Myanmar

Active in Myanmar since 2013, Luther is one of the largest law firms and corporate services providers in Yangon. Our international team of more than 50 professionals consist of lawyers, tax consultants, corporate secretaries and accountants from Europe and Myanmar.

With our “one-stop” service solution, Luther Law Firm Limited and Luther Corporate Services Limited provide a comprehensive range of services to assist and advise clients in all stages of the business lifecycle, from the establishment of a Myanmar business through on-going legal and tax advice, bookkeeping, accounting, payroll and payment administration up to the dissolution of enterprises.

We devise and help our clients to implement legal, tax and corporate compliance structures that work and let them focus on being successful in Asia’s last frontier market.

Myanmar’s legal framework is governed by both old and new laws and regulations, as well as internal policies and practices of the Myanmar authorities. Many laws dating back to the colonial and post-independence periods are, with more or less changes, still in force. Since its political and economic opening in 2011 and the democratic elections in 2015, resulting in a landslide victory of Aung San Suu Kyi’s National League for Democracy, Myanmar has embarked on a comprehensive reform process and is currently overhauling its legal framework. It remains to be seen, whether this positive momentum can be regained after the declaration of a State of Emergency on 1 February 2021.

Our local and international colleagues have the necessary knowledge, experience and commercial expertise to serve our more than 600 clients in this rapidly developing country, including multinational investors, MNCs and SMEs, development organisations, embassies, NGOs and local conglomerates.

To advise each client in the best possible way, our lawyers and tax advisors – in addition to their specialised legal and tax expertise – have expert knowledge of specific industries. Further, our team members are well connected and actively participating and holding positions in various chambers to stay abreast of the latest developments, such as the European Chamber of Commerce in Myanmar, the German Myanmar Business Chamber, the British Chamber of Commerce and French Myanmar Chamber of Commerce and Industry.

We offer pragmatic solutions and recommendations based on best practice guidelines. We never compromise on quality and we always put our clients first. Our lawyers are trained to deliver work products that comply with the highest standards and we will not settle for less.

Our legal and tax advisory services

Anti-corruption compliance
Corporate governance and corporate compliance
Labour law compliance
Regulatory compliance
Tax compliance

Negotiation and drafting of commercial agreements
Registration of deeds and contracts with the authorities
Advice and assistance on stamp duty payments

Capital measures (increase and reduction in capital, cash and in kind)
Advice to members of executive and supervisory boards
Shareholders agreements, constitutions and rules of procedure
National and international joint ventures
PPP projects
Liquidation and insolvency proceedings
Disputes among shareholders

Employment contracts for employees, managers and directors
Employment policies
Registration of employment contracts with Myanmar labour authorities
Corporate restructuring, redundancy and compensation plans
Secondments
Social security insurance

Support and advice on the choice of location
Advice with regard to the appropriate market entry and restrictions under the Myanmar Investment Law
Planning, structuring and formation of companies, subsidiaries and branch offices
Representation vis-à-vis regulatory authorities

Visa, long-term stay permits and foreigner registration cards
Labour cards
Guest residence reports
Form C (occupation of residential premises)

Development and implementation of IP protection strategies
Registration of trademarks, designs and patents
Licence agreements, research and development agreements
Outsourcing contacts

Registration of foreign trading companies
Review of general terms and conditions
Supply and procurement agreements
Distributorship and sales agency agreements

Banking, finance and insurance law
Corporate finance
Loan and security agreements
Registrations with the Central Bank and FRD
Legal opinions

Support in M&A transactions, privatisations and the establishment of joint venture companies
Domestic and cross-border acquisitions by asset or share deal
Due diligence
Acquisition and project financing, including convertible loans
National and international corporate restructuring measures
Post-merger integration

Advice with regard to the appropriate legal structures for non-governmental organisations, development organisations, foundations, social enterprises and charities
Planning, structuring and formation of companies limited by guarantee, associations and NGOs
Representation vis-à-vis regulatory authorities
Tax exemptions

Negotiation and drafting of sale and purchase agreements and leases
Financing structures
Representation vis-à-vis public authorities

International tax (inbound and outbound)
Direct and indirect taxes
Tax structuring of M&A transactions
Transfer pricing
Remedies and actions relating to taxation and public charges

Our corporate services

Luther Corporate Services together with its partners is able to assist its clients in time-consuming accounting and administrative matters, which every company needs to take care of. Our accounting & bookkeeping services and payroll processing services are ideal for the sustainable growth of the business organization as the impact of our services enable our clients to concentrate on growing and developing their business.

