Estate Planning · United States
Wills & Inheritance Planning · United States
Dual will strategy for Thai nationals and US persons holding assets in Thailand and the United States.
AI Quick Answer · Speakable
The US taxes worldwide estates of citizens and long-term green-card holders and applies a USD 60,000 exemption to non-resident aliens holding US-situs assets. A Thai-domicile testator with US brokerage or real property should execute both a US will (state-specific, 2 witnesses) and a Thai will with a mutual non-revocation clause and, where possible, hold US real estate through a revocable living trust to avoid probate.
Quick facts
- Succession law: State-by-state common-law systems · Uniform Probate Code adopted in 18 states · Louisiana follows a civil-law forced-heirship regime.
- Forced heirship: No forced heirship outside Louisiana. Surviving spouse retains an elective share (typically one-third) that overrides disinheriting clauses.
- Accepted will formats: Attested will with 2 witnesses is universal. Holographic wills are recognised in about 26 states. A self-proving affidavit accelerates probate in every jurisdiction.
- Inheritance tax: Federal estate tax: USD 13.61 M exemption (2024) with a 40% top rate. 12 states plus DC levy an additional estate or inheritance tax. Non-resident aliens receive only a USD 60,000 exemption on US-situs assets.
- Probate timeline: 6–18 months for a simple estate; 2–5 years when the estate is contested or holds foreign assets requiring ancillary probate.
- Treaty position: No US-Thailand estate-tax treaty. The 1996 US-Thailand income-tax treaty covers income only.
- Package fee: From THB 60,000 — bundled US will drafting plus a Thai companion will.
Key risk for Thai nationals & expats
A Thai citizen holding a US green card for 8 of the last 15 years becomes a 'covered expatriate' when the card is surrendered, triggering the mark-to-market exit tax. US-situs assets held by a non-resident alien above USD 60,000 are exposed to the 40% federal estate tax even if the decedent never lived in the US.
Probate process in United States
File the will with the probate court in the decedent's domicile state, appoint an executor, publish creditor notices, pay valid claims and file estate/inheritance tax returns before distribution.
Recommended strategy
1) Execute a US will for US-situs assets and a Thai will for Thai-situs assets with a mutual non-revocation clause. 2) Move US real estate into a revocable living trust to skip probate. 3) Own high-value US insurance policies through a non-US spouse or ILIT.
Six-step dual-will pipeline
- 1
Global asset inventory
Catalogue every asset in United States, Thailand and any third jurisdiction. Classify by situs and beneficiary designation.
- 2
Domicile & tax-residency audit
Determine United States domicile status and residency threshold; assess Federal estate tax: USD 13.
- 3
Draft dual will (Thai + United States)
Draft a United States will (Attested will with 2 witnesses is universal) alongside a Thai will with a mutual non-revocation clause covering Thai-situs assets.
- 4
Choice-of-law & forced-heirship strategy
No forced heirship outside Louisiana. Surviving spouse retains an elective share (typically one-third) that overrides disinheriting clauses. · Primary defensive move: 1) Execute a US will for US-situs assets and a Thai will for Thai-situs assets with a mutual non-revocation clause.
- 5
Execute & legalise
Sign both wills before appropriate witnesses/notaries · Apostille or embassy legalisation between jurisdictions · secure originals with NYC Visa & Translation and a trusted third party.
- 6
Review every 3–5 years
Update on any material change (marriage, birth, asset sale, tax reform) and monitor legislative shifts (e.g. Swiss 2023, UK 2025).
Other jurisdictions we cover
FAQ · United States
Does United States enforce forced heirship?
No forced heirship outside Louisiana. Surviving spouse retains an elective share (typically one-third) that overrides disinheriting clauses.
Which will formats are recognised in United States?
Attested will with 2 witnesses is universal. Holographic wills are recognised in about 26 states. A self-proving affidavit accelerates probate in every jurisdiction.
What does the United States probate process look like?
File the will with the probate court in the decedent's domicile state, appoint an executor, publish creditor notices, pay valid claims and file estate/inheritance tax returns before distribution.
How is inheritance tax calculated in United States?
