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Home » Reader question » Reader question: Tax obligations in Thailand?
Reader question: Tax obligations in Thailand?
Dear readers,
I rather unexpectedly stay for a longer period (more than a year) in Hua Hin. I am Belgian and 75 years young. I arrived on December 30, 2019 for a 3-month winter stay with a Non-O visa, but fortunately was able to convert to an “annual visa Retirement” in time until March 27, 2121, after the Covid misery broke out in March, and my family advised me to not coming back to Belgium for the time being. The rest is history.
So I will stay in Hua Hin for at least 15 months in a rented condo, and my question is, am I now somewhat taxable in Thailand for some kind of Tax? My TM30 is fine and I don't want any trouble with the Thai administration.
For the Belgian readers: I do know that I can now technically and administratively be deregistered from my place of residence because I will be abroad for more than 6 months.
Regards,
Marc
Marc, whether you should be deregistered from BE is the question given the corona misery; there may be a temporary measure in force because this is force majeure. Other Belgians who write here probably know that.
You are liable to pay tax in TH if you live or stay there for more than 180 days in a calendar year. You will achieve that number of days in 2020, possibly not in 2021. You will then be liable to tax for 2020 for your Thai income, and for (part of) the Belgian and international income that you book to TH in 2020.
But….there is a tax treaty between BE and TH and that takes precedence over national laws, so first consult that treaty to see whether your BE and international income is taxed in TH and whether you meet the residence requirements in that treaty. You may have dual residence and the treaty has rules for this.
Many Belgians and people with Belgian income write in this blog, so you can probably get help with your question here. A Belgian tax specialist can also help you further. I have income from NL and different rules apply to me. Good luck!
Hi Mark,
As Erik also writes, you stay in Thailand longer than planned due to force majeure. This does not immediately make you a tax resident of Thailand.
If the Thai tax authorities think otherwise, then nothing is wrong. As a non-resident, you remain liable to tax in Belgium on your pension from Belgium.
This is what the double taxation treaty concluded between Belgium and Thailand states:
“Article 17 Pensions
1. Subject to the provisions of Article 18, pensions or other remuneration in consideration of past employment arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State.
2. Pensions or other remuneration in respect of past employment shall be deemed to arise in a Contracting State if the payer is that State itself, a political subdivision, a local authority or a resident of that State. If, however, the debtor of such income, whether or not he is a resident of a Contracting State, has a permanent establishment in a Contracting State to bear the burden of such income, the income shall be deemed to arise in the Contracting State in which the permanent facility is located.”
Article 18 of the Convention contains a similar provision but with regard to government functions.
With Article 17, the treaty concluded between Belgium and Thailand deviates strongly from the OECD model treaty, which states that private pensions are taxed in the country of residence.
CONCLUSION: your pension from Belgium is not taxed in Thailand but in Belgium. This is regardless of the duration (whether or not due to force majeure) of your stay in Thailand.
I am not a specialist and therefore do not understand Erik and Lammert's reactions regarding force majeure. Marc can just go back to Belgium, so why force majeure?
Erik2, are you sure Marc could return within six months? Incidentally, if so, Marc could still feel force majeure (fear, uncertainty of catching something during the trip) and therefore stay in TH.
But even then, his residence in TH does not necessarily mean that his tax residence is suddenly in TH. Lammert has also explained that the TH-BE treaty is different from the TH-NL treaty.
Marc asked a question about his tax obligations in TH and I think he is now reassured. And that was the intention.
As always, Mr Lammert de Haan's explanation is very correct.
@Erik2: you don't understand the quote of 'force majeure'? Read carefully and you will see that the explanation is not based on 'force majeure' but on existing legislation. That is why Mr Lammert clearly writes: "WHETHER OR NOT as a result of force majeure". Very clear.
@Marc: you just don't have to do ANYTHING about Thai taxes. Your tax country is and remains Belgium.
The only thing you may have problems with is the fact that you will be staying outside Belgium for more than 1 year. If, for some reason, the pension office finds out about this, you will have to provide proof of life and, since they do not know where you live, as you have not registered it, they can and will stop your pension payments until you have presented proof of life. .
Dear Lung addie, very accurately stated in connection with his retirement.
If Marc is nevertheless deregistered, the pension service will indeed stop paying his pension, because he will no longer have a permanent address in Belgium.
He will then have to inform the pension service at which address he is staying in Thailand.
He can do this via the internet “MyPension.be”
He does need a card reader to read his ID card or with a smartphone with the App “ItsMe” it is also possible.
He should not expect any contact or warning from the Population Service of the municipality in Belgium, I have experienced it.!
I was deregistered without notifying me and at a certain point my pension was no longer paid.
I then contacted the Pension Service and it was only through them that I found out that I had been deregistered.!
The life certificate will be sent to the address that he passes on to the Pension Service, where he is now staying in Thailand.
You can have this form completed at the municipal authority where he is staying in Thailand.
You can e-mail it to the Pension Service, or you can also send the original by post.
From the moment I provided my address, where I was staying in Thailand, the pension service continued to pay my pension again without waiting time, I only received the life certificate later.
Marc does not have to worry about the payment of his pension, if he had to be deregistered anyway.
Until I hear from you again.