{"id":13544,"date":"2025-10-14T07:36:02","date_gmt":"2025-10-14T07:36:02","guid":{"rendered":"https:\/\/vbapartners.com\/?p=13544"},"modified":"2025-11-13T04:16:22","modified_gmt":"2025-11-13T04:16:22","slug":"tax-on-inheritance-tax-in-thailand","status":"publish","type":"post","link":"https:\/\/vbapartners.com\/fr\/tax-on-inheritance-tax-in-thailand\/","title":{"rendered":"Comment \u00e9viter la taxe successorale de 10 % en Tha\u00eflande : conseils d\u2019experts pour 2026"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>TL;DR <\/strong>Inheritance tax in Thailand applies to estates exceeding THB 100 million under the Inheritance Tax Act B.E. 2558 (2015). The tax rate is 5% for direct descendants or ascendants and 10% for other beneficiaries, based on the market value of assets such as land, securities, and deposits. Spouses are fully exempt, and estates below the threshold or inherited before 2015 are not taxed. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Both Thai nationals and foreigners inheriting assets in Thailand may be liable, depending on residency and asset location. The inheritance tax return must be filed within 150 days of receipt, and penalties apply for late or incorrect filings, including surcharges and fines. Understanding Thailand inheritance tax law, available exemptions, and proper estate planning can significantly reduce liability and help avoid the 10% inheritance tax.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Introduction<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inheritance tax is an important consideration for anyone who owns assets in Thailand or is a beneficiary of assets located in Thailand. Whether you are a Thai national, an expat with residency, or a foreigner inheriting assets located in Thailand, understanding the liabilities relating to inheritance tax is important for estate planning.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Introduced under the <a href=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/kormor\/eng\/ITA_Kung_Proofed.pdf\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/kormor\/eng\/ITA_Kung_Proofed.pdf\" rel=\"noreferrer noopener\">Inheritance Tax Act B.E. 2558 (2015)<\/a>, inheritance tax in Thailand is designed to create a fairer distribution of wealth and applies to estates valued above THB 100 million (approximately USD 3,000,000).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this guide, we take a look at inheritance tax in Thailand, including who is liable, how the tax is calculated, available exemptions, and the penalties for late or incorrect filings.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group Keypoints has-white-color has-text-color has-background is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#163142\">\n<h3 class=\"wp-block-heading\">Key Points<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inheritance tax rates are in Thailand currently set at 5% for direct descendants\/ascendants, 10% for other beneficiaries of estates valued over THB 100M (approximately USD 3,000,000).<\/li>\n\n\n\n<li>Thai nationals, foreign residents, foreign heirs of Thai assets, and Thai juristic persons are subject to inheritance tax.<\/li>\n\n\n\n<li>Calculation is based on market value of assets at the time of inheritance, minus debts.<\/li>\n\n\n\n<li>Assets subject to inheritance tax include land and buildings, securities, cash deposits, vehicles, and certain financial assets.<\/li>\n\n\n\n<li>Exemptions apply to Spouse inheritance, estates below THB 100M, pre-2015 deaths, gifts to public or international organisations.<\/li>\n\n\n\n<li>The filing deadline for the inheritance tax is<strong> <\/strong>150 days from receiving inheritance.<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>What is Inheritance Tax in Thailand?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Inheritance tax in Thailand is a tax imposed on certain heirs who receive inherited assets with a value exceeding THB 100 million. It was introduced under the Inheritance Tax Act B.E. 2558 (2015) as part of the government\u2019s efforts to create a fairer distribution of wealth and to increase state revenue.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This tax applies to both Thai nationals and certain foreigners, as well as juristic persons registered under Thai law. Any inheritance tax owed depends on the location of the assets and the recipient\u2019s residency or nationality status.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Who is Subject to Inheritance Tax?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Under Section 11 of the Inheritance Tax Act, certain individuals are legally required to pay inheritance tax when they receive assets. This includes all persons of Thai nationality, regardless of where they reside. Inheritance tax also applies to the following:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Foreign Residents of Thailand<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Foreign nationals with legal residence in Thailand, as defined under Thai immigration law, are also required to pay inheritance tax on assets they inherit.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Foreign Beneficiaries of Thai Assets<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Even if a beneficiary does not reside in Thailand, they are liable for inheritance tax in Thailand if the inherited assets are located within Thailand.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Juristic Persons<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Juristic persons registered or incorporated under Thai law are also subject to inheritance tax in Thailand. Additionally, any juristic person where Thai shareholders hold more than 50% of the registered and paid-up capital will have a<a href=\"https:\/\/vbapartners.com\/how-to-issue-a-tax-invoice-receipt-in-thailand\/\" data-type=\"link\" data-id=\"https:\/\/vbapartners.com\/how-to-issue-a-tax-invoice-receipt-in-thailand\/\"> tax obligation<\/a> when receiving inherited assets.