WTS Thailand
Who we are
Our partners / Founders
Michael Lorenz Michael Lorenz (born 1963 in Saarbrücken) studied Law and Economics in Freiburg, Taipei, Vienna and Paris. After graduating, he worked as the Head of the Legal Department of the German-Thai Chamber of Commerce in Thailand. In 1995, he founded the law firm Lorenz & Partners in Bangkok. From the beginning, the law firm has focused not only on legal consulting, but included practical management assistance for its clients.
As the first German-speaking lawyer in Thailand, Michael Lorenz possesses broad experience in international tax law as well as in the field of investment promotion in Thailand and beyond.
Till Morstadt (born 1968 in Offenburg) studied Law and Business Economics in Bayreuth, Lausanne and Münster. After graduating, he started working for KPMG. During this time, he advised European clients, first in Germany, later in Argentina. Upon his return to Germany, he moved into the industrial sector. After two years in the head office of Herrenknecht AG, a German machine manufacturer, he took over the commercial management of their Thai subsidiary.
Till has been an equity partner of Lorenz & Partners since April 2004. Till publishes articles and holds seminars on investment incentives, tax and law related issues in Thailand and Southeast Asia on a regular basis.
Ms. Naowarat Karst (born 1977) studied Business Administration, majoring in Accounting at Assumption University of Thailand (ABAC), Bangkok. After graduating in 1999, she worked for Deloitte Thailand as Senior Audit Supervisor for five years. She has been a Certified Public Accountant (CPA) in Thailand since 2003.
In 2003, Ms. Karst transferred to the industrial sector as Financial Manager of the Thai subsidiary of H.J. Heinz Company. Since June 2004 she has been Head of the Tax Department of Lorenz & Partners Bangkok. In 2009 she became equity partner of the firm.
Ms. Athitaya Chanthasirichot (born 1981) completed a Bachelor of Laws in 2002 at Thammasat University, Bangkok, one of the leading universities in Thailand. In the same year, she received her lawyer’s licence and commenced post graduate legal studies at Chulalongkorn University, Bangkok. In 2003, Athitaya earned a Master of Laws (LL.M.) specialising in Business Law, with cumulative top score.
Athitaya advises our clients in Thailand on matters of foreign investment in Thailand and is one of the top experts if it comes to the incentives to be obtained from the Board of Investment.
Mr. Rapeesak Kesasuwan (born 1983) studied Law at Thammasat University, after which he has been admitted as a member of the Thai Bar Association in 2005. After earning an LL.M. degree, specializing in international business law, from the American University, Washington College of Law, Washington D.C. in 2008, he returned to Thailand.
Since his return, he has been advising foreign and domestic clients in various functions, amongst others as in-house legal counsel for a leading US automotive manufacturer. He first joined Lorenz & Partners as Senior Associated Lawyer in early 2013. After 2 years in the legal department of General Motors Thailand, he returned to Lorenz & Partners in December 2017 as Head of the Commercial Law Department. Since 2019, he is equity partner of the firm.
What make us unique
At Lorenz & Partners / WTS Thailand, our uniqueness stems from a combination of pioneering expertise, cultural understanding, and a result-driven approach. As the first German-speaking lawyer in Thailand, our founding partner Michael Lorenz brings decades of experience in international tax law and investment promotion, guiding clients through the complexities of cross-border business with unmatched insight. His leadership has shaped a culture of precision, innovation, and unwavering client focus.
Unlike many advisory firms, we go beyond simply interpreting regulations. We bridge the gap between legal frameworks, commercial realities, and cultural expectations in Southeast Asia. Our team’s multinational background allows us to anticipate challenges from multiple perspectives and craft solutions that are both pragmatic and sustainable.
We are particularly attuned to the needs of European and American enterprises, providing strategies that balance global standards with local requirements. By combining deep legal knowledge with business acumen, we create value not only in compliance but in achieving long-term growth.
This blend of pioneering leadership, cross-cultural expertise, and client-centered solutions is what makes Lorenz & Partners truly unique.
Clients
Rankings & Awards
Lorenz & Partners has been shortlisted for International Tax Review (ITR) APAC Tax Awards in the Tax Firm of the Year and Transfer Pricing Firm of the Year categories for Thailand in 2025.