General Tax Queries

If both have income, they must file separately, as joint filing is allowed only when one spouse has no income.

Yes, allowances are permitted for stepchildren if no other parent claims them and you are legally married to their parent.

If you are legally married and the biological parent is not claiming the children as dependents, you can claim allowances for up to three stepchildren.

It depends on the source of the savings. Cash In the bank from pre-2024 can be remitted to Thailand and isnt assessable income.

Thailand only recognises married couples for tax allowances and deductions.

If the source of the funds is your personal pension, then by remitting the funds to your wife’s Thai account, it doesn’t cause a tax implication for your wife, but still for you who remitted the funds.

Your tax return would need to include both the transfers to your Thai account and to your wife’s Thai account. You cannot simply pass the 300k on to your wife’s personal income tax.

If you are the only one with income, then file jointly, and use your wife’s allowance. This will give you an extra 60,000 THB of allowances.

My interpretation is that you do not remit any pension funds from Switzerland. If you do not remit or transfer foreign-sourced income into Thailand, then you do not need to file a tax return.

It depends on where the money is from. If it is income, for example, from investments, a pension or property rental, it is potentially taxable. If it is from savings from pre2024, it is not classified as a taxable asset and is not taxable. Depending on they jurisdiction for where your assets are based, there may be relief under a Double Tax Agreement using tax credits.

Based on your information here are the answers:nIf less than 220k of foreign sourced income you don’t need to file.nIf the money is from savings from before 1st January 24 then this is not a foreign sourced income but savings, so doesn’t need to be filed. Foreign sourced income are assets like pension income, capital gains, property rental income etc.. Make sure you keep good records that prove that this money is not a taxable income source.