Experience

Kittirut “Kevin” Luecha is a Partner at Legalese Ltd. and a leading M&A lawyer in Thailand, recognized for advising on high-value domestic and cross-border mergers and acquisitions, joint ventures, and corporate restructurings. He acts for multinational corporations, private equity and venture capital investors, regional groups, and founders on share and asset acquisitions, strategic investments, and exit transactions.

Kevin is particularly distinguished for leading complex M&A transactions in regulated and tax-sensitive environments, delivering commercially decisive outcomes through legal and tax due diligence, deal structuring, negotiations, regulatory approvals, and post-completion integration. His experience spans manufacturing, logistics, energy, real estate, consumer goods, and technology sectors.

In 2025, Kevin served as deal counsel on multiple landmark transactions, including advising on the Sunsu Bearhouse transaction (approximate valuation is THB 500 million), representing Hidaka Group and Pyro Energy in a major transaction valued at approximately THB 2 billion, and acting for the sell-side of a non-listed company to be acquired by listed company in a transaction valued exceeding THB 350 million. He is particularly valued for leading complex M&A deals involving regulatory, tax, and cross-border considerations, covering due diligence, deal structuring, negotiations, and completion.

Specialty

Kevin Luecha specializes in high-value mergers and acquisitions, advising on domestic and cross-border transactions across Thailand and the ASEAN region.

His expertise covers the full M&A lifecycle, including legal and tax due diligence, deal structuring, SPA/SSA negotiation, regulatory approvals, closing mechanics, and post-completion integration. Kevin is highly regarded for handling complex, tax-sensitive and regulated transactions, where commercial execution must align with Thai tax, corporate, and investment laws.

Education

Master of Laws (LL.M.), Temple University, U.S.A.
Master of Laws (LL.M.), Ramkhamhaeng University, Thailand.
Bachelor of Laws (LL.B., Second Class Honors / magna cum laude), Ramkhamhaeng University, Thailand.
UTCC Legal Certificate Programs: New Business Law Seminar.
Certificate on Trend & Direction for M&A Deal: Important Issues to be Considered and M&A Strategy for Success, SET.
The Notarial Services Attorney Training Course, Lawyer Council, Thailand.
Certificate on Special Legal Practice Areas (Tax Planning 1 & 2), Lawyer Council, Thailand.
Certificate on Taxation, Thammasat University, Thailand.
Certificate on Tax Due Diligence.
Certificates on Laws and International Practices: International Trade, Merchant Marine, International Commercial Arbitration, Central Intellectual Property and International Trade Court, Bangkok, Thailand.

Experience

Kittirut “Kevin” Luecha is a Partner at Legalese Ltd. and a leading Thai tax lawyer recognized for his expertise in taxation, cross-border tax planning, and tax dispute resolution. He is widely recommended for advising multinational corporations, regional headquarters, and high-value investors on complex Thai tax matters and regulatory risk management. Prior to establishing Legalese, Kevin held senior tax and legal roles at top-tier professional firms, including KPMG Phoomchai Tax Ltd., Nagashima Ohno & Tsunematsu, and Dharmniti Law Office. He has acted as lead advisor and project head in numerous high-value tax audits and disputes with the Thai Revenue Department, involving tax exposures in excess of hundreds of millions of Thai Baht.

Specialty

Kevin specializes in Thai corporate income tax, VAT, withholding tax, transfer pricing, tax structuring, and tax due diligence, with a strong focus on cross-border transactions, foreign direct investment, M&A, and large-scale infrastructure and manufacturing projects. He is particularly noted for his practical, solution-driven approach to navigating Thailand’s tax framework while aligning legal compliance with commercial objectives. His client base includes multinational groups in the energy, logistics, manufacturing, consumer goods, real estate, and technology sectors.

Education

Kittirut “Kevin” Luecha holds a Master of Laws (LL.M.) from Temple University, U.S.A., and a Master of Laws (LL.M.) from Ramkhamhaeng University, Thailand. He earned a Bachelor of Laws (LL.B.) with Second Class Honors (magna cum laude) from Ramkhamhaeng University, Thailand. Additional qualifications include UTCC Legal Certificate Programs on New Business Law, certificates on M&A trends and strategy from SET, Notarial Services Attorney Training from the Lawyer Council of Thailand, Special Legal Practice Areas in Tax Planning from the Lawyer Council, Taxation certificate from Thammasat University, Tax Due Diligence certificate, and certificates on international practices in trade, merchant marine, and commercial arbitration from the Central Intellectual Property and International Trade Court.

Achievements and Recognition