The Probate Procedure Step by Step

Determining Jurisdiction

The process of probate in Thailand starts at the Provincial Court (ศาลจังหวัด) in the province where the decedent was domiciled at the time of death. Note that “Domicile” is generally interpreted as the place where the individual had their principal residence. So if you died in Pattaya or died somewhere in Isaan then the provincial courts there would be where the probate starts.

Preparing the Petition

Petition Form: There are standardized forms available at the court registry.

Required Documents:

• The Death certificate (original and certified copy)
• Secondly you will need a copy of the decedent’s ID card or passport
• Thirdly you will need a copy of the last testament and will (if any), including codicils
• Lastly you will need the family registration book (ทะเบียนบ้าน) showing heirs
• Finally you will need a full inventory of known assets (preliminary list)

Filing Fees

The court fees are calculated as a percentage of the gross estate value. The typical fee schedules range from 0.5% to 1.5%. These are capped at the statutory maximums. Likewise exact rates may vary so your probate lawyer will know what this is. Most probate lawyers budget around 1%.

Court Acceptance

Note that once the registry reviews and accepts your application. Then a court case will be assigned for it and the first hearing is usually 4-6 weeks later.

Executor Named in a Will

Should the decedent’s valid will nominates an executor (ทายาทการพินัยกรรม). Then the court will confirm that individual as the administrator of the estate. This will depend if they are of legal age and have full civil capacity to act as an administrator. They also need to want to complete the task.

Court‑Appointed Administrator

On the other hand where there is an intestate case. This where the named executor cannot serve. The court will appoint an estate administrator (ผู้จัดการมรดก). Priority is generally given in the following order:

• Spouse and children (jointly)
• Other close relatives (parents, siblings)
• Neutral third party (often a probate lawyer)

Administrator’s Responsibilities

The administrator will need to gather and secure the estate assets
They will need to manage estate bank accounts
Thirdly they will also need to preserve and maintain real estate
Likewise they will need to prepare periodic reports to the court
Finally they will then distribute assets only after the courts approval

Bond and Security

Note that the court may require the administrator to post a bond (ประกันการปฏิบัติหน้าที่). This is to secure performance. Note that in Thailand the bonds are typically set at 1.5 × the estimated estate liabilities, including debts and taxes. Note that this is the primary reason why most hand over the estate to a probate lawyer. Likewise see the article on testament lawyer in Thailand on this website.

Compiling the Inventory

The administrator prepares a comprehensive inventory (บัญชีทรัพย์สิน). This listing all assets and liabilities of the estate. Typical categories:

• Where there is Immovable property (land, buildings): include title deeds (โฉนดที่ดิน)
• Likewise an inventory of any movable property (vehicles, jewelry, artwork)
• In addition all bank accounts, securities as well as mutual funds
• Any business interests (shares, partnerships)
• Lastly any liabilities to the estate. (loans, mortgages, outstanding bills)

Valuation Methods

Immovable Property: When it comes to fixes property. This is valued at the official appraised value (ราคาประเมินภาษีที่ดินและสิ่งปลูกสร้าง). This or recent transaction prices or whichever is higher.

Securities: Valued at the closing market price on the date of death.

Personal Property: Where no market price exists, appraisals by independent experts.

Court Approval

The full inventory of the estate is accompanied by valuation evidence. This has to be sent to court to review. When needed the judge may summon the appraisers. They may also order additional appraisals if discrepancies arise in the court view.

Creditor Claims

There needs to be a valid creditor claim. These are verified against the inventory.

Priority of payment:

1. Firstly there are the funeral expenses and court costs
2. Secondly there are the secured debts (e.g., mortgages)
3. Finally there are the unsecured debts (e.g., personal loans)

Inheritance Tax

Although Thailand abolished the estate duty in 2014. You will however note that inheritance transfers remain subject to an inheritance tax under the Revenue Code (Section 30).

Tax rates range from 5% to 10%, depending on the relationship:

Transfers to lineal descendants and ascendants: 5% on amounts over THB 100,000 per heir
Transfers to others (siblings, collateral relatives, non‑relatives): 10% on the net value.

Tax Filing and Payment

Note that the estate must file the inheritance tax return within 150 days of the decedent’s death. Likewise the payment is due upon filing. Lastly you will also note that late payment penalties accrue at 1.5% per month.

Court Sanction

Note that in Thailand the court will not authorize final distribution. Not until such time that there is proof of tax payment (or satisfactory security for payment) is presented.

Distribution of Remaining Assets

According to a Valid Will

If this is a testate estate. Then assets are distributed per the will. This of course is subject to reserved portions for forced heirs. Likewise the executor issues distribution instruments. This could be a title deed transfer while the estate is court supervision.

If the estate is under intestate succession then assets are divided according to statutory ratios. It is the administrator who has to prepare a distribution schedule (บัญชีรายการแบ่งมรดก), showing each heir’s share.

Minors and Incapacitated Heirs

Shares for minors as well as legally incapacitated heirs. Their inheritance is held in trust by their guardian. This until they reach majority or regain capacity.

Dispute Resolution

Heirs may petition the court to resolve disputes. This can be over asset quality or the valuation of an asset as well as share calculations. The judge may order a mediation or appoint a special master.

Issuance of Court Order

Final Hearing

Once the estate debts are paid as well as any taxes settled. Then the distribution plan is approved. The court will then schedule a final hearing (นัดอ่านคำสั่ง). At this time all interested parties are notified and may attend to raise last‑minute objections.

Decree Closing the Estate

The judge will issue the final order (คำสั่งปิดการจัดการมรดก), effectively closing the estate.

The order includes:

• There will be the confirmation of valid will (if any)
• Likewise the names of the executor or administrator
• The full list of approved distributions
• Lastly the release of the administrator from further liability

Registration of Title Transfers

For immovable property, heirs take the final order and distribution certificates to the Land Office to record title transfers. This completes the probate cycle and vests full ownership in the heirs.

The information contained in our website is for general information purposes only and does not constitute legal advices. For further information, please contact us.