Extraits clés des lois thaïlandaises relatives à la création d'une fondation en Thaïlande | ThaiLawOnline

Révisé par ThaiLawOnline, un cabinet d'avocats thaïlandais agréé exerçant en Thaïlande depuis 2006. Avocate thaïlandaise en charge du dossier : Wichuda Atthamethakon, LL.M., licence du barreau thaïlandais 3149/2556.

Dernière mise à jour : 2 octobre 2026

Cette ressource comprend des traductions en anglais de parties importantes des lois thaïlandaises. Elle accompagne notre guide sur la création d'une fondation en Thaïlande. Les extraits ne sont pas officiels et sont fournis à titre d'information uniquement, et non comme un avis juridique. Consultez toujours un avocat thaïlandais agréé pour les interprétations officielles. Les sources comprennent des adaptations de Krisdika (recherche sur krisdika.go.th ; le site refuse les requêtes provenant d'autres sites web), les directives du Département des Revenus et les dépôts académiques (vérifiés en 2023/2024). Pour les textes intégraux, visitez les sites officiels.

Section 1 : Code civil et commercial (CCC), création et fonctionnement des fondations

Ces extraits du Code civil et commercial thaïlandais B.E. 2468 (1925, tel que modifié) traitent des fondations. Ils couvrent les définitions, l'enregistrement, la gestion et dissolution dans les articles 110-136.

Article 110 : Définition de fondation

A foundation is property set aside specifically for public charity, religion, art, science, literature, education or other public benefit purposes, not aimed at profits to be shared, and registered under the Code. Its property must be managed only to carry out the foundation’s own objects, not for the benefit of any person (section 110 paragraph 2).

Sections 111 to 114: Regulations, Board and Application

A foundation must have regulations and a board of at least three persons who run it under the law and those regulations (section 111). The regulations must at least state its name, objects, head and branch offices, founding property, the rules on the board (number, appointment, term, removal, meetings) and on management, property and accounts (section 112), and its name must include the word “foundation” (section 113). The application is made in writing to the registrar where the head office will be, naming the owner of the property and listing the property to be set aside, with the name, address and occupation of every intended director and the regulations attached (section 114).

Section 115: Registration or Refusal

The registrar registers the foundation, issues a certificate and publishes the formation in the Royal Gazette if the application and regulations are in order, the objects meet section 110 and are not unlawful, immoral or a danger to public peace or State security, and the intended administrateurs are suitable. Defects must be corrected within 30 days of the registrar’s order. A refusal can be appealed in writing to the Minister of Interior within 30 days; the Minister decides within 90 days and the decision is final.

Sections 125 to 128: Changes and Supervision

A new board or any change of director must be registered within 30 days (section 125), and amended regulations within 30 days of the board’s decision (section 126); the objects themselves can be changed only in the limited cases in section 127. The registrar supervises the foundation and may call for accounts and documents and inspect its office between sunrise and sunset (section 128). A court may remove a director, or the whole board, on the application of the registrar, the public prosecutor or an interested person (section 129).

Annual Reporting

The Code itself does not set an annual filing; the duty comes from the Ministerial Regulation of B.E. 2545 (clause 13), summarised in Section 3 below.

Sections 130 to 134: Dissolution

Section 130: a foundation is dissolved on a ground in its regulations, at the end of a fixed term, when its object is achieved or becomes impossible, on bankruptcy, or by court order. Section 131: the registrar, the public prosecutor or an interested person may ask the court to dissolve it for unlawful objects or acts, danger to public peace or national security, or inability to continue or two years of inactivity. Section 134: remaining assets go to the public-benefit body named in its regulations or chosen by the court, never to the founders, and vest in the State if the court dissolved it for unlawful objects or acts.

Section 2 : Code des revenus, exonérations fiscales et obligations pour les fondations

Ce qui suit résume les parties du Code des impôts thaïlandais (mis à jour en 2024) qui régissent la taxation des fondations à but non lucratif.

