{"id":116,"date":"2025-08-24T23:05:31","date_gmt":"2025-08-24T16:05:31","guid":{"rendered":"https:\/\/www.thailawonline.com\/corporate-criminal-liability-in-thailand\/"},"modified":"2026-09-05T19:38:46","modified_gmt":"2026-09-05T12:38:46","slug":"corporate-criminal-liability-in-thailand","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/corporate-criminal-liability-in-thailand\/","title":{"rendered":"Responsabilit\u00e9 p\u00e9nale des entreprises en Tha\u00eflande\u00a0: risques pour les administrateurs"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Many expatriates in Thailand set up limited companies for business or property ownership. While the corporate structure offers advantages, such as limited liability for <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/shareholder\/\">actionnaires<\/a>, it does not always shield <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/director\/\">r\u00e9alisateurs<\/a> and managers from criminal responsibility. Under Thai law, companies can face criminal charges. In many cases, directors and responsible officers may also be held personally liable.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li class=\"\"><a href=\"#corporate-criminal-liability-in-thailand\">Responsabilit\u00e9 p\u00e9nale des entreprises en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#directors-and-personal-responsibility\">Responsabilit\u00e9 des administrateurs et responsabilit\u00e9 personnelle<\/a><\/li><li class=\"\"><a href=\"#shifting-the-burden-of-proof\">Inversion de la charge de la preuve<\/a><\/li><li class=\"\"><a href=\"#practical-implications-for-expatriates\">Implications pratiques pour les expatri\u00e9s<\/a><\/li><li class=\"\"><a href=\"#how-to-protect-yourself\">Comment se prot\u00e9ger<\/a><\/li><li class=\"\"><a href=\"#conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"corporate-criminal-liability-in-thailand\"><strong>Responsabilit\u00e9 p\u00e9nale des entreprises en Tha\u00eflande<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thai law recognizes that a <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/juristic-person\/\">personne morale<\/a>, such as a <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/company-limited\/\">soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/a>, may commit criminal offences. This can happen, for example, by breaking tax laws, labor laws, customs rules, or through <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/fraud\/\">fraude<\/a> or corruption. A company cannot act alone. So, liability often extends to the people who manage or control the company.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"directors-and-personal-responsibility\"><strong>Responsabilit\u00e9 des administrateurs et responsabilit\u00e9 personnelle<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Certaines lois stipulent que les dirigeants, g\u00e9rants ou responsables d&#039;une entreprise peuvent \u00eatre tenus pour responsables au m\u00eame titre que l&#039;entreprise elle-m\u00eame. Ils doivent prouver leur innocence. En Tha\u00eflande, un dirigeant peut \u00eatre tenu personnellement responsable si l&#039;entreprise enfreint certaines lois. Ces lois font partie du code p\u00e9nal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par exemple:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>infractions fiscales<\/strong> peut donner lieu \u00e0 des poursuites p\u00e9nales contre la soci\u00e9t\u00e9 et ses dirigeants.<\/li>\n\n<li><strong>violations du droit du travail<\/strong> like unpaid wages or not following <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/social-security\/\">s\u00e9curit\u00e9 sociale<\/a> rules can make directors liable.<\/li>\n\n<li><strong>lois sur la protection de l&#039;environnement et des consommateurs<\/strong> contiennent souvent des dispositions rendant les administrateurs personnellement responsables.<\/li>\n\n<li><strong>Frauduleux ou <a href=\"https:\/\/www.thailawonline.com\/fr\/white-collar-crimes-in-thailand\/\">pratiques trompeuses<\/a><\/strong> La structure de l&#039;entreprise pr\u00e9sente des avantages, comme la responsabilit\u00e9 limit\u00e9e des actionnaires. Cependant, elle ne prot\u00e8ge pas toujours les administrateurs et les dirigeants de la responsabilit\u00e9 p\u00e9nale, comme l&#039;ont \u00e9tabli les tribunaux.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"shifting-the-burden-of-proof\"><strong>Inversion de la charge de la preuve<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For many years Thai law used a \u201creversal of the burden of proof,\u201d under which a director was presumed guilty of the company\u2019s offence unless they could prove they were not involved. The Constitutional Court struck those presumptions down as unconstitutional, and the Act Amending Provisions Relating to Criminal Liability of Representatives of Juristic Persons B.E. 2560 (2017) removed them from dozens of statutes. Today the prosecution must prove that the director or manager was actually involved in the offence. A director is no longer automatically liable simply for holding the position. Some laws say that directors, managers, or company leaders can be guilty of the same crime as the company. This is stated in the criminal code.