Thailand Inheritance for Foreigners: Wills and Succession

Overview of Thai Succession Law

Thai inheritance law is governed by Book VI of the Civil and Commercial Code (CCC), Sections 1599-1649. These provisions establish how property is distributed when someone dies, whether through a valid will (testate succession) or without one (intestate succession).

For foreigners with assets in Thailand or married to Thai nationals, understanding succession law is essential for proper estate planning. Thai law applies to all property located in Thailand, regardless of the owner's nationality.

                Key Principle: Under CCC Section 1620, Thai succession law governs the distribution of all movable and immovable property located in Thailand, even if the deceased was a foreign national. Your home country's laws may govern assets located elsewhere.
            

When Thai Succession Law Applies

All immovable property (land, buildings, condos) located in Thailand
Movable property (bank accounts, vehicles, investments) located in Thailand
Thai company shares and business interests
Any property physically present in Thailand at time of death

Intestate Succession Rules

If you die without a valid will (intestate), Thai law prescribes exactly how your Thai assets will be distributed. CCC Sections 1629-1631 establish six classes of statutory heirs.

Classes of Statutory Heirs

Heirs inherit in order of priority. If there are heirs in a higher class, lower classes receive nothing (with the exception of the surviving spouse).

Class 1: Descendants

Children, grandchildren, great-grandchildren (legitimate or legitimized). Adopted children have equal rights to biological children.

Class 2: Parents

Father and mother of the deceased, if living.

Class 3: Brothers and Sisters of Full Blood

Siblings who share both parents with the deceased.

Class 4: Brothers and Sisters of Half Blood

Siblings who share one parent with the deceased.

Class 5: Grandparents

Paternal and maternal grandparents of the deceased.

Class 6: Uncles and Aunts

Brothers and sisters of the deceased's parents.

The Surviving Spouse's Special Position

The surviving spouse (whether Thai or foreign) has special inheritance rights under CCC Section 1635. The spouse inherits alongside other heirs rather than in a separate class:

Heirs Present	Spouse's Share	Other Heirs' Share
Class 1 heirs (descendants)	Equal share with children	Remaining divided among children
Class 2 or 3 heirs	One-half of estate	One-half divided among them
Class 4, 5, or 6 heirs	Two-thirds of estate	One-third divided among them
No heirs in any class	Entire estate	N/A

Important: The spouse only has inheritance rights if the marriage was legally registered. Common-law partners, regardless of how long they lived together, have no automatic inheritance rights under Thai law.

Creating a Valid Thai Will

Creating a proper Thai will ensures your assets in Thailand are distributed according to your wishes rather than intestate succession rules. Thai law recognizes several forms of wills under CCC Sections 1656-1672.

1. Will Made by Document (Recommended)

Must be in writing
Testator must sign in presence of at least 2 witnesses
Witnesses must sign in presence of testator
Must state date of making
No notarization required but recommended

2. Holographic Will

Entirely handwritten by testator
Must state date, month, and year
Must be signed by testator
No witnesses required
Higher risk of challenges

3. Public Document Will

Made before the Amphur (District Office)
Testator declares wishes to official
Official records and reads back
Testator and witnesses sign
Strongest form of will

4. Secret Will

Written and signed by testator
Sealed and presented to Amphur
Declared to be testator's will
Official endorses on envelope
Rarely used in practice

Essential Elements of a Thai Will

For a will to be valid and enforceable in Thailand, it must include:

Testamentary capacity: The testator must be at least 15 years old and of sound mind
Clear identification: Full name, nationality, passport/ID number of testator
Date: Day, month, and year the will was made
Revocation clause: Statement revoking all previous wills
Property identification: Clear description of assets covered
Beneficiary identification: Clear identification of who receives what
Executor appointment: Named person to administer the estate
Signature: Testator's signature (and witnesses if required)

Language Considerations

A Thai will can be written in any language, but practical considerations favor Thai or bilingual versions:

Thai courts and the Land Office prefer Thai-language documents
A bilingual Thai/English will may be most practical
Certified translations may be required for foreign-language wills
Ensure the translator is certified and the translation is notarized

Property Inheritance Restrictions for Foreigners

The most significant complication for foreigners inheriting Thai property relates to land. While foreigners can inherit, land ownership restrictions still apply.

Critical Restriction: Foreigners cannot own land in Thailand (Land Code Section 86). This restriction applies even when inheriting from a Thai spouse or family member. If you inherit land, you must dispose of it within a specified period.