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full cta-Article\"><a href=\"https:\/\/calendly.com\/vincent-vbapartners\/accounting-and-tax-consultation-vb-partners\" target=\"_blank\" rel=\" noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1599\" height=\"579\" src=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner.webp\" alt=\"accounting services in Bangkok Thailand\" class=\"wp-image-12652\" srcset=\"https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner.webp 1599w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-300x109.webp 300w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-1024x371.webp 1024w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-768x278.webp 768w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-1536x556.webp 1536w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-18x7.webp 18w, https:\/\/vbapartners.com\/wp-content\/uploads\/2025\/02\/VB-Consultation-Banner-600x217.webp 600w\" sizes=\"(max-width: 1599px) 100vw, 1599px\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>What are the Inheritance Tax Rates in Thailand?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In Thailand, inheritances that are valued at over THB 100 million (approximately 3 million USD) are generally subject to a 10% inheritance tax. However, a preferential rate of 5% applies if the beneficiaries of the inheritance are direct descendants, such as a child or grandchild, or a direct ascendant, such as a parent of the deceased.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Please note, any inheritances received by a beneficiary of a will are not subject to Personal Income Tax in Thailand.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How do you Calculate the Value of an Estate?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When determining inheritance tax liability in Thailand, the first step is to assess whether the total value of the inherited assets exceeds THB 100 million.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Inherited assets that are subject to inheritance tax include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Immovable property<\/li>\n\n\n\n<li>Securities in accordance with the Securities and Exchange Act<\/li>\n\n\n\n<li>Deposited money, or other forms of wealth, where the heir has the right to withdraw it from a financial institution or claim it from a person holding the deposit<\/li>\n\n\n\n<li>A registered vehicle<\/li>\n\n\n\n<li>Financial assets to be prescribed by a Royal Decree<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Under Section 15 of the Inheritance Tax Act, the value of inherited property is calculated based on its market value at the time of receipt.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For immovable property, the valuation is based on the official appraisal used for collecting registration fees under the Land Code, with deductions for any third-party rights in accordance with ministerial regulations. Immovable property includes land, buildings, and any permanent fixtures or real rights attached to the land, as defined under the Civil and Commercial Code.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For securities traded on the Stock Exchange of Thailand, the value is determined using the market closing price on the day the inheritance is received.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How do you Calculate the Amount of Inheritance Tax Owed?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The taxable amount is determined by calculating the net value of the inheritance, which is done by deducting any outstanding debts or liabilities from the total value of the inherited assets.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, if the value of the estate is THB 150 million, the inheritance tax in Thailand would be calculated as follows:&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Due Tax for Direct Descendants&nbsp;<\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Identify the taxable amount: For an estate valued at 150 Million THB, the taxable amount is 50 million Thai Baht.<\/li>\n\n\n\n<li>Identify the applicable tax rate: For direct descendants of the benefactor, the applicable inheritance tax rate is 5%.<\/li>\n\n\n\n<li>Calculate the inheritance tax owed: For this scenario, the inheritance tax in Thailand owed would be THB 2.5 million THB (5% x 50 million).&nbsp;<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\">Owed Tax for Other Beneficiaries<\/h4>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>Identify the taxable amount: For an estate valued at 150 Million THB, the taxable amount is 50 million Thai Baht.<\/li>\n\n\n\n<li>Identify the applicable tax rate: For non-direct descendants of the benefactor, the applicable inheritance tax rate is 10%.<\/li>\n\n\n\n<li>Calculate the inheritance tax owed: For this scenario, the inheritance tax owed would be THB 5 million THB (10% x 50 million).&nbsp;<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Paying the Inheritance Tax<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Once the inheritance has been received, beneficiaries are required to file an inheritance <a href=\"https:\/\/vbapartners.com\/accounting-tax-payroll\/tax-filings\/\" data-type=\"page\" data-id=\"5305\">tax return<\/a> and pay any tax due within 150 days.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong><strong>Are there any Exemptions for Inheritance Tax in Thailand?<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thai law provides several exemptions that can significantly reduce or even eliminate any inheritance tax liability.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below are the examples of where inheritances are exempt from Tax:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assets inherited by persons or organisations under United Nations agreements, international law, or reciprocal arrangements between Thailand and other countries are exempt from inheritance tax.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Inheritances that are valued less than 100 million THB (approximately 3 Million USD).<\/li>\n\n\n\n<li>Any assets passed directly to the lawful spouse of the deceased are fully exempt from inheritance tax.<\/li>\n\n\n\n<li>Estates of individuals who passed away before the Inheritance Tax Act came into effect in 2015 are not subject to taxation.