Martin Liebenow Director - Taxation Practice
Martin Liebenow is a director in the tax practice of Mazars in Thailand, as well as head of the German desk, with over 19 years of taxation experience. He joined Mazars in Thailand in 2018.
He is a German tax consultant (Steuerberater), who previously worked for the German tax office. He then joined the private sector and held a management position in tax teams at international auditing companies in Germany, with his most recent one being at Mazars Germany.
Martin is an expert in Thai tax, international tax, and German tax law.
His experience in Thailand includes advising international companies operating both in and outside Thailand on Thai and international tax issues, tax strategies, tax structuring, and issues related to expatriate programs.
Martin Liebenow ist Direktor in der Steuerabteilung und Leiter des German Desk bei Mazars in Thailand. Er hat mehr als 19 Jahre Erfahrung in der Steuerberatung. Er kam 2018 zu Mazars in Thailand.
Martin Liebenow ist deutscher Steuerberater, der zuvor für das deutsche Finanzamt tätig war und anschließend in die Steuerberatungsbranche wechselte. Er hatte leitende Positionen in den Steuerabteilungen internationaler Wirtschaftsprüfungsgesellschaften in Deutschland inne, zuletzt bei Mazars Deutschland.
Er ist Experte für deutsches Steuerrecht, internationales und thailaendisches Steuerrecht.
Seine Erfahrungen in Thailand umfassen u.a. die Beratung internationaler Unternehmen in und ausserhalb Thailands bei allen Steuerrechsfragen, Steuerstrukturierungen, Steuerstrategien sowie die Steuerplanung für Expat-Programme.
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Pages associated to Martin Liebenow
Services
- Broschüre zum Verrechnungspreis - Service in Thailand
- COVID-19 global tax and law tracker in 2020
- Corporate tax
- Personal tax
- International Tax
- Indirect Tax
- VAT & indirect tax
- Withholding Tax
- Property and real estate
- Private client tax
- Global mobility & employment tax
- Corporate structures
- Doing M&A in Asia Pacific: Tax traps and structuring opportunities
- German desk
- Mazars gewinnt den Xero - Regionalpartner des Jahres in Asien
- Tax Advisory Services
- Transfer Pricing | Forvis Mazars | Thailand
- M&A tax
Insights
- Corporate Income Tax in Thailand
- Withholding Tax in Thailand
- Value Added Tax (‘VAT’) in Thailand
- Reviewing the Tax Privileges for Setting up ROH
- Tax News – Extension of Property Incentives
- March Value Added Tax (‘VAT’) returns deadline extended
- Tax Exemptions for Gemstones Import and Sale
- Tax filing deadline extensions announced
- Tax Update - April VAT and SBT filing delayed
- Further tax and legal measures announced
- New tax measures for Regional Office Headquarters
- Boosting Travel Industry by New Tax Incentives
- Tax Measures to Assist Business Operators
- Extending the 7% VAT Rate
- PIT Exemption of UK National Expatriate Teachers
- Tourist Industry Tax Incentives - PIT
- Tourist Industry Tax Incentives - CIT
- New Tax Incentives for Regional Operating Headquarters in Thailand
- Thai Revenue Department - Payment by Tax Smart Card
- Thailand’s Insurers want Tax Incentives for Listing
- Toyota warns about impacts of Thailand tax reform
- Thailand's Board of Investment agrees tax incentives for 13 projects
- Thailand’s Revenue Department Must Chase After Trillions
- Tax Filing Reminder 2012
- Tax Relief for Donations to National Disasters
- Tax Deduction for Educational Institutes
- Crackdown on foreign nominee land sales
- Thailand’ Board of Investment Foreign Applications Increase
- International Procurement Centre Tax Measures
- CIT Reductions and Exemptions for IPC
- Specific Business Tax Payable on Loans to Directors
- Specific Business Tax Reduction
- Information for Businesses Impacted by the Floods
- Tax Flood Relief Measures for BOI Promoted Companies
- Proposed Reduction in Corporate Income Tax Rates
- Mazars Thailand Flooding Update - Tax Submission Deadline Extension
- First Home Owner's Tax Incentive
- RO assess the market rate on an interest-free loan
- Income tax for a house during the floods
- Write it off as a tax deductible expense
- Tax Relief Measures for BOI Companies Announced
- Corporate Income Tax Rate Reduction
- Donations that Cannot be Deducted from Income Tax
- Depreciation Allowance for Energy Saving Assets
- Another Flood Relief Measure for Individuals
- Signboard Tax in Thailand
- Change in ID Used for Tax Filing
- Guidelines for Claiming Tax Deductions:Flood Case
- Tax Filing Deadlines – April 2012
