Cambodia, a member state of ASEAN, is situated in the Gulf of Thailand and has, beside direct road connections to its neighbouring countries Vietnam, Laos and Thailand, also an international seaport.
Cambodia is rich in natural resources, which, as in the case of crude oil and natural gas, still remain partly unexploited. The former agrarian state is, for well over a decade now, in a state of transition, with growing industrial and services sectors. Today, most of the revenue is generated by the textiles, footwear and tourism industries, owing to low labour costs, freedom of foreign exchange and the progressive liberalisation of investment conditions. The manufacturing of semi-finished electronic and automotive products has recently also grown in importance. This WTO and ASEAN member is still considered as a less-developed economy, allowing for numerous tariff preferences of Cambodian goods imported into the EU and the USA.
Currently and especially alongside the border with Thailand, numerous new special economic zones are being established, with the aim of attracting mainly companies from neighbouring countries to manufacture or process export oriented goods through significant tax reliefs. A further priority set by the government is upgrading the underdeveloped infrastructure and energy supply with the help of foreign investors.

Rödl & Partner combines interdisciplinary expertise with knowledge of the special local requirements of the Cambodian market. We advise clients doing business in the Kingdom of Cambodia from our office in Bangkok in all law and tax related matters, as well as in finance, accounting and auditing, in collaboration with our long-standing partners in Phnom Penh.


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Jürgen Baur


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 Contact in Germany

Markus Schlüter

Associate Partner

+49 (221) 94 99 09 – 342
+49 (221) 94 99 09 – 900

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