HBS LAW

Local expertise with international experience makes us the advisor of choice. HBS Law is a highly regarded multi-service law firm.

We work with a broad client base which includes major international and Asian companies. Our team has solid expertise to assist foreign and local clients in a wide range of sectors. We also assist educational institutions, international organizations, Government agencies and senior Government leaders. A combination of teamwork, specialist skills and cooperative relationships with Government means

that we are at the forefront of Cambodia's rapid legal development. HBS Law is frequently called upon to participate in precedent-setting deals and advice on new legislation and regulations. By building our business in response to clients' needs, HBS Law has become a significant and credible practice in South East Asia. Our philosophy of developing relations of trust and honesty with our clients is profoundly important. Consequently, our clients entrust us with their most complex legal matters. HBS Law is particularly proud of its role as a corporate citizen. We provide a pro bono service for people who cannot afford legal services, focusing on aid to children, victims of domestic violence and other vulnerable members of our community. We provide a learning forum for law graduates, junior lawyers, judicial officers and law enforcement officers throughout the country.

20/02/2026

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 properly registered with the tax authority and operate in Siem Reap. According to Article 3 of the Prakas, the tax incentives include:

📖 Read more, please go to the link in the post: https://hbslaw.asia/updates/tax-incentives-for-2026-for-enterprises-in-the-tourism-sector-in-siem-reap/

16/02/2026

HBS LAW wishes you a prosperous Year of the Horse.
May this year bring you progress, strength, and success in every pursuit.
𝐆𝐨𝐧𝐠 𝐗𝐢 𝐅𝐚 𝐂𝐚𝐢!

04/02/2026

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 procedure for petroleum and petroleum product import permit applications that apply to all legal entities authorized to import petroleum and petroleum products.

📖 Read more, please go to the link in the post: https://hbslaw.asia/updates/new-digital-procedures-for-petroleum-imports

21/01/2026

𝐒𝐮𝐛-𝐝𝐞𝐜𝐫𝐞𝐞 𝐍𝐨.𝟎𝟑 𝐀𝐍𝐊𝐑.𝐁𝐊 𝐨𝐧 𝐭𝐡𝐞 𝐌𝐚𝐧𝐚𝐠𝐞𝐦𝐞𝐧𝐭 𝐨𝐟 𝐒𝐚𝐟𝐞𝐭𝐲 𝐚𝐧𝐝 𝐒𝐞𝐜𝐮𝐫𝐢𝐭𝐲 𝐢𝐧 𝐂𝐨𝐧𝐜𝐞𝐧𝐭𝐫𝐚𝐭𝐞𝐝 𝐑𝐞𝐬𝐢𝐝𝐞𝐧𝐭𝐢𝐚𝐥 𝐀𝐫𝐞𝐚𝐬 | 集中居住区域における安全及び治安管理に関する政令第𝟎𝟑号

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 order by establishing clear responsibilities for authorities to enforce security and safety control measures within concentrated residential areas, while imposing obligations on all heads of units, owners, managers, and residents to act as proactive partners in supporting law enforcement.

📖 Read more, please go to the link in the post: https://hbslaw.asia/updates/sub-decree-no-03-ankr-bk-on-the-management-of-safety-and-security-in-concentrated-residential-areas

2026年1月5日、カンボジア王国政府は、「集中居住区域における治安および安全管理に関する政令第03号」（以下「政令第03号」という。）を公布した。政令第03号は、集中居住区域内における治安および安全管理措置の執行について当局の責任を明確化するとともに、各施設の責任者、所有者、管理者および居住者に対し、法執行機関を支援する積極的な協力者としての義務を課すことにより、社会の安全、治安および公共秩序の強化を目的とするものである。

📖 Read more, please go to the link in the post: https://hbslaw.asia/updates/%E3%83%AA%E3%83%BC%E3%82%AC%E3%83%AB%E3%82%A2%E3%83%83%E3%83%97%E3%83%87%E3%83%BC%E3%83%88%EF%BC%9A%E9%9B%86%E4%B8%AD%E5%B1%85%E4%BD%8F%E5%8C%BA%E5%9F%9F%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E5%AE%89

20/01/2026

𝐊𝐞𝐲 𝐂𝐡𝐚𝐧𝐠𝐞𝐬 𝐈𝐧𝐭𝐫𝐨𝐝𝐮𝐜𝐞𝐝 𝐛𝐲 𝐏𝐫𝐚𝐤𝐚𝐬 𝐍𝐨. 𝟏𝟏𝟕 𝐨𝐧 𝐒𝐢𝐦𝐩𝐥𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐑𝐞𝐠𝐢𝐬𝐭𝐫𝐚𝐭𝐢𝐨𝐧

The Ministry of Commerce (the “MOC”) of Cambodia with the aim of ensuring that business is increasingly secure, efficient and convenient, issued Prakas No. 117 on Simplification of Business Registration on 9 December 2025 (the “Prakas”). The Prakas introduces several key changes beyond only registration simplification including requirements such as appointment of a company secretary, a new filing deadline in respect of Annual Declarations of Commercial Enterprise (ADCEs), required registration for certain corporate changes, and new requirements for share transfers, amongst others.

