Estate Planning
Your Legacy in Thailand Deserves a Plan
Foreign nationals who build lives in Thailand — buying property, establishing businesses, marrying Thai partners, raising families — often delay the one piece of legal planning that matters most after they’re gone. Without a valid Thai will, your assets in Thailand will be distributed under Thai intestacy rules, through a court process that can take years, cost your family significantly, and produce outcomes you never intended.
The stakes are particularly high for foreigners. Thailand does not recognise trusts. Foreign court judgments — including probate orders — cannot be directly enforced. Land inherited by a foreigner must be disposed of within one year or the government sells it. A lease, being a personal right, terminates on the lessee’s death unless the contract contains a succession clause. And company shares held through a Thai limited company pass as shares, not as property — creating a corporate governance gap that can leave your heirs locked out of the asset they thought they were inheriting.
At Samui Legal & Tax, we take a practical, bilingual approach to estate planning. We draft Thai wills that work alongside your home-country will, structure asset-holding arrangements that facilitate succession, and prepare the powers of attorney and living wills that protect you during your lifetime. When the time comes, we guide families through probate and estate administration in the Thai courts — handling a process that, for most foreign families, is unfamiliar and daunting.
What We Handle
Comprehensive Estate Planning for Expat Life
Thai Will Drafting & Execution
We prepare bilingual wills (Thai and English, executed simultaneously) that comply with Section 1656 of the Civil and Commercial Code — the most common and recommended will format for foreigners. Each will is signed in the presence of two qualified witnesses, names an executor resident in Thailand, includes a jurisdiction clause limiting its scope to Thai assets, and is structured to avoid revoking your existing foreign will. We advise on all five legally recognised will formats (written, holographic, public, secret, and oral) and recommend the format best suited to your circumstances. No notarisation is required under Thai law, but proper witnessing is essential for validity.
Dual-Will Strategy
For foreigners with assets in both Thailand and their home country, a dual-will strategy is the most practical approach: a Thai will covering assets located in Thailand (property, bank accounts, company shares, vehicles) and a separate foreign will covering assets abroad. The critical requirement is that neither will revokes the other — each must contain a clause limiting its scope to a specific jurisdiction. We coordinate with your home-country lawyer to ensure both wills work together harmoniously, applying Thai conflict-of-laws rules (Act on Conflict of Laws B.E. 2481): Thai law governs succession to Thai immovable property (Section 37), while movable property follows the law of the decedent’s domicile (Section 38).
Probate & Estate Administration
When a foreign national passes away in Thailand, their estate cannot be distributed without a court order. Banks, the Land Office, the Department of Business Development, and vehicle registries all require a probate order appointing an executor or estate administrator before releasing assets. We handle the entire process: filing the petition with the Thai Civil Court, attending the hearing, securing the appointment order (typically 2–4 months), preparing the estate inventory, settling outstanding debts and tax obligations, distributing assets to beneficiaries, and filing the executor’s closing account. For families dealing with a foreign probate grant, we manage the translation, legalisation, and Thai court recognition process.
Property Succession Planning
Real estate succession for foreigners requires careful structuring because of Thailand’s foreign ownership restrictions. Condominiums: Foreign heirs can inherit a unit but must independently qualify under the 49% foreign quota; if they don’t, the unit must be sold within one year. Land: Foreigners cannot inherit land — if a foreign heir inherits land (including through a Thai spouse), they must dispose of it within one year or the Land Department sells it and retains 5%. Leases: A standard lease terminates on the lessee’s death unless a succession clause is included. Company shares: Property held through a Thai company passes as shares, not as real estate — requiring corporate governance planning alongside the will. We structure each scenario to protect your heirs’ interests.
Company Share Succession
Many foreigners on the islands hold their primary asset — a villa or business — through a Thai limited company. Upon death, the will transfers shares, not the underlying property. This creates specific challenges: the remaining shareholders must cooperate with the transfer, the board composition may change, and the company’s compliance with the Foreign Business Act must be maintained. We draft shareholder agreements with succession provisions, prepare corporate resolutions that facilitate share transfers upon death, structure the will to address share inheritance clearly, and coordinate with company directors and Thai shareholders to ensure a smooth transition of control. Without this planning, heirs can find themselves locked out of effectively accessing the asset.
