{"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":"2026-09-18T19:48:44","modified_gmt":"2026-09-18T12:48:44","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\">This resource includes English translations of important parts of Thai laws. It supports our guide on Setting Up a Foundation in Thailand. Excerpts are unofficial and for informational purposes only, not legal advice. Always consult a <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/licensed-thai-lawyer\/\">avocat tha\u00eflandais agr\u00e9\u00e9<\/a> for official interpretations. Sources include adaptations from Krisdika (search on krisdika.go.th; the site refuses requests arriving from other websites), Revenue Department guidelines, and academic repositories (verified as of 2023\/2024). For full texts, visit official sites.<\/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: Civil and Commercial Code (CCC), Foundation Establishment and Operations<\/a><\/li><li class=\"\"><a href=\"#section-2-revenue-code-tax-exemptions-and-obligations-for-foundations\">Section 2: Revenue Code, Tax Exemptions and Obligations for Foundations<\/a><\/li><li class=\"\"><a href=\"#section-3-ministerial-regulations-on-foundation-registration-b-e-2545-2002\">Article 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\">Article 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=\"table-of-contents\">Table des mati\u00e8res<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#civil-commercial-code\">Section 1: Civil and Commercial Code (CCC), Foundation Establishment and Operations<\/a><\/li>\n\n<li><a href=\"#revenue-code\">Section 2: Revenue Code, Tax Exemptions and Obligations for Foundations<\/a><\/li>\n\n<li><a href=\"#ministerial-regulations\">Article 3 : R\u00e8glement minist\u00e9riel relatif \u00e0 l\u2019enregistrement des fondations (BE 2545\/2002)<\/a><\/li>\n\n<li><a href=\"#draft-act\">Article 4 : R\u00e9sum\u00e9 du projet de loi sur les associations et les fondations (2024)<\/a><\/li>\n\n<li><a href=\"#sources\">Section 5 : Sources et ressources suppl\u00e9mentaires<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-1-civil-and-commercial-code-ccc-foundation-establishment-and-operations\">Section 1: Civil and Commercial Code (CCC), Foundation Establishment and Operations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">These excerpts from the Thai <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/thai-civil-and-commercial-code\/\">Code civil et commercial<\/a> B.E. 2468 (1925, as amended) discuss foundations. They cover definitions, registration, management, and <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/dissolution-liquidation\/\">dissolution<\/a> in Sections 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\">Une fondation est un bien affect\u00e9 \u00e0 des fins caritatives, religieuses, artistiques, scientifiques, litt\u00e9raires, \u00e9ducatives ou autres fins d&#039;int\u00e9r\u00eat public, et non \u00e0 un partage des profits entre particuliers.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-114-objectives-and-registration\">Article 114 : Objectifs et inscription<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les objectifs de la fondation doivent \u00eatre clairement \u00e9nonc\u00e9s, licites et d&#039;int\u00e9r\u00eat public. Son enregistrement requiert l&#039;approbation du registre du commerce, ainsi que des informations d\u00e9taill\u00e9es sur son patrimoine, son conseil d&#039;administration et ses statuts.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-115-board-of-directors\">Article 115 : Conseil d&#039;administration<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A foundation must have a board of at least three <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/director\/\">r\u00e9alisateurs<\/a> responsible for management. Directors must act in accordance with the foundation\u2019s objectives and Thai law.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-118-management-of-assets\">Article 118 : Gestion des actifs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Assets must be managed solely for the foundation\u2019s objectives and cannot be used for personal gain or profit distribution.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-120-annual-reporting\">Article 120 : Rapport annuel<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le conseil d&#039;administration doit soumettre au registraire des rapports annuels sur ses activit\u00e9s, ses finances et les progr\u00e8s accomplis dans la r\u00e9alisation de ses objectifs.