Published on 23. February 2026
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Note from the Editor

  • From News from ASEAN - Q1 2026
Markus Schlüter
Partner
Attorney at Law (Germany)
We look forward to meeting you at our 9th ASEAN Forum in Singapore on 12 March. Further information and the registration link can be found further down in this article.

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In this issue, we highlight recent regulatory developments in Indonesia, where new rules governing the application of Tax Treaty benefits and related anti‑abuse provisions have been introduced. We also examine Malaysia’s updated immigration framework and revised employment pass regulations. Foreign investors will find important updates on Vietnam’s New Investment Law, passed in December 2025 and effective from March 2026. The law streamlines investment procedures and narrows the list of conditional business sectors. Companies should also take note of Vietnam’s new Corporate Income Tax Law, in force since October 2025, which expands the taxpayer base and introduces additional incentives. Further significant changes are expected from July 2026, when amendments to the Personal Income Tax Law will take effect, including adjustments to progressive tax rates, expanded prohibitions in tax administration, and the introduction of automated mechanisms for tax refunds, exemptions, and reductions.

ASEAN Forum Singapore 2026

We will discuss these and other topics at our ASEAN Forum, designed to support your cross‑border business activities. The event will take place on 12 March 2026 at the Shangri‑La Hotel / Dutch Pavilion in Singapore and will offer in‑depth insights into current business opportunities and challenges across Southeast Asia. Our tax, legal, BPO, and audit experts from Bangkok, Hanoi, Ho Chi Minh City, Jakarta, Kuala Lumpur, Manila, Singapore, and Yangon will be present to share their perspectives.

These sessions will support informed decision-making at board and executive level:

From Tender to Turnkey

Essential Aspects for EPC Projects in Southeast Asia

From Stability to Scale

Remodeling Capital Structures for Financial Growth

Current M&A Trends in Southeast Asia

HR Due Diligence, W&I Insurance, Tax Structuring, and Effective Deal Execution

Leading across Borders

Safely Navigating Exposure and Structuring Regional Management in ASEAN

The program will conclude with a high-level

panel discussion on “From Singapore to ASEAN: Seizing Opportunities while Managing Complexity“.

The full program is free of charge.

We look forward to meeting you there for a personal exchange. Further information and the registration link can be found HERE.

Sincerely yours,

Markus Schlueter

News from ASEAN