Notary attorneys
We deliver an end-to-end succession service for foreigners holding assets in Thailand — condominium units, FCD
Civil & Commercial Code Book VI · §§ 1646–1755 · Land Code § 93 · Condominium Act § 19 quinque · Inheritance Tax Act B.E. 2558 · HCCH Apostille (entering into force on 28 February 2027) · Conflict of Laws Act B.E. 2481 · AMLA §§ 13 / 16
We deliver an end-to-end succession service for foreigners holding assets in Thailand — condominium units, FCD / NRBA bank accounts, private-limited and BOI-promoted shares, 30-year leasehold interests, superficies (CCC § 1410) and usufruct (§ 1417) rights, crypto and digital assets, life-insurance policies, bullion and collectibles. Scope: (1) drafting of the five statutory Thai wills under CCC §§ 1655–1672 (ordinary attested, holographic, district-office, secret, oral — oral only in war or emergency); (2) cross-border 'one will per jurisdiction' coordination with a revocation-clause matrix that prevents accidental last-in-time wipe-out; (3) probate applications under Civil Procedure Code §§ 188–195 (THB 200 filing fee plus attorney's fee); (4) inheritance-tax planning under the Inheritance Tax Act B.E. 2558 — 5 percent for ascendants and descendants, 10 percent for other heirs, applied only to the slice above THB 100 million per heir, with five-year instalment relief; (5) management of Land Code § 93 — foreign heirs may inherit land but must dispose of it within one year because Thailand has concluded no reciprocal succession treaty in land; (6) condominium succession within the 49 percent foreign quota under Condominium Act § 19 quinque. Strict prohibitions: no nominee-shareholder structures that disguise foreign ownership of land (Land Code §§ 113 + 96 bis plus AMLA § 5(8) — two to ten years' imprisonment plus forfeiture); no sham marriage to engineer Thai-spouse ownership followed by reverse-gift to foreign heirs; no common-law personal trust (Thailand recognises trusts only for SEC-regulated capital-market purposes under the Trust for Transactions in Capital Market Act B.E. 2550); no contingency fees; no machine-only translation of wills.
Between 2023 and 2025 the number of foreigners retiring to and acquiring assets in Thailand grew at 18 percent per year (Board of Investment and Department of Lands). Cohorts include LTR Wealthy Pensioner visa holders (50+, USD 1 million in assets), Elite Visa members, BOI-promoted investors, Thai-spouse expatriates and condominium owners in Bangkok, Phuket, Pattaya, Samui and Chiang Mai. Aggregate foreign-held Thai assets exceed THB 2.4 trillion. The most common failure mode is a single domestic will from the home country: enforcement in Thailand requires home-country probate first, then translation, then HCCH Apostille (from 28 February 2027) or embassy legalisation, then a fresh Thai probate suit because Thailand does not re-seal foreign probate orders — the cycle takes 18 to 36 months, costs more than THB 800,000 and freezes the estate, depriving heirs of liquidity.
Severe legal exposure when estate planning is mishandled: (1) appointing a Thai nominee to hold land for a foreigner — a triple offence under Land Code §§ 113 and 96 bis and AMLA § 5(8), carrying two to ten years' imprisonment, fines of THB 20,000 to 200,000 and land forfeiture; (2) drafting a holographic will (§ 1657) in English — admissible but vulnerable to authenticity challenges that protract probate; (3) bequeathing assets situated in a forced-heirship civil-law jurisdiction (France, Germany, Spain, Italy) to non-family members, exposing the gift to clawback under EU Succession Regulation 650/2012 (Brussels IV); (4) bequeathing condominium units beyond the 49 percent foreign quota — the Land Department refuses registration and forces a one-year disposal; (5) failing to notify AMLO of an overseas cash or gold inheritance exceeding THB 2 million — breach of AMLA § 13 and the Counter-Terrorism Financing Act B.E. 2559.
Our team comprises Thai Bar–registered attorneys, Notarial Services Attorneys, CFP-credentialed tax advisers, civil-law specialists for EU clients, liaison officers with the Department of Lands, the Department of Business Development, the Revenue Department and AMLO, and Ministry of Justice-certified translators. We work with STEP-credentialed solicitors in the UK, ACTEC fellows in the US, DAV Erbrecht specialists in Germany, French notaires, Japanese Shihō Shoshi and the China Notary Association to coordinate multi-jurisdictional estates.
