{"id":13544,"date":"2025-10-14T07:36:02","date_gmt":"2025-10-14T07:36:02","guid":{"rendered":"https:\/\/vbapartners.com\/?p=13544"},"modified":"2025-11-13T04:16:22","modified_gmt":"2025-11-13T04:16:22","slug":"tax-on-inheritance-tax-in-thailand","status":"publish","type":"post","link":"https:\/\/vbapartners.com\/fr\/tax-on-inheritance-tax-in-thailand\/","title":{"rendered":"Comment \u00e9viter la taxe successorale de 10 % en Tha\u00eflande : conseils d\u2019experts pour 2026"},"content":{"rendered":"<p><strong>R\u00e9sum\u00e9 : <\/strong>R\u00e9sum\u00e9 : En Tha\u00eflande, l\u2019imp\u00f4t sur les successions s\u2019applique aux patrimoines dont la valeur d\u00e9passe 100 millions de bahts, conform\u00e9ment \u00e0 la loi sur les droits de succession de 2015 (Succession Tax Act B.E. 2558). Le taux est de 5 % pour les parents et enfants, et de 10 % pour les autres h\u00e9ritiers. L\u2019imp\u00f4t est calcul\u00e9 sur la valeur marchande des biens transmis (terrains, actions, comptes bancaires, etc.). Les conjoints sont totalement exon\u00e9r\u00e9s, et les successions inf\u00e9rieures au seuil ou re\u00e7ues avant 2015 ne sont pas impos\u00e9es. <\/p>\n\n\n\n<p>Les ressortissants tha\u00eflandais et les \u00e9trangers qui h\u00e9ritent de biens situ\u00e9s en Tha\u00eflande peuvent \u00eatre soumis \u00e0 l\u2019imp\u00f4t sur les successions, selon leur r\u00e9sidence fiscale et la localisation des actifs. La d\u00e9claration de succession doit \u00eatre d\u00e9pos\u00e9e dans un d\u00e9lai de 150 jours \u00e0 compter de la r\u00e9ception de l\u2019h\u00e9ritage. En cas de retard ou d\u2019erreur, des p\u00e9nalit\u00e9s, surtaxes et amendes peuvent \u00eatre appliqu\u00e9es. Une bonne compr\u00e9hension de la l\u00e9gislation tha\u00eflandaise, des exon\u00e9rations existantes et d\u2019une planification successorale adapt\u00e9e permet de r\u00e9duire significativement la charge fiscale et, dans certains cas, d\u2019\u00e9viter l\u2019imposition de 10 % sur les successions.<br><\/p>\n\n\n\n<p><strong>Introduction<\/strong><\/p>\n\n\n\n<p>L\u2019imp\u00f4t sur les successions constitue un \u00e9l\u00e9ment essentiel pour toute personne d\u00e9tenant des actifs en Tha\u00eflande ou h\u00e9ritant de biens situ\u00e9s dans le pays. Que vous soyez ressortissant tha\u00eflandais, r\u00e9sident expatri\u00e9 ou \u00e9tranger b\u00e9n\u00e9ficiaire d\u2019un h\u00e9ritage en Tha\u00eflande, il est important de bien comprendre les obligations fiscales afin de planifier efficacement votre succession et d\u2019optimiser votre situation patrimoniale.\n<br>\n<br>\nPour garantir la conformit\u00e9, vous pouvez vous faire assister par un expert-comptable en  Tha\u00eflande.&nbsp;<\/p>\n\n\n\n<p>Introduit par la <a href=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/kormor\/eng\/ITA_Kung_Proofed.pdf\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/kormor\/eng\/ITA_Kung_Proofed.pdf\" rel=\"noreferrer noopener\">loi sur les droits de succession B.E. 2558<\/a>de 2015 (Inheritance Tax Act B.E. 2558 (2015), l\u2019imp\u00f4t sur les successions en Tha\u00eflande a pour objectif d\u2019assurer une r\u00e9partition plus \u00e9quitable des richesses. Il s\u2019applique aux successions dont la valeur d\u00e9passe 100 millions de bahts (environ 3 millions de dollars am\u00e9ricains).<\/p>\n\n\n\n<p>Ce guide aborde les \u00e9l\u00e9ments essentiels de l\u2019imp\u00f4t sur les successions en Tha\u00eflande, en d\u00e9taillant les personnes concern\u00e9es, le calcul de l\u2019imp\u00f4t, les exon\u00e9rations applicables, ainsi que les sanctions pr\u00e9vues en cas de d\u00e9claration tardive ou inexacte.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group Keypoints has-white-color has-text-color has-background is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#163142\">\n<h3 class=\"wp-block-heading\">Points cl\u00e9s<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En Tha\u00eflande, les droits de succession s\u2019\u00e9l\u00e8vent \u00e0 5 % pour les ascendants et descendants directs, et \u00e0 10 % pour les autres h\u00e9ritiers, lorsque la valeur de la succession d\u00e9passe 100 millions de bahts (environ 3 millions de dollars am\u00e9ricains).