When the owner of the land or the person whose name appears in the land document (such as the land title deed or NS.3 or NS.3 Kor. or NS.3 Kor.) dies, that plot of land will become an inheritance, which will be passed on to the deceased's heirs by legal rights or by the will made by the deceased.
當土地所有人或名字出現在土地文件(例如土地所有權契據或 NS.3 或 NS.3 Kor. 或 NS.3 Kor. )中的人去世，該土地將成為遺產，將透過法定權利或亡者的遺囑傳遞給亡者的繼承人。
In Thailand, the definition of statutory heirs, as outlined in Section 1629 of the Civil and Commercial Code, serves as the basis for inheritance distribution. This legal framework prioritizes immediate family members and relatives in a hierarchical order.
在泰國，《民商法》第 1629 條所概述的法定繼承人的定義是遺產分配的基礎。此法律架構依等級順序優先考慮直系親屬和親屬。
There are 6 levels of legal heirs or legal heirs. Each level has the right to inherit first as follows:
法定繼承人或法定繼承人有6類。各類優先繼承權如下：
1. Descendants (children, grandchildren, great-grandchildren, nieces) 後代(孩子、孫子、曾孫、姪女)
2. Father, mother 雙親
3. Siblings of the same father and mother 親生的兄弟姊妹
4. Siblings of the same father or mother 有一半血緣關係的兄弟姊妹
5. Grandparents 祖父母及外祖父母
6. Uncles, aunts 叔叔舅舅、姑姑阿姨
The surviving spouse is considered a legal heir, entitled to inherit alongside all 6 levels of legal heirs. According to Section 1629, half of the deceased’s estate shall first be given to the surviving spouse, with the remaining estate then divided proportionately among the other heirs. If a higher-priority heir is still alive, the next level of heirs is not entitled to inherit, except for children and parents, whose right to inherit is protected by law without disqualification.
在世的配偶被視為法定繼承人，有權與所有6類法定繼承人一起繼承。根據第1629條，亡者的一半遺產應先給予在世的配偶，剩餘遺產則按比例分配給其他繼承人。若較前優先繼承人仍健在，下一類繼承人無權繼承，但子女和父母除外，其繼承權受法律保護，不得取消繼承資格。
However, the entitlements of surviving spouses can vary significantly depending on the presence of other relatives and specific circumstances. For instance, if the deceased has children from a previous marriage or other legal dependents, the share allocated to the surviving spouse may be adjusted accordingly, potentially diminishing their entitlement.
然而，根據其他親屬的存在和具體情況，在世配偶的權利可能會大不相同。例如，如果亡者有前次婚姻所生的孩子或其他合法受扶養人，分配給在世配偶的份額可能會相應調整，可能會減少其權利。
The person entitled to inherit the land must apply for the land inheritance transfer registration at the provincial land office or the provincial branch land office in the case of having a land title deed, NS.3 Kor. and the district land office. In the case of having a document as NS.3, NS.3 Kor., if in any area where the Ministry of Interior has announced the cancellation of the power and duties of the district chief regarding the implementation of the land law, regardless of whether the land is a title deed NS.3 or NS.3 Kor., NS.3 Kor., you must apply for registration at the provincial land office or the provincial land office branch where the land is located.
有權繼承土地的人必須在擁有土地所有權契據的情況下向省土地辦公室或省土地辦公室分支機構申請土地繼承轉讓登記NS.3 Kor和區土地辦公室。在擁有 NS.3、NS.3 Kor. 文件的情況下，如果在內政部已宣布取消地區長官關於執行土地法的權力和職責的任何地區，無論該土地是地契NS.3 或NS.3 Kor .、NS.3 Kor.，您都必須在該土地所在的省土地辦公室或省土地辦公室分支機構申請登記。
The evidence that must be submitted for the inheritance request is:
繼承登記必須提交的證據是：
Ø The title deed or certificate of use 所有權契據或使用證書
Ø Identification card 身分證
Ø House registration 房屋登記
Ø Evidence of the death of the deceased, such as a death certificate 亡者過世的證據，例如死亡證明
Ø Will (if any) 遺囑(如有)
If the applicant is requesting the inheritance as a spouse, there must be evidence of legal marriage.
如果申請人以配偶身分要求繼承，必須有合法婚姻的證明。
If the applicant is the father of the deceased, there must be a marriage certificate with the mother of the deceased or evidence of child recognition.
如果申請人是亡者的父親，必須有與亡者母親的結婚證書或子女認可的證據。
In the case of an adopted child requesting the inheritance, evidence of the adoption registration must be shown.
如果收養子女請求繼承，應出示收養登記證明。
If there is a dispute regarding the inheritance, a compromise agreement or a final judgment must be presented.
如果遺產繼承發生爭議，必須提出妥協協議或最終判決。
If there are several people who have the right to inherit together, some of whom have passed away, there must be evidence of the death of that heir.
如果有幾個人共同享有繼承權，其中一些人已經去世，必須有該位繼承人過世的證據。
Please be noted that statutory heirs in Thailand have the option to serve as estate executor or, alternatively, to designate a non-heir as the estate executor with the consent and approval of the Court. This procedure is integral to safeguarding the decedent's final wishes and is rigorously overseen by the judicial system. In addition, this process ensures adherence to Thai laws by the heirs, thereby protecting the interests of all parties involved and upholding the integrity of the estate administration process.
