IBC泰國法律金融會計事務所International Business Consultancy

 Transfer of Ownership for Foreigners in Thailand

外國人在泰國移轉房屋所有權

If a foreigner owns a condominium in Thailand, he/she cannot validly “give” the property to his/her children by simply executing a deed of donation to transfer ownership thereof. Therefore as there is no automatic transfer of ownership, the only method to transfer ownership over properties in Thailand between foreigners would be to sale of such property from the supposedly donor to the donee. There is no other way to transfer ownership over immovable properties inter vivos but to undergo the procedure on sale. By conducting such transfer would involve payment of transfer, taxes and all other government fees just like any sale and purchase transactions to be paid upon actual transfer of ownership at the Land Office.

外國人在泰國持有公寓，不能簡單地透過贈與將房屋所有權移轉給自己的小孩，因此，將公寓賣給受贈人是外國人在泰國移轉不動產所有權的唯一方法。進行這類移轉往往會涉及移轉稅以及其他政府規費，就像在土地廳移轉所有權支付的交易費用一樣。

延伸閱讀Can Foreigner Inherit Lands in Thailand? 外國人可否繼承泰國土地 ?

There is no restriction on any nationalities, every foreigner can enter Thailand legally to purchase or to own a condominium unit within the foreign ownership quota (49%) of the condominium. In addition, every foreigner must personally qualify for ownership under section 19 of the Condominium Act. Usually this means that the purchase price of the condominium must be transferred into Thailand from foreign currency and be exchanged into Thai baht by a licensed financial institution inside Thailand to qualify the foreign ownership under the Thailand Condominium Act. Therefore the foreigner purchaser is required to remit the full purchase price of the condominium in foreign currency into Thailand, unless he/she is a resident in Thailand or eligible for foreign ownership under one of the other conditions which falls under section 19 of the Condominium Act. The recipient bank inside Thailand would then need to issue to the foreigner purchase evidence for which such amount is being transferred and exchanged into Thai baht in the form of a foreign exchange transaction form or credit note.

每位外國人可以合法地在泰國以公寓的外國所有權配額（49％）內購買或擁有一間公寓，並無國籍上的限制；此外，每位外國人都需根據《泰國共管公寓法》第19條有資格獲得所有權。通常這指公寓的購買價必須為外幣匯到泰國、並由泰國境內認可的金融機構兌換成泰銖，才有資格根據《泰國共管公寓法》獲得外國所有權，故外國購買者必須全額外幣將買公寓的錢匯入泰國，除非是泰國居民或符合《泰國共管公寓法》第19條規定其中一項的外國所有權。泰國境內收款銀行在收款後須向外國購買者提供憑證證明款項以外匯交易表格或折讓單的形式兌換成泰銖。

Document Requirement: 所需文件

• The transferred amount in foreign currency 外幣金額

• The transferred amount in Thai Baht 泰銖金額

• The name of money sender 匯款人

• The name of money receiver 收款人

• The purpose of transferring (i.e. buying condominium unit x in the x condominium)

換匯的原因(例如:購買公寓)

By transferring the ownership of an apartment to a foreigner, Section 19 of the Condominium Act B.E. 2522 provides that the applicant for transfer of ownership of apartment shall notify the Competent Official of the name of the foreigner as specific in Section 19 together with the proportion of space of apartment already owned by such foreigner, and the foreigner who applies for holding the ownership of apartment shall present the following evidence to the Competent Official:

將公寓所有權轉讓給外國人時，依據佛曆2552年《泰國共管公寓法》第19條規定，申請轉讓所有權者應將外國人的姓名以及已擁有的公寓空間比例，且外國人應向主管機關提供如下證據：

1. For the foreigner specified in Section 19 (1), evidence of being permitted to reside in Thailand under Immigration Law must be presented;

第19條第（1）款規定的外國人，必須提出依《泰國移民法》允許在泰國居住的證據。

2. For the foreigner specified in Section 19, the evidence of being permitted to enter the Kingdom under investment promotion law must be presented;

第19條規定的外國人，必須提出依《泰國投資促進法》獲准進入泰國的證據。

Section 19(4) of the Condominium Act B.E. 2522 provides that upon the competent authority have received relevant documents and evidences, examined and deemed that they are correct, the ratio of holding the ownership of apartment for foreigner or juristic persons of those already held the ownership and those applying for the acceptance of transfer which does not exceed the ratio prescribed in the first paragraph of Section 19 bis, or being in accordance with the second paragraph and the third paragraph of Section 19 bis, the competent authority shall proceed with the registration of rights and juristic acts concerning apartments under Chapter 4 for such aliens or juristic persons applying for the acceptance of transfer.

佛曆2552年《泰國共管公寓法》第19（4）條規定，主管機關收到依第19條提交的文件及證據並進行檢查，並確認公寓的外國所有權配額未超過第19條的規定。主管當局機關應根據第4章為申請移轉的外國人或法人進行公寓所有權和法律行為的登記。

Documents needed to transfer the property ownership: 移轉所有權應備文件

• Foreign exchange transaction slip for which the amount must be more than the price of the condominium

           泰國外幣兌換轉賬表，金額必須高於公寓的價格

• The Title Deed for the property (Chanote) Chanote 地契
• Letter of Debt Free 未有債務證明
• Certificate of condominium 公寓證明
• Copies of the passport(s) or other identification documents of both the buyer and the seller 買賣雙方的護照或是其他可以證明身分的文件影本
• Copies of the entry stamp(s) in the passport(s) of the foreign buyer and/or the seller外國買家和/或賣家護照上的入境章影本
• Foreign Exchange Transaction Certificate or Thor Thor 3 (for purchases in the name of a foreigner only)

            泰國外匯兌換轉帳表或Thor Thor 3 (僅限買方為外國人)

• Company Documents updated for the last 3 months 公司最近3個月的文件
• Power of attorney (if TDC would like to act on client’s behalf) 委託書(如代表客戶)

Tax rate on the transfer: 移轉稅率

Land office tax for transfer of immovable property (land, house, condominium)

土地廳規定的不動產（土地、房屋、公寓）的移轉稅

• Transfer Fee 2% over the appraised value of the property
• Business Tax 3.3% over the registered (sale) value or appraised value (whichever is higher)

      營業稅超過註冊 （銷售）價或評估價的   3.3％（取較高者）

• Stamp Duty 0.5% over the registered value印花稅超過註冊價的0.5％
• Withholding tax; 預扣所得稅

              *if the seller is a company withholding tax is fixed at 1% over the registered sale value or appraised value (whichever is higher)

              如賣方為公司，預扣所得稅固定為註冊銷售價或評估價的 1％（取較高者）

              *if the seller is a private person withholding tax is calculated at a progressive rate based on the appraised value of the property

                   如果賣方是私人，預扣稅根據 財產的評估價值按累進稅率計算

IBC International Business Consultancy is a law and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。

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