{"id":129,"date":"2025-08-03T16:53:51","date_gmt":"2025-08-03T09:53:51","guid":{"rendered":"https:\/\/www.thailawonline.com\/thai-laws-for-setting-up-a-foundation-in-thailand\/"},"modified":"2026-10-02T13:23:19","modified_gmt":"2026-10-02T06:23:19","slug":"thai-laws-for-setting-up-a-foundation-in-thailand","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/thai-laws-for-setting-up-a-foundation-in-thailand\/","title":{"rendered":"Extraits cl\u00e9s des lois tha\u00eflandaises relatives \u00e0 la cr\u00e9ation d&#039;une fondation en Tha\u00eflande | ThaiLawOnline"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Cette ressource comprend des traductions en anglais de parties importantes des lois tha\u00eflandaises. Elle accompagne notre guide sur la cr\u00e9ation d'une fondation en Tha\u00eflande. Les extraits ne sont pas officiels et sont fournis \u00e0 titre d'information uniquement, et non comme un avis juridique. Consultez toujours un <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/licensed-thai-lawyer\/\">avocat tha\u00eflandais agr\u00e9\u00e9<\/a> pour les interpr\u00e9tations officielles. Les sources comprennent des adaptations de Krisdika (recherche sur krisdika.go.th ; le site refuse les requ\u00eates provenant d'autres sites web), les directives du D\u00e9partement des Revenus et les d\u00e9p\u00f4ts acad\u00e9miques (v\u00e9rifi\u00e9s en 2023\/2024). Pour les textes int\u00e9graux, visitez les sites officiels.<\/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=\"#section-1-civil-and-commercial-code-ccc-foundation-establishment-and-operations\">Section 1 : Code civil et commercial (CCC), cr\u00e9ation et fonctionnement des fondations<\/a><\/li><li class=\"\"><a href=\"#section-2-revenue-code-tax-exemptions-and-obligations-for-foundations\">Section 2 : Code des revenus, exon\u00e9rations fiscales et obligations pour les fondations<\/a><\/li><li class=\"\"><a href=\"#section-3-ministerial-regulations-on-foundation-registration-b-e-2545-2002\">Section 3 : R\u00e8glement minist\u00e9riel relatif \u00e0 l\u2019enregistrement des fondations (BE 2545\/2002)<\/a><\/li><li class=\"\"><a href=\"#section-4-summary-of-proposed-draft-act-on-associations-and-foundations-2024\">Section 4 : R\u00e9sum\u00e9 du projet de loi sur les associations et les fondations (2024)<\/a><\/li><li class=\"\"><a href=\"#section-5-sources-and-additional-resources\">Section 5 : Sources et ressources suppl\u00e9mentaires<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-1-civil-and-commercial-code-ccc-foundation-establishment-and-operations\">Section 1 : Code civil et commercial (CCC), cr\u00e9ation et fonctionnement des fondations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ces extraits du <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/thai-civil-and-commercial-code\/\">Code civil et commercial<\/a> tha\u00eflandais B.E. 2468 (1925, tel que modifi\u00e9) traitent des fondations. Ils couvrent les d\u00e9finitions, l'enregistrement, la gestion et <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/dissolution-liquidation\/\">dissolution<\/a> dans les articles 110-136.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-110-definition-of-foundation\">Article 110\u00a0: D\u00e9finition de fondation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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&#8217;s own objects, not for the benefit of any person (section 110 paragraph 2).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-111-114-regulations-board-and-application\">Sections 111 to 114: Regulations, Board and Application<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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 &#8220;foundation&#8221; (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).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-115-registration-or-refusal\">Section 115: Registration or Refusal<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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 <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/director\/\">administrateurs<\/a> are suitable. Defects must be corrected within 30 days of the registrar&#8217;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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-125-128-changes-and-supervision\">Sections 125 to 128: Changes and Supervision<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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&#8217;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).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"annual-reporting\">Annual Reporting<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-130-134-dissolution\">Sections 130 to 134: Dissolution<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-2-revenue-code-tax-exemptions-and-obligations-for-foundations\">Section 2 : Code des revenus, exon\u00e9rations fiscales et obligations pour les fondations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ce qui suit r\u00e9sume les parties du Code des imp\u00f4ts tha\u00eflandais (mis \u00e0 jour en 2024) qui r\u00e9gissent la taxation des fondations \u00e0 but non lucratif.