Several readers of Thailand blog have approached me with questions regarding the new tax treaty between the Netherlands and Thailand. And new questions come in every day. It strikes me that often the wish is father to the thought. Asking questions shows that this item is very much alive among the Dutch living in Thailand. And how could it be otherwise. This can have a considerable impact on your financial position, while the implementation date is rapidly approaching.
This is actually a tax question for Erik Kuipers. Two Supreme Court judgments were issued in July this year on remittance. These are ECLI:NL:HR:2022:973 and ECLI:NL:HR:2022:974.
Does Erik know whether this will have consequences for the Thai situation?
In the e-mail sent to me on 27 June 2017, the tax authorities informed me that the imposition of a 'remittance base' as referred to in Article 27 of the treaty between the Netherlands and Thailand is 'legally incorrect' and that the tax authorities no longer apply this criterion. han
Tax file: Remittance base; a preliminary judgement
Various emigrants have approached the tax authorities about applying the remittance base, Article 27 of the treaty between the two countries. After all, in mid-2014 the Tax and Customs Administration adopted a different position, which you can read in the Post-Active Tax File, questions 6 to 9. The Tax and Customs Administration will apply Article 27 and we would like to draw your attention to a number of important points.
