Last Will and Testament in Thailand

Last Will and Testament in Thailand. In Thailand, succession is governed by Book VI of the Civil and Commercial Code (CCC), which codifies both testate (by will) and intestate (without a will) succession. A Last Will and Testament (พินัยกรรม, phinai-kam) allows a person (testator) to direct the distribution of their estate, appoint heirs, assign administrators, and make specific bequests upon death.

Although the law provides for intestate succession, making a valid will is crucial, particularly for individuals with complex assets, foreign heirs, or a desire to deviate from statutory inheritance patterns.

II. Legal Basis for Wills in Thailand

A. Governing Law

• Sections 1599–1755 of the Civil and Commercial Code (CCC)

• Supplemented by procedural rules under the Civil Procedure Code for probate and estate administration

B. Capacity of the Testator

Under Section 1654 CCC, the testator must:

• Be at least 15 years old

• Be of sound mind at the time of making the will

• Act voluntarily, without duress, fraud, or undue influence

Any will executed without proper capacity is void.

III. Forms of Wills Recognized in Thailand

Thai law recognizes five formal types of wills. The choice of format significantly affects the ease of probate and evidentiary burden.

1. Written Will Signed Before Witnesses (Section 1656)

• Most common form

• Must be in writing, signed by the testator

• Requires two witnesses, present at the same time, who also sign in the testator’s presence

• Need not be notarized

This form is ideal for those who want flexibility while complying with legal standards.

2. Holograph Will (Section 1657)

• Entirely handwritten, dated, and signed by the testator

• No witnesses required

• Must be in the testator’s own handwriting; typed or printed versions are invalid

Useful in emergencies or when privacy is paramount, but more prone to disputes over authenticity.

3. Public Will (Section 1658)

• Declared orally to a competent official, such as a district officer

• Official records the declaration in writing and has it signed by the testator and two witnesses

• Strongest evidentiary weight in court

Often used by individuals with large or complex estates, especially where foreign heirs are involved.

4. Secret Will (Section 1660)

• Written and sealed by the testator

• Delivered to a district officer in the presence of two witnesses

• Rarely used due to procedural complexity and risk of rejection

5. Oral Will (Section 1659)

• Valid only in exceptional circumstances (e.g., imminent death, wartime)

• Must be declared before at least two witnesses, who must promptly report it

Such wills are highly contestable and disfavored due to evidentiary issues.

IV. Content and Clauses of a Thai Will

A. Minimum Content

• Identity of the testator (including ID number or passport)

• Statement revoking all previous wills (if applicable)

• Appointment of heirs or legatees

• Appointment of executor or administrator

• Distribution instructions (specific assets or proportional shares)

• Signature and date, plus witness verification (as required)

B. Optional Clauses

• Guardianship of minors

• Funeral instructions

• No-contest clause (although its enforceability is limited)

• Conditions on bequests (subject to legality and public order)

V. Statutory Inheritance Rules (Intestate Succession)

If no valid will exists, the estate is distributed according to Sections 1629–1635 CCC, in the following order of statutory heirs:

1. Descendants (children, grandchildren)

2. Parents

3. Full-blood brothers and sisters

4. Half-blood brothers and sisters

5. Grandparents

6. Uncles and aunts

Spouse has a special status and shares the estate with descendants or other relatives, depending on the category involved. If no heirs are found, the estate escheats to the State.

VI. Foreign Nationals and Conflict of Law Issues

Thailand recognizes wills made abroad by foreign nationals, provided they:

• Were made in compliance with Thai law or the law of the testator’s nationality or domicile (Section 37, Conflict of Laws Act)

• Are translated into Thai for use in court

• Include certified copies and proper authentication (e.g., notarial act, consular legalization)

Thai probate courts will accept foreign wills, but only after ensuring formal validity and authenticity.

VII. Probate and Estate Administration

A. Filing for Probate

The will must be submitted to the Provincial or Civil Court with jurisdiction over:

• The deceased’s last domicile in Thailand, or

• Location of the property (if the deceased was a foreigner)

Required documents typically include:

• Original will (or certified copy)

• Death certificate

• Identification of heirs and executor

• Property inventory

• Marriage and birth certificates (for heirship proof)

B. Appointment of Executor

Courts will confirm the appointment of the executor named in the will or appoint an administrator if none is specified.

C. Duties of Executor/Administrator

• Gather estate assets

• Settle debts and taxes

• Prepare asset inventory

• Distribute remaining assets per the will or law

• Submit final accounting to the court

Executors may be held personally liable for mismanagement or failure to account.

VIII. Challenges and Litigation

Wills may be contested on grounds such as:

• Forgery or undue influence

• Invalid execution (missing signatures, improper witnesses)

• Lack of testamentary capacity

• Contravention of public order (e.g., unlawful conditional gifts)

Heirs at law may file actions for partial invalidity, compulsory share enforcement, or injunctions against fraudulent distribution.

IX. Estate Tax and Government Charges

Thailand abolished inheritance tax in 1944 and reintroduced it under the Inheritance Tax Act B.E. 2558 (2015).

A. Inheritance Tax

Spouses are exempt, and valuation is based on government appraisals.

B. Transfer Fees (for Real Property)

• Inheritance of land requires registration at the Land Office

• Fee: 2% of appraised value (reduced in some cases)

X. Practical Considerations

XI. Conclusion

A Last Will and Testament in Thailand is a legally significant document that allows individuals to control the distribution of their assets, avoid intestacy, and appoint representatives to manage their affairs after death. Thai law provides multiple will formats, but strict compliance with formal requirements is essential to avoid disputes or invalidation.

For both Thai citizens and foreign residents, a properly executed and registered will, possibly with professional legal assistance, provides critical legal certainty in succession matters.