We deliver an end-to-end succession service for foreigners holding assets in Thailand — condominium units, FCD
Provinces · 50+77
16,168+ clients · 60+ nationalities
Send scans via LINE — receive an Asset Map, Heir Map, Inheritance-Tax Estimate, Probate Timeline and fixed-fee
Step 1 — Discovery and Asset Mapping (1–2 weeks): exhaustive inventory of all assets in all jurisdictions; identification of statutory heirs across the six-class hierarchy of § 1629; testamentary heirs; spouse and matrimonial property under §§ 1635–1637. Deliverables are an Asset Map and Heir Map with inheritance-tax, gift-tax and CGT estimates per jurisdiction.
Step 2 — Strategy and Drafting (2–4 weeks): choice of will structure (single, mirror, letter of wishes); executor and substitute-heir designation under § 1698; conditional bequests under § 1707 (must not violate public order). We coordinate with overseas counsel on revocation language to prevent an unintended last-in-time wipe-out of the Thai will.
Step 3 — Execution and Notarisation (1 day): signing at the Amphur (§ 1658 District Office Will) or at our office (§ 1656 attested will with two witnesses plus a Notarial Services Attorney certifying identity and volition — never content). Originals stored in a fire-proof safe deposit box or deposited with the MFA Department of Consular Affairs.
Step 4 — Probate Application (45–120 days): petition filed in the Civil Court of the deceased's domicile or asset situs (Civil Procedure Code § 4 ter); 30-day publication; witness examination; court order; issuance of the executor's certificate.
Step 5 — Asset Collection and Distribution (3–12 months): executor consolidates assets, pays debts of the estate, files inheritance-tax return Phor.Mor.60 within 150 days (Revenue Code § 17), prepares the estate inventory (§ 1729), distributes to heirs and registers transfers of land, vehicles and shares.
Step 6 — Cross-Border Reporting (closure): CRS / FATCA reporting by banks, AMLO threshold notifications, beneficial-ownership update with the Department of Business Development, and closure or restructuring of holding companies.
Risk shields and compliance — non-negotiable rules
Will a will executed abroad be enforced in Thailand, and does it need an Apostille?
Yes — Conflict of Laws Act § 38 recognises both the law of the place of execution (lex loci actus) and the law of the testator's nationality. Since 28 February 2027 wills from the 124 HCCH states need only Apostille + certified translation before submission to the Thai court in a probate action; embassy legalisation is no longer required. Non-HCCH jurisdictions (China, UAE, Saudi Arabia) still require the embassy chain. Critical point: the Thai court does not re-seal foreign probate orders — a fresh Thai probate suit is necessary.
Can foreign heirs inherit Thai land?
They may receive land by inheritance but cannot hold it. Land Code § 93 compels disposal within one year of registration. Thailand has no reciprocal succession treaty, so the § 93 exception has never been triggered in practice. Failure to dispose triggers a Director-General order for public auction. Recommended planning: appoint a Thai co-heir, convert the asset into a condominium unit within the 49 percent foreign quota, or grant a 30-year leasehold prior to death.
How far can a condominium unit be passed to foreign heirs?
A condominium inherited by a foreign heir may be held permanently if the building remains within the 49 percent foreign quota under Condominium Act § 19 quinque. If the quota is full at the date of inheritance the heir must dispose of the unit within one year, mirroring the land regime. The Land Department also requires the original Tor.Tor.3 inbound-funds form proving that the unit was originally purchased with foreign-sourced currency.
What is the Thai inheritance-tax rate, and do foreign heirs pay it?
The Inheritance Tax Act B.E. 2558 applies only to the slice above THB 100 million per heir (cumulative across multiple inheritances from multiple decedents). Rates: 5 percent for ascendants and descendants, 10 percent for other recipients. Foreign heirs pay on the same basis — no nationality exemption. The return (Phor.Mor.60) is due within 150 days. Five-year instalment relief is available (1.5 percent monthly surcharge on overdue payments). The United States and the United Kingdom impose their own estate or inheritance tax independently; Thai DTAs do not cover inheritance tax, so double taxation can arise.
Must a Thai executor be a Thai national?
No — CCC § 1718 permits the appointment of a foreigner. In practice the court considers administrative convenience, so co-executors (one Thai attorney + one foreign heir) or a single Thai attorney are most workable. Minors, persons of unsound mind and undischarged bankrupts are excluded. Remuneration is 'reasonable' under § 1719 — we recommend specifying 2–5 percent of estate value or an hourly rate directly in the will.
How should crypto, Bitcoin and NFTs held in a cold wallet pass to heirs?
