Thai tax residents have a Thai tax filing and Thai tax obligation. All that has changed with the new rules is that you cannot leave funds overseas for one complete tax year and bring it in the next year. This has always been in the law, but there has been a departmental order change to overrule a ruling from 1987. Thailand has the right to tax foreign-sourced income that is remitted to Thailand. You may potentially use tax paid in your home country as a credit. You can read the Netherlands Thailand Double Tax Treaty here
Learn more about Double Tax Agreements for expats in Thailand by watching our video here.


