Secure Your Legacy: A Practical Guide to Making a Last Will and Testament in Thailand

Death is never a comfortable subject, but planning for it is one of the most responsible acts of care an individual can offer to their family. In Thailand, a country that is home to a growing community of expatriates, cross-border families, business owners, and property investors. The absence of a properly drafted Last Will and Testament can transform grief into a prolonged legal and administrative burden for the loved ones left behind.

1. The Legal Framework Governing Wills in Thailand

Succession in Thailand is governed by Sections 1599–1755 of the Civil and Commercial Code (CCC), supplemented by the Civil Procedure Code for probate matters.

Under this framework:

• A person’s estate including all property, rights, duties, and liabilities that are not purely personal devolves upon the heirs at the moment of death (Section 1599–1600).
• Succession may be tested (governed by a valid Will) or intestate (governed by statutory rules if there is no valid Will).
• Both Thai nationals and foreigners with assets located in Thailand are entitled and strongly advised preparing a Thai Will covering their Thai-situated assets.

2. What Happens If You Die Without a Will?

If you pass away without a valid Will, Thai law decides who inherits your estate. Under Section 1629 of the CCC, statutory heirs are divided into six classes, inheriting in the following priority order:

1. Descendants (children, grandchildren)
2. Parents
3. Brothers and sisters of full blood
4. Brothers and sisters of half blood
5. Grandparents
6. Uncles and aunts

A higher class excludes any lower class. The surviving spouse is a statutory heir under Section 1635 and inherits alongside the class present for example, receiving half of the estate where descendants also survive.

Key implications:

• Unmarried partners, stepchildren, close friends, and charities receive nothing under intestate succession.
• Foreign spouses whose marriages are not registered (in Thailand or abroad) may be excluded from inheriting altogether.
• Probate becomes longer, costlier, and often contentious.

3. Who Can Make a Will?

Under Section 1703 of the CCC, a valid Will requires the testator to:

• Be at least 15 years old;
• Be of sound mind and not adjudged incompetent or quasi-incompetent; and
• Act voluntarily, free from coercion, fraud, or undue influence.

Thailand does not impose forced heirship. A testator therefore enjoys broad testamentary freedom you may leave your estate to whomever you choose, provided formalities are observed.

4. Why a Thai Will Matters — Especially for Foreigners and Mixed-Nationality Families

Foreigners residing in Thailand or holding Thai-situated assets (condominiums, bank accounts, vehicles, shares in Thai companies, life insurance benefits) face unique challenges:

• Thai courts require probate for Thai-situated assets even if a valid foreign Will exists.
• Foreign Wills must be translated, notarised, legalised, and interpreted under Thai conflict-of-law rules — a process that is slow, expensive, and unpredictable.
• Unregistered partners, and children from previous relationships may be unintentionally excluded if no Thai Will exists.
• Business owners risk having company shares tied up in extended probate, disrupting operations.

A bilingual Thai Will drafted in both Thai and English and executed in accordance with Section 1656 is the most efficient way to avoid these problems.

5. What a Well-Drafted Thai Will Should Contain

A robust Last Will and Testament typically addresses:

• Full identification of the testator (name, nationality, ID/passport number, address);
• A clear declaration that the document is the testator’s Last Will and Testament and revokes all prior Wills;
• Distribution of assets — real estate, bank accounts, shares, vehicles, personal effects, digital assets, and life insurance proceeds;
• Appointment of one or more executors (and substitutes) to administer the estate;
• Guardianship provisions for minor children (where applicable);
• Funeral or memorial wishes (Buddhist rites, cremation, repatriation, etc.);
• Date, place, and signatures of the testator and witnesses.

6. Beyond the Will: The Living Will (Advance Directive)

Thailand also recognises the Living Will (Advance Directive) under Section 12 of the National Health Act B.E. 2550 (2007). A Living Will allows an individual to state, in advance, their wishes regarding life-sustaining treatment and end-of-life care sparing family members from making agonising decisions on their behalf. We often prepare a Living Will alongside the Last Will and Testament as part of a complete estate planning package.

7. How PKF Legal (Thailand) Can Help

At PKF Legal (Thailand) Ltd., our team combines deep knowledge of Thai succession law with cross-border experience serving expatriates, same-sex couples, business owners, and multinational families.

Our Last Will and Testament Preparation service includes: Legal advice on relevant implications, particularly for foreign nationals and same-sex spouses;

• Verification and compilation of all necessary details regarding assets, liabilities, and designated beneficiaries;
• Preparation of a customized bilingual (Thai and English or Thai and Chinese) Last Will and Testament compliant with Thai law, covering:
  • Distribution of assets
  • Appointment of executor(s)
  • Funeral or memorial arrangements (if desired)
• Provision of two qualified witnesses to duly sign the Will;
• Arrangement for the execution of the Will in the presence of witnesses as required by law; and
• Notarisation by a licensed Notarial Services Attorney for cross-border evidentiary use.

8. Take Action Today

A Last Will and Testament is not a document to prepare “someday.” It is one of the most important legal instruments you will ever sign and it must be executed while you are of sound mind and full capacity.

Whether you are a Thai national with a growing family, a foreign retiree who has made Thailand your home, an entrepreneur with cross-border assets, or a professional protecting your loved ones’ financial future, the PKF Legal team is ready to help you put your affairs in order clearly, confidentially, and in full compliance with Thai law.