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"what-is-taxed\">Which Foundations Pay Tax, and on What (sections 39, 47(7)(b) and 65 bis(13))<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A foundation that earns revenue is treated as a &#8220;company or juristic partnership&#8221; 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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rates\">Rates and Registration<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tax is charged on gross revenue, before expenses. The Code&#8217;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&#8217;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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-3-ministerial-regulations-on-foundation-registration-b-e-2545-2002\">Section 3 : R\u00e8glement minist\u00e9riel relatif \u00e0 l\u2019enregistrement des fondations (BE 2545\/2002)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dispositions cl\u00e9s du r\u00e8glement minist\u00e9riel pris en application du CCC, r\u00e9gissant le capital, la demande et le contr\u00f4le (publi\u00e9 par le minist\u00e8re de l&#039;Int\u00e9rieur).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"capital-requirements\">Besoins en capitaux<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"application-process\">Proc\u00e9dure de demande<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"ongoing-compliance\">Conformit\u00e9 continue<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">By the end of March each year, an activity report, auditor-certified accounts and the year\u2019s 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-4-summary-of-proposed-draft-act-on-associations-and-foundations-2024\">Section 4 : R\u00e9sum\u00e9 du projet de loi sur les associations et les fondations (2024)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Voici un r\u00e9sum\u00e9 du projet de loi. Il n&#039;a pas encore \u00e9t\u00e9 adopt\u00e9 en 2025. Ce projet de loi s&#039;appuie sur des propositions du minist\u00e8re de l&#039;Int\u00e9rieur datant d&#039;octobre 2024. Il vise \u00e0 encadrer plus strictement les ONG.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"key-provisions\">Dispositions cl\u00e9s<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Inscription obligatoire pour tous <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foundation-and-association\/\">associations et fondations<\/a>; les groupes non enregistr\u00e9s peuvent \u00eatre interdits sous peine de sanctions p\u00e9nales. N\u00e9cessite au moins 30 membres ; autorise les inspections sans mandat ; permet la dissolution pour des actions \u201c contraires \u00e0 la moralit\u00e9 publique \u201d ou mena\u00e7ant \u201c la s\u00e9curit\u00e9 nationale \u201d. Exigences de reporting lourdes sur les financements \u00e9trangers, avec des seuils fix\u00e9s par arr\u00eat\u00e9 minist\u00e9riel.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"potential-impacts\">Impacts potentiels<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Peut restreindre les activit\u00e9s caritatives l\u00e9gitimes ; critiqu\u00e9 pour des violations potentielles des normes internationales relatives aux droits de l&#039;homme (par exemple, la libert\u00e9 d&#039;association en vertu du Pacte international relatif aux droits civils et politiques).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>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&#8217;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 &#8220;full corporate rate&#8221; 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.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-5-sources-and-additional-resources\">Section 5 : Sources et ressources suppl\u00e9mentaires<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Krisdika.go.th (Lois officielles tha\u00eflandaises, y compris le CCC) (rechercher sur krisdika.go.th ; le site refuse les requ\u00eates provenant d'autres sites web)<\/li>\n\n<li><a href=\"https:\/\/www.rd.go.th\/landing.html\" rel=\"noreferrer noopener\" target=\"_blank\">Service des imp\u00f4ts (Directives fiscales pour les organismes sans but lucratif)<\/a><\/li>\n\n<li><a href=\"https:\/\/www.dopa.go.th\" rel=\"noreferrer noopener\" target=\"_blank\">D\u00e9partement de l&#039;administration provinciale (enregistrement des fondations)<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Avertissement\u00a0: Ces extraits sont des traductions simplifi\u00e9es. Pour des conseils personnalis\u00e9s sur la cr\u00e9ation d\u2019une fondation, <a href=\"https:\/\/www.thailawonline.com\/fr\/contact-us\/\">Contactez ThaiLawOnline<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>This resource includes English translations of important parts of Thai laws. It supports our guide on Setting Up a Foundation [&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":"foundation law","rank_math_title":"Thai Laws: Setting Up a Foundation - ThaiLawOnline","rank_math_description":"Unofficial English excerpts of the Thai laws on foundations: the Civil and Commercial Code sections, Revenue Code exemptions, and the 2002 regulations.","rank_math_breadcrumb_title":"Foundation Law","rank_math_canonical_url":""},"class_list":["post-129","page","type-page","status-publish","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/129","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=129"}],"version-history":[{"count":12,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/129\/revisions"}],"predecessor-version":[{"id":9190,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/129\/revisions\/9190"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}