Estate Planning for Expats in Thailand

Why cross-border estate planning in Thailand is different

Thai succession law lives in Book VI of the Civil and Commercial Code. Two features surprise foreign clients. First, Thailand has no forced-heirship regime of the continental European type: a testator may in principle dispose of the estate freely, subject to the statutory heirs' right to challenge on grounds of capacity, undue influence or defective execution. Second, an estate does not pass automatically on death; an administrator must be appointed by court order before banks, the Land Office or the Department of Land Transport will act.

For a foreigner with assets in more than one country, the planning question is therefore not only who inherits but which court will act first and whether the instruments will be recognised. A single worldwide will drafted abroad can be admitted in Thailand, but it must be proved, translated, legalised and interpreted by a Thai court, which routinely adds six to twelve months to an administration that a separate Thai-situs will would have resolved much faster.

Land is the sharpest constraint. Under the Land Code a foreigner cannot ordinarily acquire freehold land, including by inheritance, and where land passes to a foreign heir the general expectation is disposal within a period set by the authorities. Condominium units are different: the Condominium Act permits foreign ownership within the forty-nine per cent foreign-quota limit of the building, and a foreign heir may inherit a unit provided the quota and the foreign-currency evidence rules are satisfied.

Instruments we use and what each one is for

How we build the plan

1. Asset and situs map: We list every asset by country and legal character — land, condominium, bank deposits, shares, insurance, digital assets — because the applicable law follows the asset, not the client's passport.
2. Conflict check across existing wills: A later general will can inadvertently revoke an earlier Thai will. We draft revocation clauses that are jurisdiction-limited and confirm the foreign adviser agrees in writing.
3. Land and condominium strategy: Where land is involved we design the usufruct, superficies or lease structure now, while the client is alive and can register it, rather than leaving heirs to litigate later.
4. Execution to Thai formality: Two competent witnesses present together, signatures on every page, date in full, and no beneficiary or beneficiary's spouse acting as a witness — that last error voids the gift to that person.
5. Custody and access: We hold the original under file reference, give the client a certified copy, and record where the foreign originals are held so the administrator is not hunting for documents.
6. Review triggers: Marriage, divorce, a birth, a property purchase or a change of tax residence each trigger a review. A will that is five years out of date is the most expensive document in the file.

Tax and duty questions clients actually ask

Thailand levies inheritance tax under the Inheritance Tax Act B.E. 2558 (2015) only on the portion of a qualifying estate exceeding the statutory threshold, with a lower rate for descendants and ascendants and a higher rate for other heirs. Most estates we administer fall below the threshold entirely. Gift tax provisions in the Revenue Code operate alongside it for lifetime transfers, and the two must be planned together rather than in isolation.

Transfer fees and specific business tax at the Land Office are a separate cost of moving real property, calculated on assessed value, and they are payable on an inheritance transfer as well as on a sale. We model those figures against the assessed value before recommending whether a property should pass by inheritance or be dealt with during the client's lifetime. Rates are set by ministerial regulation and change, so we confirm the current schedule with the Land Office at the time of the transaction rather than quoting from memory.

Common mistakes and how we avoid them

More questions we are asked

Is a will made in my home country valid in Thailand?

It can be admitted, but it must be proved to the Thai court with certified translation and legalisation. A separate Thai will covering Thai assets is normally faster and cheaper to administer.

Can my foreign spouse inherit my land?

Land inheritance by a foreigner is restricted under the Land Code, and the general expectation is disposal within a period allowed by the authorities. A registered usufruct or lease is the usual protective structure.

Can a foreigner inherit a condominium?

Yes, where the building's foreign quota under the Condominium Act permits and the foreign-currency evidence requirements are met for the registration.

Does Thailand have inheritance tax?

Yes, under the Inheritance Tax Act B.E. 2558 (2015), but only above a statutory threshold and at rates that differ for descendants and ascendants compared with other heirs.

How long does a Thai administration take?

An uncontested appointment of an administrator commonly takes a few months from filing to order, with asset transfer following. A contested estate takes materially longer.

Do I need to update my will after I marry in Thailand?

You should review it. Marriage changes the statutory heir position and, if a prenuptial agreement was registered, the property characterisation the will operates on.