- Revenue Department Announces New Deadlines for Tax e-Filing
- Changes in Regional Operating Headquarter Rules
- Mazars Thailand Tax Update - Personal Income Tax Returns
- Thai Revenue Department Allows Electronic Invoicing
- Tax Incentive Scheme Announced by the BOI
- Personal Income Tax Deductions For Flood Victims
- Personal Income Tax Exemption on Dividends
- Mazars Thailand Tax Update - Stamp Duty on Credit Service Agreements
- Personal Income Tax Exemptions for Capital Gains
- Ruling on Filing Separate Tax Returns for Husband and Wife
- NACC Requires Additional Reporting on Government Procurement Contracts
- Apportioning Purchase VAT
- Personal Income Tax Returns - New Guidelines for Spouses
- Tax Incentives for Infrastructure Funds
- Tax Incentives for Goods Exhibitions
- 7% VAT Rate Extended for Another Two Years
- Personal Income Tax Rate Reduced
- Amendment to Married Couples’ Tax Filing from 2012
- Social Security Rate Remains at 4% for 2013
- Corporate Tax Exemption on Replacement Machinery
- VAT Refunds for Exporters
- Tax Filing Reminder for House and Land Owners
- Annual Personal Income Tax Return Filing Reminder
- Annual Signboard Tax Filing Reminder
- Using the 13 Digit Tax ID Number
- Changes in Tax Filing Options for Married Couples
- Jewellery Industry Tax Incentives
- Tax Measures to Promote National Sport
- A Reminder of the NACC’s Requirements
- Withholding Tax on Chartered Sea-Going Vessels
- Married Couples Allowance for a Disabled Child
- SMEs Income Tax Exemption Threshold Raised
- New VAT Compliance Rules, effective 2014
- Tax Measures to Support SMEs
- Half-Year Corporate Tax Return Filing Reminder
- Tax Incentives to Promote Stable Economic Growth
- FATCA: Thai Cabinet Approves Draft
- 200% Allowance and Deduction for Donations
- Tax Ruling Services Provided Outside Thailand
- VAT Implications on a Virtual Office
- Tax Ruling on IT Services by an Overseas Company
- Tax Incentives for Overseas Trade Fairs
- PIT Exemption for Cars Replaced after the Floods
- Tax Exemption for Political and Southern Unrest
- New Tax Invoice Requirements Postponed Until 2015
- Tax Benefits for e-Filing Extended
- Tax Exemption for Subsidies Incentives
- SBT Exemptions Legalised by Royal Decree
- Tax Issues when Reducing Share Capital
- Debt Restructuring in a Subsidiary
- Manually Amending the Tax ID on Tax Invoices
- BOI: Taxing Foreign Exchange Gains
- Tax Ruling on Teachers’ Remuneration
- Tax Treatment on Employee Termination Payments
- Tax Reform – September 2014 Update
- CIT and PIT Cuts Maintained
- Taxing Bodies of Persons and Ordinary Partnerships
- Tax Measures for Boosting Domestic Tourism
- Due Date for Claiming a Tax Refund Extended
- Royal Decree for the Reduction of PIT Rates
- Introduction of Inheritance and Gift Tax
- New Year Need Not Be Taxing
- Tax Incentives on Personal Travel Costs
- Tax E-filing Deadline Extended
- Repeal of Tax Exemption
- What are the corporate income tax obligations?
- Stamp Duty Payment
- Does my company need to be VAT registered?
- Are dividends subject to withholding tax?
- Are capital gains subject to withholding tax?
- Changes to the Provident Fund
- New Transfer Pricing Regulations
- Tax relief on Donations to Nepal
- New International Headquarters Incentives
- New Excise Tax Rates on Cars
- Maximum amount of tax deductible LTF and RMF units
- Inheritance Tax Act
- New Provident Fund Act
- Gift Tax
- New SME tax rates proposed
- Additional “reasonable excuse” for half-year tax
- Opportunity for homebuyers
- Incentives for automotive industry
- Thai sourced income and residence rules
- Tax Amnesty
- Tax Exemption for SMEs
- Tax benefit for first-time home buyers
- Permanent corporate income tax rate of 20%
- VAT filing extension
- Extension of the reduced personal income tax rate
- New SME tax rates
- New Thai personal income tax structure
- Stamp Duty
- Double tax deductions for capital expenditure
- Withholding tax on a rental fee under a leasing agreement
- Tax treatment of BOI losses
- Length of time to hold LTF units increased
- Tax deduction for OTOP purchases
- Conditions on the tax deduction during Songkran
- Tax benefits from a life insurance savings account
- Depreciation of a car used for R&D
- PIT incentives under the IHQ programme
- Promoting investment in southern border provinces
- Brochure for Transfer-pricing Services in Thailand
- Extension of Reduced VAT Rate
- Change in tax base
- Basis of Thai personal income tax
- Using foreign currency for Thai corporate tax
- e-Filing Deadline Extended Again
- Does Thailand have specific transfer pricing laws?
