{"id":8212,"date":"2026-09-21T08:49:43","date_gmt":"2026-09-21T01:49:43","guid":{"rendered":"https:\/\/www.thailawonline.com\/thai-legal-news\/before-1-january-the-two-registers-that-decide-your-property-tax\/"},"modified":"2026-09-30T12:26:18","modified_gmt":"2026-09-30T05:26:18","slug":"before-1-january-the-two-registers-that-decide-your-property-tax","status":"publish","type":"tlo_legal_news","link":"https:\/\/www.thailawonline.com\/fr\/thai-legal-news\/before-1-january-the-two-registers-that-decide-your-property-tax\/","title":{"rendered":"Avant le 1er janvier : les deux registres qui d\u00e9terminent votre taxe fonci\u00e8re"},"content":{"rendered":"<p>Notre nouveau guide s\u2019int\u00e9resse \u00e0 la dimension pratique de l\u2019arr\u00eat <b>Dika 144\/2569<\/b>\u00a0: le titre de propri\u00e9t\u00e9 indique qui est propri\u00e9taire, le <b>tabien baan<\/b> dit qui y habite, et rien dans la l\u00e9gislation tha\u00eflandaise n'oblige les deux \u00e0 se conformer \u00e0 cette r\u00e8gle. Pour l'imp\u00f4t foncier et b\u00e2ti, ils doivent : <b>section 41<\/b> de la loi sur la taxe fonci\u00e8re et immobili\u00e8re (Land and Building Tax Act) n\u2019accorde l\u2019exon\u00e9ration pour les r\u00e9sidences qu\u2019au propri\u00e9taire personne physique qui y r\u00e9side et qui est inscrit sur le registre des habitants (tabien baan) au 1er janvier de l\u2019ann\u00e9e d\u2019imposition.<\/p>\n<p>It covers what a foreign owner can do with a <b>livret jaune d'enregistrement de la maison<\/b>, why a home held through a Thai company gets no residential exemption at all, and the short checklist to run before the year turns.<\/p>\n<p>\u21aa <a href='https:\/\/www.thailawonline.com\/fr\/land-and-building-tax-exemption\/'>The checklist before 1 January<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Our new guide takes the practical side of Dika 144\/2569: the title document says who owns, the tabien baan says 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