Thai legal terms

The Land & Building Tax Act B.E. 2562, effective 1 January 2020, replaced the previous Act. Maximum tax rates are agricultural ≤ 0.15%, residential ≤ 0.30%, commercial/industrial ≤ 1.20%, and vacant ≤ 1.20%. The owner as of 1 January each year must pay the tax to the local administrative organization (Municipality or Subdistrict Office).

the government department where they register the ownership, possession or other rights in property (land) in Thailand

A last will and testament is a legal document that sets out how a person’s property and assets will be distributed after their death. It may also name an executor to carry out these wishes. In Thailand, wills are governed by the Civil and Commercial Code, under the laws relating to succession.

is a contract whereby a person, called the letter (lessor), agrees to let another person, called the tenant (lessee), have the use or benefit of a property for a limited period of time and rental payments are made periodically by the tenant (section 537 civil and commercial code)

Leasehold in Thai property law refers to the right to use land or real estate under a lease agreement. Under Section 540 of the Civil and Commercial Code, the maximum lease term is 30 years, with renewals possible but never guaranteed beyond another 30 years. Claims of '30+30+30' leases or automatic renewals have no legal basis, are not legally enforceable, and will be rejected by the Land Office.

lèse-majesté (French language) in legal terms term meaning in Thailand a crime, insult, offence against the dignity of the King, the Queen, the Heir-apparent or the Regent punishable with imprisonment of three to fifteen years pursuant to the Thailand Penal Code.

Thai English language document required and supplied by the Land Department in Thailand for a land purchase by a Thai national married to a foreigner specifying the source of the funds for the acquisition (หนังสือรับรองว่าเงินที่ใช้เป็นสินส่วนตัว) are personal to the Thai spouse, this way ensuring that the Thai spouse takes sole ownership.

A living will in Thailand is a Section 12 National Health Act (2007) directive letting you refuse life-prolonging treatment if incapacitated. Passive euthanasia (withholding/withdrawing treatment) is allowed; active euthanasia and assisted suicide are illegal. Often paired with a medical power of attorney.

contract between a borrower and a lender of money detailing the conditions for a loan