Question 1

Does the Thai Revenue Department consider remitted funds that have been through the overseas tax process already to be tax free in Thailand?

Chas Begley · Accepted Answer

If tax is paid in overseas jurisdiction and then funds are transferred into Thailand, it does not mean that Thailand does not have the right to tax this asset. If the country’s Double Taxation Agreement states that there is no right for Thailand to tax the asset, then it may not be taxable. If that is not the case, and the Double Taxation Agreement says they ‘may’ or ‘potentially’ taxed in that jurisdiction, Thailand can tax you according to Thai foreign-sourced income tax rules. You may be able to use any tax paid as a credit against some of the tax that is owed. Therefore, this does not mean that you do not have to file, and you may potentially still be liable to be taxed in Thailand. Learn more about Double Tax Agreements for expats in Thailand by watching our video here.

Question 2

Are digital nomads able to use DTAs to reduce tax liability in Thailand?

Chas Begley · Accepted Answer

Yes, digital nomads can utilise Double Taxation Agreements (DTAs) to minimise their tax liability in Thailand. Thailand has DTAs with over 60 countries. DTAs prevent double taxation. If you are a tax resident, you can claim credits for taxes paid abroad on the same income. This lowers your Thai tax bill. For example, the US-Thailand DTA allows US expats to offset US taxes against Thai taxes. This can mean that you have no tax to pay in Thailand, but you still have an obligation to file. We have lots of resources on Double Tax Agreements or, if you prefer, book a call with our team to discuss.

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 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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