Dear readers,

Am planning to settle in Thailand in 2019 as a retired state civil servant from Belgium. What about annual taxes? I currently live in Spain and pay my taxes in Belgium every year as a non-resident.

What about when I will live in Thailand, will I have to continue to pay my income to Belgium (pay about 54% in taxes)? By the way, we are in first place when it comes to taxes or will I have to pay my taxes in Thailand from now on?

Please explain a word. Thank you.

Regards,

Raymond

21 responses to “Reader question: Settling in Thailand, do I have to pay tax in Belgium or Thailand?”

  1. fred says up

    If I were you, I would check with the proper authorities. Very likely you will get all kinds of correct and contradictory reactions here, which will not help you much anyway.
    And each case is not the same. For one it will be so and for the other it will be so.

    https://financien.belgium.be/nl/particulieren/internationaal/belasting_niet-inwoners#q2

    • January says up

      Dear Fred, your comment is somewhat justified. But, as I wrote, I am in exactly the same case as Raymond. I have my information first-hand from contacts at the competent tax authorities.

  2. Kidney says up

    I am also Belgian and have been living permanently in Thailand for ten years on a state pension. I pay taxes in Belgium as a non-resident.

  3. mat says up

    You say you are a retired civil servant. Who pays your pension? If the answer to the question is Belgium, then you pay taxes in Belgium.

    In order not to pay double taxation, there is a treaty between Belgium and Thailand.

  4. Oscar says up

    If you do not pay taxes in Spain, you live there less than half a year per year. So you have your residence in Belgium. If you also start living in Thailand in this way (with a pension visa) you will keep your residence in Belgium and pay tax there. If you transfer and deregister completely in Belgium, you pay in Thailand.

    • Marc Breugelmans says up

      If you are deregistered in Belgium and registered at the Belgian embassy you pay tax on a Belgian pension in Belgium , fortunately because that is less , Belgium has a very good tax rate on pensions .
      So you are wrong Oscar !

      • henry says up

        He is a civil servant, so he does not receive a pension but a deferred salary. This is therefore also taxed as wages and not as a pension. Civil servants' pensions are a lot higher in gross terms than private pensions, but the net difference is much less, because they are taxed as replacement income.

  5. Labyrinth says up

    An important parameter: will you still be domiciled in Belgium after moving to Thailand?

  6. Pat says up

    Dear Raymond, I am somewhat in the same scenario as you (Belgian, federal civil servant, etc.) and therefore have the same questions, but since I still have a few years and the legislation often changes, I have not yet definitively dealt with it.

    I think Fred is giving you the correct advice, because there are so many angles and interpretations and individual differences that any general advice is often a bit flawed...

    What I have heard in recent years is certainly positive, namely that if you really settle permanently in Thailand, you are already freed from some of the very expensive Belgian tax consequences...

    For me, as I said, it's still a bit too early to be happy with a dead sparrow or to do a happy dance.

    Success!

  7. Lammert de Haan says up

    Dear Raymond,

    As now, your (State) pension, as a non-resident, unfortunately remains taxed in Belgium.

    For the double taxation treaty concluded between Belgium and Thailand, see the website of The Revenue Department (see Articles 17 and 18(2)):

    http://www.rd.go.th/publish/766.0.html

    You can download the Treaty (pdf file) under number 8.

  8. January says up

    Am in the identical case and live permanently in Thailand. You continue to pay tax in Belgium as a non-resident. You must submit a prior “Application for non-resident tax return form”. Only then everything will be arranged!!! In Google, type in the text in parentheses and follow the link

    [DOC]Application for non-resident tax return form
    https://financien.belgium.be/sites/default/files/downloads/non-residents-form-nl.doc
    Application for non-resident tax return form. Taxpayer. Attach a copy of your ID/passport with photo…

    At the very bottom you will find the addresses where you can send that form.

  9. January says up

    Raymond, how can you pay 54% tax on your taxable income if the highest bracket (above 38.800 Euro) is only 50%?

    • Marc Breugelmans says up

      Exactly Jan, by the way, the tax on pensions is low in Belgium, about the only tax that is low, I pay about 15% with social security included and have a net 2150 family pension

  10. Herman buts says up

    As a civil servant you do not receive a pension but a deferred salary and you are always taxed on this in Belgium
    If you are a worker and deregistered in Belgium, you pay taxes in the country where you live, for example Thailand
    You can't have all the benefits 🙂

    • Marc Breugelmans says up

      A retired worker also pays tax in Belgium, not in Thailand, by the way, in Thailand they would pay about 25%, while it is lower in Belgium, I pay about 15% including social security contributions.

      • Marc Breugelmans says up

        I also meant the deregistered persons in Belgium and registered in the embassy in Bangkok! They only pay tax in Belgium, once deregistered you no longer pay municipal tax or provincial tax, so you save that when you are deregistered, pensions with a net amount of up to 1500 euros hardly pay any tax, very little to nothing

        • Marc Breugelmans says up

          The income tax in Thailand is not bad, here I take something from an old article from Thailand Blog, fortunately we are taxed in Belgium at a more favorable rate for pensions!
          taxable income
          (baht) Tax Rate
          (%)
          0-150,000 Exempt
          more than 150,000 but less than 300,000 5%
          more than 300,000 but less than 500,000 10%
          more than 500,000 but less than 750,000 15%
          more than 750,000 but less than 1,000,000 20%
          more than 1,000,000 but less than 2,000,000 25%
          more than 2,000,000 but less than 4,000,000 30%
          About 4,000,000 35%
          To be implemented for the 2013 and 2014 tax years.

          • support says up

            Mark,

            If you then report something, do so with up-to-date information and also mention the exemptions under Thai tax law (including >65 years (190.000), partner exemption, life insurance premium, etc.).

            Then you will probably come to a somewhat more nuanced conclusion.

        • marcel says up

          People no longer pay municipal tax, but a state tax. As a civil servant, you have been living in Thailand for 21 years and nothing changes in terms of taxes, including solidarity contributions, health insurance, etc.

      • Gertg says up

        As a Dutch native, I have different experiences with paying taxes in Belgium! Not 15% but 30% on AOW and pension added together!

  11. Daniel VL says up

    As a former civil servant, you always pay tax in Belgium. You can only request not to pay council tax.
    I wonder if people will still talk about deferred wages after the planned pension reforms.


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