Last Will and Testament in Thailand. A Last Will and Testament is a vital legal instrument that enables individuals to determine how their estate will be distributed upon death. In Thailand, both Thai nationals and foreigners with assets in the Kingdom are strongly encouraged to prepare a will to avoid intestacy, minimize disputes, and ensure that their wishes are respected. This guide explores the legal framework, forms, requirements, and practical considerations associated with wills under Thai law.
Legal Framework
The laws governing wills and succession in Thailand are found primarily in:
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Civil and Commercial Code (CCC), Book VI: Succession (Sections 1599–1755)
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Procedural laws related to probate and estate administration
The CCC sets out rules on how a will must be made, interpreted, and executed, as well as the process for distributing the estate in the absence of a will (intestacy).
Intestacy vs. Testamentary Succession
If a person dies intestate (without a valid will), their estate is distributed among statutory heirs under Section 1629 of the CCC, in the following order of priority:
1️⃣ Descendants
2️⃣ Parents
3️⃣ Full-blood brothers and sisters
4️⃣ Half-blood brothers and sisters
5️⃣ Grandparents
6️⃣ Uncles and aunts
The surviving spouse shares in the inheritance depending on the class of heirs involved. Intestate succession may result in outcomes that do not align with the deceased’s wishes, especially in cases involving complex family structures or foreign heirs. A valid will ensures the testator’s intentions prevail.
Forms of Will Recognized Under Thai Law
Thai law recognizes several forms of wills, each with formal requirements:
1️⃣ Ordinary Written Will (Holographic Will)
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Must be in writing.
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Must be signed by the testator.
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Must be signed by at least two witnesses who are present at the same time and attest to the testator’s signature.
👉 This is the most common form for both Thai nationals and foreigners.
2️⃣ Public Will
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The testator declares their wishes orally before a district officer (Amphur) in the presence of two witnesses.
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The officer records the declaration in an official register.
3️⃣ Secret Will
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The testator writes and signs the will, seals it, and delivers it to a district officer before two witnesses.
👉 Rarely used due to its complexity.
4️⃣ Oral Will
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Permitted only in exceptional circumstances, such as imminent danger of death.
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Requires at least two witnesses.
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Highly vulnerable to challenge.
Essential Legal Requirements
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The testator must be at least 15 years old and of sound mind (Section 1704 CCC).
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Witnesses must:
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Be at least 20 years old.
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Not be blind, deaf, or dumb.
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Be capable of understanding the act.
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Not be beneficiaries or spouses of beneficiaries (Section 1706 CCC).
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Failure to comply with formal requirements can render a will void.
Language of the Will
A will may be written in Thai, English, or another language. However:
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A Thai version is required for probate proceedings in Thai courts.
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Foreign-language wills must be officially translated and certified for use in court.
Appointment of Executor and Guardian
Executor
The testator may appoint one or more executors to:
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Administer the estate.
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Pay debts and taxes.
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Distribute assets in accordance with the will.
👉 The executor may be an individual, law firm, or trust company. The appointment must be approved by the court during probate.
Guardian
The will can designate a guardian for minor children. The court will generally respect this appointment, unless the person is unfit.
Property Disposition in a Will
The testator may dispose of:
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Real property (condominiums, houses, land for Thai nationals)
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Personal property (vehicles, jewelry, bank accounts)
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Corporate shares and business interests
⚠ Foreigners and Land Inheritance
Foreigners cannot directly inherit land in Thailand, except in very limited circumstances (e.g., specific ministerial permission). If a foreigner inherits land, they must dispose of it within one year (Section 93, Land Code).
Revocation and Amendment
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A will may be revoked by:
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Express declaration.
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Making a new will (which revokes prior wills wholly or partly).
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Destruction of the will with intent to revoke (Section 1695 CCC).
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Amendments should be made by creating a codicil or a new will, not by making handwritten changes on the existing will, to avoid disputes.
Probate and Administration of Estate
Upon death, probate proceedings are necessary:
1️⃣ An interested party (executor, heir, or creditor) files a petition for probate in the Thai Civil Court.
2️⃣ The court:
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Examines the validity of the will.
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Confirms appointment of executor.
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Allows creditors to make claims.
3️⃣ The executor administers the estate:
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Settles debts and taxes.
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Transfers assets according to the will.
Tax and Fee Considerations
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Inheritance tax: Payable on inherited assets exceeding THB 100 million at rates of 5% (lineal heirs) or 10% (others).
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Gift tax: May apply if gifts are made shortly before death.
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Transfer fees: Real property inherited is subject to registration fees and specific business tax in some cases.
Common Issues and Risks
⚠ Ambiguity
Unclear wording can lead to conflicting interpretations and disputes.
⚠ Invalid witness participation
If a witness is also a beneficiary or the spouse of a beneficiary, the will is invalid as to that beneficiary (Section 1706 CCC).
⚠ Multiple wills
Having separate wills for Thai and foreign assets is common, but care must be taken to ensure that one will does not revoke the other unintentionally.
⚠ Undue influence or lack of capacity
These are common grounds for challenging a will in court.
Practical Considerations for Foreigners
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It is prudent for foreigners with assets in Thailand to execute a separate Thai will to cover their Thai assets, drafted in Thai or with an official Thai translation.
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The will should clearly address:
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Executor appointment.
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Beneficiary details.
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Specific property to avoid confusion.
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Consider appointing a local executor to manage administrative processes effectively.
Case Example
👉 A British national with a condominium and Thai bank account in Bangkok drafts a Thai will naming his spouse and daughter as beneficiaries, appointing a Thai law firm as executor. Upon his death, the law firm files for probate, the court validates the will, and the assets are distributed per his wishes within nine months.
Conclusion
A carefully drafted Last Will and Testament is crucial to protecting one’s assets and ensuring that they are distributed according to personal wishes under Thai law. Given the formal requirements and potential complexities—especially for foreigners—it is advisable to engage qualified legal assistance to prepare a will that meets all legal standards and minimizes risks of future disputes.