Last Will and Testament in Thailand

Last Will and Testament in Thailand. A properly drafted will is the fastest way to control who inherits your Thai assets, who administers your estate and how debts and taxes are paid. Thailand’s succession rules are statutory and the courts supervise probate closely, so mistakes — a vague description of land, an untranslated foreign will, or the wrong formalities — commonly cause delay, cost and disputes. This guide explains the legal framework, the five recognized will forms and their formalities, probate and executor practice, special rules that affect foreigners (especially land), inheritance tax points, and a practical drafting & execution checklist you can act on today.

Statutory foundation

Wills and succession in Thailand are governed by Book VI (Succession) of the Civil and Commercial Code (the Code). The Code contains the formal requirements for valid wills, intestacy rules (who inherits if there is no valid will) and the broad framework for probate and estate administration.

Five recognized forms of will — and why choice matters

Thai law recognizes five lawful forms of testamentary disposition. Each has different formalities and differing evidentiary strength:

1. Ordinary (written) will — a common private written will where the testator signs in the presence of two witnesses who also sign. This is straightforward and widely used.

2. Holographic (hand-written) will — the entire document must be in the testator’s handwriting, dated and signed by them. No witnesses are required, but courts construe holographic wills narrowly (any corrections or later changes must also be in the testator’s hand).

3. Public (registered) will — declared before a district officer at the Amphur and entered in an official register. Registration gives practical security (the Amphur keeps a record and often a copy).

4. Secret (sealed) will — the testator seals the will and deposits it with an official or a registry (with witnesses); there are formal steps to prove authenticity. Registered secret wills have stronger proof value than an unregistered sealed note.

5. Oral will — permitted only in narrow emergency situations (imminent death) and requires corroboration; courts apply a strict test.

Practical tip: when possible use a registered/public will at the Amphur or a properly witnessed ordinary will — they minimize later evidentiary wrangles.

Core drafting essentials (language, assets, beneficiaries, executors)

• Language & translations: A will drafted in Thai avoids translation disputes. If you draft in another language, provide a certified Thai translation and state explicitly which language version controls (some practitioners recommend bilingual Thai/English wills, with the Thai text controlling for Thai-situated assets).

• Asset specificity: Describe Thai assets precisely: land title number (chanote/other title), condominium unit and building name, bank account numbers, vehicle registration numbers. Vague will-language forces the court and the administrator to investigate and delays probate.

• Executors (administrators): Nominate a primary and an alternate executor (administrator). Prefer someone resident in Thailand who can attend court and deal with local offices. The court usually accepts a reasonable private nomination but can appoint someone else if concerns arise.

• Minor children & guardianship: Name guardians and state how funds are to be used (education, maintenance). Thai courts will consider your appointment but must ensure the child’s welfare.

• Debts, expenses and residue: Include a clause saying debts, funeral costs and taxes are to be paid from the estate before distributions; appoint who will pay estate expenses if there is a shortfall.

Probate & administration — the practical route to transfer

Thai probate is a judicial process. After death the will (and supporting documents: death certificate, ID, title deeds, foreign documents with certified translations) is filed at the competent civil/probate court. The court:

1. Validates the will’s formalities;

2. Appoints the executor/administrator;

3. Supervises that debts and taxes are paid, inventories are prepared and assets are distributed per the will or intestacy rules.

Many routine transfers of Thai assets (bank accounts, land, vehicles) require a court order or the executor’s authority certified under court process. Expect some local administrative steps — translations, document legalization and Land Office formalities — before transfers can be completed.

Foreign wills and conflict-of-law practicalities

Foreign wills (made abroad) can be recognized but they almost always require a Thai probate proceeding with translation and legalization of foreign documents. That process is typically longer and more expensive than having a separate Thai-law will dealing only with Thai-situated assets. To avoid cross-revocation problems, many foreigners prepare a narrow Thai will that covers only Thailand-situated assets and keeps foreign wills for foreign assets.

Special rule for foreigners and Thai land

Foreigners face a vital constraint: Thai land law generally prohibits foreign freehold ownership. Even if a foreigner is a lawful heir, practical registration of land in a foreigner’s name is restricted — ministerial approval is required in exceptional cases, or the foreign heir is typically expected to transfer/sell the land within a statutory period or hold via legally accepted structures (long leases, superficies, condominium ownership, Thai nominee issues are risky). If you own Thai land, plan succession with specialist Thai counsel to avoid a forced sale or administrative headache.

Inheritance tax — the headline you need to know

Thailand’s Inheritance Tax Act levies tax only on inheritances that exceed THB 100 million (per testator); the excess is taxed at 5% for direct ascendants/descendants (children/parents) and 10% for other beneficiaries. There is an exemption for transfers to a surviving spouse. If your estate may approach the threshold, plan valuation, debt offsets and timing with a tax adviser — heirs have filing obligations and penalties apply for late payment.

Common pitfalls that cause disputes

• Vague descriptions of land (no title number).

• Drafting a foreign-only will for Thai assets (longer probate, translation/legalisation).

• Failing to appoint a Thailand-resident executor.

• Not updating the will after major life events (marriage, divorce, birth, sale of property).

• Using “nominee” devices for land or control — these are legally problematic and can trigger administrative and criminal scrutiny.

Practical checklist — what to do next (quick, actionable)

1. If you own Thai-situated assets, draft a Thai or bilingual will dealing only with Thai assets (include title numbers and account details).

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

3. Nominate a Thailand-resident executor and at least one alternate.

4. Keep originals in a safe place; tell the executor where they are (and consider registering/filing a copy at the Amphur).

5. If you’re a foreign owner of land, consult Thai counsel on succession options now (superficies, long lease, transfer plans).

6. Review the will after major events and consult tax counsel if estate value nears THB 100 million.

Conclusion & next steps

A clear, asset-specific Thai will — preferably bilingual and registered where appropriate — plus a Thailand-resident executor, exact asset identifiers and early tax planning will avoid most probate headaches.