Last Will and Testament in Thailand

Last Will and Testament in Thailand. A valid will is the single best way to control who inherits your Thai assets, who administers your estate and how liabilities are paid. Thailand’s succession rules are statutory and the courts supervise probate closely, so a careless or non-Thai will can cause delay, extra cost and results you didn’t expect. This guide explains the legal framework, the five recognized will types and their formalities, how probate and executor appointment work, the special rules that affect foreigners (especially land), inheritance tax basics, cross-border traps and a practical checklist to get a Thai will right.

Legal framework — where “will” is governed in Thai law

Wills and succession are governed by Book VI (Succession) of the Civil and Commercial Code (CCC). The code sets out intestacy rules, the order of statutory heirs and the formal requirements for valid wills. Probate — the court process that validates a will and appoints an administrator — is a judicial procedure under the Civil and Commercial Code and related practice rules.

Five forms of will and the formalities you must respect

Thai law recognizes five lawful forms of testamentary disposition; each form has strict formalities and different evidentiary strength:

1. Ordinary (simple) written will — testator signs in the presence of two witnesses who also sign. This is the most common format for private wills.

2. Holographic will — entirely handwritten, dated and signed by the testator in his/her own hand. No witnesses are required, but any erasures or later alterations must be in the testator’s own hand and signed. Holographic wills are strictly construed.

3. Public (registered) will — declared before a district officer (Amphur) and recorded by the officer in an official register with at least two witnesses; because it is registered, it is easy to locate and verify. Registration at Amphur provides practical security (some Amphurs will store the original).

4. Secret will — the testator submits a sealed document to an official (with witnesses) for safekeeping; specific formalities apply. Registered secret wills at the Amphur give evidentiary advantages over unregistered sealed notes.

5. Oral will — allowed only in narrow emergency circumstances (e.g., imminent death) and must meet evidentiary tests (usually needs corroboration).

If you can use a public/registered or properly executed written will, do so — they reduce the risk of later challenge or loss.

Drafting essentials — language, assets, beneficiaries, and executors

• Language and translations: A will in Thai avoids translation disputes; if you draft in English (or any other language) include a certified Thai translation and state which version is authoritative. Many practitioners recommend a bilingual (Thai/English) will.

• Asset specificity: Describe Thai assets precisely (land title numbers, condo unit details, bank account numbers, vehicle registration). Vagueness forces the court and administrator to investigate.

• Appointment of executor/administrator: Nominate a primary and alternate executor, ideally someone resident in Thailand who can attend probate hearings and manage local formalities. The court can accept your choice or substitute a local administrator if concerns arise.

• Guardians and discretionary trusts: For minor children name a guardian and set clear directions for care and asset use; Thai law permits testamentary trusts in practical terms through executor powers but private trust vehicles should be structured with specialist advice.

Probate & administration — the practical route to transferring Thai assets

Most Thai assets (bank accounts, land, vehicles) cannot be transferred until the probate court issues an order (probate or a court decree under the CCC). The typical workflow: (1) file petition to the provincial probate court where the deceased lived or assets are located; (2) court reviews will and documentary evidence and may hold a hearing; (3) court appoints the executor/administrator and issues the probate order; (4) administrator prepares an inventory, pays liabilities and distributes remaining assets per the will or intestacy. Expect timelines of several months for straightforward estates and longer if foreign documentation, contested claims or land transfers are involved.

Special rules for foreigners and Thai real property

Foreigners face two important constraints. First, Thai land law restricts foreign freehold ownership: while a foreigner can inherit land in principle, practical registration may be blocked and in many cases the foreign heir must sell the land within a statutory period or transfer it via approved mechanisms (e.g., sale to a Thai national, or use of long-term lease/superficies structures). Second, foreign wills (made abroad) are often recognized but must be proven and translated for Thai courts; sending a separate Thai will for Thai-situated assets is strongly advisable to avoid cross-revocation and choice-of-law problems.

Tax: when inheritance becomes taxable in Thailand

Thailand’s Inheritance Tax Act provides a THB 100 million per-testator exemption: only amounts above that threshold are subject to tax. Rates depend on relationship: commonly 5% for direct descendants/ascendants and 10% for other heirs; a surviving spouse is typically exempt. Estates and beneficiaries must file within statutory deadlines (penalties apply for late filing). Check current Revenue Department guidance and seek tax advice — thresholds and administrative rules have been actively updated in recent years.

Cross-border issues & conflict of laws (practical traps)

• One will to rule Thai assets: Use a separate Thai will (or a Thai-law clause) that deals only with Thai-situated assets to avoid a foreign will unintentionally revoking or conflicting with Thai dispositions.

• Evidence and consular/legalization: Documents from abroad (marriage certificates, foreign divorces) usually need certified translation and sometimes consular legalization to be accepted in Thai probate. Factor these steps into the probate timeline.

Practical checklist — how to get it right

1. Make a Thai or bilingual will that specifically lists Thai assets (titles, unit numbers, account numbers).

2. Prefer a registered/public will at the Amphur if you live in Thailand — it helps locate the document and reduces loss risk.

3. Nominate an executor resident in Thailand (and one alternate).

4. Keep originals safe and tell the executor where they are stored (and consider filing a registered copy at Amphur).

5. Consult Thai counsel on land and condo privacy rules, and on whether a prenuptial or trust overlay is needed for cross-border estates.

6. Review the will after major life events and confirm tax planning with a Thai tax adviser (inheritance filing obligations).

Conclusion

A thoughtfully drafted Thai will — preferably bilingual and registered where practical — plus a Thailand-resident executor, clear asset descriptions and early tax advice will avoid most common probate delays and disputes. For foreigners, separate Thai wills for Thai assets and specialist advice on land, currency and inheritance tax issues are essential. If you want, I can draft a bilingual Thai/English will template checklist (with fields you fill in for title numbers, bank accounts, nominees and executor wording) that you can take to a Thai solicitor. Which would help you most?