Key Points
- Foreigners owning property in Thailand should consider making a Thai will.
- Ordinary (simple written form) wills are most common for foreigners.
- Thai law distinguishes between movable and immovable property in inheritance.
- Inheritance tax applies to estates exceeding 100 million baht.
- Consult a lawyer for complex estates or multi-jurisdictional assets.
Do You Need to Make a Will in Thailand?
If you have property in Thailand—such as real estate, money in banks, shares in companies, vehicles, or other significant assets—it is wise to make a will in Thailand. This will significantly facilitate the inheritance process, especially compared to having a will concerning property in Thailand made abroad.
Inheritance by Law in Thailand
If there is no will, the order of inheritance is determined by law. Legal heirs are divided into classes:
- Descendants (children, grandchildren, etc.)
- Parents
- Full-blood siblings
- Half-blood siblings
- Grandparents
- Aunts and uncles
These classes are specified in Section 1629 of the Civil and Commercial Code of Thailand (CCC). As a general rule, the existence of even one relative in a previous class eliminates the inheritance rights of relatives in all subsequent classes. This rule does not apply in the case of surviving parents, who inherit equally with the testator’s children. Within the descendants’ class, children eliminate more distant descendants from inheriting, who may inherit by right of representation.
Rights of the Surviving Spouse
In Thailand, the rights of a surviving spouse to inherit from the deceased’s estate are clearly outlined in Section 1635 of the Civil and Commercial Code. The allocation of inheritance depends on the presence of other heirs:
- With Children or Their Representatives (First-Class Heirs): The surviving spouse is entitled to a share equal to that of each child.
- With Parents or Full-Blood Siblings (Second and Third-Class Heirs): In the absence of first-class heirs, the spouse receives half of the estate.
- With Half-Blood Siblings, Grandparents, Uncles, and Aunts (Fourth, Fifth, and Sixth-Class Heirs): If there are no first, second, or third-class heirs, the surviving spouse inherits two-thirds of the estate.
- No Other Heirs: If no heirs from the specified classes are present, the surviving spouse receives the entire estate.
These provisions ensure that the surviving spouse is adequately protected and entitled to a significant portion of the inheritance, even in the absence of a will.
Mandatory Share in Inheritance in Thailand
Thailand does not have a mandatory share in inheritance. Any heir can be completely disinherited.
Movable vs. Immovable Property and Domicile
- Immovable Property: The distribution of immovable assets, such as real estate, is governed by the law of the location where the property is situated, as outlined in Section 37 of the Conflict of Laws Act, B.E. 2481. This means that Thai law will dictate the distribution of real estate located in Thailand, which may not necessarily align with the deceased’s personal wishes or the laws of their home country.
- Movable Property: For movable assets, including shares in Thai companies, bank accounts, and other financial investments in Thailand, the applicable law is determined by the deceased’s domicile at the time of death, according to Section 38 of the Conflict of Laws Act. This means that the distribution of such assets could be governed by the laws of the country where the deceased was domiciled, rather than the country of birth, nationality, permanent residency, or employment.
Forms of Wills in Thailand
Depending on the circumstances of its preparation and execution, a will can take various forms as provided by the CCC:
Ordinary Will (Simple Written Will)
As defined in Section 1656 of the CCC, an ordinary will must meet the following requirements:
- Made in writing
- Dated on the day of drafting
- Signed by the testator
- Signed by at least two witnesses who attest to the testator’s signature
This type of will is often the most suitable choice for foreigners due to its straightforward nature and ease of preparation. Such a will does not necessarily have to be in Thai, though an official Thai translation may be required for legal proceedings. We normally offer to draft a will in two languages.
Other Forms of Wills
Thai law also recognizes:
- Holograph Will: Entirely handwritten by the testator (Section 1657).
- Public Will: Made before a district official and witnesses (Section 1658).
- Secret Will: Sealed and presented to a district official with witnesses (Section 1660).
- Verbal Will: Only valid in exceptional circumstances, such as imminent danger of death (Section 1663).
What to Include in a Will in Thailand
When drafting a will in Thailand, it is important to include the following details:
- Will Date and Location: Clearly state the date and place where the will is being made.
- Testator’s Information: Include the testator’s full name, date of birth, current address, nationality, and passport number (if applicable).
- Heirs’ Information: Provide detailed information about the heirs, including their full names, dates of birth, addresses, and nationality.
- Executors (Estate Administrators): Designate executors for the estate, specifying their full names and addresses.
- Witnesses’ Information: Include the full names and identification details (such as passport or identification card numbers) of the witnesses.
- Instructions and Funeral Preferences: Clearly outline the testator’s instructions for distributing assets and any specific funeral preferences.
- Property and Assets: List all assets, including real estate, personal property, bank accounts, investments, and valuables. Detail any liabilities if applicable.
- Guardianship Appointments: If there are minor children involved, appoint guardians for their care.
- Jurisdiction Clause: Include a statement specifying that the will pertains only to property and matters within Thailand, if applicable.
Executing a Will in Thailand
While registration of a will is not mandatory in Thailand, it’s advisable to:
- Ensure the will is properly witnessed and dated.
- Keep the original in a secure location.
- Inform the executor or a trusted person of its location.
- Consider depositing a copy with a lawyer.
Inheriting in Thailand
To inherit in Thailand, it is necessary to apply to a Thai court, regardless of the existence of a will. Necessary documents usually include:
- The deceased’s passport
- Death certificate
- Will (if available)
- Heirs’ passports
- Executor’s passport
- Marriage certificate (if the deceased was married)
- Children’s birth certificates (if applicable)
- List of property and copies of registration certificates
- Heirs’ consent to the appointment of an executor (administrator)
- Description of family relations (family (genealogical) tree)
Documents made abroad must be properly legalized. If no executor is specified in the will, or if there is no will, the court appoints an administrator responsible for managing the estate, paying off debts, and distributing property. Before distributing the property, all debts and taxes, including inheritance tax if applicable, must be paid.
Inheritance Tax in Thailand
Inheritance tax applies to estates exceeding 100 million baht:
- 5% for direct descendants/ascendants
- 10% for others
- Surviving spouses are exempt
Common Pitfalls to Avoid
- Not considering Thai-specific laws when using a foreign will
- Failing to properly authenticate and translate foreign documents
- Overlooking witness requirements
- Not updating the will after significant life changes
- Forgetting to consider Thai property in a foreign will
FAQ
- Can I write my Thai will in English? Yes, but an official Thai translation may be required later.
- Do I need a separate will for my Thai assets? It’s advisable to have a specific Thai will for Thai assets to avoid complications.
- Can I disinherit someone in my Thai will? Yes, Thailand does not have forced heirship laws.
- How often should I update my Thai will? Review your will after major life events or every few years.
- Can I name a foreign executor in my Thai will? Yes, but consider appointing a local representative to assist them.
Disclaimer
This article provides general information and is not legal advice. Please consult with a qualified Thai lawyer for advice on your specific situation. Consulting with a lawyer experienced in inheritance law is highly recommended, especially for complex estates or when dealing with both Thai and foreign assets.
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