What are the rules on other assets owned before 2024? How are stocks considered?

Stocks, investments and pensions are not mentioned in the notable amendment in Order No. P.162/2023. This means they do not follow the pre-2024 rule. For stocks in particular, it does not matter if they were held before 2024 or not. Rather, it depends on the capital gains on the stock since you have owned it.

Listen to a short podcast here to learn more about pre-2024 savings in relation to Thailand’s foreign-source income tax.