Foreign-Sourced Income
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No, proceeds from selling an asset in a non-Thai tax year are not taxable in Thailand, provided the sale occurred while you were not a Thai tax resident.
Pre-2024 funds can be remitted tax-free, but you must prove they were earned before 2024. The Revenue Department uses a ‘first-in, first-out’ method. For example, if you had €90,000 in your account at the end of 2023 and later withdrew €50,000, you can demonstrate this withdrawal came from pre-2024 savings. Bank statements are essential for proof.
Use separate accounts for different periods. Mixed accounts are harder to explain and may require first in first out analysis.
Keeping older savings in a clean account makes it easier to prove that transfers relate to pre-2024 income. This reduces the risk of accidental tax.