Forvis Mazars in Thailand technical update - January 2026

Forvis Mazars in Thailand’s Technical Update - January 2026 contains a number of interesting articles on Tax, Legal, Accounting, IFRS and Sustainability that will be important to your business.

Tax

  • Brighter savings, greener living: Thailand advances tax incentives to promote household power generation and renewable energy use
  • Thailand moves forward with Pillar Two: cabinet approves draft secondary legislations for Top-up Tax implementation
  • The Side-by-Side System explained: How Thailand could benefit and what comes next

Legal

  • Thailand’s DBD cracks down on nominees and “mule” accounts with strict new registration rules

Accounting

  • Accounting for employee layoffs
  • TFRS 2027–2028: A Roadmap to the future of Thai financial reporting

IFRS

  • IAS 28: future amendments to the Fair Value Option
  • IFRS Foundation appoints new Trustees
  • IASB publishes an exposure draft on accounting for dynamic interest rate risk management activities

Document

Technical update - January 2026

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Director - Legal Practice WP&VISA Chalermpon Tanopajai
Chalermpon Tanopajai Director - Legal Practice WP&VISA - Bangkok

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