Question 1

Does Thailand have, or will it have, a tax credit system for taxes paid on foreign income?

Chas Begley · Accepted Answer

Yes. This is for the 61 Double Taxation Agreement countries in place. The is a tax credit system with these 61 countries Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

Question 2

Can expats use tax credits for taxes paid in other countries?

Chas Begley · Accepted Answer

Yes, taxes paid in another country can be claimed as a credit according to the terms of the relevant DTA.

Question 3

Do I still have to pay tax in Germany if I become a Thai tax resident?

Chas Begley · Accepted Answer

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.

Question 4

How does the Germany–Thailand DTA protect me from double taxation?

Chas Begley · Accepted Answer

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

Question 5

How are capital gains from Germany treated if I live in Thailand?

Chas Begley · Accepted Answer

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

双重征税协定（DTA）

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