Top Legal Firms in Cambodia
Cambodia’s legal system has rapidly evolved since the country’s democratic election in 1993. For businesses in particular, a raft of law changes across different sectors and for national progression is not uncommon on a regular basis and Cambodian laws are often a mix of those implemented or adapted from foreign countries, and are constantly being revised, amended, and new ones introduced - issued as Prakas.
Some of the more recent significant law changes are the new Laws on Investment and the updated Laws on Taxation introduced in 2023, but Labour Laws, Trusts, Foreign Worker Quotas etc are part of the services being offered by leading legal firms in the Kingdom.
The pace of the digital revolution in Cambodia, from the top-down means that each sector and Ministry has new processes and these can be tricky to keep on top of which is why legal first with local experience is often recommended for completing business registrations, to investment deals etc.
Members of the Cambodian Bar, regardless of citizenship, are the only people allowed to practice law in Cambodia. When seeking legal guidance in Cambodia, it is essential to engage reputable and experienced law firms.
Included on this list are some of the top legal firms in Cambodia that have built up a trusting and reliable reputation.
Top 7 Legal Firms In Cambodia
DFDL Legal & Tax
Founded in 1995 in Cambodia, DFDL is an international law firm specialising in emerging markets with pan-regional legal and tax expertise developed throughout the Mekong region. They are licensed by the Council for the Development of Cambodia and the Cambodian Investment Board as an investment company and also registered with the Ministry of Commerce as a private limited company.
DFDL offers a wide range of legal services, including corporate and commercial law, taxation, real estate, and dispute resolution. They have a strong regional presence and specialise in advising international clients on investment projects in Cambodia.
The law firm also advises on multi-layered cross-border transactions, corporate structuring, international tax implications and tax optimisation strategies.
DFDL distributes regular messaging on law changes, partakes in seminars and publishes country profiles in the region regarding law changes and their implications.
DFDL has won a number of legal awards and is considered LEGAL 500 ASIA PACIFIC leading firm, and in the Legal 500 Asia Pacific 2025 rankings - three of its senior practitioners were named as leading partners.
You can watch the 2024 Annual Tax And Accounting Compliance Obligations and Tax Amnesty (Prakas 071) with DFDL here.
Bun & Associates
An independent and full-service law firm, Bun & Associates has provided high-quality legal advice and services to domestic and international clients in Cambodia since it was established in Cambodia in 2008.
The law firm is known for its expertise in corporate law, intellectual property, employment, banking, and finance but works across more than a dozen sectors. They are considered a leading corporate and business advisory law firm which regularly works alongside some of the top international firms on multi-jurisdictional transactions and disputes.
Bun & Associates has a dedicated team of local and foreign lawyers who provide tailored legal solutions to both domestic and international clients.
In 2024, the firm also established a South Korean desk dedicated exclusively to servicing Korean investors and local businesses working with Korean investors
Sok Siphana & Associates
One of the prominent legal firms in Cambodia, Sok Siphana & Associates was formed in 1998 and advises on the full spectrum of corporate and commercial laws from their Phnom Penh and Siem Reap branches.
They offer compliance services and have expertise across a range of sectors while founding partner Siphana Sok liaises with government entities and private corporations for advice on development, economic policy and international trade relations.
From labour laws, cross-border transactions and disputes, banking, IP and dispute resolution the firm has also been producing a comprehensive hardback business law journal as a resource for the education and private sector (which is also available as an e-book).
At the start of 2025, they were the recipient of the Pro Bono (Law) award at AmCham’s 6th CSR Excellence Awards Gala Dinner.
Andersen (Formerly VDB Loi)
Originally founded in Myanmar, VDB Loi expanded its operations to Cambodia in 2001 and to other Southeast Asian countries such as Bangladesh, Indonesia, and Laos to offer a wide range of legal and tax services to clients across various sectors.
