Last Will and Testament in Thailand

Last Will and Testament in Thailand. Drafting a Last Will and Testament is an essential step in managing one’s estate and ensuring that assets are distributed according to personal wishes. In Thailand, as in many jurisdictions, a will provides clarity, reduces the risk of disputes among heirs, and facilitates the administration of an estate. Both Thai nationals and foreigners who own assets in Thailand—such as land, condominiums, bank accounts, vehicles, or personal belongings—are strongly advised to have a valid will that conforms to Thai law.

This article provides an in-depth guide to the legal framework, types, requirements, and practical considerations involved in preparing and executing a Last Will and Testament in Thailand.

Legal Framework

The preparation, execution, and enforcement of wills in Thailand are governed by:

Civil and Commercial Code (CCC), Book VI: Succession (Sections 1599–1755).
Relevant procedural laws regarding probate proceedings in the Thai courts.

The CCC specifies formal requirements for validity, revocation, and probate of wills.

Importance of a Will in Thailand

Without a valid will, the estate of a deceased person (intestate succession) is distributed according to statutory heirs defined in Section 1629 of the CCC:
1️⃣ Descendants (children, grandchildren)
2️⃣ Parents
3️⃣ Full-blood brothers and sisters
4️⃣ Half-blood brothers and sisters
5️⃣ Grandparents
6️⃣ Uncles and aunts

The surviving spouse has rights as both a statutory heir and a marital property co-owner (sin somros).

The default rules may not reflect the wishes of the deceased, especially for foreigners with complex family or asset structures. A will ensures:

Assets are distributed per the testator’s intentions.
Appointment of an executor of choice.
Clear instructions for guardianship of minor children (where applicable).

Types of Wills Recognized Under Thai Law

Thailand recognizes several forms of wills:

1️⃣ Ordinary Written Will (Holographic Will)

Made in writing.
Signed by the testator.
Signed by at least two witnesses who are present at the same time and attest the signature.

2️⃣ Public Will

Declared before a district officer (amphur) and two witnesses.
The officer records the testator’s declaration in an official register.

3️⃣ Secret Will

Signed by the testator and sealed.
Delivered to the district officer before two witnesses.
Less common due to procedural complexity.

4️⃣ Oral Will (Privileged Will)

Permitted only in exceptional circumstances (e.g., imminent danger of death).
Requires declaration before at least two witnesses.

👉 Note: Oral wills are rare and often difficult to prove in court.

Formal Requirements

Key legal requirements for a valid will in Thailand:

The testator must be at least 15 years old (Section 1704 CCC).
The testator must have sound mind at the time of making the will.
Witnesses must be of legal age (over 20 years old) and capable of understanding the act.
Witnesses must not be beneficiaries or spouses of beneficiaries (Section 1706 CCC).

Failure to comply with formalities renders the will void or unenforceable.

Language of the Will

A will can be drafted in Thai, English, or other languages.
However, a Thai-language version is recommended or required for probate proceedings.
Foreign language wills must be translated and certified for use in Thai courts.

Appointing Executors and Guardians

The testator may appoint:
✅ An executor to administer the estate, manage debts, and distribute assets.
✅ A guardian for minor children (subject to court approval).

An executor can be an individual, law firm, or trust company.

Property that Can Be Disposed of by Will

Thai and foreign currency bank accounts.
Real property (land, condominium units).
Personal property (vehicles, jewelry, household goods).
Shares in Thai companies.
Intellectual property rights.

⚠ Foreigners and Land Ownership

Foreigners cannot inherit land directly (except under rare exemptions). The land must be disposed of within a specified period (generally 1 year), or else the Ministry of Interior may require the sale of the land.

Revocation and Amendment

A will may be revoked wholly or partly by a subsequent will or by an express revocation (Section 1695 CCC).
Physical destruction of the will with intent to revoke is also valid revocation.
Amendments should be done through a codicil or by creating a new will.

Probate Process in Thailand

When the testator dies:
1️⃣ The executor or an interested party files a petition for probate in the Thai Civil Court (usually where the estate is located).
2️⃣ The court verifies:

Validity of the will.
Competence of the executor.
Claims of creditors and heirs.

3️⃣ The court issues an order appointing the executor to administer the estate.

Intestate Succession

In the absence of a valid will:

The estate is distributed according to the order of statutory heirs.
The court will appoint an administrator (usually one of the heirs).
Marital property is divided first; then, the deceased’s share is distributed among heirs.

Tax Implications

Thailand imposes:

Inheritance tax: Applicable on inherited assets exceeding THB 100 million, at rates of 5% (descendants) or 10% (others).
Gift tax: May apply where assets are transferred before death to avoid inheritance tax.

Transfer fees and duties apply to certain inherited properties (e.g., land).

Common Issues and Disputes

⚠ Unclear drafting

Ambiguous clauses may result in court challenges or disputes among heirs.

⚠ Multiple wills

Care must be taken where multiple wills exist (e.g., separate wills for Thai and foreign assets) to avoid unintended revocation.

⚠ Witness ineligibility

Wills witnessed by beneficiaries or their spouses are void as to those beneficiaries’ entitlements.

⚠ Undue influence or fraud

Grounds for contesting a will in court.

Practical Considerations for Foreigners

Foreigners should draft separate wills for Thai assets to facilitate probate.
Consider appointing a Thai-resident executor familiar with local procedures.
Seek professional legal advice on land inheritance issues.

Conclusion

A carefully prepared Last Will and Testament in Thailand ensures that a person’s estate is managed and distributed in accordance with their wishes while minimizing legal complications for heirs. Given the procedural and substantive nuances of Thai succession law — especially where foreign nationals or complex estates are involved — professional drafting and proper execution of a will are essential to safeguarding one’s legacy.