Last Will and Testament in Thailand

Drafting a Last Will and Testament in Thailand is a prudent legal step for both Thai nationals and foreign residents who wish to ensure the orderly distribution of assets upon death. Thailand’s legal system provides several types of wills, each governed by the Civil and Commercial Code (CCC), Book V, which outlines formalities, validity requirements, and rules of succession.

This article provides a comprehensive guide to making a valid will in Thailand, with insights into legal structures, succession laws, registration, challenges, and cross-border considerations.

I. Legal Framework

The relevant statutes are:

• Civil and Commercial Code (Sections 1646–1710)

• Foreign Business Act (for foreign-owned companies/assets)

• Land Code Act (for property ownership and succession)

• Conflict of Laws Act B.E. 2481 (for foreigners)

Inheritance laws are administered by the Probate Court under the Civil Procedure Code.

II. Types of Wills in Thailand

Thailand recognizes five legal formats for wills. The most commonly used are:

1. Ordinary Written Will (Section 1656 CCC)

• Must be in writing (typed or handwritten)

• Must be signed by the testator

• Must be signed by at least two witnesses who are present simultaneously

No notary or registration is legally required, but the presence of witnesses is mandatory for validity.

2. Holographic Will (Section 1657 CCC)

• Entirely handwritten, dated, and signed by the testator

• No witnesses required

• Less commonly used due to risks of misinterpretation or forgery

3. Public Document Will (Section 1658 CCC)

• Declared by the testator before a District Officer (Amphur) and two witnesses

• Written by the officer, read aloud, and signed

• Strong legal presumption of validity and authenticity

4. Secret Document Will and Oral Will

These are rarely used and only permitted under extraordinary conditions (e.g., imminent death during war, natural disasters). They are highly susceptible to challenge.

III. Legal Capacity and Restrictions

A. Legal Capacity

• The testator must be at least 15 years old

• Must have sound mental health and capacity

• A will made under duress, mistake, or fraud is void under Section 1709

B. Witness Eligibility

Witnesses must:

• Be at least 20 years of age

• Not be beneficiaries under the will

• Not be blind, deaf, or mute, as they must understand the act and attest to it

IV. Statutory Heirs and Forced Heirship

If no valid will exists, Thai law governs distribution via intestate succession as defined in Section 1629 CCC. Statutory heirs are classified in the following order of priority:

1. Descendants (children, grandchildren)

2. Parents

3. Siblings (full-blooded)

4. Half-blooded siblings

5. Grandparents

6. Uncles and aunts

A surviving spouse always inherits concurrently and may claim:

• Ownership rights in matrimonial property (Sin Somros)

• A share in the estate as an heir (depending on which class is present)

Note: Thailand does not have “forced heirship” in the civil law sense, but Thai courts may consider provisions that are clearly unjust or fraudulent in nature.

V. Assets Covered by a Thai Will

A Thai will can cover:

• Immovable property: land, houses, condominiums

• Movable property: cars, jewelry, cash, company shares

• Foreign assets: if properly addressed (may require probate in multiple jurisdictions)

• Digital assets: bank accounts, cryptocurrencies, IP

Foreigners may only own land under certain conditions, such as through BOI-promoted companies, leasehold, or usufruct. Any attempt to devise restricted assets contrary to law will result in invalidity of that provision.

VI. Executor and Probate Process

A. Appointing an Executor

A will may appoint one or more executors who are responsible for:

• Collecting and inventorying assets

• Paying debts and taxes

• Distributing assets to heirs

The executor must petition the Thai Probate Court for approval, which grants official authority to act.

B. Probate Procedure

1. File petition in the Civil Court for probate

2. Notify heirs and interested parties

3. Court hearing to validate the will

4. Appointment of executor by court order

5. Asset distribution and discharge of executor duties

The process usually takes 6–12 months depending on asset complexity and whether the will is contested.

VII. Wills for Foreign Nationals in Thailand

Foreigners with assets in Thailand are strongly advised to execute a Thai will, even if they have a will in their home country. Reasons include:

• Thai courts may not recognize foreign wills not translated, legalized, or registered

• Conflict-of-law principles may cause delays in administering estates

• Thai authorities (e.g., Land Office, banks) typically require probate orders from Thai courts

A dual will structure is often recommended:

• One will for Thai assets, written in Thai and executed locally

• One will for global assets, handled in the country of domicile

The Thai will should include a clear clause that it covers only assets located in Thailand to avoid conflict with the foreign will.

VIII. Revocation and Amendment

Wills may be revoked by:

• Executing a new will (express or implied revocation)

• Physical destruction by the testator

• Written declaration of revocation with proper formalities

Codicils (amendments) must follow the same format as the original will and reference it precisely.

IX. Tax and Inheritance Implications

A. Inheritance Tax

As of 2016, Thailand imposes an inheritance tax on individual heirs receiving inheritance over THB 100 million from a single decedent.

Rates:

• 5% for direct descendants or ascendants

• 10% for others

Exemptions apply to:

• Spouses

• Charitable organizations

• Government entities

Executors must file returns and pay tax within 150 days of inheritance date.

B. Withholding Taxes and Transfer Fees

• Heirs receiving land or condos must pay transfer fees and income tax in lieu of inheritance

• Corporate share transfers may trigger withholding tax obligations

Proper planning, including valuation and liquidity assessment, is critical.

X. Challenges and Contestation

Wills may be challenged on grounds such as:

• Lack of legal capacity or proper witnesses

• Coercion or undue influence

• Fraudulent execution or forgery

• Ambiguity or conflict in testamentary provisions

If successfully challenged, the will may be deemed partially or entirely invalid, and intestate succession rules will apply.

Courts apply a strict formalist approach to will execution—procedural irregularities often result in invalidation.

Conclusion

Preparing a Last Will and Testament in Thailand is essential for anyone with Thai-based assets or heirs residing in the Kingdom. The legal system provides clear but formalistic pathways for creating enforceable wills, and courts place great emphasis on compliance with statutory requirements. For foreign nationals, local execution of a Thai-language will tailored to domestic law is strongly advised. Effective estate planning in Thailand requires attention to detail, procedural discipline, and a sound understanding of civil succession principles.