📖 Read more, please go to the link in the post: https://hbslaw.asia/updates/key-changes-introduced-by-prakas-no-117-on-simplification-of-business-registration

19/01/2026

On 16 January 2026, HBS LAW conducted an internal Legal Workshop on Drafting Legal Documents led by our Managing Partner. The session formed part of the firm’s ongoing capacity-building programme, with a focus on advanced document structuring, contract review, and professional legal writing. The workshop reflects HBS LAW’s continued commitment to maintaining high standards of legal work and delivering consistent quality of service to our clients.

14/01/2026

On 30 December 2025, the Non-Bank Financial Services Authority (“NBFSA”) took a significant step toward shaping Cambodia’s digital asset landscape by establishing clear regulatory parameters for digital asset operators while enhancing investor protection through the issuance of Prakas No. 093 on the Licensing and Management of Digital Asset Business (“Prakas No. 093”). Prakas No. 093 marks a major milestone in the development of Cambodia’s securities market and reflects the growing prominence of digital assets as an investment vehicle in recent years.

📖 Read more, please go to the link in the post: https://hbslaw.asia/updates/digital-asset-licensing-management

13/01/2026

We are proud to begin 2026 by celebrating the growth and achievements of our team at 𝐇𝐁𝐒 𝐋𝐀𝐖.

Following our annual performance review, we are pleased to announce the promotion of our colleagues in recognition of their dedication, professionalism, and continued commitment to excellence:

🌟 𝐀𝐬𝐬𝐨𝐜𝐢𝐚𝐭𝐞 → 𝐒𝐞𝐧𝐢𝐨𝐫 𝐀𝐬𝐬𝐨𝐜𝐢𝐚𝐭𝐞
🌟 𝐉𝐮𝐧𝐢𝐨𝐫 𝐀𝐬𝐬𝐨𝐜𝐢𝐚𝐭𝐞 → 𝐀𝐬𝐬𝐨𝐜𝐢𝐚𝐭𝐞

These promotions reflect not only strong performance, but also perseverance, integrity, and a passion for the practice of law. We are grateful for the contributions of our team and look forward to growing together in the year ahead.

Congratulations on this well-deserved milestone 👏🎉🥳🎊🌟

29/12/2025

អបអរសាទរ ទិវាសន្តិភាពនៅកម្ពុជា! 🇰🇭
សូមជូនពរឱ្យប្រទេសកម្ពុជាមានសុខសន្តិភាព និងការអភិវឌ្ឍជានិរន្តរ៍។

Happy Peace Day, Cambodia! 🇰🇭
May the Kingdom always be blessed with harmony and endless development.

#អរគុណសន្តិភាព

25/12/2025

Merry Christmas and Happy New Year! 🎄✨ As the HBS LAW 20th anniversary year comes to a close, we would like to express our gratitude for your support. Wishing you and your family a festive season filled with joy and a prosperous year ahead.

19/12/2025

HBS LAW is honored to be recognized at the 2025 AmCham Cambodia CSR Awards, receiving awards for our work in Education & Empowerment and Health & Wellbeing.

Beyond this recognition, our thoughts are with the Cambodian families and civilians whose lives have been disrupted by the recent border situation.

As a Gold Sponsor of the CSR Gala Dinner, 50% of HBS LAW’s sponsorship will be donated directly to support those affected families, communities, and individuals facing displacement and uncertainty.

In moments like these, corporate responsibility is not only about recognition, but about standing with our people, with empathy, responsibility, and unity.

27/11/2025

𝐇𝐁𝐒 𝐋𝐚𝐰 𝐚𝐝𝐯𝐢𝐬𝐞𝐬 𝐈𝐧𝐭𝐞𝐫𝐧𝐚𝐭𝐢𝐨𝐧𝐚𝐥 𝐒𝐰𝐚𝐩𝐬 𝐚𝐧𝐝 𝐃𝐞𝐫𝐢𝐯𝐚𝐭𝐞𝐬 𝐀𝐬𝐬𝐨𝐜𝐢𝐚𝐭𝐢𝐨𝐧 (𝐈𝐒𝐃𝐀) 𝐨𝐧 𝐎𝐓𝐂 𝐃𝐞𝐫𝐢𝐯𝐚𝐭𝐢𝐯𝐞𝐬 𝐢𝐧 𝐂𝐚𝐦𝐛𝐨𝐝𝐢𝐚.

HBS Law is proud to share that we have advised the International Swaps and Derivates Association (ISDA) once again on the legal aspects of the OTC Derivatives market in Cambodia. ISDA fosters safe and efficient derivatives markets for the facilitation of effective risk management for all users of OTC Derivative products. ISDA has over 1000 member institutions from 78 countries, encompassing a wide range of market participants such as international and domestic banks, corporations, investment managers, governments and supranational entities, insurance companies, and energy and commodities firms.

According to Mr. Patrick Smith, Senior Partner and Head of Banking and Finance "Our Banking & Finance team remains the clear leader in the Cambodian OTC Derivative market and we are delighted to have the trust of ISDA as well as international financial institutions." Congratulations to Mr. Smith and his team!

Address

HBS Law And Notary Office, GIA Tower, 37th Floor, Sopheak Mongkul Road, Diamond Island
Phnom Penh
120101

Website

http://www.hbslaw.asia/

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