The Digital Asset Decree B.E. 2561 recognises digital assets as inheritable property. The execution problem is access — without the seed phrase, heirs cannot reach the wallet. We recommend: (1) sealed-envelope seed-phrase deposit in a bank safe-deposit box alongside the will; (2) a 2-of-3 multi-sig wallet with trustees; (3) custody at a Thai SEC-licensed exchange (Bitkub, Satang, Zipmex) — a probate order then unfreezes the account; (4) a separate Letter of Wishes listing wallet addresses (kept outside the will to avoid court disclosure). Inheritance-tax valuation is the market value on the day of receipt, using the Bitkub reference rate.
May a will be drafted in English?
Yes — the CCC does not impose a language requirement. However, evidence in a Thai court requires a certified Thai translation under Civil Procedure Code § 46. Best practice is a two-column bilingual will (Thai–English) with a governing-language clause designating Thai as controlling for Thai-situs assets — this prevents translation disputes that often delay probate by 12 months or more.
What happens if the decedent leaves no will (intestacy)?
CCC § 1629 prescribes six classes of statutory heirs in priority order: (1) descendants; (2) parents; (3) full-blood siblings; (4) half-blood siblings; (5) grandparents; (6) aunts and uncles. The surviving spouse is a special heir who shares with whichever class is present under § 1635. With no heirs at all, the estate escheats to the State under § 1753. Foreign heirs have the same rights as Thai heirs except for the land restriction in Land Code § 93.
How is matrimonial property divided in the estate of a mixed Thai–foreign couple?
Matrimonial property is split 50/50 first under CCC § 1533 — the decedent's half is the estate; the surviving spouse's half is not. Personal property under § 1471 (pre-marriage assets, inheritances received during marriage, personal gifts) remains undivided and enters the estate in full. A registered prenuptial agreement (§ 1466, registered at the Amphur on the day of marriage) is the strongest planning tool to classify each asset clearly.
What do your fixed-fee bundles include, and at what price?
Will Drafting Bundle: § 1658 District Office Will + certified English translation + notarisation + one year of original-document storage — from THB 25,000. Cross-Border Strategy Bundle: Asset Map + Heir Map + tax estimate + mirror-will coordination with overseas counsel — from THB 85,000. Probate Bundle (estate under THB 50 million): executor petition + court representation + asset distribution + Phor.Mor.60 — from THB 150,000. No contingency fee. No hidden express surcharges. Court, Land Department and Revenue Department fees are billed at cost against original government receipts.
ลูกค้าจริง 60+ สัญชาติทั่วโลก ใช้บริการ Notary, แปลรับรอง, MFA และสถานทูตกับเรา
"ทีมงานช่วยจัดเตรียมหนังสือมอบอำนาจสำหรับใช้ที่ออสเตรเลียได้รวดเร็วมาก พร้อมประสานงาน NAATI ครบจบในที่เดียว"
"Very professional notary service. Document was certified, translated and ready for the UK embassy in two business days."
"ใช้บริการรับรอง Affidavit + รายชื่อผู้ถือหุ้นเพื่อจดทะเบียนสาขาที่สิงคโปร์ ทีมงานละเอียดและตอบกลับไว"
Send scans via LINE — receive an Asset Map, Heir Map, Inheritance-Tax Estimate, Probate Timeline and fixed-fee quote. No contingency fee, no nominee shareholders, no sham marriage to bypass Land Code § 93.
Document and legalization advisers with 15+ years of practice
Before we start, we read your actual documents and confirm the legalization route matches what the receiving authority asks for. During the work we report progress, and after delivery we still answer questions about how to submit the file.
We prepare documents to the requirements of the receiving authority. Any approval decision remains at that authority's discretion.
Send your documents on LINE for a preliminary review, a recommended legalization route and a written quote.
General guidance, not a case-specific determination. Requirements change with agency notices — confirm with the receiving authority before you act.
Sources: สภาทนายความในพระบรมราชูปถัมภ์ · กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ · Last reviewed: 2026-08-04
Principles we explain most often on cross-border contracts, wills, property and disputes in Thailand. General guidance only — not advice on your specific matter.
Say so expressly in the contract. Without a prevailing-language clause a court must reconstruct the parties' intention from surrounding evidence, which adds time and cost. Note also that in Thai proceedings foreign-language documents must be accompanied by Thai translations as the court directs, so commission a good translation when the contract is signed rather than when a dispute starts.
Commercial parties can usually agree governing law and forum, but the limits are real: public order matters, rights over immovable property in Thailand, and enforcement inside Thailand all constrain the choice. Draft for the place where the assets or the counterparty actually sit, not for the law your team happens to know best.
