Last Will and Testament in Thailand

Last Will and Testament in Thailand. In Thailand, as in any country, a Last Will and Testament provides peace of mind by ensuring that a person’s wishes regarding their assets are respected after death. Without a will, Thai intestacy rules determine who inherits, and the result may not reflect the deceased’s intentions.

For both Thai nationals and foreigners with property in Thailand, making a will is a critical step. This article examines the Civil and Commercial Code (CCC) provisions governing wills (Sections 1599–1755), the forms of wills recognized under Thai law, probate procedures, inheritance rights of foreigners, and common pitfalls.

1. Legal Framework

The governing provisions are found in Book V of the Civil and Commercial Code:

Section 1599: Succession opens upon death.
Section 1600: Heirs inherit by will or, absent a will, by law.
Section 1603: A person can freely dispose of property by will, within legal limits.
Sections 1655–1672: Set out valid forms of wills.
Sections 1711–1715: Address probate and estate administration.

The law recognizes testamentary freedom, but requires strict compliance with formalities to ensure validity.

2. Who Can Make a Will?

A valid testator must:

Be at least 15 years old.
Be of sound mind at the time of execution.

Foreigners may make wills in Thailand covering assets located in Thailand (real estate, bank accounts, vehicles, personal property). Many choose to maintain a separate will in their home country for foreign assets to avoid conflicts of law.

3. Forms of Wills Recognized in Thailand

The CCC recognizes multiple types of wills:

A. Will Made in Writing Before Witnesses (Section 1656)

Most common form.
Testator signs in front of two competent witnesses.
Witnesses must also sign.

B. Holographic Will (Section 1657)

Entirely handwritten, dated, and signed by the testator.
Cannot be typed or partly printed.

C. Public Document Will (Section 1658)

Declared before a district registrar or other public officer.
Recorded in the official register.
Provides strong evidentiary value.

D. Secret Document Will (Section 1660)

Written and sealed by testator, then deposited with a public officer in front of witnesses.
Rarely used in practice.

E. Oral Will (Section 1663)

Allowed only in emergencies (e.g., imminent death).
Must be made before at least two witnesses, later proven in court.

4. Essential Elements of a Valid Will

To avoid challenges, a will should include:

Testator’s full details (name, nationality, ID/passport, address).
Clear declaration that it is the Last Will and Testament.
Appointment of beneficiaries.
Identification of assets and how they are distributed.
Appointment of an executor to administer the estate.
Date and place of execution.
Witness signatures (unless holographic or public document will).

5. Executors and Estate Administration

The executor ensures the will is carried out. Duties include:

Applying for probate and court appointment.
Collecting and safeguarding assets.
Paying debts and taxes.
Distributing assets to heirs.

If no executor is appointed, the court may appoint an administrator.

6. Probate Process in Thailand

Probate proceedings validate the will and appoint an executor. Steps include:

Filing a petition in court with the will and death certificate.
Court hearing to confirm validity and competency of the will.
Appointment of executor by court order.
Inventory of estate assets and debts.
Settlement of liabilities and creditor claims.
Distribution of assets to heirs.

Duration: typically 6–12 months, though disputes can extend the process.

7. Statutory Heirs in Absence of a Will

If a person dies intestate, Thai law distributes assets to classes of statutory heirs in this order:

Descendants (children, grandchildren).
Parents.
Brothers and sisters of full blood.
Brothers and sisters of half blood.
Grandparents.
Uncles and aunts.

A surviving spouse also inherits, usually half the estate if descendants exist, or the entire estate if no other heirs remain.

8. Inheritance by Foreigners

Foreigners face unique issues:

Land: Foreigners cannot inherit land under the Land Code. If inherited, land must be disposed of within one year, with proceeds given to the foreign heir.
Condominiums: Foreigners may inherit condos if within the 49% foreign ownership quota. Otherwise, the unit must be sold.
Movable property: Bank accounts, vehicles, jewelry, and personal property can be freely inherited.
Shares in Thai companies: Subject to corporate regulations; foreign ownership limits may apply.

9. Inheritance Tax in Thailand

Thailand imposes inheritance tax on estates exceeding THB 100 million, with rates up to 10%.

Exemptions: Transfers to spouses are exempt.
Other exemptions: Certain assets like state bonds may not be taxable.

Executors are responsible for tax compliance before distributing assets.

10. Common Pitfalls

Improper execution: Missing witnesses, unsigned wills, or lack of registration where required.
Ambiguity: Vague terms (e.g., “I leave my house to my family”) can create disputes.
Multiple conflicting wills: Having both a Thai will and a foreign will that overlap creates legal conflict.
Failure to update: Divorce, remarriage, new children, or property purchases require revisions.
Language issues: Wills in English are valid, but courts require a certified Thai translation for probate.

11. Best Practices for Drafting a Will in Thailand

Draft in clear, simple language with specific asset identification.
Appoint a capable and trusted executor.
Ensure witnesses are competent and not beneficiaries.
Register wills with the local District Office (not mandatory, but strengthens authenticity).
Keep original copies in safe custody.
Update wills after major life events.
Seek legal advice to ensure compliance with Thai law and interaction with foreign succession rules.

12. Practical Example

An American retiree in Hua Hin owns:

A condominium in his name.
A car and Thai bank accounts.
Joint savings with his Thai spouse.

He prepares a Thai will leaving the condo and car to his children, appoints his spouse as executor, and leaves the joint bank account balance to her. The will is signed before two witnesses, in Thai and English, and stored with his lawyer.

Upon his death, the spouse files for probate, is appointed executor, and distributes assets per the will. This avoids intestate succession, reduces disputes, and ensures clarity for both Thai and foreign authorities.

Conclusion

A Last Will and Testament in Thailand is a vital tool for managing estate succession. By complying with CCC provisions, appointing executors, and ensuring probate procedures are observed, individuals secure their wishes and reduce family conflict.

Foreigners with assets in Thailand especially benefit from making a local will, as it clarifies inheritance rights, avoids delays, and ensures compliance with Thai law. Proper legal advice, careful drafting, and timely updates keep the will valid and effective.

Disclaimer: This article provides general legal information on wills in Thailand. It is not legal advice. For case-specific guidance, consult a licensed Thai lawyer experienced in probate and succession law.