Cross-Border Succession Coordination
Thailand is not a party to the Hague Succession Convention, and the EU Succession Regulation does not apply. This means cross-border succession must be managed through domestic conflict-of-laws rules and practical coordination between jurisdictions. We work with your home-country lawyers to: ensure Thai and foreign wills are compatible, manage the sequence of probate proceedings (foreign probate first is often preferable), handle the translation, legalisation, and MFA certification of foreign documents, apply for Thai court recognition of foreign probate grants, and coordinate the release of Thai assets with the transfer of assets abroad. We have experience with estates involving the UK, France, Germany, Australia, the US, and other common expatriate jurisdictions.
Powers of Attorney & Living Wills
Estate planning extends beyond death — it also means protecting yourself during your lifetime. We prepare general and specific Powers of Attorney that allow a trusted person to act on your behalf for Thai legal and financial matters (property transactions, bank dealings, government filings) if you are incapacitated or abroad. Note that Thai government offices often require standard-form POAs — we advise on which form is needed for each transaction. We also prepare Living Wills under the National Health Act B.E. 2550, which allow you to specify your healthcare preferences and end-of-life wishes — a document increasingly recognised by Thai hospitals and medical professionals.
Prenuptial Agreements & Marital Property
For foreigners married to Thai nationals, marital property law is a critical estate planning consideration. Under Thai law, property acquired during the marriage is community property (Sin Somros) — meaning each spouse owns half. Upon death, only the deceased’s half forms part of the estate; the surviving spouse retains their half automatically. Property owned before the marriage or received as a personal gift/inheritance is personal property (Sin Suan Tua). A properly registered prenuptial agreement can modify these default rules, clarifying which assets are personal and which are shared. This clarity is essential for estate planning — particularly where a foreign spouse wants to ensure assets pass to children from a prior relationship rather than defaulting to Thai intestacy rules.
Inheritance Tax Advisory
Thailand imposes inheritance tax (enacted 2016) only on the portion of an inheritance from a single decedent that exceeds THB 100 million. The rate is 10% for most heirs, reduced to 5% for ascendants or descendants. Below this threshold, no inheritance tax applies — making Thailand’s regime very favourable for most estates. However, cross-border tax implications can be significant: your home country may tax worldwide inheritances, capital gains on inherited assets, or impose estate/death taxes at much lower thresholds. We coordinate with your international tax advisors to structure bequests that are tax-efficient across both jurisdictions, including the use of lifetime gifts, phased distributions, and appropriate ownership structures.
What Happens Without a Will — The Six Classes of Statutory Heirs
Under Section 1629 of the Civil and Commercial Code, if you die without a valid will your Thai assets are distributed to these classes — in strict order of priority. The surviving spouse shares alongside the highest-ranking class.
Descendants
Children (legitimate or adopted) inherit first. With a surviving spouse, the estate is divided equally among all — each child and the spouse each take one share.
Parents
If no descendants survive, parents inherit. With a surviving spouse, the estate is split equally between the spouse and the parents. Exception: if both descendants and parents survive, they share equally.
Full Siblings
Brothers and sisters of full blood. The surviving spouse takes half; the siblings share the other half equally. Lower-class heirs only inherit if no higher class survives.
Half Siblings
Brothers and sisters of half blood. Same distribution rules as full siblings — the surviving spouse takes half, half-siblings share the remainder equally.
Grandparents
Paternal and maternal grandparents. The surviving spouse takes two-thirds; grandparents share the remaining one-third equally.
Uncles & Aunts
The most distant class. The surviving spouse takes two-thirds; uncles and aunts share one-third. If no statutory heirs exist at all, the entire estate passes to the spouse.
Five Legally Recognised Will Formats
Thai law recognises five forms of will. For foreigners, the written will (Section 1656) is almost always the recommended choice — but understanding the alternatives matters.
Written Will (§1656)
Written in any language, dated, signed by the testator and two witnesses present at the same time. No notarisation required. The standard choice for foreigners — flexible, straightforward, and universally accepted by Thai courts.
Holographic Will (§1657)
Written entirely in the testator's own handwriting, including date and signature. No witnesses required. Must be handwritten — typed or printed versions are invalid. Risk of challenge if handwriting is disputed.
Public Will (§1658)
Made before a district officer (Amphur) in the presence of two witnesses. The officer records the testator's wishes, reads them back, and all parties sign. Provides high legal certainty but requires Thai language and in-person attendance.
Secret Will (§1660)
Written and sealed by the testator, then presented to a district officer and two witnesses. The contents remain confidential until death. Useful when privacy is paramount, but rarely used in practice.
Oral Will (§1663)
Made verbally before two witnesses during imminent danger of death and only when a written will is impossible. The witnesses must petition the court within one month. Valid only in true emergency — not recommended for planning purposes.