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-131-136-dissolution\">Articles 131 \u00e0 136\u00a0: Dissolution<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Article 131\u00a0: La dissolution intervient si les objectifs sont atteints, impossibles \u00e0 atteindre ou ill\u00e9gaux. Article 134\u00a0: Les actifs restants doivent \u00eatre transf\u00e9r\u00e9s \u00e0 des organisations similaires, et non aux fondateurs. Des sanctions sont pr\u00e9vues en cas d\u2019abus ou de non-respect des dispositions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-2-revenue-code-tax-exemptions-and-obligations-for-foundations\">Section 2: Revenue Code, Tax Exemptions and Obligations for Foundations<\/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=\"section-47-tax-exemptions-for-public-benefit-organizations\">Article 47\u00a0: Exon\u00e9rations fiscales pour les organismes d\u2019utilit\u00e9 publique<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les revenus provenant de dons, de cotisations et d&#039;activit\u00e9s d&#039;int\u00e9r\u00eat public ne sont pas imposables, \u00e0 condition que la fondation remplisse les conditions requises et respecte les obligations de d\u00e9claration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"section-49-tax-on-other-income\">Article 49 : Imp\u00f4t sur les autres revenus<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les revenus d&#039;activit\u00e9 commerciale sont impos\u00e9s au taux 2%, et les autres revenus (par exemple, les revenus de placements) au taux 10%. Le non-respect de ces r\u00e8gles peut entra\u00eener l&#039;application du taux d&#039;imposition des soci\u00e9t\u00e9s dans son int\u00e9gralit\u00e9 (jusqu&#039;\u00e0 20%) et des p\u00e9nalit\u00e9s. Les fondations doivent s&#039;enregistrer aupr\u00e8s des services fiscaux dans les 60 jours suivant leur cr\u00e9ation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-3-ministerial-regulations-on-foundation-registration-b-e-2545-2002\">Article 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, l&#039;application 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\">Capital minimum\u00a0: 500\u00a0000 THB. Vous pouvez utiliser 250\u00a0000 THB si vous disposez d\u2019au moins 100\u00a0000 THB en esp\u00e8ces. Cette condition s\u2019applique \u00e0 certains organismes caritatifs d\u2019int\u00e9r\u00eat public, notamment dans les domaines de l\u2019\u00e9ducation, de la sant\u00e9 et de l\u2019aide sociale. Les fonds doivent \u00eatre d\u00e9pos\u00e9s dans une banque tha\u00eflandaise et utilis\u00e9s exclusivement pour les objectifs de la fondation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"application-process\">Processus de candidature<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9posez aupr\u00e8s du registre local les documents suivants\u00a0: objectifs, inventaire des actifs, composition du conseil d\u2019administration et r\u00e8glement int\u00e9rieur. L\u2019examen peut prendre de 6 \u00e0 12\u00a0mois\u00a0; un rejet est possible si les objectifs portent atteinte \u00e0 l\u2019ordre public ou \u00e0 la s\u00e9curit\u00e9.<\/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\">Des \u00e9tats financiers annuels v\u00e9rifi\u00e9s doivent \u00eatre soumis. Le minist\u00e8re de l&#039;Administration provinciale supervise les activit\u00e9s visant \u00e0 garantir le statut d&#039;organisme sans but lucratif.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"section-4-summary-of-proposed-draft-act-on-associations-and-foundations-2024\">Article 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\">Mandatory registration for all <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foundation-and-association\/\">associations and foundations<\/a>; unregistered groups may be banned with criminal penalties. Requires at least 30 members; allows inspections without warrants; permits dissolution for actions \u201ccontrary to public morality\u201d or threatening \u201cnational security.\u201d Burdensome reporting on foreign funding, with thresholds set by ministerial announcement.<\/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<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 (Official Thai Laws, including CCC) (search on krisdika.go.th; the site refuses requests arriving from other websites)<\/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-thailawonline\/\">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":7,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/129\/revisions"}],"predecessor-version":[{"id":7843,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/129\/revisions\/7843"}],"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}]}}