Double Taxation Agreement (DTA)

If you are classified as a Thai tax resident (spending 180+ days in Thailand), the income you remit to Thailand may be taxable. However, under the Germany–Thailand Double Taxation Agreement (DTA), certain income types such as pensions, employment income, and business profits are covered to prevent double taxation. The rules depend on the income type: German state pensions usually remain taxable in Germany, while private pensions and savings may become taxable in Thailand if remitted.

For more information on the Thailand–Germany Double Tax Agreement and practical tax planning for German expats, check out our full webinar recording.

The DTA sets out which country has the right to tax different income streams. For example:

• Government service pensions are generally taxed in Germany only.
• Private pensions, employment income, and investments may be taxed in Thailand if you are a Thai tax resident and remit the income into Thailand.
• If both countries tax the same income, Thailand generally grants a foreign tax credit for taxes already paid in Germany

For further details on the Thailand–Germany Double Tax Agreement and tailored strategies for German expats, please view our full webinar recording

No. German state pensions (statutory pensions, government service pensions) remain taxable only in Germany under the DTA. Thailand does not have taxing rights over this income, even if you remit it.

Want to dive deeper into how the Thailand–Germany DTA affects you? Watch our webinar for clear, practical tax planning tips for German expats

Private pensions, dividends, interest, and other investment income may be taxable in Thailand if you are a Thai tax resident and remit the income into Thailand in the same year it is earned (post-2024 rules). If German tax is already paid, you may claim a foreign tax credit in Thailand.

Learn more about the Thailand–Germany DTA in our full webinar here.

Capital gains from the sale of property or shares in Germany are usually taxable in Germany. If you remit the gains to Thailand, you may also face Thai taxation under the remittance rule, but you can typically offset this with a tax credit for German tax already paid.

Want to dive deeper into how the Thailand–Germany DTA affects you? Watch our webinar for clear, practical tax planning tips for German expats