<\/li>\n\n\n\n<li>Les ressortissants tha\u00eflandais, les r\u00e9sidents \u00e9trangers, les h\u00e9ritiers \u00e9trangers de biens situ\u00e9s en Tha\u00eflande et les personnes morales tha\u00eflandaises sont soumis \u00e0 l\u2019imp\u00f4t sur les successions.<\/li>\n\n\n\n<li>Le calcul est bas\u00e9 sur la valeur marchande des actifs au moment de l'h\u00e9ritage, d\u00e9duction faite des dettes.<\/li>\n\n\n\n<li>Les actifs soumis \u00e0 l\u2019imp\u00f4t sur les successions incluent les terrains et b\u00e2timents, les titres, les d\u00e9p\u00f4ts en esp\u00e8ces, les v\u00e9hicules et certains actifs financiers.<\/li>\n\n\n\n<li>Des exon\u00e9rations s\u2019appliquent pour les h\u00e9ritages entre conjoints, les successions inf\u00e9rieures \u00e0 100 millions de bahts, les d\u00e9c\u00e8s survenus avant 2015, ainsi que les dons \u00e0 des organismes publics ou internationaux.<\/li>\n\n\n\n<li>La d\u00e9claration de succession doit \u00eatre effectu\u00e9e dans un d\u00e9lai de<strong> <\/strong>150 jours \u00e0 compter de la r\u00e9ception de l\u2019h\u00e9ritage.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Qu\u2019est-ce que l\u2019imp\u00f4t sur les successions en Tha\u00eflande ?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>L\u2019imp\u00f4t sur les successions en Tha\u00eflande s\u2019applique aux h\u00e9ritiers recevant des biens d\u2019une valeur sup\u00e9rieure \u00e0 100 millions de bahts. Instaur\u00e9 par la loi sur les droits de succession B.E. 2558 (2015), il vise \u00e0 assurer une r\u00e9partition plus \u00e9quitable des richesses et \u00e0 renforcer les recettes de l\u2019\u00c9tat.<\/p>\n\n\n\n<p>Cet imp\u00f4t s\u2019applique aux ressortissants tha\u00eflandais, \u00e0 certains \u00e9trangers, ainsi qu\u2019aux personnes morales enregistr\u00e9es en vertu du droit tha\u00eflandais. Le montant de l\u2019imp\u00f4t sur les successions \u00e0 payer d\u00e9pend de la localisation des biens h\u00e9rit\u00e9s, ainsi que du statut de r\u00e9sidence ou de nationalit\u00e9 du b\u00e9n\u00e9ficiaire.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qui est concern\u00e9 par l'imp\u00f4t sur les successions ?<\/h3>\n\n\n\n<p>Selon l'article 11 de la loi sur les droits de succession, certaines personnes sont l\u00e9galement tenues de s\u2019acquitter des droits de succession lorsqu\u2019elles re\u00e7oivent des biens. Cela concerne notamment toutes les personnes de nationalit\u00e9 tha\u00eflandaise, quel que soit leur lieu de r\u00e9sidence. Les droits de succession s\u2019appliquent \u00e9galement aux cat\u00e9gories suivantes :<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">R\u00e9sidents \u00e9trangers en Tha\u00eflande<\/h4>\n\n\n\n<p>Les ressortissants \u00e9trangers disposant d\u2019une r\u00e9sidence l\u00e9gale en Tha\u00eflande, telle que d\u00e9finie par la loi tha\u00eflandaise sur l\u2019immigration, sont \u00e9galement soumis aux droits de succession sur les biens qu\u2019ils h\u00e9ritent.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">B\u00e9n\u00e9ficiaires \u00e9trangers d\u2019actifs situ\u00e9s en Tha\u00eflande<\/h4>\n\n\n\n<p>M\u00eame si un b\u00e9n\u00e9ficiaire ne r\u00e9side pas en Tha\u00eflande, il reste redevable de l\u2019imp\u00f4t sur les successions si les biens h\u00e9rit\u00e9s se trouvent sur le territoire tha\u00eflandais.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Personnes morales<\/h4>\n\n\n\n<p>Les personnes morales enregistr\u00e9es ou constitu\u00e9es selon le droit tha\u00eflandais sont \u00e9galement soumises \u00e0 l\u2019imp\u00f4t sur les successions en Tha\u00eflande. De plus, toute personne morale dont les actionnaires tha\u00eflandais d\u00e9tiennent plus de 50 % du capital social lib\u00e9r\u00e9 est tenue de s\u2019acquitter de cet<a href=\"https:\/\/vbapartners.com\/how-to-issue-a-tax-invoice-receipt-in-thailand\/\" data-type=\"link\" data-id=\"https:\/\/vbapartners.com\/how-to-issue-a-tax-invoice-receipt-in-thailand\/\"> imp\u00f4t<\/a> lorsqu\u2019elle re\u00e7oit des biens h\u00e9rit\u00e9s.