Cambodian law requires that any foreign national working in Cambodia, including in a director capacity, obtains a work permit from the Ministry of Labour and Vocational Training (“MLVT“). In 2021, the MLVT introduced a new requirement subjecting a foreign director, although not physically working in Cambodia, appearing on a company’s patent tax certificate to hold a work permit. The underlying relationship in which that individual is engaged by the company will have significant legal and tax considerations.
There are two principal routes available: engagement as an employee or engagement as an independent consultant. Each carries distinct obligations and entitlements, and the appropriate choice will depend on the director’s roles and the company’s operational needs.
For further information, please visit DFDL.
