The Six Classes of Statutory Heirs and the Spouse's Share

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.