Anyone living in Thailand and receiving income from the Netherlands, such as a private law ABP pension or annuity, may encounter complex tax rules. Differences in taxation and exemptions often raise questions. This article highlights experiences and possibilities, including applying for an ex officio reduction before the end of December, and offers a platform to share experiences about reclaiming paid taxes.

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Questioner: I have been living in Thailand for 9 years, first on a work permit and the last 7 years on a non-immigrant O retirement visa. I have always paid taxes in Thailand. Now I will definitely leave Thailand next month (19 December), back to the Netherlands. My visa expires on 28 December. So I still have to pay taxes for this current year. How do I do that, I have already been to the revenue office, but they can …

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After years of patience, your crypto investments look promising. With dreams of a house in Hua Hin and a comfortable retirement, practical questions arise. Is it more advantageous to cash out your cryptos directly in Thailand or transfer them from the Netherlands? And what about the Thai tax rules around crypto earnings and large transfers?

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Tax rules for Dutch citizens in Thailand are causing a lot of confusion. From the 180-day rule to changing treaties: the picture is unclear. Pension, AOW and other income raise questions, and official bodies seem absent. New rumors about money transfers via Wise make it more complicated. Many expats struggle with this lack of clarity and hope for more help and clarity from bodies such as the embassy.

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Questioner: Huub I have been living in Thailand since December 2023. I retired in August 2024. I have nothing else in the Netherlands and have also been deregistered. ING asks me what my country of tax residence is. I have no income in Thailand, so I have been told that I do not owe any taxes here. However, if I state the Netherlands as an expat, I am asked to send an employer's statement. Can …

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Many Dutch people who emigrate to Thailand struggle with the tangle of rules around taxes. I also sometimes lose track. How do you prevent double taxation and what do you need to arrange for your pension income? A handy guide with clear steps would be a solution for many. This article explores what you need to do as an emigrant to arrange everything properly in the Netherlands and Thailand.

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I left for Thailand in August 2024, so I would have reached the 2025-day limit to apply for a Tin number in January 180. Now people around me say that I can only apply for a Tin number in the new full year 2025 because I have not yet stayed in Thailand for 2024 days in 180.

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Many Dutch people who emigrate to Thailand wonder whether tax refunds are possible. With your AOW and pension you may still be able to claim tax back, but the rules will change after 2025. What are the steps and which forms do you need? Find out whether your company pension falls under the current tax agreements and how you can file a tax return in the Netherlands and Thailand.

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I am investigating whether I can reclaim the tax paid in the Netherlands on my AOW, since I am liable for tax in Thailand. With a TIN number and all the necessary forms at hand, it seems feasible. But are there pitfalls or is this an impossible mission?

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Tax: Additional assessment in Thailand

By Eric Kuijpers
Posted in Thailand tax, Expats and retirees
Tags: ,
November 15 2024

Mistake? Thanks! Oh well, people can make mistakes, right? Of course, you don’t make a mistake on your tax return on purpose. But just in case … every country has a provision to correct that mistake. Thailand too, and that’s what this article is about.

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I will be staying in Thailand for more than 180 days and will therefore have to apply for a TIN and file a tax return. According to my accountant, I do not have to declare my AOW and small company pension if that money is taxed in the Netherlands and remains there. I will not be taxed on money that I transfer to Thailand and that I already had before 1-1-2024. I also do not have to declare interest that I receive abroad, but do not transfer to Thailand.

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While many Dutch people in Thailand are eager to arrange tax matters, Thai tax offices appear to have little interest in registering foreign pensioners. This raises questions: shouldn't Thailand, as a matter of good governance, proactively provide guidelines? And is the problem perhaps due to a language barrier at the tax authorities?

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The Thai tax authority has introduced rules for foreigners staying in Thailand for more than 180 days. They must register for a tax identification number. Although not everyone is liable to pay taxes, expats are strongly advised to take this obligation seriously. Tax advisors emphasize that registration prevents expats from facing strict controls and possible fines in the future.

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Although Thailand does not levy a direct tax on income from Dutch real estate, it is allowed to “eat along” by scaling up the tax rate via progression reservations. This can increase your tax burden. New Thai rules will come into effect from 2024, so if you are bringing in large amounts, consider consulting a Thai tax expert for optimal tax planning.

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Recent advice from Chiang Mai suggests that self-initiative tax filing may not be necessary, despite obtaining a TIN. Due to uncertainty about the new rules, it is advised to wait for the invitation from the district office. After all, there is still uncertainty about the guidelines for 2024, so waiting may be the best option.

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Filing your own tax return in Thailand for the first time can raise questions, especially when it concerns income from abroad. For example, how do you indicate which part of your income has been transferred to Thailand? And how do you avoid double taxation? Lammert already gave valuable tips in his contributions, but it remains a puzzle for many expats.

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An attentive reader has asked the Ministry of Foreign Affairs in The Hague for clarification on the state of affairs concerning the tax treaty with Thailand. The answer shows that the effective date of 1 January is not feasible.

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A video from Siam Legal about taxes

By Eric Kuijpers
Posted in Thailand tax, Expats and retirees
Tags: , ,
October 22, 2024

Attached is a link to a video from Siam Legal about that plan 'world income'. A lady from Down Under who works at Siam Legal gave a short explanation about what has been on our minds for a while.

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Attention foreigners in Thailand: The Thai tax authorities now have new tools to track financial flows thanks to the Common Reporting Standard (CRS). This system, intended to combat tax evasion, can provide insight into foreign money transfers. The question is whether the Thai authorities are ready for practical implementation. Expect a stricter approach and possibly intensive controls soon.

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The debate over the introduction of a negative income tax (NIT) in Thailand is causing a stir, especially among expatriates. Although the government reassures that it is still just an idea, the plan raises many questions. What exactly does this 'welfare with work obligation' entail, and what could it mean for those living on a minimum income?

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A question about withholding tax (15%) withheld by commercial banks in Thailand as advance tax. If the new tax treaty becomes active with respect to withholding tax (15%) of commercial banks in Thailand.

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Tax matters in Thailand require caution, as rules can change quickly. Based on Dutch tax treaty policy, I outline a scenario for pensioners with an annual income of 4 to 1,4 million baht. The comparison takes into account tax rates, deductions and an exchange rate of 37. What are the financial consequences of a higher income?

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