Last Will and Testament in Thailand

Last Will and Testament in Thailand. In Thailand, the creation and execution of a Last Will and Testament are governed by Book VI of the Civil and Commercial Code (CCC), Sections 1599 to 1755. This legal framework outlines both testate succession (by will) and intestate succession (default distribution). The Thai legal system permits both movable and immovable assets to be disposed of through a will, provided that the will conforms to specific legal formalities.

For foreign nationals with property or family interests in Thailand, estate planning is essential to ensure the enforceability of their testamentary intent within the Thai jurisdiction. Wills that fail to comply with statutory form are void in whole or in part, and the estate will be subject to statutory succession rules.

II. Testamentary Capacity and General Principles

A. Legal Capacity of the Testator (Section 1654 CCC)

To make a valid will under Thai law:

• The testator must be at least 15 years old

• Must be mentally competent at the time of execution

• The will must be executed voluntarily, without coercion, fraud, or mistake

If any of these conditions are not met, the will is considered null and void in its entirety.

III. Types of Wills Recognized under Thai Law

There are five legally recognized forms of wills under Thai law, each with distinct procedural requirements and evidentiary weight.

1. Ordinary Written Will (Section 1656 CCC)

This is the most commonly used form:

• Must be in writing

• Must be signed by the testator

• Must be signed by two competent witnesses, present at the same time

• Must be dated

No notarization is required, but failure to comply with formalities renders the will invalid.

2. Holographic Will (Section 1657 CCC)

• Entirely handwritten by the testator

• Must be dated and signed

• No witnesses are required

• Typed or dictated versions are not valid

Though simple, holographic wills are often disputed due to handwriting or authenticity challenges.

3. Public Will (Section 1658 CCC)

Executed before a competent official (e.g., district officer):

• The will is orally declared by the testator

• The officer writes down the declaration, reads it aloud, and the testator confirms

• Two witnesses must be present and sign the written will

This format carries strong evidentiary weight, making it preferable for complex estates or when disputes are anticipated.

4. Secret Will (Section 1660 CCC)

• Will is written and sealed in an envelope by the testator

• Delivered to an official in the presence of at least two witnesses

• The official and witnesses sign the envelope

Rarely used due to its procedural complexity and limited evidentiary strength.

5. Oral Will in Emergency Situations (Section 1659 CCC)

• Permitted only under imminent danger of death or other emergency (e.g., natural disaster, war)

• Requires two witnesses, who must record and submit the oral declaration immediately

The validity lasts only for one month unless the testator survives and makes a formal will.

IV. Key Clauses in a Thai Will

Minimum Clauses

• Declaration of intent to dispose of property

• Identification of the testator and heirs

• Appointment of executor(s)

• Specific bequests or general distribution

• Revocation of previous wills (if applicable)

• Date and signatures of testator and witnesses (if required)

Optional Clauses

• Guardianship provisions for minor children

• Instructions for funeral or religious rites

• Establishment of a trust (though Thailand does not formally recognize trusts, certain contractual arrangements may simulate one)

• No-contest clauses, though these have limited enforceability in Thai law

V. Intestate Succession in Absence of a Will

Where no valid will exists, the estate devolves per Section 1629 CCC, in the following order:

1. Descendants

2. Parents

3. Full siblings

4. Half-siblings

5. Grandparents

6. Uncles and aunts

Each class excludes the next, except that parents always inherit alongside descendants.

Rights of the Spouse (Section 1635 CCC)

• Shares the estate with heirs from the applicable class

• Is entitled to a portion equal to one child, if children inherit

• Automatically retains half of the community property (Sin Somros)

VI. Probate and Administration Process

A. Opening Probate

• Initiated by the executor or an heir in the Civil Court

• Required documents:

  • Original will

  • Death certificate

  • Evidence of assets

  • ID of heirs and executor

  • Proof of relationship (if applicable)

B. Appointment of Executor

The court examines the validity of the will and appoints the executor if the will is valid and the executor is competent. If the will is invalid or silent, the court may appoint an administrator.

C. Asset Distribution

Upon court approval, the executor:

• Pays off debts, taxes, and funeral expenses

• Transfers assets to heirs per the will or law

• Submits a final report to the court

The process can take 6–12 months, depending on the complexity and presence of disputes.

VII. Foreign Wills and Cross-Border Estates

Under Section 37 of the Conflict of Laws Act B.E. 2481, a foreign will is valid in Thailand if:

• Made in accordance with the law of the place of execution, testator’s nationality, or Thailand

However, for a foreign will to be enforceable in Thailand, it must:

• Be translated into Thai

• Be certified by the issuing authority

• Be legalized by the Thai embassy/consulate abroad and then again by the Thai Ministry of Foreign Affairs

• Go through probate in Thailand

Foreign wills covering immovable property in Thailand are subject to Thai inheritance law regardless of foreign governing law clauses.

VIII. Taxation on Inheritance

Under the Inheritance Tax Act B.E. 2558, tax is imposed when:

• Inheritance exceeds THB 100 million

• Recipient is an individual (not a juristic person)

Additional taxes may apply at the Land Department upon transfer of real estate, including:

• Transfer fees: 2% of appraised value

• Stamp duty: 0.5% (if applicable)

IX. Will Disputes and Challenges

Grounds for challenging a will include:

• Lack of capacity or coercion

• Improper execution (e.g., missing signatures or witnesses)

• Forgery

• Fraud or undue influence

The court may declare a will partially or wholly void. In contentious cases, witnesses and handwriting experts may be called to testify.

X. Conclusion

The law governing Last Wills and Testaments in Thailand is formally structured and procedurally sensitive. Failure to comply with legal requirements often results in total invalidity, leading to distribution under intestate succession. For testators—especially foreign nationals—clear planning, proper execution, and understanding the legal distinctions in Thai succession law are essential for ensuring that the estate passes according to intent and without unnecessary litigation.