<\/li>\n\n\n\n<li>Property or funds left to government bodies, educational institutions, religious organisations, or other entities serving public purposes are tax-free.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What are the Penalties for not Paying Inheritance Tax?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand imposes strict penalties for failing to file inheritance tax returns or for filing them incorrectly.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Penalties for Late Payments<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">If a beneficiary files the tax return and pays the tax after the deadline, they are subject to a surcharge of twice the amount of tax payable, plus an additional 1.5% per month calculated from the date the filing deadline expired.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Penalties for Incomplete or False Returns<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Submitting an incomplete or false inheritance tax return results in a fine equal to 50% of the tax payable. If no tax return is filed at all, the beneficiary may face a fine of up to THB 500,000.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Non-Compliance with Authorities<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Failure to comply with a summons, order, or questioning by an assessment official or the chairperson of the Commission of Appeal can result in imprisonment of up to one month, a fine of up to THB 20,000, or both.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Penalties for Concealment or Obstruction<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Destroying, removing, concealing, or transferring property that has been seized is punishable by imprisonment of up to two years and a fine of up to THB 400,000.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Penalties for Fraud or Misrepresentation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Knowingly making false statements, submitting false evidence, or providing misleading answers with the intent to evade tax can lead to imprisonment of up to one year, a fine of up to THB 200,000, or both.<\/p>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the inheritance tax rate in Thailand for 2026?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Inheritance tax rates in Thailand are 5% for direct descendants or ascendants (such as children, grandchildren, or parents) and 10% for other beneficiaries. This applies only to estates valued over 100 million Thai Baht. Spouses are completely exempt from inheritance tax. VB & Partners can help you understand how these rates apply to your specific situation and provide expert estate planning advice.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"When does inheritance tax apply in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Inheritance tax in Thailand applies under the Inheritance Tax Act B.E. 2558 (2015) when an estate exceeds the 100 million THB threshold (approximately 3 million USD). The tax is calculated on the amount above this threshold based on the market value of assets including land, buildings, securities, deposits, and vehicles. Estates below this value or inherited before 2015 are not subject to tax.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Are foreigners subject to inheritance tax in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes, foreigners can be liable for inheritance tax in Thailand. Foreign residents with legal residence in Thailand must pay inheritance tax on assets they inherit. Additionally, foreign heirs who inherit assets located in Thailand are subject to Thai inheritance tax regardless of where they live. VB & Partners specializes in helping expats and foreign beneficiaries navigate Thailand inheritance tax law and minimize their tax liability.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How do you calculate inheritance tax in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"To calculate inheritance tax Thailand, first determine the net estate value by subtracting debts from total assets valued at market prices. Subtract the 100 million THB exemption threshold. Apply the tax rate: 5% for direct descendants or 10% for other beneficiaries. For example, a 150 million THB estate has 50 million taxable, resulting in 2.5 million THB tax for direct descendants or 5 million THB for others. Our team at VB & Partners can provide accurate estate valuation and tax calculation services.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What assets are subject to inheritance tax in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Assets subject to inheritance tax in Thailand include immovable property (land and buildings), securities traded on the Stock Exchange of Thailand, deposited money in financial institutions, registered vehicles, and other financial assets prescribed by Royal Decree. The valuation is based on market value at the time of inheritance, with immovable property valued according to official appraisals used for registration fees under the Land Code.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What are the inheritance tax exemptions in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Inheritance tax exemptions Thailand include: estates valued below 100 million THB, all assets inherited by a spouse (100% exempt), estates from deaths before 2015, gifts to government bodies, educational institutions, religious organizations, and assets inherited under international agreements. Understanding these exemptions is crucial for estate planning Thailand. VB & Partners can help structure your estate to maximize available exemptions and reduce tax liability.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Is a spouse exempt from inheritance tax in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes, spouse inheritance exemption Thailand is complete and unconditional. Any assets passed directly to the lawful spouse of the deceased are fully exempt from inheritance tax regardless of the estate's value. This makes proper estate planning particularly important for married couples. VB & Partners can advise on optimal estate distribution strategies that take advantage of the spouse exemption.