By using one of the forms recognised by the Civil and Commercial Code — for example the ordinary written will with two witnesses, or a will made before a public officer. In practice we recommend a separate Thai-asset will that states clearly it does not revoke wills made elsewhere; otherwise a later instrument can revoke an earlier one unintentionally.
Appointment as administrator takes effect by court order. Banks and Land Offices act on sight of that order together with complete identification documents. Timelines vary by court and by how complete the evidence is. Foreign documents such as death certificates and marriage records must be legalised and translated before they can be used in a Thai court.
Verify the title deed or condominium unit title at the Land Office, check mortgages, servitudes and other encumbrances, confirm common-area fees are current, and for a condominium confirm the building still has foreign-ownership quota available. Do this before paying a deposit, since most sale agreements allow forfeiture if the buyer defaults.
Usually not without certification. The signature is normally notarised or certified locally, then certified at a Royal Thai Embassy or Consulate, then translated into Thai and legalised at the Department of Consular Affairs. Receiving bodies such as the Land Office or the Department of Business Development may also require their own prescribed form alongside it.
They differ by cause of action — ordinary contractual claims, tortious claims and claims with specific statutory periods are not the same under the Civil and Commercial Code — and the date the period starts running also turns on the facts. Check the provision that matches your claim, and do not wait until the deadline is close, because assembling evidence takes time.
Electronic records are admissible under the electronic transactions legislation, but their provenance and completeness must be credible. Preserve the continuous conversation rather than screenshots of the convenient lines only, and keep the source device or original files available for examination.
It depends on the dispute. Arbitration offers flexibility on language, specialist decision-makers and confidentiality, but usually costs more up front. Court proceedings bring appellate review and direct domestic enforcement machinery. Decide when drafting the contract — changing forum after a dispute arises needs everyone's consent.
No. Enforcement of a foreign judgment is not automatic; a fresh action in Thailand relying on the judgment as evidence is commonly required. Foreign arbitral awards sit under a different recognition and enforcement framework in the arbitration legislation. Plan enforcement before you pick the forum, not afterwards.
Advisory work is risk analysis, drafting and reviewing contracts and structuring transactions before a dispute exists. Court representation is conducting proceedings, which requires a lawyer licensed by the Lawyers Council of Thailand. Many matters begin as advisory and escalate; separating the scopes early keeps both time and cost controlled.
No. It is general guidance drawn from published statutes and practice. Legal outcomes depend on the specific facts, the documents that exist and the forum. For an opinion you can act on, contact our staff by phone, LINE or email to arrange a consultation and a document review of your own matter.
Sources: สภาทนายความในพระบรมราชูปถัมภ์ · สำนักงานศาลยุติธรรม (Office of the Judiciary) · กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ · Last reviewed: 2026-08-04
These are illustrative composites of common legal-document patterns, not individual client records, and not a guarantee of any court or authority decision. Durations are approximate working-day ranges.
Illustrative scenarios, not individual client records · Last reviewed 2026-08-09
Thai and foreign wills, estate administration and documents demanded by overseas courts and banks.
A foreign will can be recognised, but the Thai court still needs an administrator appointed, and the whole will plus the grant from the foreign court must be translated and legalised before filing. That is slower and more expensive than a short Thai will limited to Thai assets. Where both exist, the revocation clauses must be drafted so neither cancels the other.
Many do, because a Thai-language will limited to Thai assets is easier for a Thai court to administer and avoids translating and authenticating a foreign will during probate. The critical point is drafting the two wills so that neither revokes the other. Coordinate the wording with the lawyer who drafted the foreign will before signing anything, as accidental revocation is the most common defect we see.
Usually the Thai court order appointing the administrator, the death certificate, proof of the heirs' identity and their relationship, each translated and authenticated for the bank's jurisdiction. Banks apply their own compliance review on top of the court documents, so ask for their checklist in writing first. Preparing to that checklist avoids repeating the authentication chain after a partial refusal.
They are translated into Thai and authenticated in the country of issue before use here, typically by local authentication followed by attestation at the Royal Thai Embassy there. After 28 February 2027 an Apostille from a Convention member takes the place of that embassy stage. Thai courts assess the documents on their own terms, so treat foreign orders as evidence rather than as automatically effective.
Often yes, through a power of attorney signed before a notary or a Royal Thai Embassy abroad, then translated and certified for use in Thailand. Land Offices, banks and courts each have their own view on wording and validity, so the mandate is drafted for the specific transaction. A generic power of attorney is the usual reason a signing appointment has to be repeated.

Statements on this page follow the authorities below. Confirm current requirements with the authority before filing. Last reviewed 2026-07-29.
Fees are not published online — ask our team by phone, LINE or email for a scope-based quote.