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"practical-implications-for-expatriates\"><strong>Implications pratiques pour les expatri\u00e9s<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On demande souvent \u00e0 des \u00e9trangers d&#039;\u00eatre administrateurs de <a href=\"https:\/\/www.thailawonline.com\/fr\/register-a-company-in-thailand\/\">entreprises tha\u00eflandaises<\/a>. This includes business ventures, joint investments, and property-holding structures. Many do so without realizing the personal risk involved. Actions taken by employees can also involve management. This depends on the situation, especially under the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/thai-civil-and-commercial-code\/\">code civil et commercial<\/a>. Under Thai law, directors have important <a href=\"https:\/\/www.thailawonline.com\/fr\/civil-liability-in-thailand\/\">obligations l\u00e9gales<\/a>. S\u2019ils ne respectent pas ces obligations, cela peut entra\u00eener\u2026 <a href=\"https:\/\/www.thailawonline.com\/fr\/criminal-law-thailand\/\">responsabilit\u00e9 p\u00e9nale<\/a> pour l&#039;entreprise. Ces responsabilit\u00e9s ne peuvent \u00eatre ignor\u00e9es par un accord priv\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-protect-yourself\"><strong>Comment se prot\u00e9ger<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous \u00eates administrateur, ou envisagez de l&#039;\u00eatre, dans une soci\u00e9t\u00e9 tha\u00eflandaise, vous devriez\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Assurer <strong>Une bonne gouvernance d&#039;entreprise comprend une comptabilit\u00e9 rigoureuse, des d\u00e9clarations fiscales effectu\u00e9es en temps voulu et le respect des obligations en mati\u00e8re de travail et de s\u00e9curit\u00e9 sociale afin de pr\u00e9venir les actes passibles de poursuites p\u00e9nales.<\/strong> Des probl\u00e8mes tels que le non-paiement des salaires ou le non-respect des r\u00e8gles de s\u00e9curit\u00e9 sociale peuvent engager la responsabilit\u00e9 p\u00e9nale des dirigeants en vertu des lois applicables.<\/li>\n\n<li>Il convient de rappeler qu&#039;une bonne gouvernance d&#039;entreprise est essentielle pour \u00e9viter toute implication au titre du code p\u00e9nal. <strong>documentation claire<\/strong> des r\u00e9unions et d\u00e9cisions du conseil d&#039;administration pour montrer comment la responsabilit\u00e9 est partag\u00e9e.<\/li>\n\n<li>\u00c9vitez d&#039;\u00eatre un simple \u201c directeur sur le papier \u201d sans implication, car cela peut rendre plus difficile de prouver votre innocence en cas de probl\u00e8me.<\/li>\n\n<li>Chercher <strong>conseils juridiques et fiscaux<\/strong> avant d&#039;accepter un poste de direction, surtout lorsque d&#039;autres g\u00e8rent les affaires courantes.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusion\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La responsabilit\u00e9 p\u00e9nale des entreprises est un enjeu majeur en Tha\u00eflande. Les dirigeants ne doivent pas croire que leur appartenance \u00e0 une entreprise les prot\u00e8ge des risques personnels. Pour les expatri\u00e9s, il est particuli\u00e8rement important de comprendre comment les responsabilit\u00e9s sont attribu\u00e9es en vertu du droit tha\u00eflandais. Vous pouvez vous pr\u00e9munir contre les probl\u00e8mes juridiques. Pour ce faire, il est essentiel de bien comprendre vos obligations. Prenez les mesures n\u00e9cessaires pour \u00e9viter tout probl\u00e8me li\u00e9 au code civil et commercial. Ainsi, vous pourrez pleinement profiter des avantages de faire des affaires en Tha\u00eflande.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Links: <a href=\"https:\/\/www.dbd.go.th\/\" rel=\"noopener\" target=\"_blank\">DBD Tha\u00eflande<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Many expatriates in Thailand set up limited companies for business or property ownership. While the corporate structure offers advantages, such [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","rank_math_focus_keyword":"corporate criminal liability in thailand","rank_math_title":"Corporate Criminal Liability in Thailand - ThaiLawOnline","rank_math_description":"Corporate criminal liability in Thailand: when directors and managers are personally exposed, the reversed burden of proof, and how to limit the risk.","rank_math_breadcrumb_title":"Corporate Criminal Liability in Thailand","rank_math_canonical_url":""},"class_list":["post-116","page","type-page","status-publish","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/116","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/comments?post=116"}],"version-history":[{"count":4,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/116\/revisions"}],"predecessor-version":[{"id":6919,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/116\/revisions\/6919"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}