Where is Dutch rental income taxed?

Rental income from property located in the Netherlands is always taxable there, regardless of where you live. The DTA gives the Netherlands exclusive taxing rights over immovable property. However, once you are a Thai tax resident, you must still report this income in your Thai return if you remit it. The key point is that the income is exempt from Thai tax under the treaty, but declaring it ensures compliance and prevents challenges from the Thai Revenue Department.