Last Will and Testament in Thailand

Drafting a Last Will and Testament in Thailand is a vital step in ensuring that one’s assets are distributed according to their intentions upon death. While Thai law permits both Thai nationals and foreigners to make legally binding wills in Thailand, the process must comply with the formalities outlined in the Civil and Commercial Code (CCC), Book VI – Succession, to be enforceable.

Failure to execute a valid will may result in the default rules of intestate succession being applied, which could distribute property in ways the deceased did not intend—especially problematic in blended families, mixed-nationality marriages, or situations involving foreign assets.

This article provides a comprehensive legal guide to drafting a will in Thailand, focusing on the types of wills, legal formalities, choice of law for foreigners, revocation and modification, and probate procedures.

1. Legal Framework for Wills in Thailand

1.1 Governing Law

• Civil and Commercial Code (CCC), Sections 1646–1710

• Conflict of Laws Act B.E. 2481 (1938) for foreign nationals

• Inheritance Tax Act B.E. 2558 (only applies in limited high-value cases)

1.2 Who Can Make a Will in Thailand?

• Must be at least 15 years old

• Must be of sound mind

• Can be Thai or foreign national with assets or legal residence in Thailand

2. Types of Wills Under Thai Law

Thai law recognizes several forms of wills, each with its own formal requirements:

2.1 Ordinary Written Will (Holographic Will) – Section 1656 CCC

• Most common form

• Must be:

  • In writing

  • Signed by the testator

  • Dated at the time of signing

Witnesses are not legally required, but including them helps establish authenticity and validity during probate.

2.2 Public Will (Deposited with District Office) – Section 1658

• Made orally in front of a District Officer (Amphur)

• Testator declares will in presence of two witnesses

• Officer records and signs it; kept on official file

Highly reliable and recommended for complex estates or high-value assets.

2.3 Secret Will – Section 1660

• Testator signs sealed document

• Presented to District Officer with two witnesses

• Not commonly used due to complexity and risk of formal defects

2.4 Will Made During Imminent Danger of Death – Section 1657

• Verbal will made before at least two witnesses

• Valid only for one month, unless confirmed in another valid form

This emergency will form is temporary and intended for life-threatening situations only.

3. Essential Elements of a Valid Will

A valid Thai will should clearly identify:

• The testator’s full legal name and ID/passport

• Date and place of execution

• Revocation clause (revoking prior wills)

• Appointment of executor(s)

• List of specific bequests

• Residual clause (disposition of remainder of estate)

• Guardianship nominations (if applicable for minor children)

• Signatures of testator and witnesses (if used)

4. Appointment of Executors and Guardians

4.1 Executor

• Individual (or legal entity) named to administer the estate

• Must be legally competent and over 20 years of age

• Executor must apply to the Thai court for appointment under Section 1711 CCC

In large or complex estates, consider naming a professional executor or lawyer.

4.2 Guardian for Minor Children

• Can be nominated under Section 1585 CCC

• Court has final discretion but generally honors parental wishes

5. Foreign Nationals: Jurisdiction and Applicable Law

5.1 Validity of Foreign Wills in Thailand

• Thailand generally recognizes foreign wills, if:

  • Complies with law of testator’s nationality or place where the will was made

  • Translated and certified into Thai

  • Does not violate Thai public order or inheritance restrictions

5.2 Thai Will for Thai Assets

• Advisable for foreigners with assets in Thailand (land, condos, bank accounts) to create a Thai will

• Simplifies probate and avoids translation/authentication delays

6. Inheritance Tax and Forced Heirship

6.1 Inheritance Tax Act B.E. 2558

• Applies only if estate exceeds THB 100 million per heir

• Tax rate:

  • 5% for descendants

  • 10% for others

6.2 Forced Heirship?

• Thailand does not impose forced heirship

• Testator can distribute assets freely unless:

  • Doing so violates public order

  • Property held jointly with spouse (e.g., Sin Somros)

7. Marital Property and Testamentary Limits

Thailand recognizes two categories of property in marriage:

Testators must ensure they do not attempt to will their spouse’s half of Sin Somros property. Doing so may result in that portion being invalidated during probate.

8. Revocation and Modification

8.1 Revocation

• A new will automatically revokes all or part of previous wills if inconsistent

• Explicit revocation clause is advisable

• Can also be revoked by physical destruction with intent to revoke

8.2 Codicils

• Amendments to an existing will must:

  • Follow same formalities as a will

  • Be clearly linked to the original will

9. Probate and Estate Administration in Thailand

9.1 Court Process

• Thai courts supervise probate proceedings under the Civil Procedure Code

• Executor or heir applies for appointment as administrator

• Requires:

  • Certified copy of will

  • Death certificate

  • Heir identification

  • Estate inventory

No will? Then the estate is distributed according to intestate succession rules (see below).

10. Intestate Succession Rules (If No Will Exists)

Under Section 1629 of the CCC, heirs are prioritized as follows:

1. Descendants (children, grandchildren)

2. Parents

3. Full-blood siblings

4. Half-blood siblings

5. Grandparents

6. Uncles and aunts

The spouse shares in the estate under a different calculation (Sections 1635–1636), depending on which heir class survives.

Conclusion

Drafting a Last Will and Testament in Thailand offers certainty and control over one’s assets and personal affairs after death. While Thai law permits flexible testamentary freedom, compliance with formal requirements, registration procedures, and local laws concerning marital and immovable property is essential to ensure that the will is enforceable and not challenged in court.

Foreign nationals with Thai-based assets, particularly land or condominium units, should consider a separate Thai will for local estate administration. Careful planning with the assistance of a qualified Thai legal professional can avoid ambiguity, reduce probate costs, and ensure that the estate is administered as intended.