What is Thai's current inheritance law say? Currently, there is no inheritance tax or gift tax in Thailand. A person who receives cash or property as a result of a death may be liable to pay income tax upon the sale of the property. The beneficiary is not liable for income tax for most moveable property. When someone passes without a will, the deceased's estate is transferred through the list of statutory heirs in the Thai Civil and Commercial Code. There are six classes of statutory heirs … [Read more...] about Inheritance for Foreign Nationals in Thailand