How Does Thai Inheritance Law Work for Foreigners?

Overview

Thai inheritance law is governed by the Civil and Commercial Code B.E. 2468 (1925), Book VI (Sections 1599–1649). For foreigners, inheritance in Thailand involves unique challenges, especially regarding land ownership.

Statutory Heirs

Thai law defines six classes of statutory heirs (in order of priority):

1. Descendants (children, grandchildren) 2. Parents 3. Brothers and sisters (full blood) 4. Brothers and sisters (half blood) 5. Grandparents 6. Uncles and aunts

The surviving spouse inherits alongside whichever class of heirs exists.

Wills in Thailand

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Types of Valid Wills

Holographic will: Entirely handwritten, dated, and signed by the testator

Witnessed will: Written (typed or handwritten), signed before two witnesses

Public will: Made before the district chief (Amphoe) with two witnesses

Secret will: Sealed and declared before two witnesses and the Amphoe

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Requirements

Testator must be at least 15 years old

Must be of sound mind

Cannot be made under duress or undue influence

Two witnesses required (except holographic)

Can Foreigners Inherit Land?

This is the most complex issue. Under the Land Code B.E. 2497 (1954):

- Foreigners cannot own land in Thailand (with very limited exceptions)

If a foreigner inherits land, they must dispose of it within one year

Failure to dispose results in the Director-General of the Land Department selling the land

Foreigners CAN inherit condominiums (subject to foreign quota limits)

Foreigners CAN inherit buildings/structures (but not the land beneath)

Probate Process

1. File petition at the court with jurisdiction over the deceased's domicile

2. Court appoints estate administrator 3. Administrator inventories assets and notifies creditors 4. Debts are settled from the estate 5. Remaining assets distributed to heirs 6. Process typically takes 6–12 months

Tax Implications

Inheritance tax applies to estates exceeding 100 million THB

Rate: 5% for ascendants/descendants, 10% for others

Below 100 million THB: no inheritance tax

Gift tax may apply to lifetime transfers

Related Guides

[Inheritance & Succession Law](/inheritance-succession-law)

[Intestate Succession](/blog/die-without-will-thailand-intestate-succession)

[Making a Thai Will](/blog/making-will-thailand-foreigners-guide)