請注意，泰國的法定繼承人可以選擇擔任遺產執行人、或在法院同意和批准的情況下指定非繼承人為遺產執行人。這項程序對於維護亡者的最終願望是不可或缺，並受到司法系統的嚴格監督。此外，此程序確保繼承人遵守泰國法律，從而保護所有相關方的利益並維護遺產管理程序的完整性。
In the case of an estate executor, the evidence that must be submitted is:
如果是遺產執行人，必須提交的證據是：
Ø Court order or court judgment or a will appointing the applicant as an executor 法院命令或法院判決或指定申請人為執行人的遺囑
Ø Evidence of the death of the deceased 亡者的死亡證明
Ø House registration and identity card of the executor 遺囑執行人的房屋登記及身分證
Ø Land title deed or certificate of utilization 土地所有權契據或使用證明
Registration fee:
註冊費:
Ø Application fee: 5 baht per plot
申請費：每塊5泰銖
Ø Inheritance announcement fee: 10 baht per plot
繼承公告費：每塊地10泰銖
Ø Inheritance executor registration fee: 50 baht per plot
繼承執行人登記費：每塊50泰銖
Ø Inheritance transfer registration fee: 2 percent based on the assessed value of the assets
繼承轉讓登記費：根據資產評估價值的2%
In the case of transferring inheritance between parents and descendants or between spouses, the land transfer fee is 0.5 percent based on the appraised value of the assets.
如果父母與後代、配偶之間轉讓遺產，土地轉讓費按資產評估價值的0.5%徵收。
We would also be aware of inheritance tax in Thailand. The 2015 Inheritance Tax Act is effective on February 1, 2016. All income derived from inheritance prior to this date is exempt for Thai income tax purpose.
我們應該也了解泰國遺產稅法。《2015泰國遺產稅法》於2016年2月1日生效，在此之前收到的遺產可不被課稅。
Inheritance tax is imposed upon the recipient of inherited taxable assets within the scope defined under the act such as immovable property and bank deposits, but only on value in excess of THB 100 million. A tax rate of 5% applies if the recipient is an ascendant or descendant of the decedent, while the tax rate is 10% in other cases.
遺產稅是針對繼承可課稅資產情況下進行稅收，例如不動產和銀行存款，但須超過1億泰銖。如繼承人為被繼承人後代，則適用於5％的稅率；其他情況則適用於10％的稅率。
It is also applied to non-Thai nationals who are resident in Thailand based on immigration law.
非泰國公民居住在泰國根據移民法也適用這則規定。
Please be noted that foreigners inherit land in Thailand are facing strict legal conditions. According to Section 93 of the Thailand Land Code Act, “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 be exceeding of those specified in Section 87”.
請注意，外國人在泰國繼承土地面臨嚴格的法律條件。根據《泰國土地法》第 93 條，“作為法定繼承人透過繼承獲得土地的外國人，經內政部長許可，可以擁有該土地的所有權。但土地總面積不得超過第87條規定的面積”。
Based on this legislation, foreigners can only inherit land with special ministerial permission if they are recognized as lawful heirs. In addition, the Thailand Land Code imposes restrictions on the amount of land foreigners can own based on its designated use. For instance, residential and commercial land is limited to one rai, while industrial land is capped at 10 rais. Section 94 adds that all land unlawfully acquired by a foreigner will be disposed of within a time specified by regulators, typically a year.
根據這項立法，外國人只有在被承認為合法繼承人的情況下才能繼承獲得部長特別許可的土地。此外，《泰國土地法》還根據指定用途對外國人可以擁有的土地數量進行限制。例如，住宅和商業用地的上限為 1 萊，而工業用地的上限為 10 萊。第 94 條補充說明，外國人非法獲得的所有土地將在監管機構規定的時間內(通常為一年)處置。
The inheritance of condominiums, on the other hand, follows the Condominium Act. As with land inheritance, foreigners are allowed to inherit condominiums if they are considered statutory heirs or named in a will. According to Section 19/7, the heir must notify the Competent Official in writing within sixty days from the date of acquiring ownership of the apartment. However, foreigners may collectively hold ownership of the units not exceeding forty-nine percent of the total space of all units in such a condominium, as stated in Section 19/2. Foreigners who fail to meet these requirements must dispose of the unit within a year.
另一方面，公寓的繼承遵循《公寓法》。與土地繼承一樣，如果外國人被視為法定繼承人或在遺囑中被指定，可以繼承公寓。根據第19/7 條，繼承人必須在取得公寓所有權之日起 60 天內以書面通知主管官員。然而，如第19/2 條所述，外國人可以集體擁有此類公寓不超過所有單元總面積49%單元的所有權。不符合這些要求的外國人必須在一年內處置此單位。
Thus, the answer to the question 'can a foreigner inherit land in Thailand' is yes, as a statutory heir, but he cannot register ownership of the land because he will not be given permission. Under present law he must dispose the land within a reasonable period (meaning up to 1 year) to a Thai national. If the foreigner fails to dispose of the land the Director-General of the Land Department is authorized to dispose of the land and retain a fee of 5% of the sale price before any deductions or taxes.
因此，對於「外國人能否繼承泰國的土地」這個問題，作為法定繼承人的答案是肯定的，但他不能登記土地的所有權，因為不會獲得許可。根據現行法律，他必須在合理期限內(最多一年)將土地出售給泰國國民。如果外國人未能處置土地，土地部門局長有權處置土地，並保留扣除任何扣除或稅款之前銷售價格 5% 的費用。
In case you are unable to manage affairs on your own
如果您無法獨自處理事情
If an event occurs that prevents you from managing your affairs, such as a medical situation that renders you incapable of making decisions, granting authority to another person through a Power of Attorney (POA) is one option. This allows the person granting the power (the principal) to appoint someone to manage affairs on their behalf.
如果發生導致您無法管理事情的事件，例如導致您無法做出決定的醫療狀況，透過授權書(POA)向他人授予權力是一種選擇。這允許授予權力的人(委託人)指定某人代表他們管理事務。
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