ภาษีสำหรับชาวต่างชาติ: คำถามที่พบบ่อย

Private pensions, dividends, interest, and other investment income may be taxable in Thailand if you are a Thai tax resident and remit the income into Thailand in the same year it is earned (post-2024 rules). If German tax is already paid, you may claim a foreign tax credit in Thailand.

Learn more about the Thailand–Germany DTA in our full webinar here.

You must check the DTA for assets being remitted from. Canada. If there are no special rules to say that the assets being remitted are not taxable, then they are potentially taxable in Thailand. If the tax you paid in Canada is considerably higher than the tax rate in Thailand, you may not need to pay anymore, as the DTA is there to protect you against paying more than the tax rate alreay paid. Even if there is noextra tax to pay, it is likely you will still have to file a tax return.

Learn more about Double Tax Agreements for expats in Thailand by watching our video here. 

It is not the whole account profit that is taxed, but the gains on assets you sell and remit into Thailand. For example, if you sell shares for a gain and remit the proceeds, the gain portion is taxable in Thailand. Accurate records of cumulative gains are essential for compliance.

For Thai tax residents, capital gains are calculated based on the gains realised when selling assets. This applies regardless of whether the investments were held before 2024. It does not follow the “cash in the bank” rule.

Thailand currently uses a remittance-based tax system. You will only be taxed if you sell the crypto in a Thai tax year, realise a gain, and remit the proceeds to Thailand.

You can read more about cryptocurrency taxation here.

If you transfer your investments to Thailand, you may be subject to capital gains tax. Any tax already paid can potentially be used as a credit against the tax owed in Thailand. Remitting funds to Thailand from investments would classify as an assessable income source.

This will depend on the double taxation agreement between Switzerland and Thailand. You must check for these specific pensions. If it likely if the money is remitted to Thailand then it must be declared and taxed in Thailand, as you are a Thai tax resident.

It is not the whole account profit that is taxed, but the gains on assets you sell and remit into Thailand. For example, if you sell shares for a gain and remit the proceeds, the gain portion is taxable in Thailand. Accurate records of cumulative gains are essential for compliance.

Private pensions, dividends, interest, and other investment income may be taxable in Thailand if you are a Thai tax resident and remit the income into Thailand in the same year it is earned (post-2024 rules). If German tax is already paid, you may claim a foreign tax credit in Thailand.

Learn more about the Thailand–Germany DTA in our full webinar here.

Thailand is a remittance tax basis (so its taxable if its sent to Thailand). If the investments are transferred to Thailand then this is an assessable income source and taxable on the capital gains.

Yes, Thailand is a remittance tax basis, so you are liable for tax on the capital gains, if they are remitted / transferred into Thailand. If they are not transferred to Thailand, they are not a taxable income source.