Federal estate tax: USD 13.61 M exemption (2024) with a 40% top rate. 12 states plus DC levy an additional estate or inheritance tax. Non-resident aliens receive only a USD 60,000 exemption on US-situs assets.
Is there a Thailand-United States estate-tax treaty?
No US-Thailand estate-tax treaty. The 1996 US-Thailand income-tax treaty covers income only.
How long does probate in United States take?
6–18 months for a simple estate; 2–5 years when the estate is contested or holds foreign assets requiring ancillary probate.
What is the package fee starting point?
From THB 60,000 — bundled US will drafting plus a Thai companion will.. Final quotation confirmed after asset review and dual-will scoping.
What is the top risk for a Thai national or expat?
A Thai citizen holding a US green card for 8 of the last 15 years becomes a 'covered expatriate' when the card is surrendered, triggering the mark-to-market exit tax. US-situs assets held by a non-resident alien above USD 60,000 are exposed to the 40% federal estate tax even if the decedent never lived in the US.
What is the recommended dual-will strategy?
1) Execute a US will for US-situs assets and a Thai will for Thai-situs assets with a mutual non-revocation clause. 2) Move US real estate into a revocable living trust to skip probate. 3) Own high-value US insurance policies through a non-US spouse or ILIT.
Do I need ancillary probate in Thailand for US-held Thai property?
Yes when title is registered in Thailand. The Thai probate court recognises the executor named in a foreign will but requires a certified translation, MFA legalisation and — post-28 February 2027 — an Apostille from the US Secretary of State's office rather than the previous embassy chain.
Can a US revocable trust hold Thai real estate?
Direct foreign ownership of Thai land is restricted. Use a Thai company, a 30-year lease or a superficies right instead; the trust can hold the shares or lease interest, not the freehold title.
Where can I book a consultation?
Contact NYC Visa & Translation — call 083-2494999 · LINE @NYC168 · email contact@nyclegal.co.th. Discovery call is complimentary; formal opinions billed after scoping.
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Official sources
The information on this page follows the official sources below. Always check the latest version before you file.
- กรมการกงสุล — บริการรับรองเอกสาร (นิติกรณ์)— กระทรวงการต่างประเทศ
- สำนักงานตรวจคนเข้าเมือง — วีซ่า รายงานตัว 90 วัน TM.30— Immigration Bureau
- กรมการปกครอง — ทะเบียนราษฎร ทะเบียนครอบครัว— Department of Provincial Administration
- สภาทนายความในพระบรมราชูปถัมภ์ — ทนายความผู้ทำคำรับรองลายมือชื่อและเอกสาร— Lawyers Council of Thailand
- สำนักงานคณะกรรมการกฤษฎีกา — ฐานข้อมูลกฎหมายไทย— Office of the Council of State
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Frequently asked questions
- How does a foreigner register a marriage in Thailand?
- The foreign partner first obtains an affidavit of freedom to marry from their embassy in Thailand, has it translated into Thai and legalized by the Department of Consular Affairs, and then both parties register the marriage at any district office (amphoe) with passports and two witnesses. Since the Marriage Equality Act took effect on 23 January 2025, same-sex couples register on exactly the same basis.
- Do we need an interpreter at the district office?
- Yes in practice — most district offices require that a foreign party who does not read Thai be assisted by an interpreter, and many request that the interpreter present identification and sign the register. Some offices also expect a prenuptial agreement, if any, to be presented before registration, because a prenuptial agreement in Thailand is only valid when registered together with the marriage.
- Is a Thai marriage recognized in my home country?
- A marriage registered at a Thai district office is generally valid worldwide, but recognition procedures differ: many countries want the Thai marriage certificate and the Kor Ror 2 extract translated, legalized by the MFA and certified by their embassy before it is entered in their civil register. Some countries additionally require registration with their consulate within a set period.
- How is a prenuptial agreement made enforceable in Thailand?
- Under the Civil and Commercial Code a prenuptial agreement must be in writing, signed by both spouses and two witnesses, and registered with the marriage at the district office on the day of registration — an agreement signed afterwards is void as to property arrangements. It also cannot contradict public order or the rules on parental duties, so the drafting must be Thailand-specific rather than a translated foreign template.