\n<br>\n<br>\nLes entreprises enregistr\u00e9es sous le BOI Tha\u00eflande ou les soci\u00e9t\u00e9s ayant des activit\u00e9s d\u2019investissement peuvent \u00e9galement n\u00e9cessiter une planification fiscale adapt\u00e9e, souvent r\u00e9alis\u00e9e avec un comptable en Tha\u00eflande.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full cta-Article\"><a href=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2026\/03\/French-BOI-Tax-Incentives-1.webp\" target=\"_blank\" rel=\" noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1599\" height=\"579\" src=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1.webp\" alt=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/11\/Copy-of-Payroll-Infographic.webp\" class=\"wp-image-12652\" srcset=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1.webp 1000w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1-300x109.webp 300w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1-768x278.webp 768w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/06\/Web-Banner_VB-1-18x7.webp 18w\" sizes=\"(max-width: 1599px) 100vw, 1599px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Quels sont les taux d\u2019imposition sur les successions en Tha\u00eflande ?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>En Tha\u00eflande, les successions dont la valeur d\u00e9passe 100 millions de bahts (environ 3 millions de dollars am\u00e9ricains) sont g\u00e9n\u00e9ralement soumises \u00e0 un imp\u00f4t sur les successions de 10 %. Un taux r\u00e9duit de 5 % s\u2019applique toutefois lorsque les b\u00e9n\u00e9ficiaires sont des descendants directs (enfants ou petits-enfants) ou des ascendants directs (parents du d\u00e9funt).&nbsp;<\/p>\n\n\n\n<p>Il convient de noter que les h\u00e9ritages re\u00e7us par un b\u00e9n\u00e9ficiaire d\u00e9sign\u00e9 dans un testament ne sont pas soumis \u00e0 l\u2019imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment calculer la valeur d\u2019une succession ?<\/h3>\n\n\n\n<p>Pour d\u00e9terminer le montant de l\u2019imp\u00f4t sur les successions en Tha\u00eflande, il convient d\u2019\u00e9valuer d\u2019abord si la valeur totale des biens h\u00e9rit\u00e9s d\u00e9passe 100 millions de bahts tha\u00eflandais.&nbsp;<\/p>\n\n\n\n<p>Les biens h\u00e9rit\u00e9s soumis \u00e0 l'imp\u00f4t sur les successions comprennent :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les biens immobiliers<\/li>\n\n\n\n<li>Les titres conform\u00e9ment \u00e0 la loi sur les valeurs mobili\u00e8res et les bourses<\/li>\n\n\n\n<li>Les d\u00e9p\u00f4ts bancaires ou autres formes de richesse, lorsque l'h\u00e9ritier a le droit de les retirer d'un \u00e9tablissement financier ou de les r\u00e9clamer \u00e0 la personne qui d\u00e9tient le d\u00e9p\u00f4t<\/li>\n\n\n\n<li>Les v\u00e9hicules immatricul\u00e9s<\/li>\n\n\n\n<li>Actifs financiers \u00e0 prescrire par arr\u00eat\u00e9 royal<\/li>\n<\/ul>\n\n\n\n<p>En vertu de l'article 15 de la loi sur les droits de succession, la valeur des biens h\u00e9rit\u00e9s est calcul\u00e9e sur la base de leur valeur marchande au moment de leur r\u00e9ception.&nbsp;<\/p>\n\n\n\n<p>Pour les biens immobiliers, l\u2019\u00e9valuation repose sur la valeur officielle utilis\u00e9e pour le calcul des droits d\u2019enregistrement selon le Code foncier, apr\u00e8s d\u00e9duction des droits de tiers conform\u00e9ment aux r\u00e8glements minist\u00e9riels. Les biens immobiliers comprennent les terrains, les b\u00e2timents, ainsi que tous les \u00e9quipements fixes ou droits r\u00e9els attach\u00e9s au terrain, tels que d\u00e9finis par le Code civil et commercial.<\/p>\n\n\n\n<p>Pour les titres cot\u00e9s en Bourse de Tha\u00eflande, leur valeur est d\u00e9termin\u00e9e sur la base du cours de cl\u00f4ture du march\u00e9 \u00e0 la date de r\u00e9ception de l\u2019h\u00e9ritage.\n<br>\n<br>\nLes \u00e9valuations pr\u00e9cises doivent souvent \u00eatre v\u00e9rifi\u00e9es par un expert-comptable en Tha\u00eflande, notamment pour les successions comprenant des actions, des biens immobiliers ou des cryptomonnaies.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment calculer le montant des droits de succession dus ?