Ownership & the law
What happens to your Koh Samui property when you die, how Thai inheritance law applies to foreign owners, how each ownership structure passes on, and how to make a Thai will that works with your will at home.
In short
- Property in Thailand passes under Thai law, whatever your nationality.
- How it passes depends on the structure: a condo or superficies can be inherited; a lease depends on its wording; a usufruct ends.
- A Thai will makes the process far faster and clearer for your family.
- Without a will, Thai intestacy rules decide who inherits, and a court must appoint an administrator.
- Make sure your Thai will and your will at home don’t cancel each other out.
Nobody likes planning for their own death, but for foreign property owners in Thailand it matters more than usual. Without the right documents, your family may face months of court process in a foreign language, and some structures don’t pass to heirs at all. With a little planning, the transfer can be straightforward. This guide explains how inheritance works for Koh Samui property and what to put in place. See also foreign property ownership in Thailand.
General information, not legal advice. Inheritance is personal and complex. Have your lawyer draft your Thai will and check it against your structure and your will at home.
Which law applies
The law
Succession to immovable property is governed by the law of the place where the property is located.
Act on Conflict of Laws B.E. 2481
So a Koh Samui villa or condo passes under Thai law, even if you live elsewhere and the rest of your estate is governed by your home country’s law.
How each structure passes on
| Structure | What happens on death |
|---|---|
| Freehold condo | Passes under your will or Thai intestacy rules. A foreign heir is registered within the building’s foreign quota |
| Lease of land | Depends on the lease. Courts have treated leases as personal to the tenant, so the lease should name a successor or allow transfer to heirs |
| Superficies | Passes to heirs unless the deed says otherwise |
| House you own | Passes under your will |
| Sap Ing Sit | Passes to heirs |
| Usufruct or habitation | Ends on death |
| Shares in a Thai company | Pass under your will; the company keeps the property |
| Land in a Thai spouse’s name | Part of the Thai spouse’s estate, not yours |
Foreign heirs and land
Foreigners can’t normally own land. If a foreign heir inherits land, for example from a Thai spouse, they may be allowed to inherit as a statutory heir but can be required to dispose of the land within a set period. Plan this in advance with your lawyer, for instance with a lease or usufruct in favour of the foreign partner.
Making a Thai will
Thai law recognises several forms of will. The most common for foreign owners is a written will signed in front of two witnesses, prepared by a lawyer in Thai and English. Other forms include a handwritten will and a will registered at the district office.
A good Thai will:
- covers only your Thai assets, and says so;
- names an executor in Thailand, often a trusted person or your lawyer;
- identifies each asset clearly: title deed numbers, lease details, bank accounts;
- is consistent with your lease and superficies wording; and
- is stored safely, with copies held by your lawyer and family.
Watch out
A later will can revoke an earlier one. Make sure your Thai will and your home-country will each state which assets they cover, so neither cancels the other.
If there’s no will
Thai intestacy rules decide who inherits, in a set order: descendants, parents, brothers and sisters and so on, with a surviving spouse sharing alongside them. A court must appoint an administrator of the estate before property can be transferred. With overseas family, translations and legalised documents, this can take many months.
The probate process in Thailand
- Gather documents: the death certificate (translated and legalised if issued abroad), the will, and the property documents.
- Apply to the Thai court for an executor or administrator to be appointed.
- The court hearing, usually a few months after filing.
- Transfer at the Land Office: the executor registers the property to the heirs, or sells it.
- Bank accounts and other assets are released to the executor.
Inheritance tax
Thailand charges inheritance tax only on very large inheritances, above a high threshold per heir, with a lower rate for parents and descendants. Land Office fees apply when inherited property is registered, with reduced rates for transfers to close family. Your home country may also tax the inheritance.
Planning checklist
- A Thai will covering your Thai property, drafted by a lawyer.
- Lease wording that allows the lease to pass to your heirs or a named successor.
- A registered superficies for the house.
- Your home will updated so it doesn’t revoke the Thai will.
- A list of your Thai assets and where the documents are kept.
- An executor who can act in Thailand.
Frequently asked questions
It passes under Thai law: under your Thai will if you have one, or under Thai intestacy rules if not. How it passes depends on the ownership structure.
It’s strongly recommended. A Thai will makes probate in Thailand much faster and clearer.
Yes, within the building’s foreign quota.
It depends on the lease. Courts have treated leases as personal, so the lease should name a successor or allow transfer to heirs.
Only on very large inheritances above a high threshold.
Want to plan for your family?
We can introduce you to lawyers who prepare Thai wills for property owners.
General information only, not legal or tax advice.