Cross-Border Wills, Trusts & Estate-Planning POAs

Forms of will under Thai law

The Civil and Commercial Code provides several forms of will. Common ones are the ordinary written will, dated and signed by the testator in the simultaneous presence of at least two witnesses; the holograph will, written entirely in the testator’s own hand, dated and signed; the public document will, made before the district chief; and the secret will.

Witnesses and their spouses should not be beneficiaries, as the law makes gifts to them void. The testator must meet the legal age and have capacity at the time. A will made in the wrong form can be void entirely, so check the form carefully.

Foreigners who write a will in a foreign language may need a certified Thai translation when it is used in a Thai court or agency. Making a bilingual will from the start and naming the prevailing language reduces disputes.

Statutory heirs when there is no will

If there is no will, or the will does not cover all assets, the estate passes to statutory heirs in the order set by the Civil and Commercial Code: descendants, parents, full siblings, half siblings, grandparents, and uncles and aunts. A lawful spouse is also a statutory heir and takes a share set by law depending on which other heirs exist.

Before dividing the estate, the surviving spouse’s share of marital property is separated out; only the rest is the estate. An unmarried partner is not a statutory heir, so anyone wishing to leave property to a partner, stepchild or person abroad should make a clear will.

Checklist for a will covering Thai assets

List Thai assets such as bank accounts, condominium units, shares in Thai companies, vehicles and insurance policies, with account or title numbers. Name beneficiaries by full name as in their passport or ID card, and name alternates in case a beneficiary dies first.

Appoint an executor you trust who can actually act in Thailand, choose two witnesses who are not beneficiaries or their spouses, and keep the original will somewhere safe that the executor knows. If you already have a foreign will, make sure the revocation clauses are consistent.

Review the will after major events such as marriage, divorce, children, buying or selling major assets, or changing domicile.

Frequently asked questions on cross-border wills and estates

Can a will made abroad be used in Thailand? It may be, if made in a form recognised under the Conflict of Laws Act, but Thai courts and agencies need a certified Thai translation and usually certification from the country where the will was made.

Must heirs abroad travel to Thailand? Many steps can be done by a power of attorney or consent signed before a notary public or Thai embassy where they live, though a court may sometimes want people to testify.

How does Thai inheritance tax work? The Inheritance Tax Act taxes heirs who receive more than the statutory threshold, with some exemptions such as spouses. Check with the Revenue Department and consider tax in the heir’s own country too.

Common misunderstandings about wills and estates

The first misunderstanding is that one home-country will works everywhere without extra steps. In Thailand, courts and agencies check the will’s form, need a certified translation and may need document certification, which adds time and cost.

The second is that a beneficiary can witness because they are close to the family. Thai law makes gifts to a witness or the witness’s spouse void, so use witnesses with no interest.

The third is that a joint account or a nominated beneficiary on a Thai bank account passes money automatically. In practice Thai banks usually ask for a court order appointing an administrator first, except for some products such as life insurance with a named beneficiary.

Finally, many people keep a will where nobody knows. If the original cannot be found, the property may pass to statutory heirs instead. Tell the executor where it is kept, or consider a public document will kept by the authorities.

What to prepare before asking about wills and estates

For a new will, prepare a list of assets in Thailand and abroad, beneficiaries’ full names and nationalities, the person you want as executor, and copies of any other wills. For an estate of someone who has died, prepare the death certificate, proof of the heirs’ relationship such as marriage and birth certificates, any will, and a list of Thai bank accounts or title documents.

If documents were issued abroad, say which country so translation and certification can be planned before filing in a Thai court. Knowing which country each heir lives in also helps plan any power of attorney or consent that must be signed abroad from the start.

Authorities and laws referred to

This page refers to Book VI (Succession) of the Civil and Commercial Code, the Conflict of Laws Act and the Inheritance Tax Act. Relevant authorities include the Civil Court or provincial court with jurisdiction to appoint administrators, district offices for public document wills, the Land Department, the deceased’s banks, the Revenue Department, and the Department of Consular Affairs for document certification. Court procedure and required documents vary with the facts, so prepare documents fully and check with a lawyer before filing a petition.

Estate administrators, multi-country assets and foreign documents

In practice, Thai banks and Land Offices usually require a court order appointing an estate administrator before releasing funds or transferring property. The petition needs the death certificate, proof of heirship, any will and a list of assets. If the person died abroad, the foreign death certificate must be translated and certified before use in Thailand.

Under the Conflict of Laws Act, succession to immovable property is generally governed by the law of the country where it is located, while movables may follow the deceased’s domicile, and a will’s form may follow the testator’s nationality law or the law of the place where it was made. People with assets in several countries may consider separate wills per country, taking care that a later will does not unintentionally revoke an earlier one.

The common-law trust has no exact equivalent in Thai law, so arrangements holding Thai assets through a foreign trust should be checked case by case.

Thai documents for use abroad are currently certified by the Department of Consular Affairs, Ministry of Foreign Affairs, and then by the destination country’s embassy. Thailand acceded to the Hague Apostille Convention on 30 June 2026, and it enters into force for Thailand on 28 February 2027. After that date, documents for use in contracting states may use an Apostille instead. Always check the receiving authority’s requirements.

This page gives general information based on the Thai laws named, not legal advice on a specific case. Laws and agency practice can change, and each country’s requirements differ. Before signing or filing, have a licensed lawyer review your actual facts and documents.