บริการด้านภาษีสำหรับชาวต่างชาติในประเทศไทย

คุณสามารถมีพินัยกรรมไทยและพินัยกรรมต่างชาติได้หรือไม่

สิงหาคม 20, 2025 | ข้อมูลเชิงลึก

ข้อสงวนสิทธิ์ในการให้คำแนะนำด้านภาษี

ข้อมูลบนเว็บไซต์นี้มีวัตถุประสงค์เพื่อให้ข้อมูลเท่านั้น และไม่ถือเป็นคำแนะนำด้านภาษีจากผู้เชี่ยวชาญ สำหรับรายละเอียดเพิ่มเติม โปรดดูรายละเอียดฉบับเต็มของเรา ข้อสงวนสิทธิ์ในการให้คำแนะนำด้านภาษี.

คุณสามารถมีพินัยกรรมไทยและพินัยกรรมต่างชาติได้หรือไม่

Many expats assume they must choose between having a will in Thailand or a will in their home country.

Others worry that having more than one will may create confusion or cause problems later.

In reality, it is often perfectly possible to have both and, in many cross-border situations, it is the most sensible approach.

The real issue is not whether you have one will or two. It is whether your estate spans more than one legal system and, if it does, whether your documents have been structured to work together properly.

Where assets or family sit across multiple countries, the question quickly becomes one of coordination, not simply of document choice.

That distinction matters. A Thai will can deal effectively with assets in Thailand. A foreign will can deal with assets elsewhere. However, if the two are not coordinated, the result can be confusion, delay or unintended consequences for the people left behind.

Yes, You Can Have Both a Thai Will and a Foreign Will

Yes, expats can have both a Thai will and a foreign will. This is often the correct approach where assets are held in more than one country, provided the wills are properly coordinated.

In practice, this usually means one will is intended to deal with assets in Thailand, while the other deals with assets in another country.

For many expats, this can be the right arrangement. However, it only works properly when the overall structure has been thought through.

Both wills need to be drafted and reviewed with care. If they are prepared independently, one document can unintentionally interfere with the other. What looks like a sensible plan on paper can become much harder to manage in practice.

Why Expats Sometimes Need More Than One Will

Different countries have different inheritance rules, court procedures and administrative requirements.

If you own assets in more than one country, trying to deal with everything through a single will can create practical difficulties. These may include translation requirements, problems with local recognition, delays when dealing with institutions and added complexity for family members or executors.

Using separate wills for separate jurisdictions can often make matters clearer. A Thai will can be structured to deal with assets in Thailand under Thai law, while a foreign will can deal with assets in another country under that country’s own legal system.

This can help make the overall process more efficient and reduce avoidable friction. It can also make it easier for local advisers, institutions and courts to work with the document that is relevant to that jurisdiction.

The Main Risk with Multiple Wills

Having more than one will is not the issue in itself. The real risk is lack of coordination.

One of the most common failure points is the revocation clause. Most wills include standard wording that revokes all previous wills. If this is not carefully limited, a later will signed in one country can unintentionally cancel an earlier will in another.

This can leave someone believing they have a Thai will and a foreign will working side by side when, in reality, only one may still be effective.

Other problems can arise, including:

  • Overlap between the assets covered by each will
  • Conflicting instructions about who should inherit
  • Different executors with unclear or incompatible roles
  • Assumptions in one jurisdiction that do not fit the legal position in another
  • Delays caused by uncertainty over which document applies

These are not just drafting issues. They can affect how smoothly the estate is handled and how much difficulty the family faces at a stressful time.

This is where the distinction becomes important. The number of wills is not the issue. What matters is whether they are structured to work together properly. 

How to Coordinate a Thai Will and a Foreign Will

The answer is not simply to prepare two wills and hope they fit together.

Where separate wills are used, each one should usually make clear which assets or jurisdiction it is intended to cover. For example, a Thai will may be limited to assets situated in Thailand, while an overseas will may deal only with assets in another named jurisdiction or with the remainder of the estate outside Thailand.

That kind of clear scope is one of the main ways the documents are prevented from colliding with each other.

Coordination may also involve making sure that:

  • Revocation wording is carefully controlled
  • The asset coverage in each will is clearly separated
  • The appointment of executors makes practical sense across jurisdictions
  • The overall distribution plan remains consistent
  • Any overseas advisers involved understand how the structure is intended to work

This is the point at which the conversation moves beyond simple will drafting and into true cross-border succession planning.

