Legal Services | Cambodia
tel: +855 2321 0400 | fax: +855 2321 4053
№ 30, Norodom Boulevard 4th Floor BRED Bank Building | Sangkat Phsar Thmey 3 | Phnom Penh | 12210 | Cambodia

Main Contacts

L-Martin Desautels

Regional Managing Partner

David Doran

Founding Partner

Guillaume Massin

Partner; Managing Director


DFDL established its headquarters in Cambodia in 1995. DFDL is licensed as an investment company by the Council for the Development of Cambodia and the Cambodian Investment Board. We are also registered as a private limited company with the Ministry of Commerce. Under these licenses and registrations, we are permitted to provide business consulting, tax and investment advisory service of an international nature.
On 1 March 2016, DFDL and Sarin & Associates joined forces and established a commercial association and cooperation in order to form a new business transactions platform to serve clients with interests in Cambodia and across the expanding ASEAN marketplace.
DFDL and Sarin & Associates have worked together for over 10 years in Cambodia. Sarin & Associates has long been recognized for its outstanding legal advice, providing advice to companies in Cambodia in several sectors, such as telecommunication, energy, retail, real estate, financial services, banking, etc.
Our clients are major international and Asian foreign investors in Cambodia, including large foreign and Asian financial institutions. We have been involved in major projects in Cambodia including electricity projects, aviation, telecommunications, infrastructure projects and large real estate projects.

Year this Office was Established: 1995
Lawyers Worldwide: 140

Areas of Practice

Representative Clients



L-Martin  Desautels

L-Martin Desautels

Regional Managing Partner
David  Doran

David Doran

Founding Partner
Seka  Hep

Seka Hep

Partner; Head of Real Estate Practice Group
Guillaume  Massin

Guillaume Massin

Partner; Managing Director
Clint  O'Connell

Clint O'Connell

Partner; Head of Tax Practice Group
Chris  Robinson

Chris Robinson

Partner; Head of Corporate & Commercial Practice G


Daniel  Wein

Daniel Wein

Head of Banking & Finance Practice Group


Raksa  Chan

Raksa Chan

Senior Consultant


Cambodia Tax Alert: How to Survive the Tax Filing Season!

“An ounce of prevention is worth a pound of cure.” Benjamin Franklin For tax advisors, CFOs, and finance personnel throughout Cambodia, the last few weeks of March are typically extra stressful due to the 31 March deadline for filing annual Tax on Income (TOI) declarations with the General Department of Taxation (GDT). Cambodia’s tax system operates on the principle of self-assessment, meaning taxpayers declare and pay taxes based on their reading of tax regulations. Consequently, annual TOI declarations become very important documents: they play a major role in the tax audits that are undertaken by the GDT...

Cambodia: Adopts Merger Clearance Regulations

The Royal Government of Cambodia has issued the Sub-Decree on Requirements and Procedures for Business Combinations dated 6 March 2023 (“Merger Sub-Decree”). The Merger Sub-Decree elaborates on the prohibition on anti-competitive business combinations set out in Article 11 of the Law on Competition. The Merger Sub-Decree was officially implemented on its signature date (of 6 March 2023) and will be enforced within 6 months of that date...



DFDL’s Nishant Choudhary Contributes Chapter in NRF Insurance Guide: 10 Things to Know in 20 Countries

The DFDL team is pleased to report that Nishant Choudhary (Partner, Myanmar Managing Director, Head of Regional Dispute Resolution Practice) was one of the featured authors in the 2023 Asia Pacific Insurance Regulation Guide published by Norton Rose Fulbright, the global law and risk advisory firm. Nishant contributed his experience and insights from Myanmar to the well-regarded industry publication, which provides an overview and practical checklist of 10 common regulatory issues for insurance companies operating, or seeking to operate, in 20 jurisdictions across the Asia Pacific region...