{"id":6641,"date":"2026-09-05T19:14:27","date_gmt":"2026-09-05T12:14:27","guid":{"rendered":"https:\/\/www.thailawonline.com\/glossary\/foundation-and-association\/"},"modified":"2026-09-27T22:30:23","modified_gmt":"2026-09-27T15:30:23","slug":"foundation-and-association","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/glossary\/foundation-and-association\/","title":{"rendered":"Fondation (Munlanithi) et Association (Samakhom) en Tha\u00eflande"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><p>A <strong>fondation<\/strong> (\u0e21\u0e39\u0e25\u0e19\u0e34\u0e18\u0e34, <em>munlanithi<\/em> ou <em>moonlanithi<\/em>) est un bien r\u00e9serv\u00e9 \u00e0 une fin caritative, religieuse, artistique, scientifique, \u00e9ducative ou autre fin d'utilit\u00e9 publique et enregistr\u00e9 en tant que personne morale en vertu des articles 110 \u00e0 136 du <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/thai-civil-and-commercial-code\/\">Code civil et commercial<\/a>. Un <strong>association<\/strong> (\u0e2a\u0e21\u0e32\u0e04\u0e21, <em>samakhom<\/em>) est un organisme enregistr\u00e9 de membres poursuivant un objectif commun \u00e0 but non lucratif en vertu des articles 78 \u00e0 109. Aucun des deux ne peut distribuer de b\u00e9n\u00e9fices. Ce sont les deux v\u00e9hicules qu'un \u00e9tranger peut utiliser pour des activit\u00e9s caritatives, communautaires, sportives ou religieuses en Tha\u00eflande, et tous deux sont supervis\u00e9s par le minist\u00e8re de l'Int\u00e9rieur, et non par le <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/dbd\/\">DBD<\/a>.<\/p><\/p>\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li><a href=\"#what-the-civil-and-commercial-code-provides\">Ce que pr\u00e9voit le Code civil et commercial<\/a><\/li><li><a href=\"#setting-one-up-as-a-foreigner\">En cr\u00e9er une en tant qu'\u00e9tranger<\/a><\/li><li><a href=\"#tax-reporting-and-the-difference-from-a-company\">Imp\u00f4ts, d\u00e9clarations et diff\u00e9rence par rapport \u00e0 une soci\u00e9t\u00e9<\/a><\/li><li><a href=\"#frequently-asked-questions\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"what-the-civil-and-commercial-code-provides\">Ce que pr\u00e9voit le Code civil et commercial<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Fondation.<\/strong> L'article 110 la d\u00e9finit comme un bien affect\u00e9 \u00e0 un but d'utilit\u00e9 publique sans esprit de lucrativit\u00e9 ; ce sont les actifs, et non les personnes, qui constituent le fondement. Elle est administr\u00e9e par un conseil d'au moins 3 <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/director\/\">r\u00e9alisateurs<\/a> en vertu des r\u00e8glements approuv\u00e9s lors de l'enregistrement, et elle ne devient une personne morale que lorsque le registrar l'approuve : le gouverneur provincial dans les provinces, le minist\u00e8re de l'Int\u00e9rieur par l'interm\u00e9diaire du bureau de district \u00e0 Bangkok. Le <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/dissolution-liquidation\/\">dissolution<\/a> L'article 134 transmet les actifs \u00e0 une autre fondation ou \u00e0 l'\u00c9tat, jamais aux fondateurs.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Association.<\/strong> L'article 78 permet aux personnes de former une association dans un but non lucratif continu ; au moins 3 fondateurs en font la demande, les membres adh\u00e8rent selon les r\u00e8gles, et un comit\u00e9 \u00e9lu par l'assembl\u00e9e g\u00e9n\u00e9rale la g\u00e8re. Les membres peuvent \u00eatre des \u00e9trangers, mais une association \u00e0 majorit\u00e9 \u00e9trang\u00e8re est trait\u00e9e comme \u00e9trang\u00e8re en vertu du Code foncier.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"setting-one-up-as-a-foreigner\">En cr\u00e9er une en tant qu'\u00e9tranger<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Dotation.<\/strong> A foundation must show initial capital at registration: 500,000 baht in cash in the ordinary case, or at least 250,000 baht in cash with other property bringing the total to 500,000 baht; 200,000 baht 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). An association needs no endowment, only its rules, a registered office and the list of committee members.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Immixtion \u00e9trang\u00e8re.<\/strong> The law sets no nationality quota for the board, but foreign directors are vetted: the district office obtains certificates from the National Intelligence Agency and the director\u2019s embassy, and asks for a valid passport, visa and work permit. A foreigner who works for the foundation, paid or unpaid, needs a <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/work-permit\/\">permis de travail<\/a>, obtenu avec un visa b\u00e9n\u00e9vole Non-O parrain\u00e9 par la fondation. L'enregistrement prend plusieurs mois. L'erreur courante est de g\u00e9rer l'association caritative de mani\u00e8re informelle pendant des ann\u00e9es et de s'apercevoir ensuite que les dons, un compte bancaire et un bail n\u00e9cessitaient tous une personne morale qui n'existait pas.