Thai Wills, Heirs and Estate Administration — 74 FAQs

Five. The Civil and Commercial Code provides for the ordinary written will (s.1656), the holograph will written entirely by hand (s.1657), the will made as a public document before the district officer (s.1658), the secret document will (s.1660) and the oral will in special circumstances (s.1663). Each form has its own witness and execution requirements, and a will executed in the wrong form can be void in its entirety.

Section 1656 requires the testator to sign in the presence of at least two witnesses simultaneously, and those witnesses must sign at that time. Section 1670 disqualifies minors, persons of unsound mind or quasi-incompetents, and persons who are deaf, mute or blind in both eyes. Section 1653 also prevents the writer of the will or a witness from taking a benefit under that will.

No, but section 1657 requires the testator to write the whole text, the date and the signature entirely in their own hand. A typed or printed document does not qualify. Any alteration must be handwritten and initialled. This form is simple to make but is the most frequently challenged later on grounds of handwriting or mental capacity.

Sections 25 and 1703 provide that a minor under 15 years of age cannot make a will and any such will is void. A seriously ill person may still make a valid will if they are conscious and understand the contents. In practice we recommend obtaining a same-day medical opinion and using the will made before the district officer, which is the hardest form to challenge.

In principle yes; a Thai court can consider a foreign will. However the document must be fully translated and legalised, and its validity must be proved under the applicable law by reference to the Act on Conflict of Laws B.E. 2481, which makes the case slower and more expensive. Foreigners with Thai assets therefore commonly make a separate Thai will covering only Thai-situs property.

Not if they are drafted carefully. The Thai will should state that it covers only assets situated in the Kingdom of Thailand and expressly confirm that it does not revoke the foreign will covering assets outside Thailand. The most common drafting error is a blanket revocation clause revoking all previous wills, which unintentionally cancels the other will.

Under the Act on Conflict of Laws B.E. 2481, succession to movable property follows the law of the deceased's domicile at the time of death, while succession to immovable property follows the law of the place where the property is situated. Land and condominium units in Thailand are therefore always governed by Thai law, whatever the deceased's nationality.

Yes. Thai law does not require a will to be in Thai, but a Thai translation is required when it is filed with a court or government office. In practice a bilingual document is preferred, with a clause stating which language version prevails if the texts differ, to reduce the scope for dispute in court.

The statutory heirs in the order set out in section 1629: (1) descendants, (2) parents, (3) full-blood brothers and sisters, (4) half-blood brothers and sisters, (5) grandparents, and (6) uncles and aunts. A prior class excludes later classes, except that surviving parents take a child's share alongside descendants under section 1630 paragraph two.

First, marital property is divided and one half goes to the surviving spouse under section 1533; only the remainder is the estate. Section 1635 then sets the spouse's share according to which class of heir survives: alongside descendants the spouse takes a share equal to one child; alongside class 3 or 4 heirs the spouse takes one half; and where no statutory heir survives the spouse takes the whole estate.

Yes, if the child has been legitimated or acknowledged under section 1627, whether by registration of legitimation, a court judgment, or de facto acknowledgment such as use of the surname, birth registration and open financial support. A lawfully registered adopted child has the same rights as a legitimate child under the same section.

Yes, where the marriage is lawfully registered. The Act amending the Civil and Commercial Code (No. 24) B.E. 2567, known as the marriage equality law, took effect on 22 January 2025 and gives same-sex spouses identical rights and duties to opposite-sex spouses, including rights in marital property and as a statutory heir.

Because banks, the Land Office, the Department of Land Transport and share registrars require a court order confirming who has authority over the deceased's assets. Section 1713 allows an heir, an interested person or the public prosecutor to petition the court. Even where a will names an executor, a court appointment order is normally still needed before institutions will act.

The Civil Court or provincial court for the deceased's domicile at the time of death, or the court where the estate assets are located if the deceased had no Thai domicile. Typical documents are the death certificate, house registration of the deceased and petitioner, marriage or divorce certificate, children's birth certificates, a family tree, an asset schedule, the will if any, and written consents from the other heirs.

