In Thailand, marital property is referred to as Sin Somros. Section 1474 of the Civil and Commercial Code provides that Sin Somros consists of: (1) earnings and most other property acquired during marriage; (2) property acquired during marriage through a will or gift made in writing if it is declared by such will or document of gift to be Sin Somros; and (3) fruits of Sin Suan Tua (non-marital assets). This article examines the division of marital assets and debts under Thai law.