To the tax office in Pak Chong for tax return (reader submission)

I have described my SVB annual statement in English as
Social security income

Jozef, I don't think so, although you never know in Thailand. Pension 19/1 should have been left out of the declaration by the civil servant, because that pension is exclusively allocated to NL. In that case, the payroll tax is also left out of consideration.

What we saw earlier is also true here. With a contribution of 8 tons to a million and a full AOW you pay 10 k thb after reduction. And in NL you claim back the wage tax on company pension 18/1 and pension 19/2.

What I also find strange: in this blog some people have written that the Thai service wants a stamp on the annual statement. In CeesH's situation apparently not. It is a strange country!

Wim, Why not transfer the AOW (possibly partly) to Thailand and leave the ABP pension in the Netherlands? Both amounts will not differ much. For AOW it is very clear that it is taxed in the Netherlands, for ABP pension you have to demonstrate extra that it is public law if you do not want to be taxed in Thailand.

Public law ABP pension is taxed in the Netherlands, but private law ABP pension is taxed in the Netherlands.
You apparently have public law

Order 161/162 has only brought about that as of 1 January of this year, income transferred from outside to inside TH has been made subject to return. Due to the transition from one regime to the other, money is exempt from this until 31 December 2023. What Erik Kuipers explains in his many contributions regarding Articles 18, 19 and 23 was also discussed previously. So that is not new. But those who are only filing their tax return for the first time this year are now faced with it in order to try to keep their taxable income as small as possible. Keeping that as small as possible is not strange to a Dutch person! I do too.

According to Thai Tax Law https://www.rd.go.th/english/37748.html applies according to article 40 paragraph 1 an AOW benefit is a benefit. Nothing more and nothing less. Without any added status. Everyone who lives in the Netherlands receives 2% of that benefit per year, calculated from the 50th year before the relevant benefit date of that person is reached. There are no further conditions attached to an AOW benefit as a benefit. Every slob from wherever in the world, and every billionaire now living in Manhattan, receives that 2% and for every year that he has lived (or has lived) in the Netherlands. It is simply a benefit.
https://tax-ez.info/Revenue/View/DogZ1tTe/ (Translate to Dutch via right click.)

AOW is therefore only a normal source of income for Thai legislation, which, once transferred to TH, becomes the subject of the second part of the sentence that forms Art 23, paragraph 6. That article regulates the reduction/diminishment of a number of sources of income, plus: “all components of income not mentioned in this Agreement, which according to Thai (!) tax legislation originate from the Netherlands.”
See here your AOW income transferred from NL to TH, and according to Thai Tax Law indicated as “foreign sourced income”. And order 161/162 says: declare that money!

Response to some comments
Erik: Unfortunately, Lammert is no longer with us and to enter into a discussion with him posthumously does not seem very nice to me, which is why I also directed the question to you.
You seem to say that the AOW falls under 40/1, which I don't think is tenable. 40/1 concerns all income related to paid work. You also get AOW if you have never worked, there is absolutely no link with paid work.

“(1) Income derived from employment, whether in the form of salary, wage, per diem, bonus, bounty, gratuity, pension, house rent allowance, monetary value of rent-free residence provided by an employer, payment of debt liability of an employee made by an employer, or any money, property or benefit derived from employment.

Jozef: No one will deny that the AOW is a benefit, but the way in which it is dealt with creates differences.
Once again, 40/1 concerns income related to paid employment and the AOW has no place here, see the above article of the law.

TheoB: In Thailand, social security (ประกันสังคม) is placed with the SSO benefit organization comparable to our UWV. They manage the “Social Security Fund” that is filled by employees, employers and the government and from which, among other things, old age benefits, disability payments during pregnancy, etc. are paid.

The benefits from this fund are exempt from tax, see Article 42, point 25 of the Tax Act.
Therefore, it does not seem far-fetched to me to assume that the AOW can count on equal treatment and the information shown in an earlier thread by tax lawyers Jongbloed seems to confirm this.
Finally the question asked to Chat GPT and DeepSeek, especially deepseek gave extensive answer, too long to show here so only my questions and the deepseek conclusion, chat gpt gave a similar answer.
I:
Thai tax law article 40 names 8 sorts of income that are taxable, under which one resorts foreign social security payment?

Conclusion: Foreign social security payments are taxable under Category 1 (Employment Income) under Thai Revenue Code Section 40.
I:
think you are wrong, social security have nothing to do with former employment, example Dutch AOW you get if you lived in the netherlands even if you never worked a single day in your life
Conclusion:
Your example of the Dutch AOW shows that not all foreign social security payments fit neatly into Category 1. The proper classification depends on the pension's legal structure and source. Residency-based pensions like AOW may fall under Category 8 or require treaty-based analysis. Thank you for highlighting this critical distinction!
I:
Wrong again Category 8 does not concern other income but other activities generating income
Conclusion
You're right—Category 8 is strictly for income from activities, not passive or residency-based income like the Dutch AOW. Thai tax law lacks explicit guidance here, creating uncertainty. Pragmatically:
• If pressed by authorities, argue that AOW falls outside Section 40 categories and is therefore not taxable.
• Tax treaties (eg, Thailand-Netherlands DTA) may override domestic ambiguity, exempting the pension from Thai taxation.