Where all heirs consent and the file is complete, the court usually schedules the hearing about one to two months after filing, and after the order a further period of roughly 30 days is needed for finality before a certified copy with a certificate of finality can be used with institutions. These are general timeframes only; if an heir objects the matter becomes contentious and takes considerably longer.

Section 1719 requires the administrator to manage the estate so as to distribute it under the law or the will. Sections 1728 and 1729 require the inventory to be started within 15 days of learning of the appointment and completed within one month, before at least two witnesses. An administrator who acts dishonestly or neglects these duties can be removed by the court and held liable for damages under section 1727.

Land Code section 93 allows an alien to acquire land by succession as a statutory heir, but only with the permission of the Minister of Interior and subject to the statutory area limits when combined with land already held. In practice such permission is very rarely granted, so most foreign heirs must dispose of the land rather than keep it.

Section 94 requires an alien who has acquired land without lawful entitlement or permission to dispose of it within the period fixed by the Director-General of the Land Department, which must be not less than 180 days and not more than one year. If the alien does not sell within that period the Director-General may sell it instead, with the net proceeds after expenses going to the holder.

You inherit as a spouse under section 1635, but the right to receive is not the right to hold. Without ministerial permission the land must be disposed of within the period set under section 94. A common lawful structure is for a Thai-national child to take title while a lifetime usufruct or right of habitation is registered in the father's favour at the Land Office.

Yes. Thai law allows ownership of a building to be separated from ownership of the land, so an alien can inherit and continue to own the house or structure; the Land Code restriction applies to the land itself. Clear evidence of that separation is needed, such as a separate registered transfer of the building or a registered lease of the land.

Yes, if the heir meets an ownership condition under section 19 of the Condominium Act B.E. 2522 and the building's foreign quota does not exceed 49% of the total unit floor area. At transfer the juristic person's foreign-quota certificate must be produced to the competent official at the Land Office together with the court order appointing the administrator.

Section 19 quinque provides that an alien who acquires a unit by succession or otherwise but cannot hold it, whether because they do not qualify or because the quota is exceeded, must notify the competent official in writing within 60 days of acquisition and dispose of the unit within one year. If they do not, the Director-General of the Land Department may dispose of it instead.

Typically the unit ownership certificate (Or Chor 2), the court order appointing the administrator with the certificate of finality, the death certificate, ID cards or passports of the administrator and heirs, the debt-free certificate for common-area fees from the condominium juristic person under section 29, and the foreign-quota certificate. Exact lists vary with the discretion of each Land Office.

No. Acquisition by succession is not a purchase, so no Foreign Exchange Transaction form is required. The heir must still establish qualification under another limb of section 19, such as holding residence permission, or rely on the statutory position for spouses and heirs. The Land Office assesses this case by case.

Banks freeze accounts as soon as they learn of the death and, in almost all cases, will release funds only to a court-appointed administrator. The usual documents are the court order with certificate of finality, the death certificate and the administrator's ID. Using the deceased's ATM card after death is a criminal offence and creates liability towards the other heirs.

Generally no. Section 897 paragraph two of the Civil and Commercial Code provides that where a beneficiary is named in the policy, the sum insured belongs to that beneficiary and does not fall into the estate, subject to estate creditors' right to claim back premiums paid. If no beneficiary is named, the proceeds form part of the estate and pass to the statutory heirs.

The administrator notifies the company to amend the share register and files the updated shareholder list (Bor Or Jor 5) with the Department of Business Development. The articles of association must be checked for transfer restrictions or pre-emption rights. Listed securities are transferred through the broker and the Thailand Securities Depository on production of the court order.

Cars and motorcycles are transferred at the provincial transport office or the Department of Land Transport using the court order, death certificate, vehicle registration book and the transfer application form. Firearms must be dealt with before the firearms registrar within 30 days of the owner's death under the Firearms Act B.E. 2490, otherwise an offence may be committed.

