Last Will and Testament in Thailand

A carefully drafted Thai will reduces delay, cost and family friction after death — especially where Thai-situated assets (land, condominiums, bank accounts, company shares) are involved. Below is a focused, practical guide that explains: the five statutory will forms and their evidential strength; the exact formalities that routinely cause problems; how public (Amphur) wills work in practice; probate, executors and Land Office realities; inheritance-tax timing and rates you must budget for; how foreign wills are handled; and a concise execution checklist you can hand to your lawyer or the Amphur clerk.

The five statutory forms — choose by evidence and risk

Thai law recognizes five forms of testamentary disposition:

1. Ordinary (written) will — a written, dated will signed by the testator in the presence of at least two witnesses who also sign.

2. Holographic will — the whole will must be handwritten, dated and signed by the testator (no witnesses required).

3. Public will (official will before the district officer / Kromakarn Amphoe) — made by oral declaration and certified by the district official; the Amphur keeps an official record.

4. Secret (closed) will — placed in a sealed envelope and declared to the Amphur with witnesses; the Amphur stores it sealed.

5. Oral will — only in emergencies (imminent death); very limited and high-risk for later disputes.

Choose a form by balancing convenience against evidential strength: holographic and ordinary wills are easy to prepare, but a public will (recorded at the Amphur) gives the strongest administrative record for Thai property transfers.

Exact formalities that make or break validity

Thai courts and registries are technical about formalities. Key rules to observe exactly:

• Capacity & age: persons under 15 generally cannot make a will; the testator must have testamentary capacity.

• Signature & witnesses: an ordinary will must be signed in the simultaneous presence of at least two competent witnesses who themselves sign. Disqualified witness categories include persons under 20 (unless married), persons legally incompetent, and those who are deaf, mute or blind — and crucially a beneficiary (legatee) and the legatee’s spouse should not act as witnesses. Witness identity and signatures are common challenge points.

• No unauthorized alterations: erasures or later additions must be re-signed by the testator (and witnesses for ordinary wills) using the exact formal process — otherwise the amended clause risks invalidation.

Because small technical mistakes are fatal in contested cases, execute in front of counsel or at the Amphur whenever possible.

Public wills & Amphur registration — practical benefits

A public will filed at the Amphur is recorded under the district official’s seal and kept confidential while the testator lives; upon death the Amphur produces an official certified copy. In practice, banks, the Land Office and other Thai authorities prefer a public/registered will because it creates a local official record and often avoids the need for a full court probate before transferring Thai assets. For land transfers a public will or a court order appointing an estate administrator are the two practical paths that registries accept most readily.

Executors, probate, and Land Office mechanics

• Executor (ผู้จัดการมรดก): name an executor and one or two backups who can act in Thailand (attend Amphur/Land Office, file tax returns, arrange sales). If no valid executor exists, interested parties must apply to a Thai court for appointment of an administrator — a slower, costlier path.

• Land & bank transfers: the Land Office commonly requires either (a) the will certified by the Amphur or (b) a court order appointing an administrator before permitting transfer of title. Banks often ask for the same. Expect practical proof of executor appointment and ID, and plan for Land Office processing times and fees.

Draft the will to identify assets precisely (chanote numbers, company registration numbers, account numbers) so registries and banks can act without further evidentiary rounds.

Inheritance tax — thresholds, rates and the 150-day deadline

Thailand’s Inheritance Tax Act applies only when the aggregate value of assets received by heirs exceeds THB 100 million: on amounts above that threshold, direct descendants/parents/grandparents are generally taxed at 5%, while unrelated heirs are taxed at 10%. There are specific exemptions and calculation rules; importantly, the liable person must file the inheritance-tax return and pay any tax within 150 days from the date of receipt of the inheritance (the date of transfer or the effective moment the heir obtains the asset). Missing the 150-day deadline can trigger penalties and interest. Budget for potential tax liquidity at the outset of estate administration.

Foreign wills, legalization and cross-border recognition

A foreign will can be recognized in Thailand, but the practical path usually requires authentication and translation followed by Thai court steps or Amphur processes. If a foreign probate/executor appointment exists, provide the authenticated foreign documents (legalized / apostilled as applicable), certified Thai translations, and then ask the Thai court or Amphur to accept the foreign appointment or to appoint a local administrator — this can be slower than having a separate Thai will. For expatriates owning Thai assets the pragmatic option is a separate Thai will limited to Thai-situs assets (bilingual if helpful).

Practical drafting tips that reduce future disputes

• Bilingual wills: prepare a Thai and an English (or other home-language) version; specify which language controls for Thai assets.

• Asset schedules: attach a schedule listing title/chanote numbers, account numbers, shareholdings and company IDs.

• Contingency clauses: name alternate beneficiaries, liquid-asset instructions (insurances, bank mandates) and buy-sell triggers for business interests.

• Executor powers & authority: give the executor express powers to sell, obtain certificates, and deal with tax authorities; name a Thai-based professional as backup.

• Record independent legal advice for any potentially disinherited person to reduce later duress/undue-influence claims.

A concise execution & admin checklist (do this now)

1. Decide whether a public Amphur will (best for Thai land) or a private ordinary will is right for you.

2. Draft precise asset schedules (land chanote numbers, bank account numbers, company registry numbers).

3. Execute the will with two competent, independent witnesses (or make a public will at the Amphur). Keep originals safe and lodge a copy with your Thai lawyer/Amphur.

4. Name an executor able to appear in Thailand and give the executor clear sale/distribution powers.

5. Discuss inheritance-tax exposure with a Thai tax adviser and ensure liquidity to meet any 150-day payment obligation.

Bottom line

For Thai assets a well-executed, asset-scheduling will — preferably public/registered for real estate — is the single most effective way to save heirs months of court time and reduce administrative friction. Use precise language, follow the formalities (two competent witnesses or Amphur procedures), name a local executor, and plan for inheritance-tax timing.