Foreign-Sourced Income

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To claim tax credits in Thailand, you must provide documentary evidence of German tax paid, such as:

  • German tax assessments (Steuerbescheid)
  • Withholding tax certificates from pensions or banks
  • Proof of remittances into Thailand

Without sufficient documentation, Thailand may not grant the credit.

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

 

No Thai tax arises under the current remittance rules while the foreign income remains overseas. If the income relates to a year in which you were Thai tax resident and it is later brought into Thailand, it can enter the Thai tax calculation in the year of remittance. Income derived before 1 January 2024 and income from a non-resident year are treated differently.