Question 1

Do I need to declare my Dutch pension in Thailand if it’s already taxed in the Netherlands?

Chas Begley · Accepted Answer

Yes, in most cases you must still declare your Dutch pension in Thailand. Under the Dutch–Thai Double Tax Agreement (DTA), civil service pensions remain taxable only in the Netherlands, but private and occupational pensions can also be taxable in Thailand once remitted into the country. Thailand’s remittance basis means tax is due in the year the money is brought into Thailand, not when it is earned. To avoid double taxation, you may be able to claim a credit for Dutch tax already paid, but this requires proper documentation and timely filing.

Question 2

If I sell shares, purchased in Holland will Thailand tax the full gain?

Chas Begley · Accepted Answer

Yes. Thailand applies capital gains tax on the entire gain, calculated from the original purchase price, even if you bought the shares long before moving to Thailand. This can create a significant exposure if your portfolio has grown over time. The problem is compounded by the Dutch “exit tax” (emigration levy on unrealised gains) which can mean you face tax in both countries. Careful planning—such as timing disposals before moving, or using treaty relief where possible—is often required to minimise this double hit.

Question 3

Does using my Dutch bank card in Thailand count as remittance?

Chas Begley · Accepted Answer

Yes. If you withdraw cash or pay for goods and services in Thailand using a Dutch bank card, the Revenue Department treats this as a remittance. This is because you are bringing foreign-sourced funds into Thailand during the same tax year. If those funds are from taxable income, they may trigger Thai tax liability. To manage this risk, many expats maintain separate accounts for pre-move savings and post-move income, so that everyday spending in Thailand does not unintentionally bring taxable funds into scope.

Question 4

Can I still be considered Dutch tax resident after moving?

Chas Begley · Accepted Answer

Yes, if you maintain strong personal or economic ties with the Netherlands, the Belastingdienst may continue to treat you as a resident. Owning property, having a partner or family in the country, or spending significant time there are all factors that strengthen Dutch residency claims. To establish tax residency clearly in Thailand and avoid dual taxation, it is often advisable to cut as many ties as possible—a process sometimes referred to as 'burning bridges.' Dual residency disputes can arise, but the DTA contains tie-breaker rules to determine where you are ultimately resident.

Question 5

I'm, a Dutch national, can I reduce Thai tax by planning before becoming a tax resident?

Chas Begley · Accepted Answer

Yes. If you sell and repurchase assets in a year you do not spend 180 days in Thailand, the ‘cost base’ potentially resets to the new purchase price. This can reduce future Thai tax when you eventually remit gains, but may have overseas tax consequences which need to be assessed. Pre-move planning is often the most effective way to avoid unnecessary double taxation.

Question 6

What if I live as a digital nomad with no fixed base?

Chas Begley · Accepted Answer

The Dutch tax office may still treat you as a Dutch tax resident by default. Without a permanent residence elsewhere, your Dutch passport and ties can be enough to trigger unlimited tax liability in the Netherlands. Establishing clear residency in another country (such as Thailand or a third jurisdiction) is crucial.

Question 7

My Dutch AOW and pension are still taxed in the Netherlands. Do I also owe Thai tax?

Chas Begley · Accepted Answer

Most Dutch pensions are taxable in Thailand if remitted, and tax already paid in the Netherlands can usually be claimed as a credit. However, AOW and other pensions should not be double taxed at source. If Dutch tax is being withheld incorrectly, the pension fund must be instructed to stop — specialist advice is recommended.

ข้อตกลงการเก็บภาษีซ้ำซ้อน (DTA)

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