Inheritance and Wills in Thailand: What a Foreigner Needs to Know

Why This Should Be Understood in Advance

If you own assets in Thailand - a condominium unit, a bank account, a vehicle, or shares in a local company - it is worth understanding the rules by which those assets will pass to your heirs. Thai inheritance law is structured differently from the Russian or European systems most people are familiar with, and real property carries additional restrictions for foreigners. Without advance planning, heirs will have to navigate the Thai court system, and the process can stretch on for months.

Inheritance in Thailand is governed by Book VI of the Civil and Commercial Code (hereinafter 'CCC'), sections 1599-1755. Wills are addressed in sections 1646-1672.

Whether a Separate Thai Will Is Needed

The law does not require a foreigner to have a Thai will specifically. A foreign will is in principle recognised in Thailand, provided it has been translated into Thai, legalised, and authenticated in the prescribed manner. In practice, however, a separate Thai will almost always simplifies matters, particularly if you have:

• real property in Thailand (a condominium unit, or land rights held through ownership structures);
• a spouse who is a Thai national;
• permanent residence in Thailand, or local bank accounts and other assets.

The principal advantage is that heirs will not need to legalise and translate a foreign document or prove its validity to a Thai court. A document drafted in accordance with Thai law is accepted by the court directly.

Forms of Will

The CCC provides for several forms of will. The simple written form under section 1656 is most commonly used by foreigners. Its requirements are:

• the will must be in writing and dated on the day of signing;
• the testator must sign it in the presence of at least two witnesses;
• both witnesses must sign the document simultaneously, attesting the testator's signature.

Notarisation is not required - the witnesses play the central role. An important rule: a beneficiary (heir) and that person's spouse may not serve as witnesses (section 1653), as any disposition in their favour would otherwise be void.

It is advisable to include a territorial scope clause in the will, stating that it covers only assets located in Thailand and is governed by Thai law. This allows two non-conflicting documents to coexist: one for Thai assets and one for property in other countries.

Other forms also exist - a public (registered) will executed at a district office (Amphur) and a secret will - but these require the Thai language and local registration of residence, and are therefore rarely suitable for foreigners.

If There Is No Will: Intestate Succession

In the absence of a will, the estate is distributed according to the statutory order of heirs (section 1629 of the CCC). The law establishes six classes, and each subsequent class inherits only if no heirs of the preceding class exist:

1. Descendants (children, then grandchildren);
2. Parents;
3. Full siblings;
4. Half siblings;
5. Grandparents;
6. Uncles and aunts.

A surviving spouse is a separate category and inherits alongside the other classes; the spouse's share depends on who else is called to the succession.

One point deserves particular emphasis: before the estate is distributed, the spouse's share of the jointly acquired marital property (sin somros) is first set aside. This is not an inheritance - it is the spouse's own half of the communal property, which remains with the spouse regardless of the order of heirs.

Real Property: Key Restrictions for Foreigners

This is where inheritance law intersects with foreign ownership law, and it is the most sensitive area.

• Condominium units. A foreigner may inherit a unit, but may retain ownership only if the foreign ownership quota for the building is not exceeded (no more than 49% of total floor area under the Condominium Act). If the quota is already exhausted, a foreign heir is required to dispose of the unit (typically by selling it) within one year.
• Land. As a general rule, a foreigner may not own land directly. Inheriting land as a statutory heir is formally possible, but retaining ownership is not: the Land Department will require a sale within a prescribed period. Structures involving a Thai company or a long-term lease are inherited under their own rules and warrant separate analysis.
• Sale proceeds and repatriation. When selling an inherited condominium unit with the intention of transferring the proceeds abroad, a record of the lawful inward remittance of foreign currency will be needed - specifically, the FET form (formerly known as Tor Tor 3), which the bank issues when funds are brought in for a purchase.

The Role of the Court and the Estate Administrator

A will or a death certificate alone does not allow assets to be retitled. A bank, the Land Department, or a registrar will require a court order.

• If an executor is named in the will, the court confirms the executor's authority.
• If no executor has been appointed, or if there is no will, the court appoints an estate administrator on the application of an interested party.
• An uncontested matter typically proceeds in one or two hearings, but with translations, legalisation, and waiting for a hearing date, the process takes several months in practice.

What to Check and What to Watch Out For

• Whether you have a separate Thai will under section 1656 covering your Thai assets, and whether it conflicts with any foreign will.
• Whether the formalities have been observed: a date, two witnesses, simultaneous signatures, and witnesses who are not beneficiaries.
• Whether an executor and an alternate executor are named in the will.
• Whether foreign heirs understand the condominium quota restriction (49%) and the impossibility of retaining land ownership.
• Whether documents evidencing the inward remittance of foreign currency (FET or Tor Tor 3) have been preserved for future repatriation of funds.
• Where the original will is physically stored and whether trusted persons know of its existence.
• Whether the spouse's share of the communal marital property (sin somros) has been accounted for separately from the estate.