Dear readers,

My tax advisor in the Netherlands recently filed my return, which I still have to sign and return. I have repeatedly pointed out to him that in my opinion I do owe tax on my state pension, but NOT on my pension.

Is there someone in Thailand or in the Netherlands who can help me (possibly for a fee) to make things right with the tax authorities in Heerlen?

I tried to read Thailandblog's tax file, but this is for insiders, way beyond my cap or hat.

Regards,

Hans Vliege

22 responses to “Reader question: Who in Thailand can help me with my tax return?”

  1. bauke says up

    Try Tysma and Lems they specialize in expats

  2. Keith Boer says up

    Can you help, but where do you live?

    • Wytou says up

      Dear Mr Farmer,

      I am responding to Hans Vlieg's question. We are also looking for an expert who can help us with the IB form later in 2015. I am a complete layman and am already looking for an expert for the future.

      Sincerely/

      Wijcher

    • Yuundai says up

      Hi, been away for a few days.
      We live in Khok Charoen, Lopburi in Thailand.
      What should I do or what do you want to know to help me?
      Regards,

  3. wim says up

    I'm curious about the responses.

  4. Ton says up

    For Heerlen you must apply for an exemption from taxes.
    There is a form for that.
    Certificate of deregistration in the Netherlands.
    Proof that you actually live in Thailand.
    This is possible with the yellow house rental contract booklet
    You can then get an exemption for company pensions.
    Heerlen then passes this on to your pension fund and everything is arranged
    If you have any questions, just call Heerlen, very nice people and are happy to help you.
    Filling in a tax form does not give you an exemption!!

  5. bright says up

    telephone number: 00 31 070 3921 947.

    mr. JC Heringa, Segbroeklaan 112, 2565 DN The Hague
    Get in touch with this person, I am very satisfied with him.

  6. bright says up

    Email [email protected] is an addition to the 11.40:XNUMX am comment

  7. grain says up

    your adviser must apply for an exemption from payment of income tax and premiums on your behalf due to emigration at your current inspection (not Heerlen unless you live there). You must prove that you actually live in Thailand. You can also register with a rental contract at the immigration service. You must also be deregistered in your (now abandoned) place of residence, stating your new home address in Thailand. Advice You should also register with the Electoral Council in The Hague and with the Embassy in Bangkok (both not obligatory, but useful).

    • Lammert de Haan says up

      Dear Bob,

      Questioner (Hans) is only interested in correct information. Why then cancel Ton's message (who points out that the exemption must be submitted to the office in Heerlen) here with the comment that the application must be submitted to the "current" inspection? Nothing is less true.

      The application must be submitted (if not already submitted) to:
      Tax and Customs Administration / Foreign Office
      Attn. Department of Payroll Taxes for Individuals
      P.O. Box 2865
      6401 DJ Heerlen
      The Netherlands.

      Link to download the form:
      http://download.belastingdienst.nl/belastingdienst/docs/ver_vrijstel_inh_lb_pr_volksverz_lh0201z2fol.pdf

      You can read this in this form.

      Lammert.

      • Yuundai says up

        Thanks for this advice and information.

      • grain says up

        Dear Lambert,

        It is not clear where the questioner lives at the time he asks the question. I assumed that the questioner lives in the Netherlands and then he must attend his own inspection. He is not known (yet) in Heerlen. Only after deregistration and departure is the file (partly) moved to Heerlen and, in principle, there are 2 inspections to do. The originally for the completion of current affairs and Heerlen for after the date of departure. An example: I received the request to file a declaration for 2014 from my original inspection (and therefore not from Heerlen) while I had already officially emigrated in 2012 with all the bells and whistles and forms and declarations, etc. So you see…..

        • Lammert de Haan says up

          Dear Bob,

          Frans (the questioner) asks someone in Thailand or in the Netherlands to help him file an income tax return (see the subject of this topic). Then he talks about his “tax adviser in the Netherlands”. He also points out that he does owe tax in the Netherlands on his state pension, but no tax on his (company) pension.
          All this indicates to me that he is already in Thailand and is looking for help with filing a model C or M declaration. If he were still living in the Netherlands, it would seem strange to ask someone in Thailand to help with this.
          And I think you also assumed in your first response that Frans already lives in Thailand with the comment: "you must demonstrate that you actually live in Thailand."

          In this response, you point out to Frans that: “your advisor must apply for exemption for payment of income tax and premiums on your behalf due to emigration at your current inspection (not Heerlen unless you live there).