1. Bookkeeping

Setting up the chart of accounts
Recording of all payments and funds received
Preparation of monthly bank reconciliation statements
Recording of all sales and trade debtors
Recording of all purchase and trade creditors
Recording of prepayments and accruals
Recording of all assets purchased and related depreciation
Recording of all commercial tax (CT) on the taxable purchases/supplies
Extraction of monthly trial balances and general ledger

2. Management Reports

Compiling of profit and loss account and balance sheet
Generating aged financial analysis of debtors and creditors
Business advisory services such as accounting reports and preparation of business plans
Budget preparation and comparison and analysis of key components of financial performance

3. Statutory Accounting

Preparation of financial statements and notes to the financial statements in compliance with the relevant financial reporting standards
Review and computation of tax and deferred tax provisions for inclusion into financial statements

Luther Corporate Services offers advice and assistance in regard to the cessation of the business. This service includes the preparation and filing of all necessary documents for the voluntary winding-up of an entity.

We provide the complete range of corporate secretarial services to companies in Myanmar.

1. Provision of personnel to assume statutory positions or support the company with day to day activities, compliance and filing obligations, such as Representative for Branch

2. General Services to ensure statutory compliance

Advice on corporate governance and compliance with the Myanmar Companies Act
Setting up statutory books and registers
Custody and maintenance of statutory books and registers
Preparing and lodging of all prescribed forms and requisite documents with the Companies Registration Office (CRO)
Preparation of notices, minutes, and other documents pertaining to directors’ and shareholders’ meetings (Annual General Meeting and Extraordinary General Meeting)
Managing changes:
- Change of name
- Change in constitutional documents
- Change in capital structure (transfer of shares, new issuance of shares, repurchase of shares)
- Change of shareholders
- Change of directors, managers, auditors
- Change of registered office address
Provision of registered office address including mail forwarding
Opening of bank accounts and managing changes to bank signatories
Corporate restructuring

Together with our partners, we provide fast and efficient service for the formation and registration of a company in Myanmar, whether in the form of a private limited company, branch or representative office. Our services include:

Setting up Services

Private limited company
Branch office
Representative office

Advisory services on

Type of entity to be established and the optimal corporate & tax structure
Organisational structures
Share capital/directors
Joint Ventures
Mergers & Acquisitions

Additional Approvals & Registrations

MIC approvals for foreign investments under the Foreign Investment Law
Preparation of Memorandum and Articles of Association, and other constitutional documents
Obtaining other domestic registrations

At Luther Corporate Services we offer full outsourcing services for the management of payroll, personnel data and employee benefits. Our services include the following:

Processing employee expense claims including payment
Computation of net salary
Computation of social security contributions
Providing payroll reports & financial journals
Handling payment of net salary, social security contributions and withholding tax
Ensuring compliance with all tax and social security reporting requirements
Support with immigration related matters

Our corporate and individual tax compliance services include:

CT registration and preparation and submission of quarterly CT returns
Preparation and filing of corporate tax returns including tax calculation with tax authorities
Preparation and filing of individual tax returns and tax computation with tax authorities
Advising on Double Taxation Agreements
Advising on withholding tax issues, preparation and filing of withholding tax returns including claims for double taxation relief
Advising on complex and international tax structures
Negotiations with the Inland Revenue Department (IRD) regarding individual or corporate tax issues

Luther Corporate Services supports offers cash, fund & payment administration services. For smaller businesses where segregation of duties is an issue, our service functions as an additional internal control with regards to company fund spending.

Administration of cash funds deposited with us or in client’s own bank accounts
Cash forecasting and processing of accounts receivables
Account signatory services to enable settlement of company payment obligations e.g. to suppliers, for payroll, for employee expense reimbursements
Opening of bank accounts and managing changes to bank signatories
Issue payment vouchers and arrangement of payments

News

23.06.2022 Press Release

Luther appoints new partners for the financial year 2022/2023

Key Contact >>

Key Contact

Alexander Bohusch

Partner

T + 95 1 7500 021

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Team Myanmar

Alexander Bohusch
Partner
Yangon, Singapore

Thi Ha
Associate
Yangon

Maung Maung Min Khaung
Associate
Yangon

Saw Thaw Tu Htoo
Associate
Yangon

Download

Brochures

Entering the Markets of ASEAN

Luther in Myanmar

Memo: Non-Profit Organisations

Memo: Leasing in Myanmar

Memo: Myanmar Employment Law

Memo: Immigration in Myanmar

Memo: Legal Obligations of branch offices

Memo: Legal Obligations of Companies

Memo: Legal Obligations of NPO

Memo: Duties and Liabilities of Directors of Myanmar Companies

Mergers & Acquisitions in Southeast Asia

Myanmar Establishing Corporate Set-Up ENG

Myanmar Establishing Corporate Set-Up FR

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