Thai legal terms

the Immigration Act determines among others whether a person is a foreigner (non-Thai), and associated legal rights, duties, and obligations of foreigners in Thailand. It also provides rules for entering and departing Thailand and rules by which foreigners can enter Thailand to take residence in the Kingdom.

Thailand’s inheritance tax: payable only on the portion above THB 100m; 5% for ascendants/descendants, 10% for others; spouse exempt.