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.
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Le domaine (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
Ce que le Code intègre dans la succession
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.
Ce qui ne fait pas partie de la succession
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.
Comment une succession est administrée en Thaïlande
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
Qu'est-ce qui est inclus dans une succession selon le droit thaïlandais ?
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.
Un étranger peut-il hériter d'une succession en Thaïlande ?
Oui, que ce soit en tant qu'héritier légal ou en vertu d'un testament. Les comptes bancaires, les véhicules, les actions et les unités de copropriété (dans la limite du quota étranger) sont transmis normalement. La terre fait exception : un héritier étranger doit obtenir l'autorisation du ministre de l'Intérieur en vertu de l'article 93 du Code foncier, ou doit vendre le terrain dans un délai d'un an et en conserver le produit.
Combien de temps faut-il pour régler une succession en Thaïlande ?
La nomination judiciaire d'un administrateur prend environ 3 à 6 mois si elle n'est pas contestée, plus un mois pour le certificat attestant l'absence de recours. Le recouvrement et le transfert des actifs prennent ensuite quelques mois de plus. Les successions reposant sur un testament étranger qui doit être traduit et légalisé prennent généralement un an ou plus.
Voir aussi : administrateur de succession, succession, héritier légal, Impôt sur les successions, et les guides sur inheritance law in Thailand for foreigners ET administration des successions et des biens.
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