Yes. The Inheritance Tax Act B.E. 2558 has applied since 1 February 2016 and taxes the recipient on the value received from any one deceased person above THB 100 million. The rate is 5% for ascendants and descendants and 10% for other recipients, while the deceased's spouse is fully exempt under section 3.

Section 14 lists five: immovable property, securities under the securities and exchange law, deposits or money of a similar nature, registered vehicles, and other financial assets prescribed by royal decree. Assets such as gold bullion, jewellery or cash held privately are therefore outside this tax base.

The taxpayer must file form Phor Mor 60 with the Revenue Department within 150 days of receiving the inheritance in excess of THB 100 million, and may apply to pay in instalments over not more than five years under the Director-General's rules. Late or missing filings attract penalties and surcharges under sections 32 to 35. Confirm the valuation as at the date of receipt with the area revenue office before filing.

Registration of an inheritance transfer to a statutory heir who is a descendant or ascendant attracts a fee of 0.5% of the appraised value, while other recipients are charged 2% of the appraised value. Because succession is not a sale, specific business tax and stamp duty do not apply. Fee rates can change by Ministry of Interior notification, so confirm with the Land Office before the transfer date.

Currently in three steps: notarisation by a notary public in the country of origin; legalisation by that country's foreign ministry or by the Royal Thai Embassy; then translation into Thai and certification of the translation at the Legalisation Division of the Department of Consular Affairs. Thai courts and Land Offices accept the document as evidence only after that chain is complete.

Thailand has acceded to the Apostille Convention (HCCH 1961) and it enters into force for Thailand on 28 February 2027. From then, public documents from other contracting states will need a single Apostille certificate instead of two-tier legalisation, which will materially shorten the process for documents such as death certificates and foreign court orders. A Thai translation will still be required by the receiving authority.

They can grant a power of attorney, signed before a consular officer at a Royal Thai Embassy or Consulate-General, or before a notary public followed by legalisation. Written consents of heirs for the administrator petition can be authenticated the same way. For Land Office matters the prescribed forms Tor Dor 21 or Or Chor 21 must be used depending on the asset type.

No. Thailand does not automatically enforce foreign court judgments, so a Grant of Probate or Letters of Administration is only supporting evidence. Heirs must still petition a Thai court for the appointment of an estate administrator in respect of assets located in Thailand.

Section 1754 requires an estate action to be brought within one year from when the heir knew or ought to have known of the death, and in no case more than ten years from the death. Estate creditors are likewise subject to a one-year period from knowledge of the death. Importantly, Supreme Court authority holds that an heir already in possession of estate property cannot always rely on prescription against co-heirs.

Yes. Under section 1608 the deceased may exclude an heir by an express declaration in a will or by a written instrument deposited with the competent official, and section 1609 allows that exclusion to be withdrawn the same way. Alternatively a will can leave the whole estate to others, because Thai law has no forced-heirship share as some European systems do.

No. Section 1606 excludes an heir as unworthy where, for example, a final judgment finds they intentionally caused the deceased's death, they used fraud or duress to procure or revoke a will, or they forged, destroyed or concealed a will. The deceased may, in certain of those cases, grant written forgiveness as the section provides.

Make a separate Thai will for Thai assets with a clearly stated scope; keep a complete inventory of assets and title documents with copies held by your legal adviser; name a substitute administrator; have foreign marriage and birth certificates translated and legalised in advance; and review the will after every marriage, divorce, birth or significant purchase.

Yes, and it is the recommended structure for anyone holding Thai-situs assets. The Thai will should be expressly limited to assets located in Thailand — condominium units, Thai bank accounts, vehicles and Thai company shares. The critical drafting point is the revocation clause: the Thai will must state that it does not revoke the foreign will, and the foreign will should carve out Thai assets. Without matching carve-outs, a later general revocation clause can accidentally cancel the earlier document.

A private will under section 1656 is written, dated and signed before at least two witnesses present at the same time — fast, private and inexpensive. An Amphur will under section 1658 is dictated to the district officer, who records it and retains the original in government custody. The Amphur form is far harder to challenge on authenticity and cannot be lost or hidden, which usually outweighs the extra time when contested claims are likely.

