“If the Thai spouse has enough money to buy the house that is fine, but if the Thai has no money and uses money given to him or her by a foreigner to acquire property, that is against the law. If we check and find out later that a Thai person has been using money from a foreigner to buy land anywhere in Thailand, we will revoke title deeds,” he said. (

The director general of the Land Department has reiterated that foreigners using Thai nominees to buy land anywhere in the country will have their land title deeds revoked if caught – even if the nominee in question is a lawfully wedded spouse.

I have 2 questions:

1)From above news article year 2009, does it means that it's illegal for a foreign husband to buy property to his Thai wife (100 % under Wife name)???

2)If I transfer my fund from my original country (let's say Taiwan) to Thailand, for my Thai wife to buy property under her name, is the fund taxable by Thai Government???

(as far as I know, the tax is up to 37%).

Gift the money to your Thai wife by depositing directly to her bank account. Have an agreement with her that the money is for her exclusive use and if property is purchased that she will retain possession the the Title Deed. There are no gift taxes in Thailand.

It is illegal to let your Thai wife buy land for you as a front. It is legal to donate money to your wife, with the understanding that the property is hers and not yours. It must be a gift.

because I am wondering if the money will be taxed.

As I understand from thailand income tax law:

Taxable Person

Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.

that means the money can define as "gift",

if the money is gift, not income, so we don't need to pay for income tax?