Last Will and Testament in Thailand. A clear, correctly executed will in Thailand is the single most effective way to speed transfers of Thai-situated assets (land, condominium units, bank accounts, company shares), reduce family disputes and avoid lengthy court probate. This guide explains the legal forms recognized in Thailand, the exact execution formalities that commonly make or break a will, how public (Amphur) wills work in practice, cross-border issues for foreign wills, inheritance-tax timing you must budget for, and a concrete execution checklist you can hand to your lawyer or the district clerk.
The legal frame — five statutory forms of will
Thai law recognizes five formal types of testamentary disposition: (1) an ordinary/written will, (2) a holographic (hand-written) will, (3) a public (official) will made before the district officer (Amphur), (4) a secret (closed) will deposited sealed with the Amphur, and (5) an oral will allowed only in emergency circumstances. Each type carries different evidential strength and technical requirements — pick the form that matches the risk profile of your assets.
Exact formalities — what will-makers must not get wrong
Thai courts and registries are highly technical about execution. Key points that cause most post-death fights:
- Signature and witnesses: an ordinary will must be dated and signed by the testator in the presence of at least two competent witnesses, who must also sign. Witnesses must be adults of sound mind and must not be beneficiaries (or the spouse of a beneficiary). These witness rules are routinely tested in litigation.
- Holographic wills: must be entirely handwritten by the testator and signed — no witnesses are required, but authenticity disputes are more common.
- No unauthorised alterations: erasures or later additions invalidate clauses unless re-signed by the testator (and witnesses where required). Even small scribbles can be fatal in court.
Because tiny formal errors are fatal, execute in front of counsel or at the Amphur when your estate includes land, company shares or high-value assets.
Public (Amphur) wills — why they matter for Thai assets
A public will recorded at the Amphur is certified by a district official and kept as an official local record. Practically, that registration is often the fastest way to convince banks and the Land Office to act without resorting to a full court probate — for real estate in particular a public will or a court-appointed administrator are the two routes the Land Office recognizes most readily. For executors and heirs this reduces delay and avoids a lengthy court appointment process.
Executors, probate and Land Office mechanics
- Executor (ผู้จัดการมรดก): name a primary executor and at least one backup who can appear in Thailand (attend Amphur/Land Office, sign bank forms, liaise with counsel). If no capable local executor exists, heirs must apply to a Thai court to appoint an administrator — slower and costlier.
- Land transfers: even with a valid will, the Land Office commonly requires either the Amphur’s certified copy of a public will or a court probate order appointing the administrator before it will register transfer of a chanote (title deed). Draft your will to list chanote numbers and account details so registries can act on clear instructions.
Foreign wills and cross-border recognition — practical realities
Foreign wills can be recognized in Thailand, but recognition normally requires official translation, legalization/attestation and a Thai court or Amphur step. A foreign probate alone rarely lets Thai registries transfer title without additional Thai procedures. For expatriates owning Thai assets the pragmatic approach is a separate Thai will limited to Thai-situs assets (bilingual if helpful) or at minimum a Thai-legalized translation and clear local executor appointment. Expect extra time and a court hearing if relying solely on a foreign will.
Inheritance tax — thresholds, rates and the 150-day filing rule
Thailand’s inheritance tax applies only where the value received from a decedent by a recipient (after allowable deductions) exceeds THB 100 million; above that threshold direct descendants and ascendants typically pay 5% on the excess while other heirs pay 10% (spouses commonly enjoy exemptions depending on the asset). Critically, any tax due must be filed and paid within 150 days from the date of receipt/transfer — the 150-day deadline is a frequent practical pitfall for estates that lack ready liquidity. Budget for this timing in your estate plan.
Special drafting points that avoid future fights
- Bilingual will for cross-border clarity: prepare a Thai and an English version; specify which language controls for Thai assets.
- Precise asset schedules: list chanote numbers, condominium unit numbers, bank account numbers, policy numbers and company registration IDs — this avoids registry follow-ups.
- Backup executors & local agents: name a Thai-resident executor or professional trustee who can act quickly on death.
- Contingency clauses for land & foreign beneficiaries: include alternate devisees or a sale-and-divide mechanism if foreign transfer would be blocked by the Land Code or condo foreign-quota rules.
- Powers for executors: give express power to sell, settle taxes, obtain certificates and pursue or defend claims — courts prefer clear authority.
Practical execution checklist — what to do today
- Decide whether a public Amphur will (best for land) or a private ordinary will is right for you. If you own chanotes or company shares, prefer a public will or lodge a copy with counsel.
- Draft precise schedules (title/chanote numbers, account numbers, company IDs).
- Execute with two competent independent witnesses (or make a public will at the Amphur) and keep originals in a safe place; give a certified copy to your Thai lawyer or deposit with the Amphur.
- Name a local executor and at least one backup who can appear at the Amphur/Land Office.
- Discuss inheritance-tax exposure and the 150-day liquidity requirement with a Thai tax adviser so funds are available to pay any tax when due.
Final practical note
A will that looks simple on a page can create months of delay if Thai formalities or land/foreign-ownership rules are ignored. For certainty on Thai assets: make the will locally (or deposit a Thai-registered public will), appoint a local executor, schedule precise asset identifiers, and plan liquidity for the 150-day tax window.