Which Foundations Pay Tax, and on What (sections 39, 47(7)(b) and 65 bis(13))

A foundation that earns revenue is treated as a “company or juristic partnership” for income tax (section 39), unless the Minister of Finance has declared it a public charitable organisation under section 47(7)(b); a declared foundation is outside the tax altogether, and gifts to it are deductible for donors. Every other foundation leaves membership fees, donations and gifts out of its taxable revenue (section 65 bis(13)) and pays tax on the rest.

Rates and Registration

Tax is charged on gross revenue, before expenses. The Code’s rate is 10% (section 67(2)), which applies to income such as interest, dividends, rent and commissions; a Royal Decree reduces it to 2% for business income under section 40(8), such as sales of goods or food. The Revenue Department’s own guidance states both rates. A foundation liable to tax must apply for a tax identification number within 60 days of registration as a juristic person or of starting business, whichever is later.

Section 3 : Règlement ministériel relatif à l’enregistrement des fondations (BE 2545/2002)

Dispositions clés du règlement ministériel pris en application du CCC, régissant le capital, la demande et le contrôle (publié par le ministère de l'Intérieur).

Besoins en capitaux

Minimum fund set by the Ministry of Interior (not by the Ministerial Regulation itself): 500,000 THB in cash, or at least 250,000 THB in cash with other property bringing the total to 500,000 THB; 200,000 THB for foundations for social welfare, education, sport, religion, disaster relief, drug or AIDS treatment and prevention, or those founded by a State agency (Department of Provincial Administration public service manual). Funds must be deposited in a Thai bank and used only for foundation objectives.

Procédure de demande

Submit to the local registrar with documents including objectives, asset lists, board details, and rules. The official service time is 30 days, about 60 where another agency must be consulted on the name, objects or emblem. The registrar may order corrections within 30 days and refuses registration for unlawful or dangerous objects; a refusal can be appealed to the Minister of Interior within 30 days (Civil and Commercial Code section 115).

Conformité continue

By the end of March each year, an activity report, auditor-certified accounts and the year’s board minutes go to the registrar (Ministerial Regulation B.E. 2545, clause 13). The Department of Provincial Administration oversees activities to ensure non-profit status.

Section 4 : Résumé du projet de loi sur les associations et les fondations (2024)

Voici un résumé du projet de loi. Il n'a pas encore été adopté en 2025. Ce projet de loi s'appuie sur des propositions du ministère de l'Intérieur datant d'octobre 2024. Il vise à encadrer plus strictement les ONG.

Dispositions clés

Inscription obligatoire pour tous associations et fondations; les groupes non enregistrés peuvent être interdits sous peine de sanctions pénales. Nécessite au moins 30 membres ; autorise les inspections sans mandat ; permet la dissolution pour des actions “ contraires à la moralité publique ” ou menaçant “ la sécurité nationale ”. Exigences de reporting lourdes sur les financements étrangers, avec des seuils fixés par arrêté ministériel.

Impacts potentiels

Peut restreindre les activités caritatives légitimes ; critiqué pour des violations potentielles des normes internationales relatives aux droits de l'homme (par exemple, la liberté d'association en vertu du Pacte international relatif aux droits civils et politiques).

Last reviewed: 30 September 2026. Section 1 checked against the Thai text of Civil and Commercial Code sections 110 to 136; Section 2 against the Revenue Code (consolidated to Amendment No. 54, sections 39, 65 bis(13) and 67) and the Revenue Department’s foundation pages. Corrected: the section numbers in Section 1 (the board of three is section 111, not 115; sections 118 and 120 deal with foundations created by will), the Revenue Code provisions in Section 2 (not sections 47 and 49), and an unsupported “full corporate rate” penalty was removed. The Royal Decree setting the 2% rate was not read itself. Section 3 figures and the Section 4 draft bill were not re-checked in this review.

Section 5 : Sources et ressources supplémentaires

• Krisdika.go.th (Lois officielles thaïlandaises, y compris le CCC) (rechercher sur krisdika.go.th ; le site refuse les requêtes provenant d'autres sites web)
• Service des impôts (Directives fiscales pour les organismes sans but lucratif)
• Département de l'administration provinciale (enregistrement des fondations)

Avertissement : Ces extraits sont des traductions simplifiées. Pour des conseils personnalisés sur la création d’une fondation, Contactez ThaiLawOnline.