Last Will and Testament in Thailand

Last Will and Testament in Thailand. A clear, properly executed Thai will makes an enormous practical difference for heirs and executors: it speeds transfers of Thai-situated assets (especially real estate), reduces the chance of court fights, and gives you control over guardianship of minor children and the choice of who collects and distributes your estate. Below is the explanation of the Thai legal framework, the five recognized types of will, the exact formalities that matter in practice, how foreign wills are treated, tax and probate timing, common practical pitfalls, and an actionable checklist you can use with your lawyer.

Why a Thai will matters (short version)

If you own property, bank accounts, shares, a business interest or vehicles in Thailand, the local authorities (Land Office, banks and government registries) will generally require either a Thai court probate order or an appointed estate administrator before they accept transfers. A Thai will—properly made and, ideally, registered—greatly reduces delay; a foreign will can be recognized but typically requires translation, legalization and a Thai court step to be effective on Thai assets.

Five recognized forms of will (and when to use each)

The Civil & Commercial Code recognizes five formal types of testamentary disposition. They are different in how they are made and what evidence is required:

1. Ordinary (written) will. A typed or written document signed by the testator and witnessed by at least two competent witnesses. This is the standard choice for most people.

2. Holographic will. Entirely in the testator’s own handwriting, dated and signed by that person — no witnesses required for the handwriting form, but it often leads to later disputes about authenticity.

3. Public (official) will. Made before a district official (Kromakarn Amphoe), who notes and certifies the testator’s declarations; the official copies the declaration and seals it — this format is highly reliable in practice because an official record exists.

4. Secret (closed) will. The testator places a signed testament in a sealed cover and presents it to the district officer together with witnesses; the cover is noted and sealed by the official (useful when the testator wants confidentiality).

5. Oral (verbal) will. Allowed only in exceptional situations (danger of imminent death, epidemic, war); two witnesses hear the declaration and must promptly report it to the district officer.

Choosing between them is a trade-off between convenience (ordinary or holographic) and evidential strength (public will).

Exact formalities that control validity (don’t skip these)

In practice Thai courts and registries look first for strict compliance:

• Legal capacity / age: a person under 15 cannot validly make a will; minors aged 15 or older can. The testator must have legal capacity (not adjudged incompetent).

• Witnesses: for the ordinary form the testator must sign in front of at least two witnesses present at the same time; witnesses must be competent adults (not under 20 unless married, not adjudged incompetent, not deaf/dumb/blind) and must not be beneficiaries (or spouses of beneficiaries). Fingerprints or marks are not acceptable in place of a signature except in narrowly permitted circumstances.

• No alterations: erasures or additions to a will are invalid unless re-signed by the testator and the required witnesses in the same formal manner.

Because Thai courts give weight to original documents and proper procedure, get originals signed and keep the documents in safe custody.

Registration, public wills and the Amphur advantage

Registration is not mandatory in every case, but registering a public will at the district office (Amphur) or depositing the will with a competent official has two big practical advantages: (1) the Amphur note creates an official, sealed record that prevents loss or tampering, and (2) many Thai officials prefer to see a registered/public will because it speeds administrative recognition. If you want the fastest, lowest-friction path for Thai property transfers, make a public (Amphur) will or at least file a copy with the Amphur that covers the Thai assets.

Executors, guardians and administration — how things operate after death

• Executor / administrator: a will may name an executor (ผู้จัดการมรดก). The named person should be competent and willing; if there is no valid executor, heirs or an interested party can apply to the court for appointment of an administrator. The executor’s duties include collecting assets, settling debts, filing tax returns, paying liabilities, and distributing the residue. Thai offices usually act only on a court probate order appointing the administrator for transfers of land and some other assets.

• Minor guardians: a parent may nominate a guardian for minor children in the will; the court generally respects such a nomination but the court formally appoints the guardian under statutory rules and will refuse clearly unsuitable nominees.

Practical tip: name backup executors/guardians and a local Thai-registered bank account to receive estate funds.

Foreign wills, conflicts and practical cross-border points

Foreign wills are recognized in Thailand if valid under the law where they were made and if they do not conflict with Thai public order — but recognition commonly requires legalization/translation and a Thai court step (probate or administrative application) before Thai assets will be transferred. For expatriates owning land or condominiums, a separate Thai will limited to Thai assets (or a bilingual will prepared to work in Thailand) is the easiest way to avoid cross-jurisdictional confusion.

Inheritance tax, timing and the critical 150-day deadline

Thailand’s Inheritance Tax Act applies only when the aggregate inheritance from one decedent to a recipient exceeds THB 100 million; direct descendants/ascendants pay 5% on the excess, other heirs pay 10%, and a surviving spouse is generally exempt for most transfers. If tax is payable the liable person must file the inheritance tax return and pay within 150 days from receipt (or within the statutory periods that follow if an administrator is appointed). Missing the 150-day deadline can trigger substantial penalties.

Common pitfalls (and how to avoid them)

1. Relying on a foreign will alone. Make a Thai will (or a Thai-language codicil) for Thai assets.

2. Unsigned or improperly witnessed wills. Use local counsel or a district official for execution to avoid technical invalidity.

3. Not naming backups or failing to appoint an executor who can appear in court. Thai courts often require personal attendance; name someone locally able to act.

4. Ignoring inheritance tax timing. Plan liquidity for potential tax liability and note the 150-day filing window.

Practical checklist — what to do now

• Decide whether to make a single bilingual will or a separate Thai will limited to Thai assets.

• Draft an ordinary (written) will and sign it before two competent witnesses in Thailand (or make a public will at the Amphur). Keep originals locked and file a certified copy with counsel or the Amphur.

• Name an executor (and a backup), specify guardians for minors, and itemize Thai assets (land title/chanote numbers, bank account details, company registration numbers).

• Keep up-to-date valuations and prepare a short estate box (title deeds, bank details, original will location, passports).

• Discuss inheritance tax exposure with a Thai tax adviser and plan funds to meet any 150-day payment obligation.

Bottom line

A properly executed Thai will — preferably public/registered for Thai real estate — materially reduces friction and delay for heirs. For most expats the pragmatic approach is a bilingual (Thai + home language) testament limited to Thai assets, an appointed local executor, and early tax planning for the 150-day filing window.