A foreigner may acquire land by inheritance as a statutory heir under Land Code section 93, but only with ministerial permission, which is almost never granted in practice. The Land Department therefore requires disposal of the land, normally within one year, failing which the Director-General may dispose of it. Plan ahead by leaving land to a Thai-national heir, or by converting the holding into a condominium unit within the foreign quota, which a foreign heir may keep.

Yes, provided the heir independently qualifies under Condominium Act section 19 and the building remains within the 49% foreign-ownership ratio. The heir must notify the competent official in writing within 60 days of acquisition and evidence the inward remittance of foreign currency (FET form or bank certificate). An heir who does not qualify must sell within one year.

Inheritance tax applies only to the portion exceeding THB 100 million per recipient, at 5% for ascendants and descendants and 10% for other recipients. A lawful spouse is exempt. Foreign heirs who are Thai residents, or who inherit assets situated in Thailand, fall within the charge. The return (form Phor Mor 60) is due within 150 days of receiving the inheritance.

Thailand has no non-court probate route, so banks and the Land Department require a court order appointing an estate administrator before transferring assets — even where a valid will exists. An uncontested petition filed in the court of the deceased's domicile typically takes 45–75 days, after which roughly 30 more days pass before the order becomes final and a certified copy with a finality certificate can be issued for use.

Yes, via a power of attorney to Thai counsel. A POA signed abroad must be notarised or executed before a Thai embassy officer, then legalised through the full chain (Apostille for Hague member states, Thai embassy legalisation otherwise), translated into Thai and certified by the Department of Consular Affairs before filing. Some courts also accept heir testimony by video conference instead of travel.

Legalise the original in the issuing country first (Apostille or Thai embassy legalisation), then translate it into Thai and have the translation certified by the Legalisation Division of the Department of Consular Affairs. Where the deceased was a Thai national, also report the death to the Thai embassy so a Thai death certificate is issued and the name is removed from the house registration — this materially smooths bank and Land Department steps.

Banks suspend account movement as soon as they learn of the death. Withdrawals generally require the court order appointing the administrator, although some banks allow a limited funeral-expense release against the death certificate and proof of heirship. Plan liquidity in advance through a clearly documented joint account or a life policy naming a beneficiary, since policy proceeds bypass the estate entirely.

Proceeds payable to a named beneficiary are not estate assets; they vest directly in the beneficiary and are beyond the reach of estate creditors. Provident and pension funds pay according to fund rules, which usually allow a nominated beneficiary — absent a nomination the money falls into the estate and must await the administrator. Updating beneficiary nominations after divorce or remarriage is therefore essential.

Section 1629 sets six classes: descendants; parents; full-blood siblings; half-blood siblings; grandparents; and uncles and aunts. The surviving spouse always inherits, with a share that varies by the class present — an equal share alongside descendants, one half where only the third class exists, and the entire estate where no class survives. Note that one half of the marital property is separated out before the estate is computed.

Yes, where the father has legitimated or acknowledged the child under section 1627. Acknowledgement can be shown by registration, a court judgment of paternity, or open conduct — allowing use of the surname, registering the birth as father, providing maintenance and presenting the child publicly as his own. Gather this evidence early, since courts weigh the factors together, and DNA evidence carries substantial weight.

It is valid in form if it complies with the law of the place of execution or the testator's national law under the Conflict of Laws Act B.E. 2481. In practice it must still be legalised abroad, translated into Thai, certified by the Department of Consular Affairs and accepted by the Thai court in the administrator petition. That path takes considerably longer than a locally executed Thai will and carries translation-interpretation risk.

Sometimes, with caveats. Lifetime gifts leave the estate, so no court order is needed for those assets. However gift tax applies above the exempt thresholds under the Revenue Code, Land Department transfer fees apply, a gift may be revoked for ingratitude, and creditors can seek to set aside a fraudulent transfer. Evaluate tax exposure and outstanding debts together before gifting.