- BOI Exemption from Income Tax
- Tax Benefits for Individuals
- Additional deduction for employing elderly people
- Non-deductible tax penalties, surcharges and fines
- Individuals to register a company or partnership
- Filing Hard Copies of the Financial Statements
- Tax Privileges for e-Payment
- Changes to the method of paying Stamp Duty
- Tax measures to incentivise registrations
- Personal Income Tax Benefits Announced
- Tax deduction for the purchase of computer software
- Tax benefits to register a company
- Personal income tax benefits for employees
- Tax deduction for health insurance premiums
- Corporate income tax exemption on subsidies
- Tax incentives for the sale of gold bars
- Tax Issues that the New Year Brings
- Tax incentives listed as harmful by the OECD
- Draft Transfer-Pricing Law Approved By Cabinet
- VAT on foreign e-commerce business
- Draft law on the taxation of digital assets
- Tax exemption for domestic tours
- New Tax Law on Cryptocurrency and Digital Tokens
- Reduced VAT Rate Extended
- Tax deduction of up to 60,000 baht for childbirth
- Update on the draft transfer-pricing law
- Revised DTA between Thailand and the Philippines
- Update on the draft transfer pricing law
- Significant changes to tax incentives
- Reduced value-added tax rate (VAT) extended
- New Transfer-Pricing Law
- New land and building tax act in 2018
- e-Donation system
- Tax deduction for a second child
- Personal income tax allowances
- Update on significant changes to tax incentives
- Tax Return e-Filing Deadline Extended Again
- No cheques for personal income tax refunds
- Tax Incentives for ROH, IHQ, and ITC Cancelled
- New Tax Amnesty
- New land and building tax act in 2019
- Deposit and Transfer Transactions Reporting
- Consent required for interest on savings to be tax exempt
- Update on International Business Centre
- Tax deductions to stimulate the economy
- Tax deduction on e-tax system investments
- Payment of Stamp Duty for Electronic Instruments
- Reminder About Filing Half-Year CIT Returns
- Extension of the reduced VAT rate
- Update on electronic tax filing and documentation in Thailand
- Reduced value-added tax rate extended
- Transfer-pricing disclosure form in 2019
- Tax implications of New Year’s gifts and events
- Update on cancellation of tax incentives
- Tax treatment of employee termination payments
- Tax costs for online advertising to a foreign firm
- Postponement of land and building tax collection
- Mutual fund products for long-term savings
- No evidence for an insurance premiums deduction
- Extension of deadline for filing annual PIT return
- Double deduction of expenses for domestic training
- Tax Measures on COVID-19
- Deadlines for Filing Taxes Extended in 2020
- Tax measures on the production base relocation
- Corporate income tax refunds via Prompt Pay
- New Tax Filing Extension Deadlines
- Reduction of land and building tax by 90% for 2020
- Deadline for submitting transfer-pricing disclosure form extended
- Value added tax imposed on e-services
- Tax incentives for donations to support education extended
- Deduction of three times wage expenses
- e-Payment requirement for tax returns
- Additional deduction of interest and wage expenses
- Reduction in withholding tax rates and e-withholding tax
- Reminder about filing half-year corporate income tax returns
- Extension of the reduced value-added tax rate
- Ministerial Regulations on transfer pricing
- Fine reduction for filing the TP disclosure form
- Personal income tax deduction for domestic goods or services
- Use of foreign currencies for CIT purposes
- Deduction for an investment in new machinery in 2020
- Revenue and expenses to related-party transactions
- No requirement for foreign licence in 3 businesses
- New Year’s events for employees
- Additional deduction of interest expenses
- Tax measures to support the electronic tax system
- Additional deduction for an investment in new machinery
- Extension of the grace period for filing a tax return electronically
- Reduction of land and building tax by 90% for 2021
- Tax filing deadline extensions - April 2021
- Amendment of debt thresholds for writing off bad debts
- VAT imposed on e-services
- Revenue and expenses in relation to related-party transactions
- Transfer-pricing disclosure form
- Tax filing deadline extensions - June 2021
- E-commerce tax rulings
- Guidelines on VAT imposed on e-services
- Mazars’ flagship conference
- How to Protect Your Personal Income
- OECD Guidance on Transfer Pricing implications of Covid-19 pandemic
- Doing M&A in Asia Pacific
- Brochure for Transfer-pricing Services in Thailand
- Mazars with GTCC "Updates on Tax & BOI matters"
- Mazars "Updates on Tax & BOI matters" with GTCC Multi-Chamber Eastern Seaboard
- Tax update - September 2023
- Requirement for e-filing of the TP disclosure form