Partner
Attorney at Law (Germany)
Note from the Editor
- From News from ASEAN - Q2 2026
We would be more than happy to welcome you to our upcoming German-language panel discussion, “Vietnam on its Way to Becoming a Key Market in Asia – Successful Strategies for Sales, Production, and EPC Projects,” which will take place at RÖDL’s Forum Global in Nuremberg on 23 June 2026. You will find the link to the registration platform of our German signature event further down in this article.
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In this issue, we examine the transition of the Indonesian Standard Industrial Classification and its implications for foreign business activities. In Malaysia, recent developments clarify that third parties—such as related or parent companies—cannot be held liable for unfair dismissal claims before the Industrial Court if they are not the actual employer of the dismissed individual. In addition, Malaysia has enacted the Online Safety Act 2025, shifting greater responsibility for regulating harmful online content to application service providers and content application service providers.
Singapore has implemented both the Multinational Enterprise Top-up Tax and the Domestic Top-up Tax, as announced in the 2024 Budget, introducing new registration and filing requirements. In Thailand, foreign investors should note that the Ministry of Commerce has issued new implementing measures, effective since 1 April 2026, as part of its continued efforts to combat nominee arrangements. These measures introduce enhanced director confirmation obligations in certain scenarios. Concurrently, the Department of Business Development conducted public hearings in April 2026 on proposed amendments to the Thai Foreign Business Act.
Vietnam has introduced significant reforms to its e-procurement framework, aimed at enhancing efficiency, accountability, and digitalization. Furthermore, additional guidance on the implementation of the Personal Income Tax Law is expected, with anticipated changes affecting payroll administration, supporting documentation, and dependent registration procedures.
Forum Global 2026 in Nuremberg
Finally, we would like to draw your attention to our upcoming German-language panel discussion, “Vietnam on its Way to Becoming a Key Market in Asia – Successful Strategies for Sales, Production, and EPC Projects,” which will take place at RÖDL’s Forum Global in Nuremberg on 23 June 2026. Should you be interested in this or other topics covering legal, tax, accounting, or audit aspects of worldwide direct investment, we would be pleased to welcome you for an in-person exchange at our headquarters. Further information and the registration form can be found at the following link.
Sincerely yours,
Markus Schlueter