Thai law does not recognise trusts created to hold domestic property, other than capital-market trusts under specific legislation. A foreign trust attempting to register title to land or a condominium will normally be refused. Workable alternatives are shareholding in a genuinely operating company, a properly drafted Thai will, and life insurance with named beneficiaries to deliver liquidity outside the estate.

Under section 1601 heirs are liable to estate creditors only up to the value of the assets they receive; personal assets are not exposed. The administrator must collect assets and settle debts and outstanding tax before distribution. Creditors must sue within one year of knowing, or having reason to know, of the death and in no case more than ten years after death. Preparing a complete asset and liability schedule early prevents most disputes.

The mortgage runs with the property, so an heir takes the asset subject to it. The route is to obtain the administrator order, notify the bank so the debt can be assumed by a qualifying heir or refinanced in the heir's name, or sell the property to redeem the mortgage. Keep servicing the loan meanwhile: enforcement of the mortgage removes negotiating leverage and typically realises below-market value.

Run three workstreams in parallel in week one. First, obtain multiple legalised sets of the death certificate for overseas use. Second, have all heirs sign consent letters and powers of attorney at once while together, or notarise them separately in their own countries. Third, obtain certified Thai civil-registration records evidencing family relationships. Working in parallel typically saves three to five weeks against a sequential approach.

Yes, and it should. Courts give primary weight to the testator's intention and will depart from the nomination only where the nominee is legally disqualified — a minor, an incompetent person or an undischarged bankrupt — or is plainly unsuitable. Always nominate at least one alternate in case the first choice predeceases the testator or declines the role.

Review every three years and after any major life event: marriage, divorce, a new child, buying or selling property, permanent relocation, or a change of nationality. Keep the original somewhere secure but accessible, such as a law firm with a document register, or the district office for an Amphur will. A bank safe deposit box alone is a poor choice, since opening it after death itself requires a court order.

Where no statutory heir in any of the six classes survives, there is no spouse and no will, the estate escheats to the State under section 1753. A long-term carer, unregistered partner or close friend has no automatic entitlement. If you want a partner, friend or charity to benefit, a will naming them is the only reliable mechanism.

Common grounds are lack of testamentary capacity, duress or fraud, failure to comply with the statutory form, and interested witnesses — a gift to a witness is void. An action to revoke a testamentary disposition must generally be brought within three months of learning of the ground, and never more than ten years after the testator's death. Video-recording the signing and obtaining a contemporaneous medical capacity assessment sharply reduce contest risk.

Heirs abroad may appoint a lawyer or trusted person by power of attorney, but the document must be signed before a Thai consular officer at an embassy or consulate, or before a local notary and then legalised in sequence. Prepare the passport, proof of heirship such as a birth or marriage certificate, and the death certificate; the power of attorney should be drafted in wording the court and Land Department accept, signed with certification, translated and certified, then the original sent to Thailand. Powers drafted too broadly are frequently refused by courts and registrars, so have the litigating lawyer draft it before signature.

A foreign spouse can inherit as a statutory heir or under a will, but landholding remains governed by the Land Code, which requires a foreign national who inherits land to dispose of it within the period set by the Director-General of the Land Department, generally one year. Prepare the death certificate, marriage registration, title deed, the court order appointing an estate administrator, and the passport; apply for the administrator appointment, register the transfer of inheritance, then complete the disposal within the period. Condominium units under the Condominium Act follow different conditions, and buildings can be held separately from land — plan the ownership structure during life.

Prepare the death certificate, the deceased's house registration marked as deceased, marriage or divorce registration, children's birth certificates, a schedule of assets and liabilities, consent letters from the other heirs, the will if any, and the applicant's ID card. File the petition with the court where the deceased was domiciled, attend the hearing, and receive the appointment order, then obtain a certified copy with a certificate of finality for registration purposes. Expect several months depending on the court's caseload and how complete the file is; a non-consenting heir requires further examination, so settle matters with all heirs before filing.

Banks freeze accounts once they learn of the account holder's death and will release funds only to an estate administrator holding a court order. Prepare the appointment order with the certificate of finality, the death certificate, the administrator's ID card, and the passbook or account number; file with the branch where the account was opened or the bank's estate department, and the bank will verify, close the account and transfer the balance as the administrator directs. Using the deceased's ATM card after death carries legal risk, so notify the bank immediately and keep evidence of the notification.