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is the deadline for filing an inheritance tax return in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"The inheritance tax filing deadline Thailand is 150 days from the date of receiving the inheritance. Beneficiaries must file an inheritance tax return and pay any tax due within this timeframe. Missing this deadline results in significant penalties including a surcharge of twice the tax amount plus 1.5% monthly interest from the deadline expiration date.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What are the penalties for late inheritance tax payment in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Penalties for late inheritance tax Thailand are severe. Late filing after the 150-day deadline incurs a surcharge of twice the tax payable plus 1.5% per month from the deadline. Filing an incomplete or false return results in a 50% fine of the tax due. Failing to file at all can result in fines up to 500,000 THB. VB & Partners ensures timely and accurate filing to help you avoid these substantial penalties.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How does inheriting property in Thailand work for direct descendants?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Inheriting property in Thailand as a direct descendant (child, grandchild, or parent) provides a preferential 5% inheritance tax rate on estates exceeding 100 million THB, compared to 10% for other beneficiaries. The inheritance includes immovable property like land and buildings valued at market rates. Direct descendants still benefit from the 100 million THB exemption threshold, with tax calculated only on the excess amount.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Do Thai nationals living abroad have to pay inheritance tax in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes, under Thai inheritance law, all persons of Thai nationality are subject to inheritance tax regardless of where they reside. Thai nationals living abroad must pay inheritance tax on estates exceeding 100 million THB whether the assets are located in Thailand or inherited from anywhere. VB & Partners provides specialized guidance for Thai nationals abroad on managing inheritance tax liability and estate planning strategies.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How is immovable property valued for inheritance tax in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Immovable property inheritance Thailand is valued based on the official appraisal used for collecting registration fees under the Land Code, with deductions for any third-party rights according to ministerial regulations. This includes land, buildings, permanent fixtures, and real rights attached to the land as defined under the Civil and Commercial Code. Market value is assessed at the time of inheritance receipt.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Are securities subject to inheritance tax in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes, securities inheritance tax Thailand applies to securities in accordance with the Securities and Exchange Act. For securities traded on the Stock Exchange of Thailand, the value is determined using the market closing price on the day the inheritance is received. These securities are included in the total estate valuation when determining if the 100 million THB threshold is exceeded.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What estate planning strategies can reduce inheritance tax in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Estate planning Thailand strategies to reduce inheritance tax liability include: transferring assets to spouses who are fully exempt, structuring estates to stay below the 100 million THB threshold through lifetime gifting, donating to exempt organizations, and proper valuation of assets to ensure debts are appropriately deducted. VB & Partners offers comprehensive estate planning services to help you legally minimize inheritance tax and ensure smooth asset distribution to beneficiaries.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can expats avoid the 10% inheritance tax in Thailand?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Expat inheritance tax Thailand can be minimized or avoided through proper planning. Strategies include ensuring estates remain below 100 million THB, transferring assets to spouses (who are exempt), structuring ownership through qualifying entities, and understanding which assets are subject to Thai inheritance tax based on location. The 10% rate applies to non-direct descendants, while direct descendants pay only 5%. VB & Partners specializes in helping expats navigate Thailand inheritance tax law and implement effective strategies to avoid unnecessary taxation.\"\n      }\n    }\n  ]\n}\n<\/script>\n\n\n\n<h3 class=\"wp-block-heading\">Disclaimer<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><em><em>This information is provided for general informational purposes only and is not legal, tax, or financial advice. <\/em><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9couvrez comment fonctionne l'imp\u00f4t sur les successions en Tha\u00eflande, qui doit le payer et quelles sont les principales exon\u00e9rations.<\/p>","protected":false},"author":2,"featured_media":13559,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121,216],"tags":[179,214,157,158],"class_list":["post-13544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","category-guides","tag-accounting","tag-audit","tag-income-tax","tag-tax"],"_links":{"self":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts\/13544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/comments?post=13544"}],"version-history":[{"count":0,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/posts\/13544\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/media\/13559"}],"wp:attachment":[{"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/media?parent=13544"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/categories?post=13544"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vbapartners.com\/fr\/wp-json\/wp\/v2\/tags?post=13544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}