February, the month of love, has long been a time to celebrate romance, commitment, and partnership. This year, Thailand marks a historic milestone in its journey toward equality with the enactment of the legislation commonly known as the “Marriage Equality Act”, through the Amendment to the Civil and Commercial Code Act (No. 24) B.E. 2567 (2024), a law that extends the legal recognition of marriage to same-sex couples taking effect in January 2025. With this groundbreaking legislation, love in all its forms now receives equal legal standing, ensuring that same-sex couples can enjoy the same rights, protections, and responsibilities as their heterosexual counterparts. In this article, we explore how the lives of LGBTQIA+ couples in Thailand will change with the passage of this long-awaited law and what it means for the future of equality in the country.
A Historical Step Toward Equality: The Journey to the Legal Reform
The path to marriage equality in Thailand has been a long and evolving process, shaped by years of advocacy, legal challenges, and shifting societal attitudes. While LGBTQIA+ rights have gained increasing recognition over the years, same-sex couples were previously denied the legal protections and privileges that marriage offers. After extensive public debate and legislative efforts, the Marriage Equality Act was finally enacted, making Thailand the first Southeast Asian nation to grant full marriage rights to same-sex couples.
This landmark legislation not only affirms the fundamental rights of LGBTQIA+ individuals but also ensures that they can access essential legal benefits, including spousal inheritance, adoption rights, healthcare decision-making, and tax benefits. The law has resonated deeply, not only with younger couples but also with older LGBTQIA+ individuals who have waited decades for legal recognition of their relationships. Many couples in their 40s, 50s, and even 60s have come forward to register their marriages, highlighting how same-sex relationships were historically hidden due to legal and societal barriers. More than just a legal shift, this law represents a profound cultural milestone—one that acknowledges and validates the love and commitment of all couples, regardless of gender.
Legal Reforms: Reshaping the Law for True Equality
To ensure marriage equality is fully realized, the Marriage Equality Act amends the Civil and Commercial Code by replacing gender-specific terms such as “man and woman” or “husband and wife” with more inclusive language like “individual,” “engaged person,” “intended spouse,” and “spouse.” This crucial reform removes legal barriers that previously excluded same-sex couples from marriage-related rights and responsibilities. As a result, LGBTQIA+ couples now have equal access to marriage registration, divorce, property management, state benefits, medical consent, adoption, and inheritance rights – ensuring that legal recognition of love and commitment is no longer limited by gender.
Regulatory Compliance Implications in Business Context
Beyond personal and social recognition, the legalization of same-sex marriage carries significant implications for regulatory compliance, particularly for major shareholders, executives, and directors of listed companies. Under the Securities and Exchange Act B.E. 2535 (1992) (as amended) (the “Securities Act”), registered same-sex spouses are now subject to the same legal and reporting obligations that previously applied only to heterosexual couples. These key obligations include:
- Section 59 of the Securities Act: Directors and executives of listed companies are required to disclose their securities holdings, which now explicitly include the holdings of their LGBTQIA+ registered spouses.
- Section 244 of the Securities Act: The presumption of the secondary insider, which refers to individuals who shall have access to material non-public information because of their relationship with directors or executives of listed companies, now explicitly include their LGBTQIA+ registered spouses.
- Sections 246 and 247 of the Securities Act: Any changes in the holdings of listed securities crossing ±5% threshold that would trigger the reporting requirement to the Securities and Exchange Commission of Thailand (SEC) now must also include the securities holding of an LGBTQIA+ registered spouse. Similarly, any acquisition of listed securities that results in the holdings exceeding the thresholds of 25%, 50% or 75% , thereby triggering tender offer obligations, must now take into account the securities holdings of an LGBTQIA+ registered spouse, among others.
- Section 89/12 of the Securities Act: In determining connected transactions, listed companies must include transactions involving the registered same-sex spouse of a major shareholder, director or executive within their compliance framework.
These changes reinforce the principle of equality not only in personal relationships but also in the context of corporate governance and transparency.