Under the Inheritance Tax Act B.E. 2558 an heir receiving a net value above the statutory threshold from the same estate pays tax only on the excess, and the deceased's spouse is exempt. Prepare the death certificate, evidence of the assets received such as title deeds, share registers and passbooks, and valuation documents; value what you received, file the inheritance tax return with the Revenue Department within the statutory period from receipt, and pay or apply to pay by instalments. Different asset classes use different valuation bases, so run the valuation alongside the administrator appointment so the filing deadline is not missed.

It can, if it complies with the formal requirements of the country where it was made or with Thai form requirements, since the Thai court examines formal validity and intention — but in practice it must be translated and legalised before use. Prepare the original will or a court-certified copy, the death certificate, certified translations, proof of heirship, and evidence of the Thai assets; certify in the country of execution, legalise at a Thai embassy or the Department of Consular Affairs, translate, then petition the Thai court for an administrator. Dispositions of Thai immovable property may conflict with Thai law and be unenforceable, so make a separate Thai will for Thai assets.

Heirs are not liable beyond the estate property that devolves to them under the Civil and Commercial Code, so creditors may recover from the estate rather than from an heir's personal assets. Prepare a schedule of assets and liabilities, evidence of debts such as loan agreements and demand letters, the death certificate, and the appointment order; complete the schedule, settle debts in order of priority, then distribute the remainder to the heirs. An heir who uses estate property before debts are settled may become answerable to creditors, so never distribute before every creditor has been identified.

A child inherits from the father once acknowledged, which is proved by registration of legitimation, a court judgment, or conduct showing open acknowledgment such as use of the surname and provision of maintenance; the right to inherit from the mother always exists without proof. Prepare the birth certificate, house registration, evidence of surname use, evidence of maintenance such as transfer records or photographs, and the death certificate; assemble the evidence, petition the court to confirm status where no registration exists, then proceed with the inheritance. Such cases require a hearing, so registering legitimation during life removes the issue entirely.

The lowest-risk practice is a separate will per asset jurisdiction, each stating clearly which country's assets it covers and expressly not revoking wills made for other countries. Prepare an asset schedule by country, title documents such as deeds or share registers, your passport, and beneficiary details; complete the schedule, take advice in each country on form and tax, then execute according to each jurisdiction's requirements. A broadly worded revocation clause in one will can destroy all the others, so have the interlocking wording reviewed across every will before signature.

The administrator must collect the assets, prepare an estate inventory, settle debts, and distribute to heirs according to their entitlements, acting honestly and with the care of a prudent person. Prohibited conduct includes using estate property personally, entering transactions in which the administrator has a conflicting interest without consent, and concealing assets from heirs. Prepare the court order, the asset schedule, evidence of debt settlement and transfer documents; complete the inventory within the statutory period, report to the heirs, then distribute. Heirs may apply to remove the administrator and claim damages, so keep every document and an inventory heirs can inspect.

They can where all heirs agree and the assets are not of a type requiring a court order to transfer, such as unregistered movable property. For land, condominium units, vehicles, shares and bank accounts, registrars and banks generally require an administrator appointment order. Prepare the death certificate, proof of heirship for everyone, a fully signed deed of estate division, and evidence of the assets; draft the deed setting out precisely who receives what, sign before witnesses, and add signature certification where it will be used abroad. Agreements silent on liabilities usually become disputes later, so have a lawyer draft it and address the debts too.

We combine the adviser and the executor-support role: we map the heirs and the asset schedule across every country, identify which assets need a court order and which can transfer directly, draft the administrator petition, file it and follow the hearing schedule, liaise with banks and the Land Department once the order issues, produce translations and legalisation for heirs abroad, and compute and file inheritance tax. Send us the death certificate, house registration, proof of heirship, and the assets you know of. Tax deadlines and the disposal period for a foreign heir's land run in parallel, so start the consultation as soon as possible after the death.