5 Mo.
FROM FILING TO COURT ORDER
3
STATUTORY HEIRS RECOGNISED
THB 0
INHERITANCE TAX DUE
100%
THAI ASSETS RECOVERED
The client was a French national based in France, appointed as the estate administrator for a family member who had passed away while living in Pattaya, Thailand. The matter involved a cross-border inheritance, as the deceased had been living in Thailand for over a decade. The estate included local assets such as a condominium in Pattaya and several bank accounts.
The client’s objective was to obtain legal authority through the Thai courts to administer the estate, access the deceased’s bank accounts, and transfer the assets to the statutory heirs in accordance with Thai succession law.
Our client, a French national based in France, contacted Lex Nova Partners following the death of his father in Pattaya in early 2026. His father had been living in Thailand for more than a decade. The estate in Thailand included a privately owned condominium in central Pattaya, a personal Thai bank account, and several joint accounts held with his surviving spouse at major Thai banks.
The client, along with his brother and their mother, were the statutory heirs. As this was a cross-border inheritance case involving foreign nationals, the estate could only be administered through the Thai courts before any assets could be accessed or transferred.
The deceased had not put in place a will that was recognised under Thai law, meaning the assets in Thailand had to be distributed under the default inheritance rules set out in Section 1629 of the Civil and Commercial Code, even though the family was in agreement on how the estate should be divided.
Before any assets could be transferred, it was important to understand the key legal steps required under Thai inheritance law. Thai banks will not release funds held in the name of a deceased person, and the Land Department will not register the transfer of property, until a Thai court formally appoints an estate administrator.
The appointment of an estate administrator is made under Sections 1711 to 1733 of the Civil and Commercial Code and is what gives the administrator the legal authority to act. Without it, the family may have a legal right to inherit, but they cannot access or transfer the assets in practice.
The international aspect of the case made the process more complicated and time-consuming. All French civil documents, including the death certificate, marriage certificate, birth certificates of the children, and the livret de famille, had to be translated into Thai and officially legalised before they could be used in Thailand.
Finally, the family also needed to be aware of the rules around foreign ownership of condominiums in Thailand. Under the Condominium Act, foreign ownership in any building is limited to 49 percent of the total area.
In addition, if a foreign heir does not meet the requirements to hold the property, they may be required to sell the unit within one year of inheriting it. This meant the family needed not only to access the assets, but also to plan ahead and manage the inheritance in a way that complied with Thai law from start to finish.
Lex Nova Partners was engaged to manage the inheritance process in Thailand from start to finish. The work focused on three key areas: obtaining the court order from the Pattaya Provincial Court (Family Division), ensuring the French documents were properly translated and legalised so they would be accepted by both French and Thai authorities, and addressing the condominium ownership rules early to avoid any risk of a forced sale for the foreign heirs.
To achieve this, our team undertook the following:
The process began with a clear review of the family structure under Thai law. As there was no will, the estate followed the default rules, with the surviving spouse and two adult children recognised as the statutory heirs, each entitled to an equal share of ⅓ each.
Our team prepared the required Thai-language documents, including the family tree declaration and written confirmations from each heir. We also verified that each heir was eligible to receive the Thai-based assets. Our team drafted the documents to be compatible under Section 1629 and Section 1635 of the Thai Civil and Commercial Code.
This step was essential , as the Thai court will not appoint an estate administrator without a complete and a properly prepared record of the heirs . Any gaps or inconsistencies at this stage can lead to delays or rejection of the application.
We then prepared the court petition to appoint an estate administrator under CCC Sections 1711 to 1715 and filed it with the Pattaya Provincial Court (Family Division), as the deceased had been living in Pattaya at the time of death.
Under Thai law, only one person can be appointed as estate administrator, and that individual must attend the court hearing in person. After discussing the options with the family, the surviving spouse chose not to take on the role, and the elder son was put forward instead.
We updated the petition accordingly before filing, while making sure that the inheritance rights of all three heirs remained unchanged.
We also prepared bilingual Powers of Attorney for the heirs based in France, with their signatures certified by a French notary. The entire process was carefully planned so that all documents were ready and compliant in time for the first court hearing.
Once the court order was issued, our team worked directly with the relevant Thai banks to unblock the deceased’s accounts, using certified copies of the court order and the heirs’ identification documents. This allowed the funds to be accessed and transferred without further delay.
For the condominium in Pattaya, we carried out a foreign ownership check with the Land Department to confirm that the unit could be transferred to the chosen heir while remaining within the building’s 49 percent foreign ownership quota. As a precaution, we also prepared a contingency plan in case the quota had already been reached, including a compliant in-family transfer within the one-year deadline and the required notification to the authorities.
We assessed the estate against the Inheritance Tax Act B.E. 2558 (2015). The aggregate value of the Thai-situated assets fell well below the THB 100 million threshold, meaning no Thai inheritance tax was due in Thailand.
We documented the assessment for the family’s records and confirmed the treatment of the spouse share, which is statutorily exempt under Section 3(2) of the Inheritance Tax Act, regardless of value.
Within five months of the initial filing, Lex Nova Partners obtained the court order from the Pattaya Provincial Court appointing the estate administrator and formally recognised all three statutory heirs, securing their respective rights under Thai law.
Following the order, the estate administrator assisted by our team unblocked both sole and joint bank accounts across the different Thai banks and completed the transfer of a condominium in Pattaya, ensuring it remained within the building’s 49 percent foreign ownership quota and avoiding any risk of a forced sale.
We also efficiently managed the full cross-border legalisation of French documents in line with Thai requirements and coordinated with the family in France to align the Thai process with the ongoing French succession.
The estate was also reviewed for tax purposes, confirming that no Thai inheritance tax was payable as the value remained below the THB 100 million threshold.
For further information on how our team can assist your business ventures in Thailand, feel free to contact us. Our team of legal experts is here to provide tailored advice and legal services to help you navigate the complexities of corporate affairs and achieve your business goals. Contact us today to schedule a consultation.