What You Should Know about Inheritance in Thailand
您應該知道的泰國繼承
In our earlier article “How to Deal with Inheritance Without a Will in Thailand” at https://0rz.tw/4jZrn, there are six classes of statutory heir, and each class in entitled to inherit in the following order:[1]
在我們先前的文章“在泰國如何處理沒有遺囑的財產” https://0rz.tw/4jZrn有提到，每類繼承人都有權按以下順序繼承:
- descendants;
後代
- parents;
父母
- brothers and sisters of full-blood;
親生的兄弟姊妹
- brothers and sisters of half-blood;
有一半血緣關係的兄弟姊妹
- grandparents;
祖父 母
- uncles and aunts.
叔叔舅舅、 姑姑阿姨
In the event that the deceased did not make a will, the person entitled to inheritance must be an heir under Section 1629. If there are any heirs surviving or represented in a class (heir of that heir) as specified in Section 1629, the lower class of heirs will not have any right to the estate of the deceased.[2] But there is an exception that, in the case where the parents of the deceased are still alive, although the deceased's parents are second-class heirs under section 1629, each parent is entitled to the same share as an heir in the degree of children.[3]
但是，如果往生者沒有立遺囑，則有權繼承的人必須是第 1629 條規定的繼承人。如果有任何繼承人在第 1629 條規定的繼承人。如果有任何繼承人在第 1629 條規定的類別（該繼承人的繼承人）中倖存或有代表，則下層繼承人將無權獲得往生者的遺產。但有一個例外，在往生者的父母仍然健在的情況下，雖然往生者的父母是第 1629 條規定的二等繼承人，但每個父母都有權在子女的程度上享有與繼承人相同的份額。
In addition, the surviving spouse is also a statutory heir. There is also other information we should be aware of how the inheritance shares are being divided in Thailand.
另外，生存的配偶與後代為同等級的法定繼承人。我們也需要注意有關繼承的股份在泰國進行分配的資訊。
Firstly, under Section 1635 of Thai Civil and Commercial Code (“CCC”), the surviving spouse is entitled to the inheritance of the deceased in the class and in accordance with the division as hereunder provided:
首先，依據《泰國民商法》(“CCC”)第1635條，生存的配偶有權在該類繼承亡者的遺產，並根據協議規定的劃分:
- if there is an heir according to Section 1629 (1) of CCC, surviving or having representatives as the case may be, such surviving spouse is entitled to the same share as an heir in the degree of children;
如果有根據 CCC第 1629 (1) 條規定生存或有代表(視情況而定)的繼承人，生存配偶有權享有與子女同等級繼承人相同的股份數;
- if there is an heir according to Section 1629 (3) of CCC and such heir is surviving or has representatives, or if in default of an heir according to Section 1629 (1) of CCC, there is an heir according to Section 1629 (2) as the case may be, such surviving spouse is entitled to one half of the inheritance;
如果有根據 CCC第 1629 (3) 條規定生存或有代表的繼承人、或是如果根據CCC第1629 (1)條無繼承人，如果有根據第1629 (2)規定的繼承人，該生存配偶有權獲得一半的遺產;
- if there is an heir according to Section 1629 (4) or (6) of CCC and such heir is surviving or has representatives, or if there is an heir according to Section 1629 (5) of CCC as the case may be, such surviving spouse is entitled to two-thirds of the inheritance;
如果有根據 CCC第Section 1629 (4)或(6)條規定生存或有代表的繼承人、或是有根據CCC第1629 (5) 條規定(視情況而定)的繼承人，生存配偶有權獲得三分之二的遺產;
- if there is no heir as specified in Section 1629 of CCC, such surviving spouse is entitled to the whole inheritance.
如果沒有根據 CCC第1629條的繼承人，生存配偶有權獲得全部的遺產。
Secondly, when descendant take equal share with the deceased’s parent, when there is more than one heir in any one class, they take an equal share of the entitlement available to that class. The surviving spouse is a statutory heir, but the entitlement depends on what other class of statutory heir exists. If there are any surviving children of the deceased, both spouse and children take the shares between them. In other words, if there are three children, the shares are divided in to four equal portions.
第二，當後代和往生者父母平分股份，如果任何一類有多位繼承人，他們將平分該類可用的股份。生存配偶是法定繼承人，但獲得股份取決於生存的其他類的法定繼承人。如果亡者仍有子女生存，由配偶和子女共同平分。換句話說，如果有三個孩子，股份被分成四等份。
One thing should be aware of is that if the share division is judged by court, foreign court judgment will not be enforceable in Thai courts, but it can nevertheless be used as evidence during probate procedure in Thailand. In addition, foreign wills may be enforceable in Thailand. Nevertheless, for a foreign will to be enforceable in Thailand, it is important to make the will to be consistent with Thai laws.
需要注意的是，如果股份分等是依據法院判決，外國法院的判決在泰國沒有執行力，但是在泰國進行遺囑登記程序會作為證據資料。此外，外國遺囑可能在泰國執行。如果外國遺囑在泰國要有執行力，遺囑需要符合泰國法律是一件重要要件。
延伸閱讀
What You Should Know When a Thai Company Shareholder Passed Away 您應該知道的當泰國股東過世
Introduction of Assets Administrator in Thailand 泰國遺產管理人介紹
Testament in Thailand泰國遺囑介紹 Part I
Testament in Thailand 泰國遺囑介紹 Part II
IBC International Business Consultancy is a law, finance and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.
IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。
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