Last Will and Testament in Thailand. Planning for the disposition of assets after death is a critical, often overlooked, aspect of personal and family legal affairs. In Thailand, both Thai nationals and foreigners with assets in the country are strongly encouraged to execute a Last Will and Testament to ensure that their wishes are respected and that their heirs are protected. This article provides an in-depth exploration of the legal framework, formal requirements, types of wills, and practical considerations for drafting and enforcing a will in Thailand.
Legal Framework: Thai Succession Law
The Civil and Commercial Code (CCC) governs inheritance and succession law in Thailand. The relevant provisions are found in Book V: Succession (Sections 1599-1755). This body of law outlines:
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The formalities required for a valid will
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Rules of intestate succession (if no valid will exists)
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Procedures for administration of estates
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Rights and obligations of heirs and legatees
Both Thai nationals and foreigners can make a will under Thai law to dispose of assets located in Thailand, including land, houses, bank accounts, shares, and personal property.
Intestate Succession: What Happens Without a Will?
If a person dies without a valid will (dies intestate), the estate is distributed according to the CCC’s statutory order of heirs:
1️⃣ Descendants (children, grandchildren)
2️⃣ Parents
3️⃣ Siblings of full blood
4️⃣ Siblings of half blood
5️⃣ Grandparents
6️⃣ Uncles and aunts
The surviving spouse is entitled to share the estate with statutory heirs in specified proportions. If no statutory heirs exist, the estate passes to the state (Section 1629).
Without a will, foreign nationals risk having their assets distributed contrary to their wishes or in ways that create administrative difficulties for heirs abroad.
Formal Requirements of a Valid Will in Thailand
Thai law recognizes several forms of wills, each with specific requirements:
1️⃣ Ordinary Written Will (Holographic Will) — Section 1656 CCC
This is the most common form:
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Must be in writing
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Signed by the testator (the person making the will)
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Signed by at least two witnesses, who sign in the presence of the testator
The will can be in any language, but a Thai translation may be required for probate.
2️⃣ Holograph Will (Handwritten Will) — Section 1657 CCC
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Entirely written, dated, and signed by the testator’s hand
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No witnesses required
This form is simple but susceptible to disputes over authenticity.
3️⃣ Public Will — Section 1658 CCC
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Declared orally by the testator before the district chief officer (Amphur) and two witnesses
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Recorded by the official, read to the testator and witnesses, and signed
4️⃣ Secret Will — Section 1660 CCC
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Sealed and submitted to the district chief officer in the presence of two witnesses
This form is rarely used in practice.
5️⃣ Oral Will in Special Circumstances — Section 1663 CCC
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Permitted in emergencies (e.g., imminent death) before two witnesses
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Must be made before death within one month, or it becomes invalid
Key Contents of a Thai Will
A well-drafted Thai will should contain:
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The testator’s full name, address, and identification details
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A clear revocation of all prior wills
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A list of assets in Thailand and their locations
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Names of heirs/legatees and their respective shares or specific bequests
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Appointment of an executor to administer the estate
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Provisions for guardianship of minor children (if applicable)
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Signatures of the testator and witnesses
Special Considerations for Foreigners
Foreigners with property in Thailand should consider the following:
Thai Law Governs Thai Property
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Thai courts will apply Thai succession law to property located in Thailand, regardless of the nationality of the deceased.
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Land ownership by foreigners is subject to restrictions, but rights can be inherited (e.g., a leasehold or condo unit).
Multiple Wills
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Foreigners with assets in multiple countries often prepare a separate Thai will covering only their Thai estate to simplify probate and avoid conflicts of law.
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Care must be taken to ensure that foreign and Thai wills do not unintentionally revoke each other.
Language
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The will can be in English or another language, but a Thai translation will be required for probate.
Executor’s Role
The executor is responsible for:
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Petitioning the Thai court for probate (if required)
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Assembling and safeguarding the estate’s assets
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Paying debts and obligations
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Distributing the estate to heirs
Executors can be individuals (family members, friends) or professionals (lawyers, trust companies). A foreign executor may need to appoint a local agent for practical reasons.
Probate Process
Court Supervision
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Probate is generally required for wills dealing with immovable property or substantial assets.
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The executor files a petition in the Thai court to have the will accepted and the executor formally appointed.
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The process involves public notice and may take 6–12 months or longer if the estate is complex or contested.
No Probate Required
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If the estate consists only of small moveable assets (e.g., bank accounts below a certain threshold), some banks may accept a will without a formal court probate, but this varies by institution.
Taxes and Fees
Currently, inheritance tax applies as follows:
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Inheritance Tax: Payable on inheritances exceeding THB 100 million per heir (rate: 5% for descendants/ascendants, 10% for others)
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Transfer Fees: Applicable when registering the transfer of land or condo titles (2% of appraised value)
Heirs should also consider potential stamp duty and specific business tax if properties are transferred or sold.
Safeguarding Your Thai Will
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Store safely: Deposit with your lawyer, trusted relative, or even with the district office (if a public will).
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Keep updated: Review regularly, especially after major life events (marriage, divorce, birth of children, acquisition of property).
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Avoid ambiguity: Clear, precise drafting reduces the risk of disputes.
Common Pitfalls to Avoid
1️⃣ Using informal or foreign wills only — Foreign wills may not be recognized without additional steps or may cause delays in Thai probate.
2️⃣ Failing to appoint an executor — Without one, the court will appoint an administrator, which may not reflect the deceased’s wishes.
3️⃣ Not accounting for Thai succession law — Overly complex or foreign legal concepts in a will may not be enforceable in Thailand.
Conclusion
Having a valid and well-structured Last Will and Testament is crucial for anyone with assets in Thailand. The will ensures that your estate is distributed according to your wishes, minimizes the burden on your loved ones, and provides legal certainty. Whether you are a Thai national or a foreigner, thoughtful estate planning — tailored to Thai law and local practices — is key to protecting your legacy in Thailand.
