Do I need to file a tax return in Thailand if I bring US-taxed dividends and the Thai PIT is lower than 15%?

This discussion addresses questions about the taxation of US dividends by a German national moving to Thailand. Key points include the 15% US withholding tax on dividends, the possibility of a tax credit in Thailand for foreign tax paid, the circumstances requiring a Thai tax return if one is considered a tax resident (spending 180 days in Thailand), and the current lack of a tax credit system in Thailand. Participants emphasize the importance of filing a tax return to declare foreign taxes to potentially mitigate double taxation.