<\/h3>\n\n\n\n<p>Le montant imposable est d\u00e9termin\u00e9 en calculant la valeur nette de la succession, c\u2019est-\u00e0-dire en d\u00e9duisant les dettes ou passifs en cours de la valeur totale des biens h\u00e9rit\u00e9s.&nbsp;<\/p>\n\n\n\n<p>Par exemple, si la valeur de la succession est de 150 millions de THB, les droits de succession en Tha\u00eflande seraient calcul\u00e9s comme suit :&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Droits dus pour les descendants directs&nbsp;<\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>D\u00e9terminer le montant imposable : Pour une succession de 150 millions de THB, le montant imposable au-del\u00e0 du seuil d\u2019exon\u00e9ration de 100 millions de THB est de 50 millions de THB.<\/li>\n\n\n\n<li>Identifier le taux d\u2019imposition applicable : Pour les descendants directs du d\u00e9funt, le taux d\u2019imposition sur les droits de succession est de 5 %.<\/li>\n\n\n\n<li>Calculer les droits de succession dus : Dans ce cas, les droits de succession seraient de 2,5 millions de THB (5 % de 50 millions).&nbsp;<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">Imp\u00f4t d\u00fb pour les autres b\u00e9n\u00e9ficiaires<\/h4>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>D\u00e9terminer le montant imposable : Pour une succession de 150 millions de THB, le montant imposable au-del\u00e0 du seuil d\u2019exon\u00e9ration de 100 millions de THB est de 50 millions de THB.<\/li>\n\n\n\n<li>Identifier le taux d\u2019imposition applicable : Pour les b\u00e9n\u00e9ficiaires autres que les descendants directs, le taux d\u2019imposition sur les droits de succession est de 10 %.<\/li>\n\n\n\n<li>Calculer l\u2019imp\u00f4t sur les successions d\u00fb : Dans ce sc\u00e9nario, l\u2019imp\u00f4t sur les successions serait de 5 millions de THB (10 % de 50 millions).&nbsp;<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Paiement de l\u2019imp\u00f4t sur les successions<\/h3>\n\n\n\n<p>Une fois l\u2019h\u00e9ritage re\u00e7u, les b\u00e9n\u00e9ficiaires doivent remplir une <a href=\"https:\/\/vbapartners.com\/accounting-tax-payroll\/tax-filings\/\" data-type=\"page\" data-id=\"5305\">d\u00e9claration d\u2019imp\u00f4t<\/a> sur les successions et s\u2019acquitter de tout imp\u00f4t d\u00fb dans un d\u00e9lai de 150 jours.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong>Existe-t-il des exon\u00e9rations fiscales sur les successions en Tha\u00eflande ?<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p>La l\u00e9gislation tha\u00eflandaise pr\u00e9voit plusieurs exon\u00e9rations qui peuvent r\u00e9duire, voire annuler, l\u2019obligation fiscale sur les successions.&nbsp;<\/p>\n\n\n\n<p>Voici quelques exemples d\u2019exon\u00e9rations fiscales sur les successions :<\/p>\n\n\n\n<p>Les biens h\u00e9rit\u00e9s par des personnes ou des organisations en vertu d\u2019accords des Nations Unies, du droit international ou d\u2019accords bilat\u00e9raux entre la Tha\u00eflande et d\u2019autres pays sont exon\u00e9r\u00e9s de droits de succession.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les successions dont la valeur est inf\u00e9rieure \u00e0 100 millions de THB (environ 3 millions de dollars am\u00e9ricains) sont exon\u00e9r\u00e9es de droits de succession.<\/li>\n\n\n\n<li>Tous les biens transmis directement au conjoint l\u00e9gal du d\u00e9funt b\u00e9n\u00e9ficient d\u2019une exon\u00e9ration totale de droits de succession.<\/li>\n\n\n\n<li>Les successions des personnes d\u00e9c\u00e9d\u00e9es avant l\u2019entr\u00e9e en vigueur de la loi sur les droits de succession en 2015 ne sont pas soumises \u00e0 l\u2019imp\u00f4t.<\/li>\n\n\n\n<li>Les biens ou fonds l\u00e9gu\u00e9s \u00e0 des organismes gouvernementaux, \u00e9tablissements d\u2019enseignement, organisations religieuses ou autres entit\u00e9s \u00e0 vocation publique sont exon\u00e9r\u00e9s d\u2019imp\u00f4t.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quelles sont les sanctions en cas de non-paiement des droits de succession ?<\/strong><\/h2>\n\n\n\n<p>La Tha\u00eflande pr\u00e9voit des sanctions strictes en cas de non-d\u00e9claration ou de d\u00e9claration incorrecte des droits de succession.