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Legal Services | Cambodia

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

DFDL's Overview

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
  • Number of Offices Worldwide: 10
  • Lawyers Worldwide: 140

Areas of Practice
  • Agriculture
  • Antitrust & Competition
  • Banking & Finance
  • Bankruptcy & Financial Restructuring
  • Carbon Credit Trading
  • Compliance
  • Copyright
  • Corporate & Commercial
  • Dispute Resolution
  • Employment and Labor Law
  • Energy
  • Environment
  • Foreign Direct Investment
  • Hospitality
  • Hydropower
  • Immigration Law
  • Infrastructure
  • Intellectual Property
  • Licensing
  • Mergers & Acquisitions
  • Mining
  • Oil & Gas
  • Other Renewable and Green Energy
  • Patents
  • Power Projects
  • Public Sector Consultancy
  • Real Estate
  • Real Estate Development and Construction
  • Retail
  • Road
  • Securities
  • Tax & Customs
  • Tax Disputes
  • Telecommunications
  • Telecoms
  • Trade & Commerce
  • Trademarks
Representative Clients
  • Air France
  • ANZ Banking Group
  • Asian Development Bank
  • British American Tobacco
  • British Embassy
  • Brocon Group
  • Chevron
  • China Development Bank
  • Dragon Air
  • Elixir Gaming Technologies, Inc.
  • Esso / Exxon
  • GE International
  • Hwang DBS Commercial Bank
  • Independent Towers
  • JSM Group
  • Lan Airlines
  • Levi Strauss
  • MasterCard
  • Maruhan Japan Bank
  • Mitsui Oil Exploration Co., Ltd.
  • Nokia Siemens
  • Nestlé Dairy (Cambodia) Ltd.
  • Nittetsu Mining
  • Philip Morris International
  • Posco E&C
  • Royal Group of Companies
  • Sime Darby
  • Sojitz Corporation
  • TeliaSonera UTA Holding B.V.
  • U.S. Embassy
  • Visa
  • Western Union Financial Service
  • World Bank
  • Yamaha Motor Co., Ltd


L-Martin Desautels

L-Martin DesautelsRegional Managing Partner

David Doran

David DoranFounding Partner

Seka Hep

Seka HepPartner; Head of Real Estate Practice Group

Guillaume Massin

Guillaume MassinPartner; Managing Director

Clint O'Connell

Clint O'ConnellPartner; Head of Tax Practice Group

Chris Robinson

Chris RobinsonPartner; Head of Corporate & Commercial Practice G


Daniel Wein

Daniel WeinHead of Banking & Finance Practice Group


Cambodia Tax Update : VAT Update – Refund Process Updated
DFDL, July 2018

It is fair to say that one of most consistent complaints we hear from taxpayers regards the issues associated with applying and obtaining a Value Added Tax (VAT) refund in Cambodia. Until now the VAT refund process was a very lengthy process – sometimes taking years – and often subject to uncertainty and delays. It appears that the General Department of Taxation (GDT) has taken note of these concerns and in response have acted upon them by issuingPrakas 576 “The Refund of Value Added Tax” (Prakas 576)in June 2018 with the stated purpose of“developing a mechanism to effectively and efficiently refund VAT”...

Land Development from the Ministry of Land Management, Urban Planning and Construction- Cambodia
DFDL, July 2018

The Prakas No 087 essentially defines the terms of land development, conditions and procedures to obtain and issue approvals on land development, the competent authority, rights and obligations of land development, conditions on state land development, land development complaints and penalties for conducting land development without required approvals...

All articles submitted by DFDL


DFDL Receives Another FT Innovative Lawyers Award in 2018
DFDL, July 2018

DFDL is tremendously proud to announce that we have won yet another FT Innovative Lawyers Award for Innovation in Accessing New Markets and Capital in the Asia-Pacific region. The award is a fantastic achievement for DFDL, and for our Bangladesh unit in particular, Dhaka-based Partner Shahwar Nizam led the team advising CIMB on the Evergreen IPO. For the first time, a company whose main business operations are usually performed in Bangladesh became listed on the Hong Kong stock exchange. Jerome Buzenet, Partner and Managing Director of DFDL Vietnam, was in Hong Kong and accepted the award on behalf of the Firm...

Nishant Choudhary Recently Quoted in Myanmar Times
DFDL, July 2018

Nishant Choudhary, DFDL Myanmar Deputy Managing Director was recently quoted in a Myanmar Times article on reforms taking place in the retail and wholesale sector. The ministry is now considering limiting the scope of foreign investors and/or JVs by imposing additional restrictions. Our expert was responding to the question: If the ministry issues an amendment to limit foreign investments and/or JVs, how will this affect potential inward FDI? Nishant observed that the government had deviated from the policy that it originally announced, with potentially negative implications on investor confidence and continued growth momentum in the country. https://protect-au.mimecast...

All press submitted by DFDL

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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