I am Dutch and am in the process of arranging my AOW and pension as I will be 65 in June.

Now I receive a request from the foreign tax authorities to send proof of tax residence in Thailand.

I've never heard of this. Has anyone else received such a request? In my circle of acquaintances in Thailand, there is no one who has received such a question.

I will soon receive more information about this.

Many thanks and best regards,

Bob

20 responses to “Reader Question: Proof of Tax Resident of Thailand, what is that?”

  1. C van Kampen says up

    A telephone call to the foreign tax authorities. +31 55 538 53 85.
    This number is undoubtedly also on the form you received.
    And you will receive an answer from an expert in that field.
    Cor van Kampen.

    • HansNL says up

      Cor,

      the man/woman asks the readers whether they have also received such a request from the NL tax hunters.

      It seems to me that talking to those same hunters by telecommunication won't really help.

      It seems to me that the tax authorities are deviating further and further from what they are actually allowed to ask.
      Deregistered from the Netherlands and registered in Thailand should be sufficient.
      At least according to someone who tries to make tax officials in the Netherlands wiser through various courses.

      If you are registered in Thailand, you can obtain such a form from the tax authorities in Thailand, but it is completely unnecessary.
      Proof of registration in the population register in Thailand should be sufficient.
      Your Thai ID number is also your tax number.

      You choose where you want to be taxable, in the Netherlands or in Thailand.
      So taxable!
      Moreover

      • Leo Gerritsen says up

        All the answers are kind of true, but it's another puzzle to put it together.

        – the tax authorities do indeed have people who will speak to you in a friendly manner
        – the tax treaty is increasingly followed to the letter, hence the demand for tax resident
        – certificate of Residence RO 22 that's a new one for me, so I'll check that out
        – it is hoped that the term resident will only be used in the context of taxation

        But there are also people who have found the right answer in their own way, search them via Google. (I have not returned my form yet). But the 'right' way is:
        Prove with as many things as possible that you live permanently in Thailand, photos, bank statements, atm prints (send that back with the form in a thick envelope.
        Then you declare that you are automatically fiscally connected to Thailand, because of the treaty.

        success,
        Climb.

  2. Rembrandt says up

    A Certificate of Residence RO 22 can be obtained from the Regional Revenue Office. The text of this certificate is: “In compliance with the convention between the Kingdom of Thailand and the Kingdom of the Netherlands for the avoidance of Double Taxation ………, we hereby certify that the above person is a resident of Thailand for Tax purpose in taxable year 20xx”. Such a certificate can be obtained if you have lived in Thailand for at least 180 days and also pay taxes there.

    • Martin says up

      That form is only for those who go or have to work in Thailand as a Dutch citizen.

  3. Jacob says up

    Correct what Hans writes.

    I can help you with further information and approach. Indeed, you must be deregistered from the Netherlands and registered in Thailand. You must apply for exemption from Dutch tax. In my opinion, an exemption does not apply to AOW. You will get that money back later after submitting your income statement, etc.

    [email protected]

    • HansNL says up

      Jacob,

      I receive both my pension and my state pension “free of Dutch blemishes”, so to speak.
      Have an exemption since January 1, 2007, for an indefinite period.

      A so-called “preservative assessment” was imposed for my pension by the tax office in Roermond, but nothing was ever paid on it, as the name preservative implies.

  4. Jan A. Vrieling says up

    for a taxable income form in Thailand, go to:

    Regional Revenue Office 2
    Manoonpol II Bldg 8th floor
    2884/1 New Petchaburi Road
    Bangkapi, Huay Kwang
    Bangkok 10310 Thailand

    tel: 66 (0) 2319 4668
    facsimile: 66 (0) 2319 3930

    there you have to show that you pay tax in Thailand and they then make a form that you have to send to the foreign tax office in the Netherlands

  5. Jacob says up

    As a state pensioner, you do not pay tax in Thailand, not even on your pension. Just as Hans writes, if you are registered in Thailand with a Thai ID number, everything is easy to arrange.

    • HansNL says up

      In Thailand you are taxable if you are registered in the Thai equivalent of the
      Municipal Basic Administration, the Amphur , or Ket, so.

      As Mr Heringa very rightly pointed out, the tax authorities are always trying to stretch what is stated in the treaty by asking all kinds of things that they are not allowed to ask.
      So my advice, don't respond with an answer, but with a question in return, along the lines of, Can you tell me what you base this question on?
      By the way, why not contact Mr Heringa?

      Butrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr
      In Thailand, government pensions, or equivalents, are exempt from income tax, ie the AOW is also free, or pensions from the ABP and a few others.
      Private pensions, annuities, etc. are indeed subject to tax liability, they are so-called “unadjusted” incomes.
      Untrimmed in the sense that they are still completely untaxed in Thailand, or have ever been.

      Government pensions have been cleansed, or in the eyes of Thailand, taxes have been paid on them in one way or another.

      Normally, if you have a yellow Tanbien Job, are officially registered in the Thai GBA, you also have a Thai ID number.
      And that is also your tax number.

  6. marcus says up

    That's really none of her business. You have “left with the living” and that's it. From this I taste the "if we can't catch you then someone else will have to do it, but you will get caught (taxes), you won't escape"

    I have never received such a strange request and never will. So don't try to get back the taxes on AOW, they can keep that little bit of me. Retirement is a different story and simply tax-free.

    • lexphuket says up

      Frankly, I do not understand that when such an amount is closed, the Dutch tax authorities will later violate it. Apparently (or apparently) they are very concerned that taxes are not paid on something.
      As a supplement, by the way: as far as I (and my Dutch accountant) are aware, the Netherlands wants to withhold tax from all income that comes in via the government, ie from the AOW, but also from the state pension of the ABP. In any case, I have to pay tax on AOW and my small ABP pension. They leave my occupational pension alone.
      What also really bothers me is that these agencies act like legal spies. Only a small change was made to my AOW, but the ABP knew that the same day and started to reduce my ABP pension!
      And all that after you were told all your life that these pensions were value-retained!

  7. mr JC Heringa says up

    As a tax advisor, I regularly come across this question from clients of mine in Thailand. The tax authorities receive a standard answer from me that they are not allowed to ask that question, but can only ask for proof of residence in Thailand. Whether people actually pay tax in Thailand is completely irrelevant for the application of the treaty.
    [email protected]

  8. Hank Hauer says up

    The tax authorities have been quite sharp for several years. There is a treaty with Thailand to prevent double taxation. Pensions are included. The tax authorities are now requesting proof of registration from the Revenue Department in Thailand. If you send this, you will be exempt from Dutch tax for the first 5 years. However, this does not apply to the AOW. The Dutch tax levy will continue to apply to this.
    I live in Pattaya and have arranged ea here and am exempt from taxation in the Netherlands.
    If you would like further information, please send me an email ([email protected]

  9. Erik says up

    The Thai tax website clarifies the tax obligations of us Dutch people living in Thailand:
    http://www.rd.go.th/publish/6045.0.html

    I think there are some misunderstandings about what our obligations are. In particular, we are obliged to pay tax on income from the Netherlands that is transferred to Thailand every month. This also applies to an AOW or other pension that is transferred to Thailand every month. I thought that income transferred to Thailand within a year is subject to tax liability.

    The information on the website is clear about this.

  10. Adrian Buijze says up

    I have been living in Thailand for 4 years now, but I have never received information about where and how to register. Please advise.

    • Hans says up

      You must first have the yellow booklet, with your number in that booklet, for the tax authorities, then with your annual statement to the tax office, I pay 10% of what you pay in Holland, so it's worth it.

      Hans

    • Roland says up

      Just leave it like that, why want to wake up sleeping dogs (with all the hassle that entails)? Why want to be more Catholic than the Pope?
      As the Thai say… mai pan rai…

  11. Jacob says up

    Hans NL

    I also have an assessment on preservative capacity, which is only collected after 10 years. You already have an exemption if you have completed an M form for the year that you moved to Thailand.

    You still have to apply for an exemption after 10 years.

    I fill in a tax return every year and then everything that they treat as an assessment is deducted from the calculation of the assessment so that the assessment is 0. I therefore got back the 64 euros that I had paid on AOW. Besides, they do that quickly.

    Jacob

  12. Martin says up

    When I read all the responses. are the best Dutch tax experts in Thailand? It's quite simbel already said here and there. As an AOWer you pay tax on this in the Netherlands. If you then deregister in the Netherlands, you indicate that you lived in Thailand and where. That was all. The Dutch embassy and the Dutch tax are not interested in what you do in Thailand (extra income). This falls under Thai tax law. Greetings


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