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sanctions en cas de retard de paiement<\/h3>\n\n\n\n<p>Si un b\u00e9n\u00e9ficiaire d\u00e9pose sa d\u00e9claration et paie les droits apr\u00e8s la date limite, il s\u2019expose \u00e0 une surtaxe correspondant au double du montant des droits dus, augment\u00e9e de 1,5 % par mois \u00e0 compter de l\u2019expiration du d\u00e9lai de d\u00e9claration.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sanctions en cas de d\u00e9claration incompl\u00e8te ou fausse<\/h3>\n\n\n\n<p>Le d\u00e9p\u00f4t d\u2019une d\u00e9claration incompl\u00e8te ou fausse entra\u00eene une amende \u00e9quivalente \u00e0 50 % des droits exigibles. Si aucune d\u00e9claration n\u2019est d\u00e9pos\u00e9e, le b\u00e9n\u00e9ficiaire peut \u00eatre sanctionn\u00e9 par une amende pouvant atteindre 500 000 THB.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Non-respect des autorit\u00e9s<\/h3>\n\n\n\n<p>Le fait de ne pas se conformer \u00e0 une convocation, \u00e0 une ordonnance ou \u00e0 des interrogations \u00e9mis par un agent charg\u00e9 de l\u2019\u00e9valuation ou par le pr\u00e9sident de la commission d\u2019appel peut entra\u00eener une peine d\u2019emprisonnement pouvant aller jusqu\u2019\u00e0 un mois, une amende pouvant atteindre 20 000 THB, ou les deux.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sanctions pour dissimulation ou obstruction<\/h3>\n\n\n\n<p>La destruction, la suppression, la dissimulation ou le transfert de biens saisis est passible d\u2019une peine d\u2019emprisonnement pouvant aller jusqu\u2019\u00e0 deux ans et d\u2019une amende pouvant atteindre 400 000 THB.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sanctions pour fraude ou fausse d\u00e9claration<\/h3>\n\n\n\n<p>Toute fausse d\u00e9claration intentionnelle, pr\u00e9sentation de faux \u00e9l\u00e9ments de preuve ou fourniture de r\u00e9ponses trompeuses dans le but d\u2019\u00e9chapper \u00e0 l\u2019imp\u00f4t est passible d\u2019une peine d\u2019emprisonnement pouvant aller jusqu\u2019\u00e0 un an, d\u2019une amende pouvant atteindre 200 000 THB, ou des deux.<\/p>\n\n\n\n<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What is the inheritance tax rate in Thailand for 2026?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Inheritance tax rates in Thailand are 5% for direct descendants or ascendants (such as children, grandchildren, or parents) and 10% for other beneficiaries. This applies only to estates valued over 100 million Thai Baht. Spouses are completely exempt from inheritance tax. VB & Partners can help you understand how these rates apply to your specific situation and provide expert estate planning advice.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"When does inheritance tax apply in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Inheritance tax in Thailand applies under the Inheritance Tax Act B.E. 2558 (2015) when an estate exceeds the 100 million THB threshold (approximately 3 million USD). The tax is calculated on the amount above this threshold based on the market value of assets including land, buildings, securities, deposits, and vehicles. Estates below this value or inherited before 2015 are not subject to tax.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Are foreigners subject to inheritance tax in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes, foreigners can be liable for inheritance tax in Thailand. Foreign residents with legal residence in Thailand must pay inheritance tax on assets they inherit. Additionally, foreign heirs who inherit assets located in Thailand are subject to Thai inheritance tax regardless of where they live. VB & Partners specializes in helping expats and foreign beneficiaries navigate Thailand inheritance tax law and minimize their tax liability.