Tax Impacts for Registered Same-Sex Spouses: Equal Obligations, Equal Benefits
Following the enactment of the Marriage Equality Act, the Revenue Department has issued the Revenue Department Notification re: Rights, Obligations and Legal Status of Spouse under the Amendment to the Civil and Commercial Code Act (No. 24) B.E. 2567 (2024). This notification clarifies that the term ‘spouse’ under the Revenue Code and other regulations governed by the Revenue Department includes registered same-sex spouses. As a result, the registered same-sex spouses are entitled to the same tax obligations and benefits as their heterosexual counterparts.
The key impacts of the notification include:
Tax Filing Options
Registered same-sex spouses now have option to file tax returns for personal income tax separately or jointly under Section 57 Sex of the Revenue Code. This provides LGBTQIA+ couples the flexibility to optimize their tax filings by choosing:
- Separate tax filing for all income;
- Joint tax filing for all income with the option to combine all income under one spouse; or
- Separate tax filing for employment income under Section 40(1) of the Revenue Code, while jointly filing for all other income.
Tax Deductions
A tax allowance of THB 60,000 per year is available under Section 47 (1)(b) of the Revenue Code for the earning spouse in cases where the other spouse does not earn any income.
Tax Liability
Under Section 57 Sex of the Revenue Code, both registered same-sex spouses who choose to file tax filing jointly will share joint responsibility for any outstanding taxes owed by either spouse.
Navigating Legal Challenges and the Path Forward
While the recent amendments to the Civil and Commercial Code mark a significant step toward marriage equality, challenges remain in aligning and enforcing other legal frameworks. Notably, Section 67 of the Marriage Equality Act stipulates that all legal references to “husband” and “wife” shall be interpreted to include registered same-sex spouses. However, practical complexities arise in applying this provision across various laws.
For instance, under Section 59 of the Securities Act, directors, executives, and auditors of securities-issuing companies must disclose their securities holdings, including those of their spouse or cohabiting partner—defined as individuals who live together as husband and wife). Similarly, Section 244 of the Securities Act extends insider trading obligations to those who have access to non-public information, also covering their cohabiting partner. As these provisions rely on traditional gendered definitions of relationships, they may not fully encompass same-sex couples who have not legally registered their marriage. This raises an important question: should LGBTQIA+ individuals in committed but unregistered partnerships be subject to the same reporting and compliance obligations?
According to the current interpretation of the Securities and Exchange Commission (SEC), the reporting obligation under Section 59 remains limited to heterosexual cohabiting partners. The SEC has not yet extended this obligation to LGBTQIA+ individuals in committed but unregistered partnerships. Nevertheless, the SEC is currently in the process of amending the Securities Act to align with the Marriage Equality Act.
The SEC has not yet had a clear interpretation as to whether the presumption of secondary insiders is extended to include LGBTQIA+ unregistered partners. However, regardless of whether the definition of “cohabitating partners” under Section 244 explicitly applies to same-sex cohabiting partners, the SEC retains discretionary authority to determine that the cohabiting partners of directors or executives of listed companies may be treated as nominees of the aforementioned individuals.
Beyond securities regulations, broader legal reforms may be necessary to ensure full equality in other aspects of life. For example, updates to labor laws could provide further protections, such as parental leave rights for LGBTQIA+ couples and medical leave for gender reassignment procedures—ensuring that workplace policies are inclusive and reflective of evolving social and legal standards.
While these challenges highlight areas for future progress, they also present an opportunity for continued advocacy and refinement of laws to create a truly inclusive society. The journey toward full equality does not end with marriage recognition, but rather, it paves the way for broader conversations on fairness, dignity, and equal rights for all.
A Future of Inclusion and Equality
The enactment of Thailand’s Marriage Equality Act is more than just a legal milestone—it is a reflection of a society embracing diversity and inclusion. By granting same-sex couples the same legal recognition, protections, and responsibilities as their heterosexual counterparts, Thailand has taken a bold step toward greater equality. While challenges remain in aligning all legal frameworks and ensuring seamless enforcement, the foundation has been laid for continued progress.
As laws evolve to reflect the realities of modern relationships, so too must policies in the workplace, business sector, and beyond. The journey toward true equality is ongoing, but this landmark reform sends a powerful message: love, commitment, and dignity are universal, and they deserve equal recognition under the law. Whether this legislation directly affects you or simply strengthens the fabric of a more just society, it represents a victory for fairness and human rights.
As we celebrate this milestone, we look ahead with optimism—toward a future where equality is not just an aspiration, but a lived reality for all.