Last Will and Testament in Thailand

Last Will and Testament in Thailand. Estate planning is often overlooked, yet in Thailand it plays a crucial role in ensuring that a person’s assets are distributed according to their wishes. A Last Will and Testament is the principal legal instrument for this purpose. Without one, the distribution of assets is governed strictly by Thai succession law, which may not reflect the deceased’s intentions.

This article examines the legal framework, formal requirements for wills, types of wills under Thai law, succession rules, practical examples, and challenges in estate administration.

1. Legal Framework

The law governing wills in Thailand is primarily found in the Civil and Commercial Code (CCC), Book V, Sections 1646–1710. Key principles include:

• A will is a unilateral declaration of intention regarding property to take effect upon death.

• Any person over the age of 15 years who is not legally incapacitated may make a will.

• Testamentary freedom exists, but must comply with public policy and formal legal requirements.

• If no will exists, intestate succession rules apply, distributing property among statutory heirs in strict order.

2. Importance of a Will in Thailand

2.1 Avoiding Intestate Succession

If a person dies without a will, their estate passes to statutory heirs according to Thai law. This may leave out intended beneficiaries such as stepchildren, charities, or foreign relatives.

2.2 Providing for Foreigners

Foreign residents who own assets in Thailand—condominiums, bank accounts, or leasehold rights—should have a Thai will to prevent cross-jurisdictional disputes.

2.3 Appointing Executors

A will allows appointment of an executor to manage the estate. Without one, the court appoints an administrator, often leading to disputes among heirs.

3. Types of Wills under Thai Law

The CCC recognizes several forms of wills. The most common include:

3.1 Ordinary Written Will (Section 1656)

• Must be in writing, dated, and signed by the testator.

• Requires at least two witnesses to sign in the presence of the testator.

• Most commonly used format.

3.2 Public Will (Section 1658)

• Declared before a Khet/Amphur (district) officer and two witnesses.

• The officer records the will, providing strong evidentiary weight.

3.3 Secret Will (Section 1660)

• The testator submits a signed, sealed document to the district officer in the presence of two witnesses.

• Useful for maintaining confidentiality.

3.4 Holographic Will (Section 1657)

• Entirely handwritten, dated, and signed by the testator.

• No witnesses required.

• Often used in emergencies but carries risks of being challenged for authenticity.

3.5 Oral Will (Section 1663)

• Permitted only in exceptional circumstances (e.g., imminent danger of death).

• Requires at least two witnesses.

• Rarely used due to evidentiary issues.

4. Formal Requirements

• Age Requirement: Testator must be at least 15 years old.

• Capacity: Persons declared incompetent by the court cannot make a will.

• Witness Qualifications: Witnesses must be at least 20 years old, not insane, and cannot be beneficiaries under the will.

• Language: Wills may be drafted in Thai or a foreign language, but Thai-language wills are strongly advised to avoid translation disputes.

Failure to follow these requirements may render the will void.

5. Executors and Estate Administration

A will should appoint an executor to manage the estate. Executors have powers to:

• Collect assets.

• Pay debts and taxes.

• Distribute assets according to the will.

If no executor is appointed, the heirs may apply to court for an administrator, potentially leading to conflict.

6. Intestate Succession Rules in Thailand

Where no valid will exists, inheritance is determined by law. The statutory heirs are divided into six classes (CCC Sections 1629–1635):

1. Descendants (children, grandchildren).

2. Parents.

3. Brothers and sisters of full blood.

4. Half-brothers and half-sisters.

5. Grandparents.

6. Uncles and aunts.

The spouse of the deceased is also a statutory heir and shares in the estate, with the proportion depending on which other heirs survive.

7. Foreigners and Wills in Thailand

Foreign nationals often face special challenges:

• Ownership Restrictions: Foreigners cannot own land directly but may own condominiums, lease rights, and buildings. These assets may be transferred via will.

• Cross-Border Estates: Assets outside Thailand are governed by the law of the foreign jurisdiction. Dual wills (one in Thailand, one abroad) may be advisable, provided they do not conflict.

• Probate Proceedings: Thai courts have jurisdiction over Thai assets. A foreign executor must often appoint a local lawyer to act on their behalf.

8. Challenges in Practice

8.1 Disputes Among Heirs

Even with a will, heirs may challenge its validity based on claims of undue influence, lack of capacity, or defective execution.

8.2 Multiple Wills

Where multiple wills exist, the most recent valid one prevails, provided it does not expressly preserve provisions of earlier wills.

8.3 Taxation

While Thailand currently has no inheritance tax on most estates, a gift and inheritance tax applies to transfers above certain thresholds (e.g., inheritance exceeding 100 million THB to non-family members).

8.4 Assets Not Covered by the Will

Unlisted assets pass under intestate rules, leading to unexpected division of property.

9. Case Examples

Case 1 — Foreign Retiree’s Condo
A European retiree in Pattaya left a Thai will bequeathing his condominium to his Thai spouse. The will was contested by children from a previous marriage abroad. The Thai court upheld the local will, but the absence of a coordinated foreign will caused international legal disputes.

Case 2 — Holographic Will Challenge
A Thai businessman wrote a handwritten will leaving his company shares to a close friend. The heirs challenged the authenticity of the handwriting. After forensic analysis, the court upheld the will but emphasized the risks of informal wills.

Case 3 — Intestate Succession
A Thai national died without a will, leaving land and a business. His parents and siblings inherited portions alongside his surviving spouse. The business became fragmented, leading to litigation among heirs.

10. Practical Recommendations

• Prepare a Written Will with Witnesses: The most secure format for both Thais and foreigners.

• Appoint a Reliable Executor: Preferably someone residing in Thailand or able to coordinate with local lawyers.

• Avoid Conflicts with Foreign Wills: Ensure any foreign wills exclude Thai assets to prevent overlap.

• Review Regularly: Update wills after marriage, divorce, childbirth, or acquisition of significant assets.

• Seek Legal Advice: Estate planning is complex when involving cross-border elements; professional assistance prevents future disputes.

11. Key Legal Provisions

• Civil and Commercial Code, Book V (Succession): Sections 1599–1710.

• Sections 1646–1663: Formalities of wills.

• Sections 1629–1635: Statutory heirs and intestate succession.

• Section 1710: Revocation of wills.

Conclusion

A Last Will and Testament in Thailand ensures that a person’s assets are distributed according to their intentions while minimizing family disputes and costly litigation. Governed by the Civil and Commercial Code, wills must adhere to strict formal requirements, but the law provides several formats to suit different needs.

For both Thais and foreigners, the message is clear: preparing a valid will is not merely a legal formality, but a safeguard for one’s family and legacy. Whether through appointing executors, clarifying inheritance of Thai and foreign assets, or avoiding intestate rules, a properly drafted will provides certainty in a legal system where family dynamics and property restrictions can otherwise create conflict.