In September 2024, the legal firm rebranded as Andersen in Cambodia and Vietnam, a brand name under Andersen Global, an international association of legally separate, independent member firms of tax, legal, and valuation professionals around the world.
Laysym Sim, Tax Partner at VDB Loi, told B2B Cambodia that they aim to support their customers here with more than just tax and legal services, but also consulting on transfer pricing and investment in Cambodia and the region.
The international transactional law firm is licensed to carry out the respective tax, accounting and legal services and offers professional tax services, from tax planning and strategy to monthly and annual tax compliance.
The legal firm’s services include law consultancy and legal assistance in several corporate matters and disputes and for their experience in corporate M&A, banking and finance, energy and infrastructure, regulatory and taxation.
Tilleke & Gibbins
The regional law firm opened its Phnom Penh office to enter the Cambodian market in 2015 after having established a presence in Indonesia, Laos, Myanmar, Thailand, and Vietnam.
Since then, they have provided guidance to clients on intellectual property rights in Cambodia as well as licensing and regulatory issues in specific industries, especially banking and finance, technology, telecommunications, media, e-commerce, energy, consumer goods, and life sciences (e.g., pharmaceuticals and medical devices)
They also specialise in market entry for multinationals, commercial transactions (M&As, JVs, and business partnerships), labour and employment.
They say, “The firm’s team in Phnom Penh comprises a mix of local and foreign legal advisors and other business professionals to provide our clients with well-rounded legal, business, and cultural advice to help them achieve their objectives in the jurisdiction.”
In 2024, Tilleke & Gibbins was selected as the Southeast Asia Firm of the Year award at Law.com International’s Asia Legal Awards.
You can see legal updates from the legal firm with B2B Cambodia on the topics of Trademark Law In Cambodia – and Public Lighting Tax (Prakas 168) in Cambodia.
HBS Law
HBS LAW provides legal services from general corporate and commercial advice to litigation and dispute resolution. Having been established in 2005 the Cambodian multi-service law firm works with a broad client base and major international and Asian companies and as a registered law firm, also has its own associated notary, HBS Notary Public.
HBS Law can assist clients with the full range of legal and tax matters. Their comprehensive legal services cover several sectors, including banking and finance, real estate, energy, and infrastructure but they have engaged with education institutions, international organisations, government agencies, and senior government leaders.
HBS Law’s team of local and international lawyers offers expertise across a range of legal matters. The firm's Managing Partner, Mr. Ly Tayseng, released the 2nd edition of the “Legal Guide: Doing Business in Cambodian” in 2024.
HBS Law was an adviser to Bank SinoPac on its acquisition of Amret Microfinance - the largest acquisition in Cambodia's history.
Sethalay Law
Sethalay Law says they are a research and consulting centre specialising in laws, policies and governance to support and promote capacity development and diversification of entrepreneurship, business, trade and finance with productivity, innovation and best practices in Cambodia.
Among their areas of expertise are legal compliance requirements, drafting regulations on financial technology, organizational structures and legal arrangements of their companies, due diligence on companies and assets, as well as dispute resolutions in the Kingdom of Cambodia.
Sethalay Law Office and its Partner were recognised by Chambers and Partners Asia Pacific 2025.
You can watch the legal update on the topics of Incentives Under Cambodia's Law On Investment and Commercial Arbitration Law.
Cambodia Legal Practises Overview
Cambodia has a civil law legal system with legal codes that have been influenced by France and, to a lesser extent, Japan. It is thought the current legal system in Cambodia is a hybrid one that combines Cambodian customs, the French-based legal system, and elements of common law due to foreign aid assistance to legal and judicial reform.
Laws and legal requirements are issued in a number of ways in Cambodia including laws adopted by the National Assembly, royal decrees issued by the monarchy, sub-decrees and ministerial orders (known in Khmer as prakas).
The Bar Association of the Kingdom of Cambodia (BAKC) was established in 1995 and has a full list of registered lawyers and legal firms.