Last Will and Testament in Thailand

The execution and administration of a Last Will and Testament in Thailand are governed by a codified civil law regime. While the process is relatively straightforward under the Thai Civil and Commercial Code (CCC), complexities arise in cross-border estates, blended families, and matters involving foreign nationals or international assets. Understanding the legal requirements and limitations on testamentary freedom is essential to ensuring effective estate planning and minimizing the risk of litigation.

This article provides a comprehensive examination of testamentary laws in Thailand, focusing on will formalities, statutory heirs, succession rights, probate procedures, and foreign-related estate issues.

1. Legal Framework and Governing Law

The law on wills and succession in Thailand is set out in:

• Civil and Commercial Code, Book V (Succession), Sections 1599–1755

• Supplemented by Ministerial Regulations and procedural rules on probate and estate administration

In the case of foreigners, the governing law of succession may vary depending on the location of the property (movable vs. immovable) and applicable conflict of laws principles under the Conflict of Laws Act B.E. 2481 (1928).

2. Types of Wills Recognized in Thailand

Under Sections 1655–1672 of the CCC, several types of wills are legally valid in Thailand:

2.1 Will Made in Writing and Signed Before Witnesses (Section 1656)

The most commonly used form in Thailand. Requirements:

• Must be in writing

• Must state the date of creation

• Must be signed by the testator

• Must be signed by at least two witnesses in the presence of the testator

This is considered the most legally secure format and is advisable for all persons with substantial assets or foreign property.

2.2 Holograph Will (Section 1657)

• Handwritten entirely by the testator

• Must include signature and date

• No witnesses required

This form is vulnerable to authenticity challenges and is generally disfavored unless executed in emergency conditions.

2.3 Public Document Will (Section 1658)

• Declared orally to a public officer (e.g., a district officer)

• Entered in official record

• Requires two witnesses

• Often used by elderly or illiterate testators

While secure, it is rarely used due to procedural complexity and public access.

2.4 Secret or Sealed Wills (Section 1659)

• Signed by the testator and sealed before witnesses and a public officer

• Rarely used in practice due to complicated execution

3. Who May Make a Will?

According to Section 1599:

• Any person over 15 years old may make a will

• Must be of sound mind and legal capacity

• Persons declared incompetent or with court-appointed guardians may not make a will unless authorized

A will made under duress, fraud, or undue influence is voidable.

4. Testamentary Freedom and Legal Limitations

4.1 General Rule

Thailand follows the principle of testamentary freedom, allowing testators to distribute their estate at their discretion.

4.2 Forced Heirship

Unlike civil law jurisdictions such as France or Germany, Thailand does not mandate reserved shares for heirs. However:

• A testator cannot dispose of property that is not solely theirs (e.g., jointly owned marital property)

• Certain family obligations (e.g., spousal maintenance) may be enforced independently of the will

4.3 Disinheritance

A testator may disinherit statutory heirs by explicitly stating so in the will (Section 1648). Silence will result in default succession rules applying to any undisposed portion of the estate.

5. Statutory Heirs Under Thai Law

In the absence of a valid will or for undisposed assets, intestate succession applies. Section 1629 lists six classes of statutory heirs, ranked in the following order:

1. Descendants (children, grandchildren)

2. Parents

3. Brothers and sisters of full blood

4. Brothers and sisters of half blood

5. Grandparents

6. Uncles and aunts

Surviving spouses are also considered statutory heirs and may inherit in combination with the classes above.

6. Common Clauses and Estate Planning Tools

A valid Thai will often includes:

• Appointment of executors (Section 1711)

• Identification and allocation of assets

• Nomination of guardians for minor children

• Funeral and religious instructions

• Specific bequests (e.g., real estate, bank accounts, shares)

• Revocation of earlier wills

Use of testamentary trusts is not recognized under Thai law, although certain functions may be structured through appointment of fiduciaries or conditions precedent.

7. Formalities and Witness Requirements

Key formalities under Thai law:

• Witnesses must be of legal age and sound mind

• Witnesses may not be beneficiaries

• The date of execution must be clearly indicated

• A will can be revoked by:

  • Making a new will

  • Destroying the old will with intent to revoke

  • Express revocation

Failure to observe required formalities may result in the will being declared void under Section 1669.

8. Probate and Estate Administration

8.1 Filing for Probate

Upon death, the will must be submitted to the Civil Court (or provincial court) to open probate. If the will names an executor, they must:

• Apply for appointment order

• Submit original will, death certificate, and asset inventory

• Notify statutory heirs of the proceedings

If no executor is named, heirs or creditors may apply to be appointed.

8.2 Court Procedures

• Notice is published in a newspaper and posted at the deceased’s last residence

• A hearing is held to confirm the will’s validity

• The court issues a court order granting probate

• The executor is empowered to administer and distribute the estate

Average timeline: 3–6 months, longer in contested estates

8.3 Duties of the Executor

• Inventory assets and debts

• Pay estate taxes and liabilities

• Distribute remaining assets according to the will or law

• Prepare final report and close the estate

Executors are fiduciaries and may be held liable for mismanagement.

9. Cross-Border and Foreign Nationals’ Wills

9.1 Foreign Wills in Thailand

A will made abroad can be enforced in Thailand if it meets the formalities of Thai law or the law of the place where it was made. However:

• Translations and legalization by Thai consulate are required

• Thai courts will examine jurisdiction and applicability under conflict rules

Where real estate is located in Thailand, Thai law governs disposition regardless of nationality (lex situs principle).

9.2 Dual Wills

For foreigners with assets in multiple countries, it is often advisable to:

• Prepare a Thai-specific will for Thai assets

• Ensure it does not revoke or conflict with foreign wills

Coordination is essential to avoid accidental revocation or double probate.

10. Estate Tax and Reporting

Thailand abolished estate tax in 1997 and reinstated it in 2016. The Inheritance Tax Act B.E. 2558 provides:

• Tax applies to estates exceeding THB 100 million

• Tax rate:

  • 5% for direct descendants and ascendants

  • 10% for others

Executors must file tax returns and may be personally liable for non-payment.

Gifts made within five years of death may be subject to the Gift Tax, under the Revenue Code.

Conclusion

Thai law offers individuals broad testamentary freedom, but estate planning should be done with strict attention to legal form, succession rights, and property rules. Failure to execute a valid will may result in unintended intestate distribution, conflict among heirs, or difficulties in cross-border enforcement.

Foreign nationals must understand that while their citizenship may influence some succession rights, Thai law governs immovable property within Thailand, and court probate is required before estate administration can proceed.