Does Thailand recognise an enduring power of attorney (POA)? Does the person need to live in Thailand?

Yes, Thailand does recognise powers of attorney, including those that remain valid if you become incapacitated. The person you appoint does not need to live in Thailand, but in practice, it helps to have someone local who can deal with banks and government offices. The POA must be properly signed and notarised, and you should register it with any relevant institutions in advance to avoid problems later.