The Difference Between Two Wills and a Coordinated Cross-Border Plan

This is one of the most important distinctions for expats with assets in more than one country.

Some people have two wills because they happened to sign one in Thailand and another abroad at different points in time. That is not necessarily wrong, but it is not the same as having a coordinated structure.

A coordinated cross-border plan means the wills have been considered together as part of one overall estate strategy. The focus is not only on what each document says on its own, but also on how the two documents are intended to operate together across different legal systems.

That includes questions such as:

  • Which assets should be handled in Thailand and which should be handled elsewhere?
  • Do the wills overlap in any way?
  • Are the executors compatible and practical for the countries involved?
  • Could one document undermine the other?
  • Is there any tax or reporting exposure that should be considered alongside the legal drafting?

This is why the line between simple will drafting and international succession planning matters. A person with assets in one country may simply need a properly drafted local will. A person whose estate crosses borders may need coordination, not just another document. 

When a Thai Will Alone May Be Enough

Not every expat needs more than one will.

A Thai will may be enough where:

  • Your assets are mainly or entirely in Thailand
  • You do not hold overseas property, accounts or investments that require separate planning
  • Your family structure is straightforward
  • There is no wider cross-border legal or tax complexity affecting the estate

In that kind of situation, a clear and properly drafted Thai will may be entirely appropriate.

If your focus is simply on putting a valid local will in place, you may also find our guide on Making a Will in Thailand helpful.

When Having Both a Thai Will and a Foreign Will Becomes More Important

The need for multiple wills becomes more likely where your estate extends across more than one country.

This may be the case if you have:

  • Property in Thailand and overseas
  • Bank or investment accounts in multiple jurisdictions
  • Family members or intended beneficiaries living in different countries
  • Business interests outside Thailand
  • Digital or crypto assets held through international platforms
  • An existing foreign will that was prepared before your life in Thailand became more established

In these situations, the real question is usually not whether multiple wills are allowed. It is whether the overall structure is clear enough to work properly when it is needed.

Executors and Cross-Border Practicality

Executor choice can become more complicated once more than one jurisdiction is involved.

You may not want the same person dealing with every part of the estate in every country. In some cases, different executors or locally appropriate representatives may make more sense. What matters is that their roles are clear, practical and capable of working together without confusion.

This is another reason why coordination matters. The documents should not only be legally valid in isolation. They should also work in practice for the people who will need to rely on them.

Tax and Reporting Should Not Be Ignored

This is not just a question of document drafting.

Cross-border estates can sometimes involve tax exposure, reporting obligations or disclosure issues in more than one jurisdiction. That does not mean every estate will face a tax problem, but it does mean the planning should not be treated as a paperwork exercise alone.

Where there are overseas assets, overseas heirs or structures spanning different countries, it is sensible to consider whether legal planning and tax awareness need to sit alongside each other.

Why Coordination Matters

Yes, you can have both a Thai will and a foreign will. In many situations, that is the right approach. However, that depends on how the overall structure is set up.

The important question is not how many wills you have. It is whether they are properly coordinated.

A well-structured arrangement can help ensure that the right assets are managed in the right place, under the right system, with less confusion for the people who matter. A poorly coordinated arrangement can create delay, uncertainty and avoidable complications.

Where your estate or family spans more than one country, clarity matters more than ever.

อ่านเพิ่มเติม

You may also find these helpful:

การทำพินัยกรรมในประเทศไทย 
เหตุใดพินัยกรรมเพียงอย่างเดียวอาจไม่เพียงพอในประเทศไทย 
Thai Inheritance Law for Foreigners 
คู่มือการวางแผนการสืบทอดและการรับมรดกสำหรับชาวต่างชาติในประเทศไทย

ขั้นตอนต่อไปที่นำไปปฏิบัติได้จริง

If you already have one will, or think you may need more than one, it is worth stepping back and reviewing the bigger picture.

Start by looking at:

  • Where your assets are located
  • Whether you already have a will in Thailand or overseas
  • Whether any later will may have revoked an earlier one
  • Whether the documents clearly separate the assets they are intended to cover
  • Whether your executor arrangements still make sense
  • Whether the structure would be clear to your family and advisers

This does not automatically mean you need a complex solution. It does mean the structure should reflect the reality of your estate.

ก้าวไปสู่ขั้นตอนต่อไป

If your assets or family span more than one country, it is important to make sure your current wills are properly structured to work together.

If you would like help reviewing the position, book a succession planning consultation and get clear guidance on the right next step for your situation.