Foreigners Inheriting Land — Restrictions and Lawful Options

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.

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.

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.

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.

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.

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 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.

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.

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.

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.

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.

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.

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.