Dear readers,

My name is Ernst, retired early July 2020, and I have been living in Thailand since October 2020. I have severed all ties with the Netherlands and after being exempted from paying all taxes on my NS pension. Yet here in Thailand I am being charged to pay taxes. That's because I had registered as a taxpayer in Thailand. The tax authorities in the Netherlands required a registration number and stamp from the tax office in Thailand for the exemption from wage tax in the Netherlands.

My question is simple: Am I obliged as a pensioner (not yet state pension) to pay tax outside Europe on my pension from the Dutch Railways?

Where do I get the correct information, or under which topic has this already been posted?

Sincerely ,

Ernst & Suphatra

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10 responses to “As a pensioner, am I obliged to pay tax on my pension outside Europe?”

  1. ruud says up

    The answer is also simple.
    Yes.
    That is why you have also received a tax number from the Thai tax authorities.

    Now there are sometimes ways to avoid the tax, but I am not a fan of that myself, I prefer to pay my contribution to Thai society.
    The tax is not that high here.
    But you will undoubtedly get those tips for avoidance from others.

    • Johan says up

      I pay practically no tax, just a little something to renew my exemption in two years, 2000/3000 baht per year.
      I believe that thailand does nothing at all for the farang but uses us as a cashier. That's why I don't feel the need to contribute at all, I do provide it in the form of all the higher prices that are charged to us.

  2. Lammert de Haan says up

    Hi Ernst,

    Thailand is authorized to levy Personal Income Tax on a private pension. I assume that you meet the days requirement (180 days or more). Just read the information about this from the Revenue Department:

    Taxpayers

    Taxpayers are classified as “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods that, in the aggregate, are 180 days or more in a fiscal year (calendar year). A resident of Thailand is liable to tax on income from sources in Thailand and on the portion of income from foreign sources that enters Thailand. However, a non-resident is only liable for tax on income from sources in Thailand.

    Thailand also has a declaration obligation.

    For the double taxation treaty concluded between the Netherlands and Thailand, I refer you to the following link:
    https://wetten.overheid.nl/BWBV0003872/1976-06-09

    Article 18 is particularly important with regard to your private pension.

  3. lung Johnny says up

    As a retired Belgian civil servant, I pay taxes 'at source' in Belgium. This means that taxes are collected before it is deposited into my account.

    That's enough! Why should I pay tax twice on my pension that is paid into a Belgian account?

    What benefit does the Thai government give me?

    • RonnyLatYa says up

      Has Thailand already asked you to pay taxes?
      Do not think so.

      Since 1978 there has been a bilateral agreement between Thailand and Belgium to avoid double taxation.

      Has been discussed here several times.

      https://www.tuerlinckx.eu/nl/shares-expertise/dubbelbelastingverdragen-en-bijhorende-administratieve-circulaires

      • He says up

        The point is that Ronny already has a tax number because he wanted an exemption from the Netherlands. That exemption must be renewed every 5 years and you run the risk that the Thai tax authorities will ask where he paid those 5 years of tax next time. Because although the control on this is weak, you are obliged to file a declaration if you stay in Thailand for more than 6 months.
        That's why it's better to file a return every year to pay a little something.

        • RonnyLatYa says up

          My response is to a Belgian who responded about his Belgian pension….
          Not to the asker's question

          Is it clearly Belgian and Belgium in those texts. Not Dutch or Netherlands.

          …retired Belgian civil servant…
          …at the source' in Belgium…
          …that is paid into a Belgian account…
          …bi-lateral agreement between Thailand and Belgium…

          Do not compare the pension in the Netherlands with that of Belgium

          The Belgian rests on 3 pillars
          The first pillar is the statutory pension. (What you call state pension)
          The second pillar is the supplementary pension that is (co-)financed in one way or another by the employer. (what you call retirement)
          The third pillar is the supplementary pension that you accrue completely privately with pension savings.
          https://www.jobat.be/nl/art/wat-zijn-de-pijlers-van-het-pensioen

          • Erik says up

            Confusion has arisen because one (Lung Johnny) talks about Belgian income and the other (questioner Ernst) about Dutch income. Then two separate subjects would have been better for clarity.

            Whether you pay a lot or little in Thailand as a Dutch person depends entirely on your income and personal circumstances. As long as you make a proper declaration because Thailand also has penalty provisions if you fall through the basket as a fraudster.

    • Lung addie says up

      Dear Loung Johnny,
      this is about a Dutchman, not a Belgian. The Dutch have a completely different treaty with Thailand than what the Belgians have, so your info does not apply to the Dutch.

      • lung Johnny says up

        My apologies for causing confusion!

        But also thanks to RonnyLatYa for the clarification, so I'm back sure that I'm okay with everything!

        Greetings


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