Inheriting Land as a Foreigner

Under CCC Section 1627 and the Land Code, a foreign heir who inherits land must:

Report the inheritance to the Land Office
Dispose of the land within 1 year of the inheritance becoming known
Sell to a Thai national or other qualified owner
If not disposed of within the time limit, the Director-General of the Land Department may order a sale

What Foreigners CAN Inherit

Condominium units: If within the 49% foreign ownership quota, foreigners can inherit and retain condo ownership
Buildings without land: Structures on leased land or with superficies rights may be inheritable
Leasehold rights: Registered lease rights can often be inherited (check lease terms)
Bank accounts: Thai bank accounts pass to heirs without nationality restrictions
Vehicles: Cars, motorcycles, and other movables can be inherited
Company shares: Thai company shares can be inherited (FBA restrictions may apply)

Planning Around Land Restrictions

If your estate includes Thai land and you wish to benefit foreign heirs, consider these strategies:

Cash bequest: Direct that land be sold and proceeds go to foreign beneficiaries
Life estate: Grant usage rights (usufruct) to foreign beneficiaries while land passes to Thai heirs
Company structure: Hold property through a properly structured Thai company (subject to FBA compliance)
Insurance policies: Name foreign beneficiaries on life insurance, which bypasses probate

Joint Accounts and Beneficiary Designations

Proper structuring of bank accounts and financial products can simplify inheritance and provide immediate access to funds.

Thai Bank Accounts

Individual accounts: Frozen upon death, released only through probate
Joint accounts: Surviving account holder retains access to their portion; deceased's share may require probate
POD (payable on death): Not commonly available in Thailand

                Practical Tip: Keep essential funds in accounts accessible to your spouse or trusted person. Consider maintaining some funds in your home country for immediate family needs if probate delays occur.
            

Life Insurance

Life insurance policies with named beneficiaries provide several advantages:

Proceeds typically bypass probate entirely
Immediate payment to beneficiaries
Foreign beneficiaries can receive funds without Thai succession procedures
Ensure beneficiary designations are current

International Estate Planning Considerations

Foreigners with assets in multiple countries face complex estate planning challenges. Coordination between jurisdictions is essential.

Multiple Wills Strategy

Many international estate planners recommend separate wills for each jurisdiction where you hold significant assets:

Thai will: Covers all Thai-situated assets
Home country will: Covers assets in your country of citizenship
Other jurisdictions: Additional wills if you have assets elsewhere

Coordination Critical: Multiple wills must be carefully coordinated to avoid conflicts. A general revocation clause in one will could inadvertently revoke valid wills in other jurisdictions. Work with attorneys in each relevant country.

Tax Implications

Inheritance may trigger tax obligations in multiple jurisdictions:

Thailand: Inheritance tax of 5-10% applies to inheritances exceeding 100 million THB (approximately $2.8 million)
Home country: Estate, inheritance, or gift taxes may apply depending on your citizenship and domicile
Double taxation: Some countries have treaties that prevent double taxation of inheritances

Probate Process in Thailand

Even with a valid will, probate is typically required to transfer Thai assets:

1

Petition the Court

File a petition with the Thai Civil Court to be appointed estate administrator or executor. Include death certificate, will (if any), and asset documentation.

2

Court Hearing

The court examines the petition and may require testimony. If no objections, the court appoints an administrator.

3

Asset Collection

The administrator collects and inventories estate assets, pays debts and expenses, and prepares for distribution.

4

Distribution

Assets are distributed according to the will or intestate succession rules. Court may need to approve final distribution.

Thai probate typically takes 6-12 months for straightforward estates, but can take significantly longer for complex or contested cases.

Practical Estate Planning Steps

Regardless of your age or asset level, basic estate planning provides peace of mind and protection for your loved ones.

Essential Actions

Create a Thai will: Cover all your Thai assets with a properly executed Thai will
Coordinate with home country estate plan: Ensure Thai and home country wills work together
Inventory Thai assets: Maintain a current list of all Thai property, accounts, and investments
Name an executor familiar with Thailand: Choose someone who can navigate Thai procedures
Review beneficiary designations: Update insurance policies, investment accounts
Consider professional advice: Complex estates benefit from specialized legal and tax advice
Inform family: Ensure key family members know your plans and where to find documents
Review periodically: Update your estate plan when circumstances change

Frequently Asked Questions

Can my foreign spouse inherit my Thai condo?

Yes, if the condo unit is within the building's 49% foreign ownership quota, your foreign spouse can inherit and retain ownership. Verify the quota status before assuming transferability.

What happens to my Thai bank account when I die?

The account is frozen until an administrator is appointed through probate. Your will can specify who receives the funds, but they cannot access it until court procedures are completed.

Do I need a Thai attorney to create a Thai will?

While not legally required, a Thai attorney can ensure your will meets all legal requirements and is properly executed. This is especially important for significant assets or complex situations.

What if my Thai and foreign wills conflict?

Conflicts create significant problems and delays. Ensure your wills are coordinated to cover different assets without overlap. Each will should clearly state which assets it covers and not use broad revocation clauses.

Can I disinherit my spouse under Thai law?

A testator has broad freedom to dispose of property by will. However, a surviving spouse has certain statutory rights that may affect distributions, and disinheriting close family may invite will contests.