Bilingual Written Will
Our standard approach: a written will executed simultaneously in Thai and English, meeting all Section 1656 requirements. Thai version for court and official use; English version for the testator and family. Clear, enforceable, and practical.
From Planning to Protection — Our Process
A structured approach to estate planning that addresses your unique circumstances as a foreign national in Thailand.
Asset Review
Map all Thai assets: property, leases, company shares, bank accounts, vehicles, and personal effects. Identify ownership structures and restrictions.
Family Analysis
Understand your family structure, marital property status, beneficiaries, and any existing wills or succession plans in other jurisdictions.
Structure
Design the estate plan: will provisions, dual-will coordination, lease succession clauses, corporate governance adjustments, and POA arrangements.
Execute
Draft and execute the Thai will with proper witnessing. Prepare supporting documents — POAs, living wills, shareholder agreements, and lease amendments.
Maintain
Review your estate plan whenever circumstances change — new assets, marriage, divorce, birth of children, or changes to Thai law. Keep documents current and accessible.
The 15 Estate Planning Questions Expats Ask Most
Ranked by frequency across our consultations and Thailand-wide search data. Click any question to expand.
Can a foreigner be named as executor in a Thai will?
Yes, but they should ideally be resident in Thailand to manage the court hearings, inventory, and bank dealings. If based abroad, they may need to appoint a Thai-based lawyer via Power of Attorney to handle logistics.
Can a foreigner inherit property in Thailand?
Condos: Yes, if the 49% foreign quota is available; otherwise, it must be sold within one year. Land: Foreigners cannot own land; inherited land must be sold within one year. Leaseholds: Terminate on death unless a 'succession clause' is specifically included in the lease.
Can I create a trust in Thailand?
No. Thailand does not recognise or enforce trust arrangements. Foreign wills containing trust provisions are often disregarded by Thai courts, which is why a separate Thai will with direct bequests is essential.
Can I disinherit a family member under Thai law?
Yes. You can exclude children or siblings entirely. However, you cannot disinherit a spouse from their 50% share of community property. Properly witnessed wills help defend against challenges from disinherited heirs.
Do I need a Thai will if I already have one in my home country?
Highly recommended. While a foreign will can technically be used, it must be translated, notarised, and legalised, which is costly and slow. A separate Thai will (drafted in Thai and English) with a 'jurisdiction clause' simplifies probate for Thai assets significantly.
Does Thailand have forced heirship rules?
No. Unlike many EU countries, Thailand offers full testamentary freedom. You can leave your estate to anyone, though a surviving spouse always retains their 50% share of community property (Sin Somros).
How do marital property rules affect my estate?
Under Thai law, 50% of 'community property' (Sin Somros) automatically belongs to the surviving spouse. Your will only disposes of your 50% share. Personal property (Sin Suan Tua) owned before marriage remains 100% yours to bequeath.
How long does the probate process take?
Typically 4–8 months total. The court appointment takes 2–4 months, followed by a mandatory 30-day appeal period before the executor can begin the actual transfer of assets.
How often should I update my Thai will?
Review it every 3–5 years or after major life events (marriage, divorce, birth, or buying property). A new will automatically revokes the old one. Always ensure it remains compatible with your foreign will.
Is there inheritance tax in Thailand?
Only on large estates. Tax applies only to the portion of an inheritance exceeding THB 100 million (approx. USD 2.8M). The rate is 5% for direct descendants/parents and 10% for others. Note: Your home country may have lower thresholds.
What happens to my company shares when I die?
Shares form part of your estate and pass to heirs as 'shareholdings,' not direct property ownership. Heirs must follow the company's Articles of Association. We recommend shareholder agreements with succession clauses to prevent deadlocks.
What happens to my lease if I die?
A lease is a 'personal right' and usually terminates upon the lessee's death. To protect your family, the lease contract must include a specific 'succession clause' allowing the rights to transfer to your heirs.
What happens to my Thai assets if I die without a will?
Assets are distributed via intestacy rules (Section 1629) in a strict hierarchy: descendants, parents, siblings, etc. The court must appoint an administrator, which takes 2–4 months. You lose all control over who inherits and who manages your estate.
What is a living will and is it recognised?
Yes. Under the National Health Act (2007), Thailand recognises 'healthcare directives' where you can specify end-of-life care and refuse life-sustaining treatment. These are increasingly accepted by Thai hospitals.
What is probate and is it required in Thailand?
Yes. A will alone does not transfer assets. Banks and the Land Office require a court order appointing an executor. Probate involves a court petition and hearing, typically taking 2–4 months for uncontested cases.