Thailand’s inheritance laws present unique considerations for both locals and foreigners regarding property inheritance. The legal framework is governed by the Civil and Commercial Code and specific property regulations.

Inheritance Rights for Foreigners

Foreigners can inherit property in Thailand, but with significant restrictions. The most notable limitation concerns land ownership, where foreign heirs face strict regulations.

Property Types and Inheritance Rules

Land Properties

• Foreigners cannot register ownership of inherited land
• Foreign heirs must sell inherited land within one year
• If not sold within the specified period, the Land Department will conduct the sale

Condominium Properties

• Foreigners can inherit and own condominiums
• Ownership is permitted only within the foreign ownership quota
• If quota is exceeded, the unit must be sold within one year

Statutory Heirs Order

The Thai legal system recognizes six classes of statutory heirs:

• Descendants
• Parents
• Full blood siblings
• Half blood siblings
• Grandparents
• Uncles and aunts

Spousal Rights

Marriage Considerations

• Surviving spouses automatically receive half of the community property
• The remaining estate is distributed according to statutory heir rules
• Separation does not affect inheritance rights unless formally divorced

Foreign Wills and Court Judgments

Legal Recognition

• Foreign wills may be enforceable if consistent with Thai laws
• Foreign court judgments are not directly enforceable
• Foreign judgments can serve as evidence in Thai probate proceedings

Estate Administration

Creditor Claims

• Creditors can only claim against estate property
• Asset distribution follows a specific order:
  1. Non-immovable property
  2. Immovable properties
  3. Specifically bequeathed property

Tax Implications

The Inheritance Tax Act applies to:

• Assets exceeding 100 million Baht
• 5% tax rate for direct descendants and ascendants
• 10% tax rate for other heirs