds direct or indirect shares in the International Headquarters of not less than 25% of total capital
  • A company/partnership in which the company/partnership is a direct or indirect shareholder or partner with not less than 25% of total capital
  • A company/partnership which has power to control or supervise the management and operation of International Headquarters
  • A company/partnership in which International Headquarters has the power to control or supervise the operation and management
  • A company/partnership in which the company or partnership has the power to control/supervise the operation and management.

Investment capital requirements

The paid up registered capital must not be less than 10 million Baht.

Management

Not specified

Accounting/Auditing requirements

  • Must prepare financial statements for each accounting period
  • Financial statements must be audited by and subject to the opinion of a certified auditor
  • Audited financial statements certified by an authorized auditor should be submitted to the Revenue Department and to the Commercial Registrar for each accounting period.

Tax regulations

Tax incentives offered by the Revenue Department subject to the following conditions:

  • Supervise foreign branch offices or associated enterprises in not less than one country
  • Paid up registered capital should not be less than 10 million Baht on the last day of the accounting period
  • Total business spending should not be less than 15 million Baht per annum

Corporate Income Tax (CIT):

CIT is offered for 15 accounting periods from the date of approval by the Director General of the Revenue Department.

Personal Income Tax (PIT):

PIT is offered to expatriates at specialist/executive level at a reduced rate of 15%

Specific Business Tax (SBT):

Exemption for the revenue from lending to Associated companies

Withholding tax (WHT):

Exemption on dividends paid by the International Head Quarters to corporate shareholders in foreign countries and interest paid by the International Head Quarters to corporate lenders in foreign companies.

*Other incentives are provided by the Board of Investment (BOI) subject to the following conditions.

  • Supervise associated companies in foreign countries or its foreign branches in atleast one country
  • Paid up registered capital must not be less than 10 million Baht

 

Joint Ventures

A Joint Venture is a Thai Limited Liability company owned by 2 or more companies.  According to Thai law a Joint Venture is not a legal person. Although it can engage in business, it cannot be registered.  However, the Revenue Department recognizes a Joint Venture as a juristic person for taxation purposes and therefore should apply for tax identification card. Also, a Joint Venture should register for VAT if it qualifies under the requirements of the Revenue code.

 

Critical elements of a Joint Venture (as per the Revenue code and the Revenue Department):

  • At least one of the Joint Venture partners must be a juristic entity
  • A joint investment in the Joint Venture
  • Sharing of profit or loss under the Joint Venture agreement
  • Partners should have joint liability to third parties related to the Joint Venture

Investment capital requirements

Not specified

Management 

Not specified

Accounting/Auditing requirements

  • Must prepare financial statements for each accounting period
  • Financial statements must be audited by and subject to the opinion of a certified auditor
  • Audited financial statements certified by an authorized auditor should be submitted to the Revenue Department and to the Commercial Registrar for each accounting period.

Registration procedure

A foreign company that participates in a Joint Venture:

  • Should obtain a business license under the Foreign Business Act
  • Should create a branch office in Thailand
  • Should register the Joint Venture to obtain a tax payer identification card

Time taken to obtain a business permit and a taxpayer identification number:

8 – 10 weeks.

Cost: 20,000 – 250,000 Baht

Regional Offices

Refers to an office established by a transnational corporation in a country which does not include the country of its registered head office.

A regional Office can engage in the following business activities:

  • Managing business activities of branches and/or subsidiary companies on behalf of the head office located in the same region as the regional office.
  • Provide services to the branches of the head office and its subsidiary companies

Prohibited activities:

  • No income can be derived by provisioning the above mentioned services
  • Cannot accept a purchase order or make a sales offer
  • Cannot negotiate business arrangements

If the business activities undertaken by the Regional Office are included in the List 3 of the Foreign Business Act, then a foreign business license must be obtained from the Director General of the Department of Business Development.

 

Investment capital requirements

Invested capital must be at least 25% of the average estimated expenses of the past 3 years but not less than 3 million Baht (as per the Foreign Business Act).

Management 

Not specified

Accounting/Auditing requirements

  • Must prepare financial statements for each accounting period
  • Financial statements must be audited by and subject to the opinion of a certified auditor
  • Audited financial statements certified by an authorized auditor should be submitted to the Revenue Department and to the Commercial Registrar for each accounting period.

Registration procedure

  • Should obtain a foreign business license (based on the Foreign Business Act)

Fees for registering a Regional Office

  • Application fee 2,000 Baht
  • Registration fee 2,000 – 250,000 Baht

Tax regulations

  • Should obtain a corporate tax identification number
  • Should submit tax returns
  • All staff are required to obtain tax payer cards and submit personal income tax

Outsourcing Employment Through a GEO Employer of Record Service

Whether to incorporate in Thailand, and what sort of entity to setup are just two of the many choices companies must make when expanding into a new market.

If the company intends to have staff in Thailand they must also decide whether they will administer that employment internally or use a Global Employment Organization to handle payroll and Employer of Record responsibilities.  A GEO Employer of Record solution is an attractive alternative where

  • the company is looking to setup an office quickly
  • the company wants to work within a defined budget
  • the company wants to limit its initial commitment in Thailand
  • the company needs help with tax, employment, immigration and payroll compliance in Thailand

The complexity of employment regulations in Thailand makes the use of a GEO advisable coupled with local legal counsel to ensure full compliance with employment laws, for example the drafting of local contracts for workers.

Shield GEO provides a comprehensive service in Thailand allowing companies to deploy their staff quickly with reasonable, clearly stated costs and timeframes. The company contracts directly with Shield to employ and payroll their staff on their behalf in Thailand.

Shield GEO then becomes the Employer of Record. Shield GEO assumes the legal responsibility for these employees, sponsoring them on work permits, complying with local employment law and running their monthly payroll. Using Shield GEO is the fastest and most cost effective way to deploy local and foreign workers into Thailand. Read more about outsourced employment through Shield GEO.

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