          Some comments on the above:
          a. it is more correct to speak of “exemption” instead of “exemption”; for tax specialists these are two completely different concepts;
          b. the application for exemption does not concern the payment of income tax but the withholding of payroll taxes (the withholding tax);
          c. it can only be done after the applicant has settled abroad (wherever the center of his vital interests must be located);
          d. For years we have no longer been talking about “inspections” but about “tax offices” (the title “inspector” has not been abolished);
          e. the only office authorized to process these applications is: Tax Authorities / Foreign Office in Heerlen; the tax office under which his former place of residence in the Netherlands fell plays no role in this at all.

          I hope that has become a bit clearer.

          Regards,

          Lammert de Haan.

    • Yuundai says up

      Thanks for the advice.

  8. Lammert de Haan says up

    Dear Hans,

    Assuming that your pension is a company pension, I find it strange to read that you should point out to your tax advisor that this pension is not taxed in the Netherlands, but in Thailand.

    If you get stuck with him, I will be happy to take care of the income tax return 2014 for you. I have had my own tax consultancy and administration office for about 45 years, specializing in international tax law. Most IB customers therefore live abroad (from the US, most European countries to Thailand and the Philippines). Usually they are retired.

    If you are interested, you can contact me at:
    http://www.lammertdehaan.heerenveennet.nl
    or by email: [email protected].

    Lammert de Haan.

  9. lucky man says up

    In my humble opinion you only get an indemnity if you actually pay tax in Thailand and can prove it and not if you just live there.

    • Lammert de Haan says up

      Dear happy man,

      This is now a common misconception. Firstly: we are not talking about “indemnification” from tax, but about exemption from withholding tax on wage tax when it comes to withholding tax (as is the case with AOW and (company) pension payments).

      Subsequently, the Netherlands-Thailand Tax Treaty regulates WHICH country is authorized to levy tax. And in the absence of such a provision, as is the case, for example, with regard to social benefits, the source state is competent. For example, the Netherlands may levy tax on, for example, the state pension benefit, while the tax treaty assigns the levying of tax on, for example, company pensions to Thailand.

      Then you will not find anywhere in the treaty that actually has to pay tax in Thailand. Not every “tax liability” leads to “tax debt” (with the obligation to “pay” this debt). The broad exemptions in the Thai tax system are of course no stranger to this. The tax treaty only refers to “tax resident”.

      As already said: I come across the confusion about “tax debt / paying tax” and “tax liability” far too often. Even the tax officials of the Buitenland Office in Heerlen have to point out this distinction all too often. I hope someday this confusion of tongues will come to an end!

      You can demonstrate that you qualify as a tax resident in a large number of ways. You are completely free in that. Thailandblog contains a fairly exhaustive tax file. For more information on how to qualify, see question 6 of this dossier.

      I would like to advise everyone to pay more attention to this tax file and, in this case, to question 6 in particular.

      Lammert de Haan.

  10. self says up

    On the site of the NL-Belastingdienst you can find all information about what needs to be done to realize an exemption from taxation. An exemption application form can also be downloaded. That form also clearly states which criteria you must meet, such as:
    1- that you must actually live in TH. How you prove this is up to you. Several examples have been given in previous responses.
    2- In addition, have the deregistration from your last Dutch municipality of residence.

    Please note: being resident in TH is not sufficient for exemption from taxation. Even if you have been in possession of, for example, a yellow tabien track for years and have been registered with the NL Embassy for years, it does not matter.

    3- You must demonstrate that you are a tax resident of TH, and you can do this by means of a statement from the TH tax authorities that you are regarded as a tax resident, or by means of a recent copy of a tax return or assessment notice from the TH- tax authorities.

    Once again: registration with a TH municipality and/or NL consulate in TH does not show that you are a tax resident. You must prove that you are indeed taxable in TH.

  11. w. eleid says up

    Indeed, absolutely correct, you must prove that you are a tax resident in Thailand.
    You must therefore apply for a Thai TAXCARD at the tax office in Pattaya.
    There with you indeed SHOW that you pay tax in Thailand. If you have a Thai bank account and you pay the standard 15% tax on it, you have therefore demonstrated that you are liable to pay tax in Thailand and the tax office will provide you with the tax card, a copy of which you then send to the foreign tax office in Heerlen. You and your pension fund will then receive a confirmation from the tax authorities that is valid for 10 years.

  12. Henk says up

    Hello Hans.
    Have considerable experience with tax returns.
    Can you help with the declaration, possibly only check as now completed or completely again
    You can email your details to [email protected]
    I look forward to your response

    • Yuundai says up

      Will I come back, thanks in advance?

  13. Yuundai says up

    At the request of my tax advisor:
    Perhaps it is important to complete my situation that I had a mortgage debt in the Netherlands in 2014, which is deducted from my income and that I also pay alimony in the Netherlands. Furthermore, that “my” house was only sold in 2013.
    So far, thanks for the response so far!


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