Estate Planning for Expats in Thailand: International + Thai Wills

TL;DR

An expat with Thai assets — a condominium, bank accounts, vehicles, business shares — should have both a Thai will and a home-country will, drafted to operate in parallel without conflict. Thai succession is governed by Book V of the Civil and Commercial Code B.E. 2468 (1925) (CCC), Sections 1599-1755; estate tax by the Inheritance Tax Act B.E. 2558 (2015). Thai courts will apply Thai law to Thai-situate assets; foreign wills are not refused but require translation, legalisation, and re-litigation that can delay administration by 12-24 months. Statutory shares for spouse, children, and parents under Sections 1635-1645 constrain testamentary freedom in important ways. Inheritance tax is 5% for lineal descendants/ascendants/spouse and 10% for other heirs, on amounts above the THB 100 million threshold per heir. The executor (ผู้จัดการมรดก) must be Court-appointed after death; nomination in the will is highly persuasive but not self-executing.

Why Two Wills, Not One

Two coordinated wills are usually superior to a single global will because:

• Thai assets in a Thai will let the Thai Probate Court (จัดการมรดก) work directly from a Thai-language document with Thai witnesses — no translation, no legalisation, no foreign-law expert evidence.
• Foreign assets in a home-country will avoid Thai-court jurisdictional disputes and align with home-country probate practice.
• The two are drafted with express geographic limitation clauses ("This Will disposes only of my estate situate in Thailand") and a non-revocation clause so that the later-dated Thai will does not accidentally revoke the home-country will, or vice versa.

A single global will is workable but creates friction at every Thai land office, bank, and registry that processes the estate.

Forms of Thai Will (CCC Section 1656)

For expats, the Ordinary Witnessed Will drafted bilingually (Thai + English, with the Thai version controlling) is standard. The Public Document Will is best where intra-family conflict is foreseeable.

Statutory Shares: The Mandatory Limits

Under CCC Sections 1635-1645, the statutory heirs (ทายาทโดยธรรม) are ranked in six classes; the surviving spouse always shares. Headline rules:

• Class 1 — descendants (children, grandchildren). Spouse takes equal share with each child.
• Class 2 — parents. Spouse takes half if Class 1 absent; parents take other half.
• Class 3-6 — siblings, grandparents, uncles/aunts. Spouse takes progressively larger share as the class number rises.

A will can override these defaults, but the doctrine of "reserved portion" (Section 1564 for child support and the broader practical impact on community-property division under Section 1474) constrains disinheritance of children and spouse. Importantly, Thailand recognises community property (สินสมรส) between spouses under Sections 1471-1474 — half of community property belongs to the surviving spouse before the will operates, regardless of testament.

Executor (Manager of the Estate)

Under CCC Sections 1711-1733, the executor (ผู้จัดการมรดก) is appointed by the Probate Court on motion of an interested party. The Court routinely follows nominations in the will, but is not bound by them where:

• The nominee is unwilling or unable to act;
• There is credible opposition (e.g., conflict of interest);
• The estate involves complex assets that require professional administration.

The appointment process — cadastral search, publication of notice, Court hearing — typically takes 3-6 months for uncontested cases and 12+ months for contested or complex estates.

Inheritance Tax (B.E. 2558 (2015) / 2015)

Thailand reintroduced inheritance tax in 2015. Headline parameters:

• Threshold: THB 100 million per heir — only the excess is taxed.
• Rates: 5% for lineal descendants/ascendants and the spouse; 10% for other heirs.
• Scope: Assets in Thailand and certain Thai-deemed-situate assets (Thai shares, Thai-registered vehicles, Thai bank accounts).
• Exempt: Transfers between spouses; donations to certain charities and the State.
• Filing: Within 150 days of receiving the inheritance; payable in instalments over up to 5 years on collateral.

A separate gift tax regime (Revenue Code B.E. 2481 (1938) amendments effective 2016) catches large lifetime transfers to discourage circumvention.

Common Pitfalls

Avoid these traps:

• Relying solely on a foreign will. Thai courts can apply it, but require certified translation, MFA legalisation, foreign-law expert evidence, and added court time — 12-24 months of administrative drag.
• Not nominating an executor. The family faces a fight over appointment; nominate clearly, ideally a Thai-resident professional or trusted family member.
• Ignoring community property (สินสมรส). Half of community property belongs to the surviving Thai spouse before the will takes effect. Drafting that ignores this can produce results the testator did not intend.
• Drafting two wills that revoke each other. Without a geographic limitation clause and a non-revocation clause, the later will may inadvertently revoke the earlier — leaving foreign assets intestate.
• Overlooking inheritance tax. For estates near or above THB 100 million per heir, structure (lifetime transfers, charitable bequests, generation-skipping) can materially reduce tax.
• Failing to update. Marriage, divorce, birth of children, sale of a major asset, or acquisition of a new asset — each is a trigger to review both wills.

FAQs

1. Can my children inherit my Thai condo if I leave it to my Thai partner in my will?

Yes, the will controls — subject to statutory shares of any Thai-married spouse (community property) and forced-heirship limits for minor children. The condo's freehold/foreign-quota status is a separate issue dealt with by the Land Office.

2. Do I need to register my Thai will?

No, except for the Public Document Will and Secret Document Will, which are lodged at the Amphur. An ordinary witnessed will is valid as written; registration is optional and primarily evidentiary.

3. Does Thailand recognise foreign trusts for estate planning?Thai law does not have an internal trust concept (only the limited statutory trust under the Trust for Transactions in Capital Market Act B.E. 2550 (2007)). Foreign trusts are generally not effective to hold Thai-situate real property.

4. Is a digital will (e-signature) valid in Thailand?

No — Thai wills require physical signatures and physical witness attestation under CCC Section 1656.

5. Should my Thai will be in Thai or English?

Best practice is bilingual, with the Thai version expressly controlling. A purely English will can be admitted but requires certified translation at probate.

Related Reading

• Making a Will in Thailand as a Foreigner
• Thai Inheritance Law for Foreigners
• Document Legalisation via MFA
• Expat Tax Guide Thailand 2026