Local Knowledge

International Standards

Tax Liability Rules for Business Transfers Share Transfers and Enterprise Mergers

The Ministry of Economy and Finance issued Prakas No. 584 on Tax Liability for Business Transfers, Share Transfers and Enterprise Mergers on 29 July 2026 (the “Prakas”). The Prakas provides guidance on the allocation of tax liabilities arising from business transfers,...
Read More

Prakas On Conditions For Asset Management Institution

Non-performing loans (“NPLs”) in Cambodia have risen in recent years, with the NPL ratio having reached 8.1% in June 2025, according to ASEAN+3 Macroeconomic Research Office (“AMRO”). Given the rise NPLs, various policy measures have been introduced and certain...
Read More

Tax Incentives For 2026 For Enterprises In The Tourism Sector In Siem Reap

On 30 January 2025, the Ministry of Economy and Finance (“MEF”) issued Prakas No. 122 MEF.PrK.GDT regarding the tax incentives for enterprises in the tourism sector in Siem Reap. Eligible enterprises include hotels, guesthouses, restaurants, and tour agents that are...
Read More

New Digital Procedures For Petroleum Imports

On 31 December 2025, the Ministry of Mines and Energy (“MME”) issued Instruction No. 13122 on the Approval Procedures for Importing Petroleum and/or Petroleum Products via the National Single Window (“NSW”) (the “Instruction”). The Instruction outlines a new digital...
Read More

Sub-decree No.03 ANKR.BK On The Management Of Safety And Security In Concentrated Residential Areas

OVERVIEW On 5 January 2026, the Royal Government of Cambodia issued Sub-Decree No. 03 ANKR.BK on the Management of Security and Safety in Concentrated Residential Areas (“Sub-Decree No. 03”). Sub-Decree No. 03 aims to strengthen social security, safety, and public...
Read More

HBS LAW is a leading law firm based in Phnom Penh and registered with the Bar Association of the Kingdom of Cambodia, that has been providing legal services of the highest quality to many of the world’s leading companies, governments, financial institutions and other organizations since 2005. As a registered law firm and a firm with its own associated notary, HBS Notary Public, we can offer a truly one-stop-shop experience for our clients.

We understand that our clients are not simply looking for correct advice but also for excellent service delivery. In this regard, we pride ourselves on being the only registered law firm in Cambodia built on a genuine partnership with and working relationship between our Cambodian and foreign lawyers. This enables us to offer a level of service commensurate with the level of service that our clients expect from lawyers in their own jurisdictions.

Welcome to HBS LAW

Expertise

Foreign Desks