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How do you calculate inheritance tax in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"To calculate inheritance tax Thailand, first determine the net estate value by subtracting debts from total assets valued at market prices. Subtract the 100 million THB exemption threshold. Apply the tax rate: 5% for direct descendants or 10% for other beneficiaries. For example, a 150 million THB estate has 50 million taxable, resulting in 2.5 million THB tax for direct descendants or 5 million THB for others. Our team at VB & Partners can provide accurate estate valuation and tax calculation services.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What assets are subject to inheritance tax in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Assets subject to inheritance tax in Thailand include immovable property (land and buildings), securities traded on the Stock Exchange of Thailand, deposited money in financial institutions, registered vehicles, and other financial assets prescribed by Royal Decree. The valuation is based on market value at the time of inheritance, with immovable property valued according to official appraisals used for registration fees under the Land Code.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What are the inheritance tax exemptions in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Inheritance tax exemptions Thailand include: estates valued below 100 million THB, all assets inherited by a spouse (100% exempt), estates from deaths before 2015, gifts to government bodies, educational institutions, religious organizations, and assets inherited under international agreements. Understanding these exemptions is crucial for estate planning Thailand. VB & Partners can help structure your estate to maximize available exemptions and reduce tax liability.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Is a spouse exempt from inheritance tax in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes, spouse inheritance exemption Thailand is complete and unconditional. Any assets passed directly to the lawful spouse of the deceased are fully exempt from inheritance tax regardless of the estate's value. This makes proper estate planning particularly important for married couples. VB & Partners can advise on optimal estate distribution strategies that take advantage of the spouse exemption.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What is the deadline for filing an inheritance tax return in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"The inheritance tax filing deadline Thailand is 150 days from the date of receiving the inheritance. Beneficiaries must file an inheritance tax return and pay any tax due within this timeframe. Missing this deadline results in significant penalties including a surcharge of twice the tax amount plus 1.5% monthly interest from the deadline expiration date.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What are the penalties for late inheritance tax payment in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Penalties for late inheritance tax Thailand are severe. Late filing after the 150-day deadline incurs a surcharge of twice the tax payable plus 1.5% per month from the deadline. Filing an incomplete or false return results in a 50% fine of the tax due. Failing to file at all can result in fines up to 500,000 THB. VB & Partners ensures timely and accurate filing to help you avoid these substantial penalties.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How does inheriting property in Thailand work for direct descendants?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Inheriting property in Thailand as a direct descendant (child, grandchild, or parent) provides a preferential 5% inheritance tax rate on estates exceeding 100 million THB, compared to 10% for other beneficiaries. The inheritance includes immovable property like land and buildings valued at market rates. Direct descendants still benefit from the 100 million THB exemption threshold, with tax calculated only on the excess amount.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Do Thai nationals living abroad have to pay inheritance tax in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes, under Thai inheritance law, all persons of Thai nationality are subject to inheritance tax regardless of where they reside. Thai nationals living abroad must pay inheritance tax on estates exceeding 100 million THB whether the assets are located in Thailand or inherited from anywhere. VB & Partners provides specialized guidance for Thai nationals abroad on managing inheritance tax liability and estate planning strategies.