Inheritance Laws
succession of foreign owned real estate
Something you do not own, you cannot transfer by inheritance or last will. Something you are not allowed to own as a foreigner in Thailand, you also cannot acquire by inheritance or through succession laws. This applies to the inheritance of land, leased land, or condominium units by foreigners in Thailand.
Inheritance of Land in Thailand
Foreigners are not allowed to own land in Thailand, and therefore, foreigners cannot inherit land in Thailand. Foreigners married to a Thai national may acquire land as a statutory heir under Section 93 of the Land Code Act, but will not be permitted to register ownership. This section was originally written for foreign heirs who acquire land from another foreigner owning land under a treaty.
Section 93: “A foreigner who acquires land by inheritance as statutory heir can have an ownership in such land upon a permission of the Minister of Interior. However, the total plots of land shall not exceed those specified in Section 87.”
Section 93 of the Land Code must be read in relation to Section 86, which addresses foreign ownership under a treaty, not in relation to foreigners married in Thailand inheriting land from their Thai spouse. This over 50-year-old section applies to statutory heirs of foreigners who acquired land under treaty provisions (section 86). The last such treaty was terminated in 1970, and there is currently no treaty in force allowing the Minister of Interior to grant permission to any foreigner to register land ownership in Thailand. Any foreign statutory heir (e.g., a foreign spouse) must sell the land within one year, pursuant to Section 94 of the Land Code Act.
It is important to note that only since 1999 (following a ministerial regulation) has it been permitted for a Thai national married to a foreigner to acquire land during the marriage, and only after confirming that the foreign spouse does not acquire ownership rights (i.e., through a land office letter of confirmation). This way the land becomes a personal asset of the Thai spouse and not a marital property between the spouses.
A foreign spouse may inherit land owned by their Thai spouse, but upon the death of the Thai spouse, the foreigner will not be allowed to register ownership of the land. The foreigner must sell the land within one year from the date of acquisition by inheritance.
Inheritance of a Condominium Unit in Thailand
Section 19 (7) of the condominium act of Thailand divides foreign heirs and legatees into two groups: strong>qualified and unqualified for registration of ownership. In practice, most foreigners inheriting a condo unit in Thailand cannot register ownership and must sell the apartment within one year of acquisition by inheritance.
Section 19(7):
“A foreigner or juristic person regarded by law as foreign, other than those specified in Section 19(1), who acquires an apartment by inheritance as statutory heir or legatee or otherwise, shall notify in writing the competent authority within sixty days from the date of acquisition of ownership, and shall dispose of such apartment within one year from the date of acquisition. If disposition is not made within said period, the provisions of the fourth paragraph of Section 19(8) shall apply mutatis mutandis.”
Qualified Foreign Heirs Under Section 19(1)
Qualified foreign heirs and legatees under Section 19(1) may register ownership of a condominium unit, provided that doing so does not exceed the 49% foreign ownership quota in the condominium. If the quota is full, even qualified foreigners must sell the unit within one year of acquiring it by inheritance.
- Foreigners permitted to have residence in the Kingdom under the immigration law (qualified to hold ownership within the foreign ownership quota of a condominium).
- Foreigners permitted to enter into the Kingdom under investment promotion law (qualified to hold ownership within the foreign ownership quota of a condominium).
- Juristic persons as provided in Sections 97 and 98 of Land Code and registered juristic person under Thai law (qualified to hold ownership within the foreign ownership quota of a condominium).
- Juristic persons which are aliens under section 4 of the foreign business act and have obtained promotion certificate under investment promotion law (qualified to hold ownership within the foreign ownership quota of a condominium).
- Foreigners or juristic persons regarded by law as foreign who have brought in foreign currency into the Kingdom or withdrawn money from Thai Baht account of the persons who have residence outside the Kingdom or withdrawn money from foreign currency account (qualified to hold ownership within the foreign ownership quota of a condominium).
Obligations of Ineligible Foreign Heirs
Any foreigner who does not meet the criteria of Section 19(1) is considered ineligible. In this case, they must:
- Notify the local or provincial Land Office in writing within 60 days of inheriting the unit
- Dispose of the condominium unit within one year from the date of ownership acquisition
If the foreigner fails to comply, the Director-General of the Land Department has the authority to sell the unit on their behalf.
Read more: succession foreign ownership of a condominium unit
Inheritance of Leased Properties
Under Thai law, a lease (tenancy) is a contractual arrangement and a personal right of the lessee. The general principle is that a lease agreement terminates upon the death of the lessee. As confirmed by the Supreme Court of Thailand, the lessee is considered the essence of the lease. Therefore, when the lessee dies, the lease contract automatically ends unless specific provisions to the contrary are included in the agreement. To preserve the lease beyond the lessee’s death, the lease structure must include a clause for succession or assignment of rights. When such a clause exists, the lessee’s heirs may claim performance directly from the original lessor under Section 374 of the Civil and Commercial Code. However, this right does not automatically extend to successors of the lessor. To avoid potential legal complications, it is often advisable to include co-lessees in the lease agreement. This allows each co-lessee to independently continue the lease if the other lessee passes away.
Inheritance of Company Shares and Control in a Thai Limited Company
The inheritance of shares and control in a Thai limited company—especially where a foreigner holds property through the company—is legally more complex than individual ownership. Share certificates alone have no legal effect, as Thai company shares are not bearer shares.
To transfer control:
- The shares must be officially transferred and registered at the Department of Business Development.
- The foreigner’s heirs must be registered as new shareholders.
- The remaining (often nominee) Thai shareholders must hold a shareholders’ meeting to appoint a new director.
Proper legal assistance is essential to ensure both share transfer and company control are validly passed to the heirs under Thai law.
Click a question below to see the answer.
No. Foreigners are not allowed to own land in Thailand. Even if land is inherited (e.g., from a Thai spouse), the foreign heir must sell the land within one year. Ownership registration will not be permitted.
Only if the foreign heir qualifies under Section 19(1) of the Condominium Act (e.g., permanent resident or foreign currency transferee). Otherwise, the unit must be sold within one year of inheritance. Registration is not allowed for unqualified heirs.
No, not automatically. A lease is a personal contract under Thai law and generally ends with the lessee’s death unless the agreement includes specific succession rights. Even then, it may not bind successors of the lessor.
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