Last Will and Testament in Thailand. Estate planning in Thailand requires more than simply writing down your wishes. A last will and testament (Moradok) is the primary legal instrument through which an individual disposes of property upon death. Thailand’s Civil and Commercial Code (CCC), Book V on Succession, provides a structured but rigid framework for what constitutes a valid will, how it must be executed, and what happens if there is none. For foreigners with assets in Thailand — property, bank accounts, shares, or personal effects — understanding the Thai rules is vital to avoid delays, disputes, and court intervention.
The Civil and Commercial Code of Thailand, Sections 1599–1710, sets out the law of succession. Key points:
A person may freely dispose of their estate by will, subject to rules on formality and public order.
In the absence of a valid will, succession follows statutory intestacy rules, which prioritize heirs in six classes (descendants, parents, siblings, half-siblings, grandparents, uncles/aunts). The surviving spouse has special rights.
Thai courts have exclusive jurisdiction over succession proceedings for assets located in Thailand, regardless of the deceased’s nationality.
For foreigners, this means that even if a foreign will exists, Thai courts will scrutinize whether it meets Thai formal requirements when dealing with Thai property.
Under the CCC, any person of sound mind and at least 15 years of age may make a will. Persons under 15 cannot; those aged 15–20 may make a will but cannot make other binding contracts without consent of their legal representative.
Soundness of mind is often litigated; evidence of mental illness, dementia, or coercion can invalidate a will.
The CCC recognizes several valid forms. Each has strict requirements:
Entirely handwritten, dated, and signed by the testator.
No witnesses required.
Any typed or pre-printed part invalidates the whole document.
Simple but risky: handwriting disputes often arise.
The most common.
Must be in writing, signed by the testator before at least two witnesses present simultaneously, who then also sign.
Witnesses must be over 20 and not otherwise disqualified.
Testator declares wishes before a district official, who writes and reads it aloud.
Two witnesses must confirm.
Very strong evidentiary value, rarely challenged successfully.
Testator signs a closed document and delivers it to an official before witnesses.
Rarely used due to cumbersome process.
Only valid in extreme emergencies (e.g., imminent death in war or disaster).
Must be made before at least two witnesses and reduced to writing as soon as possible.
Courts interpret this narrowly.
A Thai will should clearly state:
Identification of the testator (full name, ID/passport, domicile).
Date and place of execution.
Appointment of heirs and legatees, with precise details.
Appointment of an executor (person responsible for administering the estate).
Disposition of specific assets (land, condo, bank accounts, shares, vehicles).
Residual clause covering any assets not specifically mentioned.
Guardianship appointment for minor children, if relevant.
Ambiguity often leads to probate disputes. Clear identification of property (title deed number, bank account details) is highly recommended.
The executor (Phu Patibat Moradok) is critical. They represent the estate in probate court, collect assets, pay debts, and distribute to heirs. Executors must be capable adults and not bankrupt or otherwise legally incapacitated. Thai courts supervise their work closely.
If no executor is named, heirs must petition the court to appoint one — delaying administration. For foreigners, it is prudent to appoint a trusted person in Thailand, or at least someone willing and able to attend court.
Land and condominiums: foreigners may inherit land but cannot register ownership except in rare cases (e.g., special Board of Investment permission). Instead, they must sell within a year. Condominiums can generally be inherited if foreign quota is available.
Bank accounts: banks will not release funds without probate order, even if the heir is named.
Shares in Thai companies: transfer requires updating shareholder list and notifying the Ministry of Commerce.
A will may be revoked by:
Making a new will expressly revoking the old one.
Destroying the will with intent to revoke.
Inconsistent provisions in a later will.
Codicils (amendments) are recognized but must follow the same formalities as the original will.
All wills involving Thai property must be probated in the Thai courts. The process:
Executor or heir petitions the provincial court where the deceased last resided or where property is located.
Court examines validity of will, capacity of testator, witness testimony if needed.
If valid, court issues an order appointing executor and authorizing estate administration.
Executor collects assets, pays debts/taxes, distributes property per will.
This process can take months; complex estates may take years, especially if heirs contest validity.
A foreign will (e.g., made in the UK or USA) can cover Thai assets, but:
Thai courts will check if it meets Thai formalities.
If not, it may be rejected, leading to intestacy.
Best practice: make a separate Thai will limited to Thai assets, executed in a form Thai courts accept, and harmonized with your home-country will to avoid conflicts.
Capacity challenges: alleging the testator lacked mental capacity.
Undue influence: claims that one heir coerced or manipulated the testator.
Forgery disputes: especially with holographic wills.
Ambiguous drafting: unclear identification of heirs or property.
Executor misconduct: mismanagement, self-dealing, or failure to distribute.
Use the witness form or public document form rather than holographic for evidentiary strength.
Choose reliable witnesses — avoid heirs or beneficiaries to reduce challenges.
Translate into Thai if the testator is foreign — many Land Offices and courts prefer or require a Thai version.
Appoint a capable executor and an alternate.
Include guardianship clauses if minor children are involved.
Keep the will in a safe but accessible location — district office registration adds security.
Thailand abolished inheritance tax for most heirs but reintroduced it in 2015 for very high-value estates. Currently:
Inheritance over 100 million THB may be subject to tax (10% for non-direct descendants, 5% for direct descendants/spouse).
Normal transfers (e.g., land registration fees) may also apply.
A last will and testament in Thailand is more than a personal declaration — it is a highly formal legal act scrutinized by courts. Without proper form, heirs face delays and possible intestacy. For foreigners, the safest approach is to prepare a Thai-compliant will limited to local assets, appoint a strong executor, and align it with any foreign will.