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Since the first February 2016, there is a new inheritance tax and gift tax in Thailand. Before that, there was none. In summary:

"The inheritance tax is 5 per cent for ascendants or descendants and 10 per cent for others. It is levied on assets worth above Bt100 million, a loosening of the previously planned threshold of Bt50 million and tax of 10 per cent. The tax is levied on heirs who are either individuals or Thai juristic persons."

Have a look at the following article for more information:


http://www.nationmultimedia.com/business/Kingdoms-new-inheritance-tax-and-gift-tax-explaine-30267609.html