Last Will and Testament in Thailand

A Last Will and Testament in Thailand is a legally enforceable declaration of how a person (the testator) wishes their assets to be distributed upon death. Governed primarily by the Civil and Commercial Code (CCC), Book V, Chapters I–IV, the law provides both formal requirements and substantive principles relating to testamentary freedom, forced heirship (in some cases), and probate procedure.

Foreigners with assets in Thailand—such as real estate, bank accounts, vehicles, or shares—are strongly advised to execute a Thai will for those assets. Without a valid will under Thai law, their estate will be distributed through intestate succession rules, which may not align with their preferences or foreign legal systems.

II. Governing Law

The legal basis for wills and succession in Thailand is found in the following provisions:

• Civil and Commercial Code (CCC), Sections 1646–1710: Covers types of wills, revocation, heirship, probate, and administrator duties.
• Civil Procedure Code: Governs the court process for probate.
• Foreign Business Act & Land Code: May restrict inheritance of certain assets by foreign heirs.

III. Legal Capacity and Limitations

A. Capacity to Make a Will

Under Section 1645 of the CCC:

• The testator must be at least 15 years old.
• Must be of sound mind at the time of making the will.
• Wills made under coercion, fraud, or mistake are voidable.

A foreigner may legally make a will in Thailand, provided they have testamentary capacity under Thai law—even if they are not a resident.

IV. Forms of Wills Under Thai Law

The CCC recognizes five types of wills, each with specific formalities:

1. Ordinary Written Will (Section 1656)

• Must be in writing
• Signed by the testator
• Must be signed by at least two witnesses, present at the same time
• Does not need to be notarized or registered

Most common form. It can be written in any language, but a Thai translation will be required in court.

2. Holographic Will (Section 1657)

• Entirely handwritten by the testator
• Must include date and signature
• No witnesses required

Limitation: Easily challenged if handwriting is disputed or if the document is damaged.

3. Public Will (Section 1658)

• Made orally before a District Officer (Amphur) and two witnesses
• Officer must record the declaration and signatures

Highly secure, as it is formally registered with the state.

4. Secret Will (Section 1660)

• Sealed document submitted to a District Officer in the presence of witnesses
• Testator signs on the seal
• The contents are not disclosed to witnesses

Rarely used due to complexity and administrative caution.

5. Oral Will (Section 1659)

• Allowed only under exceptional circumstances (e.g., imminent death)
• Must be made before at least two witnesses
• Valid only if written wills are not possible

This form is extremely limited and often leads to disputes.

V. Revocation and Modification

A. Revocation

Under Section 1695 of the CCC:

• A will may be revoked at any time by the testator.
• Revocation may be express (by a new will or declaration) or implied (by destruction or inconsistency with a later will).

B. Codicils

• Amendments to a will must follow the same formal requirements as the original will.
• Codicils are legally binding if validly executed.

VI. Content of a Thai Will

Typical Clauses Include:

• Identification of the testator (passport number, address)
• Revocation of previous wills
• Appointment of an executor (with power of sale, if applicable)
• Specific bequests (e.g., land, bank accounts, vehicles)
• Residuary clause (to allocate any remainder of the estate)
• Appointment of guardian for minor children (optional)
• Signatures and witness declarations

The will must clearly identify assets located in Thailand, particularly land, as foreign ownership of land is highly regulated.

VII. Forced Heirship and Family Protection

Unlike civil law jurisdictions (e.g., France or Germany), Thailand does not impose forced heirship rules for private wills. The testator may generally distribute assets at will, including to non-family members or charities.

However:

• In intestate cases (no valid will), the CCC establishes a strict order of heirs under Section 1629, including:
  1. Descendants
  2. Parents
  3. Siblings (full)
  4. Half-siblings
  5. Grandparents
  6. Aunts and uncles

Spouses receive one-half of marital property and may inherit as a statutory heir depending on which class survives.

VIII. Probate and Estate Administration

A. Court Process

• The Thai court must grant probate authority to the executor (or appoint one) through an application under the Civil Procedure Code.
• Required documents:
  • Death certificate
  • Original will and certified translation (if in a foreign language)
  • Proof of assets (e.g., land title deed, bank account)
  • Identification of heirs

B. Duties of the Executor

• Take control of estate assets
• Notify creditors
• Pay debts and taxes
• Distribute remaining assets according to the will

Executors are fiduciaries under Thai law and may be held liable for mismanagement.

IX. Taxation of Inherited Assets

A. Inheritance Tax

• Imposed under the Inheritance Tax Act B.E. 2558 (2015).
• Applies only to heirs receiving more than THB 100 million in total assets.
• Rate:
  • 5% for direct descendants or ascendants
  • 10% for others

B. Gift Tax (as a proxy)

• Used where inheritance tax does not apply.
• Applies to inter vivos transfers exceeding certain thresholds.
• Subject to personal income tax unless exempted (e.g., parental support).

X. Foreigners and Thai Wills

Key Considerations:

• Foreigners can make a will under Thai law for Thai assets.
• Having a separate will for Thai property avoids probate complications in multiple jurisdictions.
• Wills made abroad must meet Thai legal standards to be probated in Thailand.
• Foreign heirs may face restrictions on owning certain assets, such as land, unless specifically exempted by law.

XI. Common Pitfalls and Legal Risks

1. Failure to appoint an executor with power of sale for real property.
2. Omission of Thai-specific assets in a foreign will.
3. Improper witnessing or signature formalities—renders the will invalid.
4. Ambiguous beneficiary designations, especially if names and identification numbers are missing.
5. Assuming joint ownership bypasses succession—Thai law does not recognize survivorship rights in the same way as some foreign jurisdictions.

XII. Conclusion

A Last Will and Testament in Thailand is more than a personal statement of intent—it is a legal instrument that must conform to precise procedural requirements under the Civil and Commercial Code. For both Thai nationals and foreigners, having a valid and enforceable Thai will simplifies estate settlement, ensures assets pass according to one’s wishes, and avoids the rigid distribution rules of intestate succession.

In cross-border estates, dual wills may be advisable, with careful legal coordination to avoid contradictions. Where significant Thai-based assets are involved, failure to draft a valid Thai will could lead to administrative delays, forced sales, and unintended heirs under Thai law.