Révisé par ThaiLawOnline, un cabinet d'avocats thaïlandais agréé exerçant en Thaïlande depuis 2006. Avocate thaïlandaise en charge du dossier : Wichuda Atthamethakon, LL.M., licence du barreau thaïlandais 3149/2556.
Dernière mise à jour le 5 septembre 2026
Le estate (มรดก, moradok; the whole mass of assets and liabilities is the กองมรดก, kong moradok) is everything a person leaves at death that can pass to others: property of every kind, together with rights, duties and liabilities, except those that by law or by their nature end with the person (Section 1600 of the Code civil et commercial). On death the estate devolves at once on the heirs (Section 1599), but nobody can deal with it until a court appoints an estate administrator. For a foreigner the estate in Thailand is usually a condominium, bank accounts, a vehicle and perhaps company shares.
Table des matières
What the Code puts in the estate
Assets and debts together. The estate includes land and buildings, condominium units, bank balances, vehicles, shares, money owed to the deceased and rights under contracts, but also loans, unpaid tax, guarantees and any court judgment against the deceased. Heirs take the debts along with the assets, though an heir is never liable beyond the value of what they receive (Section 1601). Creditors are paid before anyone inherits, which is why the administrator’s first job is an inventory.
Marital property first. Where the deceased was married, the sans sommeil is divided as on divorce before the estate is calculated: the surviving spouse keeps their half outright and only the deceased’s half enters the estate, together with the deceased’s personal property (péché suan tua). Only then are the shares of the spouse and the other heirs worked out.
What falls outside the estate
Some things end with the person. A usufruct granted for life is extinguished on the death of the usufructuary and does not pass to heirs, a point that catches foreigners who hold Thai land through a usufruct. A lease is generally treated as personal to the tenant and ends with them unless the contract provides otherwise. Rights that are purely personal, such as pouvoir parental ou un droit d'habitation, are not inherited. Life insurance paid to a named beneficiary goes to that beneficiary directly rather than through the estate.
A pension from abroad, a foreign bank account or a house in the home country are part of the deceased’s worldwide estate but are handled under the law and procedure of the place where they sit; a Thai court order over Thai assets does not reach them, and a foreign probate order does not reach Thai assets. Foreigners with property in two countries commonly keep a Thai will for the Thai estate and a home will for the rest, drafted so that neither revokes the other; the guide on a Thai will and a will at home explains how.
How an estate in Thailand is administered
Banks, the Land Office and the Department of Business Development release nothing on the strength of a will or a death certificate alone. An heir or interested person petitions the provincial court for the appointment of an estate administrator (Section 1713); an uncontested petition takes about 3 to 6 months. The administrator then collects the assets, pays debts and taxes, and distributes to the heirs under the will or, without one, in the statutory order of Section 1629. A foreign heir who receives land needs ministerial permission under Section 93 of the Land Code or must sell within a year; a condominium passes if the building’s 49% foreign quota allows.
Tax is rarely an issue: inheritance tax under the Inheritance Tax Act B.E. 2558 applies only to the part of an inheritance above 100 million baht per recipient, at 5% for descendants and ascendants and 10% for others, and a spouse is exempt. The practical risks are elsewhere: an estate nobody applies to administer, a condominium accumulating common-area arrears, or a claim brought after the one-year limitation period in Section 1754 has run.
Foire aux questions
What is included in an estate under Thai law?
Under Section 1600 the estate is all property of the deceased plus their rights, duties and liabilities, except those that are purely personal. Debts are included, but an heir is liable only up to the value of what they inherit. Marital property is divided first, so only the deceased’s half of the sin somros enters the estate.
Can a foreigner inherit an estate in Thailand?
Yes, whether as a statutory heir or under a will. Bank accounts, vehicles, shares and condominium units (within the foreign quota) pass normally. Land is the exception: a foreign heir needs permission from the Minister of Interior under Section 93 of the Land Code, or must sell the land within one year and keep the proceeds.
Combien de temps faut-il pour régler une succession en Thaïlande ?
The court appointment of an administrator takes about 3 to 6 months if uncontested, plus a month for the certificate showing no appeal. Collecting and transferring the assets then takes a further few months. Estates relying on a foreign will that must be translated and legalised commonly take a year or more.
Voir aussi : administrateur de succession, succession, héritier légal, Impôt sur les successions, and the guides on inheritance law in Thailand for foreigners ET administration des successions et des biens.
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