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

Introduction of Partnership Business in Thailand

泰國合夥企業介紹

Partnership in one of the company types in Thailand. According to Section 1012 of Thai Civil and Commercial Code (“CCC”), a partnership is a contract whereby two or more persons agree to unite for a common undertaking, with a view of sharing profit which may be derived therefrom. Upon registration being made according to CCC, it constitutes a juristic person distinct from the partners or shareholders of whom it is composed.

合夥企業是泰國公司其中一種型態。依據《泰國民商法》(簡稱”CCC”)第1012條規定，合夥企業是指兩個或兩個以上的人為了分享利潤同意共同從事一項事業的契約。依CCC註冊後成為有別於合夥人或股東的法人。

In Thailand, there are two kinds of partnership, which are Ordinary partnership and Limited partnerships. The registration must be made at the registration office, and if there’re any changes of the information, it will be registered at the same place.

泰國的合夥企業有兩種，為普通合夥及有限合夥。登記須在註冊處進行，如資料有變須在同地方進行登記。

The ordinary partnership is a kind of partnership in which all the partners are jointly and unlimitedly liable for all the obligations of the partnership.[1] If a partner brings contribution of the use of a property, relations between such partners and the partnership with regard to delivery and repair, liability for defects, liability for eviction, and clause of non-liability, are governed by the provisions of this Code concerning the Hire of Property.[2]

普通合夥為是一種合夥，所有合夥人對合夥企業的所有義務承擔連帶責任。如果合夥人為財產的使用出資，合夥人與合夥人間在交付和維護、責任、收回和非責任條款方面的關係，應受本法財產租任的規定。

Furthermore, if the contribution of a partner consists of the ownership of a property, the relationship between such partners and partnership with regard to delivery and repair, liability for defects, liability for eviction, and clause of non-liability, are governed by the provisions of this Code concerning sale.[3]

此外，如果合夥人的出資包括財產所有權，該合夥人與合夥人之間交付和維護、責任、收回和非責任條款方面的關係應受本法銷售的規定。

According to Section 1064 of CCC, registration of ordinary partnership is not mandatory to register.

依據CCC第1064條規定，普通合夥企業不強制登記。

On the other hand, a limited partnership has:

另一方面，私人合夥為:

1. One or more partners whose liability is limited to such amount as they may respectively undertake to contribute to the partnership.

      一個或多個合夥人， 其責任僅限於各自承諾為合夥出資的數額。

2. One or more partners who are jointly and unlimitedly liable for all the obligations of the partnership.[4]

             一名或多個合夥人， 對合夥企業所有義務承擔連帶責任， 且為無限責任。

In addition, a limited partnership must be registered. It shall contain the followings:

此外，私人合夥需進行登記，須包含以下：

1. Name of the partnership.

     合夥企業 的名稱。

2. A statement that it is a limited partnership.

     為有限合夥的聲明。

3. Address of the business office and all branch offices.

      營業所以及所有分公司辦公室的地址。

4. Full names, trade names, addresses and occupations of the partners.

     合夥人的全名、 商號、 地址和職業。

5. Full names, trade names, addresses and occupations of the partners with unlimited liability.

     無限責任合夥人的 全名、商號、地址 和職業。

6. Name of the managing partners.

     經營合夥人的名字。

7. If there are any restrictions imposed upon the posers of the managing partners to bind the partnership.[5]  

      如果對經營合夥人施加約束，是否有任何限制。

IBC Firm is formed by highly talented and progressive lawyers, financial advisors and accountants. Our partners were all graduated from well-known universities in Thailand, the United Kingdom, the United States, Australia and Japan. Our alliance firms include firms in Taiwan, Japan, Singapore, America, Australia, France and South Africa, majoring in law, finance, investment, taxation and accounting, fluent in Chinese, Thai, English and Japanese. Our lawyer is also the legal advisor from Taipei Economic and Culture Office in Thailand (“TECO”).

IBC 泰國法律金融會計事務所是由具才華且傑出的律師、財務顧問和會計師組成，本所合夥人畢業於泰國、英國、美國、澳洲、日本知名大學，結盟的事務所遍及台灣、日本、新加坡、美國、澳洲、法國、南非等。所學專業為法律、金融、投資、稅務及會計，精通中文、泰文、英文及日文。本所律師也是駐泰代表處義務諮詢律師。