Reviewed by ThaiLawOnline, a licensed Thai law firm practising in Thailand since 2006. Thai lawyer of record: Wichuda Atthamethakon, LL.M., Thai Bar Licence 3149/2556.
Last updated on September 5, 2026
A legatee (ผู้รับพินัยกรรม, phu rap phinaikam, also called a beneficiary or heir by will) is a person or organisation who receives property under a will; what they receive is the legacy. The Civil and Commercial Code recognises two kinds of heir, the statutory heir who inherits by law and the legatee who inherits by the testator’s choice (Section 1603). A legatee need not be related to the deceased at all: a partner, a friend, a temple, a foundation or a company can all be legatees. For foreigners this is the mechanism that lets an unregistered Thai partner, or a child abroad, inherit at all.
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Universal and specific legatees
Section 1651 divides legatees by what they are given. A legatee who receives the whole estate or a fraction of it, such as “one third of everything I own”, is a universal legatee and is treated as an heir by law: they share in debts and in anything undisposed. A legatee who receives a particular thing, such as a named condominium or a sum of money, is a specific legatee and takes only that thing, free of the general liabilities unless the will says otherwise. A well-drafted will usually combines both: specific gifts followed by a residuary clause naming who takes the rest.
Who cannot be a legatee. The person who wrote out the will, every witness to it, and the spouse of any of them cannot take under it (Section 1653); the gift to them is void while the rest of the will stands. A legatee must exist at the testator’s death, though a child conceived before death and born within 310 days counts (Section 1604). A juristic person such as a temple or foundation qualifies as long as it exists at that time.
Foreign legatees and Thai assets
Bank accounts, vehicles, company shares and personal effects pass to a foreign legatee without restriction once the court has appointed an estate administrator. A condominium passes if the building’s foreign quota of 49% is not exceeded; otherwise the legatee must sell within a year. Land is the problem. A foreigner who is left land by will and is not a statutory heir cannot apply for ministerial permission to keep it; the guide on whether a foreigner can inherit land in Thailand explains the disposal period and the alternatives, such as a usufruct or leaving the land to a Thai child.
A legatee who is not the deceased’s spouse, descendant or ascendant pays inheritance tax at 10% on the part of the legacy above 100 million baht, against 5% for descendants and ascendants; a spouse is exempt. The legatee does not administer the estate unless the will also names them administrator and the court confirms it. What a legatee can do is petition for that appointment as an interested person under Section 1713, and object if an administrator delays or distributes wrongly.
Legatee, statutory heir and lapsed legacies
The same individual can be both a statutory heir and a legatee, and often is: a will leaving the family home to a daughter names as legatee someone who would have inherited a share anyway. The difference shows when the will is silent. Property not mentioned in the will goes to the statutory heirs in the order of Section 1629, not to the legatees, unless a residuary clause catches it.
A legacy lapses when the legatee dies before the testator, renounces it, or fails a condition the will attaches, and the lapsed gift falls into the residue or, if there is none, into intestacy. A will can prevent this by naming a substitute (“to my son, or if he dies before me, to his children”). Foreigners who wrote a will years ago and have since seen a beneficiary die, a marriage end, or a company dissolve should check whether their legatees still exist; the guide on making a last will in Thailand covers updating.
Frequently asked questions
What is the difference between a legatee and an heir in Thailand?
A statutory heir inherits by law under Section 1629 when there is no will or the will does not cover everything. A legatee inherits because the will names them and can be anyone, related or not. A universal legatee who takes the whole estate or a fraction is treated like an heir; a specific legatee takes only the thing named.
Can a foreigner be a legatee under a Thai will?
Yes. A foreigner can be left bank accounts, vehicles, shares, personal property and a condominium within the foreign quota. Land is different: a foreign legatee who is not a statutory heir cannot obtain permission to keep it and must dispose of it within the period the Land Department allows.
Can a witness to a Thai will be a legatee?
No. Under Section 1653 the writer of the will, each witness and their spouses cannot take anything under it. The gift to that person is void, but the rest of the will remains valid. Choose witnesses who receive nothing.
See also: statutory heir, testator, will, estate administrator, and the guides on making a last will in Thailand and inheriting property as a foreign heir.
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