Fiscal Compliance, Cadastral Valuations, and Cross-Border Withholding Under Cambodian Tax Law Word Count Target: ~1,500 words Core Themes: Law on Taxation (Royal Kram No. NS/RKM/0523/004); Registration Tax / Stamp Duty (4%); Annual Immovable Property Tax (0.1%); Tax on Unused Land (2%); Rental Withholding Tax (10% resident vs. 14% non-resident); Capital Gains Tax (Prakas No. 346 …
Category: Cambodia
Sep 05
Developer Due Diligence & Off-Plan Purchasing
Cambodia Regulatory Licensing, Escrow Protections, and Structural Safeguards Under the Real Estate Business and Pawnshop Regulator (PEPR) Word Count Target: ~1,500 words Core Themes: Law on the Non-Bank Financial Services Authority (2021); Role of the Real Estate Business and Pawnshop Regulator (PEPR/RPR); Prakas on the Management of Real Estate Development Business (Prakas No. 089 MEF.PrK …
Sep 05
Cambodia Long-Term Leases and Perpetual Leases (Emphytéose)
Real Rights, Cadastral Registration, and Contractual Fortification Under the Civil Code Word Count Target: ~1,500 words Core Themes: Civil Code of Cambodia (2007) Articles 244–255; Transition from Land Law (2001) 99-year terms to Civil Code 50-year statutory caps; Legal status of In Rem Real Rights (Droit Réel) vs. Personal Contractual Leases; Sub-lease, assignment, and mortgage/hypothec …
Sep 05
Cambodian Land Holding Companies (LHCs)
Corporate Governance, 51/49 Minority Structuring, and Share Classes Under the Law on Commercial Enterprises Word Count Target: ~1,500 words Core Themes: Definition of a Khmer Legal Entity under Land Law (2001) Art. 56; Law on Commercial Enterprises (LCE); 51/49 shareholding structures; Class A/Class B share structuring; Super-voting vs. non-voting economic shares; Registered security hypothecs and …
Sep 05
The Cambodia 2019 Trust Law (Commercial & Real Estate Trusts): Regulated Landholding Mechanisms for Foreign Capital
Core Themes: The Law on Trusts (Royal Kram No. NS/RKM/0119/002); Role of the Non-Bank Financial Services Authority (FSA) and the Trust Regulator (TR); Sub-Decree No. 114 ANKr.BK on Trust Registration; Prakas No. 003 MEF.PrK; Legal tripartite relationship (Trustor, Trustee, Beneficiary); Fiduciary segregation of trust property; Replacing legacy nominee arrangements; Statutory limits and tax implications. For …
Sep 05
Cambodia’s Land Titling Architecture: Hard Titles, Soft Titles, LMAP, and the Cadastral Registers
Word Count Target: ~1,500 words Core Themes: Torrens titling evolution; Land Law of 2001 (Chapters 6 and 17); Systematic vs. Sporadic registration; LMAP (Land Management and Administration Project); Legal distinctions between Hard Title (Bann Somkoal Mechheakpheap) and Soft Title (Bann Samroab Kaon / Possessory Right); The National Cadastral Register; Foreign exposure risks and due diligence …
Sep 05
Co-Owned Buildings & Strata Titles: Statutory Mechanics of Foreign Ownership Under the 2010 Law and Sub-Decree No. 82
Word Count Target: ~1,500 words Core Themes: The 2010 Foreign Ownership Law (Royal Kram No. NS/RKM/0510/006); Sub-Decree No. 82 ANKr.BK; The 70% aggregate foreign ownership quota; The ground floor/underground prohibition; Special border zone exclusions; Strata title (Vicheanapat Samroab) registration workflows; Common property governance vs. private unit ownership. Until 2010, the constitutional prohibition enshrined in Article …
Sep 05
Constitutional & Statutory Foundations of Cambodian Real Estate: The Absolute Foreign Land Ownership Prohibition
Word Count Target: ~1,500 words Core Themes: The 1993 Constitution (Art. 44); The 2001 Land Law; Historical context of property rights after Democratic Kampuchea; The legal definition of “Khmer Legal Entity”; Rights of usufruct and personal servitudes. The modern legal architecture governing real property in the Kingdom of Cambodia is defined by two interlocking pillars: …
Sep 05
Permanent Settlement, Investment Schemes, and the Path to Cambodian Citizenship
Target Audience: High-net-worth individuals (HNWIs), institutional investors, real estate developers, senior executives, and long-term foreign residents seeking permanent residency or sovereign naturalization. Primary Regulatory Authorities: General Department of Immigration (GDI), Ministry of Interior (MoI), Council for the Development of Cambodia (CDC), Ministry of Economy and Finance (MEF), The Royal Palace (Office of the King). 1. …
Sep 05
Cambodia Immigration Compliance, FPCS Registration, and Overstay Enforcement
Target Audience: Expatriates, international assignees, landlords, property managers, hospitality operators, and cross-border legal compliance counsel. Primary Regulatory Authorities: General Department of Immigration (GDI), Ministry of Interior (MoI), Municipal Police Commissariats, Ministry of Foreign Affairs and International Cooperation (MFAIC). 1. Introduction: The Era of Centralized Immigration Intelligence Cambodia’s immigration enforcement landscape has shifted from localized, paper-based …