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"How is immovable property valued for inheritance tax in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Immovable property inheritance Thailand is valued based on the official appraisal used for collecting registration fees under the Land Code, with deductions for any third-party rights according to ministerial regulations. This includes land, buildings, permanent fixtures, and real rights attached to the land as defined under the Civil and Commercial Code. Market value is assessed at the time of inheritance receipt.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Are securities subject to inheritance tax in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Yes, securities inheritance tax Thailand applies to securities in accordance with the Securities and Exchange Act. For securities traded on the Stock Exchange of Thailand, the value is determined using the market closing price on the day the inheritance is received. These securities are included in the total estate valuation when determining if the 100 million THB threshold is exceeded.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What estate planning strategies can reduce inheritance tax in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Estate planning Thailand strategies to reduce inheritance tax liability include: transferring assets to spouses who are fully exempt, structuring estates to stay below the 100 million THB threshold through lifetime gifting, donating to exempt organizations, and proper valuation of assets to ensure debts are appropriately deducted. VB & Partners offers comprehensive estate planning services to help you legally minimize inheritance tax and ensure smooth asset distribution to beneficiaries.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Can expats avoid the 10% inheritance tax in Thailand?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Expat inheritance tax Thailand can be minimized or avoided through proper planning. Strategies include ensuring estates remain below 100 million THB, transferring assets to spouses (who are exempt), structuring ownership through qualifying entities, and understanding which assets are subject to Thai inheritance tax based on location. The 10% rate applies to non-direct descendants, while direct descendants pay only 5%. VB & Partners specializes in helping expats navigate Thailand inheritance tax law and implement effective strategies to avoid unnecessary taxation.\"\n            }\n        }\n    ]\n}<\/script>\n\n\n\n<h3 class=\"wp-block-heading\">Clause de non-responsabilit\u00e9<\/h3>\n\n\n\n<p><em><em>Veuillez noter que cet article est fourni \u00e0 titre d'information uniquement et ne constitue pas un conseil juridique ou fiscal. <\/em><\/em><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u00e9couvrez comment fonctionne l'imp\u00f4t sur les successions en Tha\u00eflande, qui doit le payer et quelles sont les principales exon\u00e9rations.<\/p>","protected":false},"author":2,"featured_media":13559,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121,216],"tags":[179,214,157,158],"class_list":["post-13544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","category-guides","tag-accounting","tag-audit","tag-income-tax","tag-tax"],"_links":{"self":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts\/13544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/comments?post=13544"}],"version-history":[{"count":0,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts\/13544\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/media\/13559"}],"wp:attachment":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/media?parent=13544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/categories?post=13544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/tags?post=13544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}