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-reporting-and-the-difference-from-a-company\">Imp\u00f4ts, d\u00e9clarations et diff\u00e9rence par rapport \u00e0 une soci\u00e9t\u00e9<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>Les deux entit\u00e9s s'immatriculent aux fins de l'imp\u00f4t dans les 60 jours et d\u00e9posent des comptes annuels v\u00e9rifi\u00e9s aupr\u00e8s du registre et du d\u00e9partement des imp\u00f4ts. Une fondation ou une association paie l'imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 10% sur son revenu brut, r\u00e9duit \u00e0 2% sur le revenu commercial, \u00e0 moins que le minist\u00e8re des Finances ne l'ait d\u00e9sign\u00e9e comme organisation caritative publique, auquel cas elle en est exon\u00e9r\u00e9e et les donateurs peuvent d\u00e9duire leurs dons. Ce statut fait l'objet d'une demande s\u00e9par\u00e9e apr\u00e8s plusieurs ann\u00e9es d'activit\u00e9 v\u00e9rifi\u00e9e.<\/p><\/p>\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Corps<\/th><th>Propri\u00e9taires et profit<\/th><th>Utilisation typique par les \u00e9trangers<\/th><\/tr><\/thead><tbody><tr><td>Fondation<\/td><td>Pas de propri\u00e9taires ; bien affect\u00e9 \u00e0 un but ; pas de distribution<\/td><td>Charit\u00e9, \u00e9cole, soutien aux temples, bien-\u00eatre animal<\/td><\/tr><tr><td>Association<\/td><td>Membres ; pas de diffusion<\/td><td>Club sportif, association d'anciens \u00e9l\u00e8ves ou de nationalit\u00e9, organisme professionnel<\/td><\/tr><tr><td>Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/td><td>Actionnaires ; b\u00e9n\u00e9fice distribu\u00e9 sous forme de dividendes<\/td><td>Toute entreprise, y compris une entreprise sociale<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<p class=\"wp-block-paragraph\"><p>Une fondation n'est pas un dispositif permettant de d\u00e9tenir des biens \u00e0 usage personnel : les actifs appartiennent \u00e0 la finalit\u00e9 et le conseil d'administration ne peut pas les vendre au profit de particuliers. En vertu de la <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-code\/\">Code foncier<\/a> une fondation cr\u00e9\u00e9e au b\u00e9n\u00e9fice des \u00e9trangers est elle-m\u00eame consid\u00e9r\u00e9e comme \u00e9trang\u00e8re.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">Foire aux questions<\/h2>\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Un \u00e9tranger peut-il cr\u00e9er une fondation en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Yes, as a founder and as a director, and foreign directors are vetted through the National Intelligence Agency and their embassy. The foundation needs the endowment, 500,000 baht or 200,000 baht for listed public-benefit purposes, and any foreigner working for it needs a work permit and a volunteer visa.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quel est le montant n\u00e9cessaire pour enregistrer une fondation en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>500,000 baht in the ordinary case. Foundations with public charity objects such as education, health, social work, sport or religion may register with 200,000 baht, as may foundations for disaster relief, drug or AIDS work, or those founded by a State agency. Where the 500,000 baht fund is partly in other property, at least 250,000 baht must be cash.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quelle est la diff\u00e9rence entre une fondation et une association en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Une fondation repose sur un patrimoine affect\u00e9, administr\u00e9 par un conseil d'au moins 3 administrateurs, et n\u00e9cessite une dotation initiale. Une association repose sur au moins 3 membres qui \u00e9lisent un comit\u00e9 et ne n\u00e9cessite aucune dotation. Toutes deux sont des personnes morales \u00e0 but non lucratif enregistr\u00e9es aupr\u00e8s du minist\u00e8re de l'Int\u00e9rieur, et aucune ne peut verser d'exc\u00e9dent \u00e0 ses fondateurs ou membres.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><p>Voir aussi\u00a0: <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/juristic-person\/\">Personne juridique<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/company-limited\/\">Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/work-permit\/\">Permis de travail<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/setting-up-a-foundation-in-thailand\/\">Cr\u00e9ation d&#039;une fondation en Tha\u00eflande<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/thai-laws-for-setting-up-a-foundation-in-thailand\/\">Les lois tha\u00eflandaises sur les fondations<\/a> ET <a href=\"https:\/\/www.thailawonline.com\/fr\/volunteer-visas-for-thailand\/\">visas de b\u00e9n\u00e9vole pour la Tha\u00eflande<\/a>.<\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>A foundation (\u0e21\u0e39\u0e25\u0e19\u0e34\u0e18\u0e34, munlanithi or moonlanithi) is property set aside for a charitable, religious, artistic, scientific, educational or other public [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":214,"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 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ThaiLawOnline","rank_math_description":"Foundation Thailand law: how a munlanithi (foundation) and a samakhom (association) are registered, the endowment and board rules, and how they are 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