How does staying in Thailand for more than 180 days affect a Dutch citizen's tax obligations?

Oct 29, 2024
24 days ago
Asking for my partner: he is a Dutch citizen registered as a “world traveler.” In this case, he moves around and never stays in any country for more than 3 months. Since he does not live in the Netherlands, he is exempt from paying taxes there.

If he stays in Thailand for more than 180 days per year, how does this affect his tax obligations?
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TLDR : Answer Summary
A Dutch citizen registered as a 'world traveler' and staying in Thailand for more than 180 days may become a tax resident in Thailand. Consequently, he would be liable to pay tax on all income, including money brought into the country. While some believe he can avoid Dutch taxes by not residing there, others emphasize that without establishing tax residency elsewhere, he may still have obligations in the Netherlands. It is essential to understand the implications of tax residency laws and possibly seek professional advice.
Henrik *****
“ never stays in any country ……. 3 months”

So that will not be a problem for him.
Marc *************
As soon as you reside in a country longer than 180 days, you are automatically triggering tax residence.

Tax residence in Thailand means AT THE MOMENT (they play to change it):

Every money that is being remitted into Thailand is being taxed.

If you make money offshore and it stays offshore and it's never being remitted to Thailand, it's not being taxed.
Justin ********
@Marc ************
Except op left out the most important detail of all. Does this person work at all? If he does, he CLEARLY is going to have Thailand sourced income. So money earned abroad is only taxed if remitted, but money generated from Thailand is immediately taxable. Magical thinking people have about where the customer or company is located doesn't matter, the meaning of Thai-sourced income would, legally, be: money generated from any labor performaned whilst on Thai soil.
Michael ********
Classic mistake that people make: YOU ARE NOT A CITIZEN OF THE WORLD. YOU ARE A TAX RESIDENT OF WHATEVER YOUR CITIZENSHIP ON YOUR PASSPORT IS IF YOU DO NOT HAVE A CURRENT TAX RESIDENCY. STOP TRYING TO AVOID TAX THIS WAY. THERE ARE LEGAL WAYS TO DO IT THROUGH OFFSHORE COMPANIES BUT IT IS COMPLEX AND OFTEN TIMES NOT WORTH THE HASSLE. The end.
Sam ******
What has this got to do with the DTV?
Jonathan ***********
And what you're saying is not true. As a Dutch citizen mysel and having been a perpetual traveler, I have done my research. For Dutch tax authorities you always need to pay tax somewhere. If you don't live somewhere else, you pay your taxes in The Netherlands. You can only avoid this by not having any connections to The Netherlands anymore (you don't visit at all, no bank account, no phone number, no nothing). It might seem like he doesn't need to pay tax now, until a tax-inspector looks at his case a couple of years from now.
Graham *******
@Jonathan **********
What you are talking about are the laws of domicile. They apply to other countries also.
Paul *******
@Jonathan **********
Or he may never be audited. You make a good point though; it's about filing a tax return not so much about paying taxes.
Steve ********
Where does a person register as a "world traveller"?
Brian *********
@Steve *******
on my website. I swear I don’t sell the data to government tax offices 🤞
Steve ********
Brian *********
Deepak *******
Basically, he fled Netherlands to avoid paying taxes and took refuge in Thailand for more than 180) days. World travelers don't stay in one place for more than 180 days (usually 90 days or less). Technically has to pay tax in Thailand.
Roger ***********
He will be considered as tax resident and will pay tax on all his income also from other countries
Sefton ********
@Roger **********
That he remits to Thailand only (currently, there is talk of worldwide income)
Sylvia ********
@Sefton *******
all articles I have read there will not be double tax, maybe need proof you have already declared your income in another country,
Graham *******
Please circulate to others, this is the law as of today, he should also consult the relevant DTA.
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/FOREIGNERS_PAY_TAX2024.pdf https://www.rd.go.th/english/766.html
Brian *********
What does it mean to register as a world traveler? I’m Dutch and have been fighting with the Dutch government for years because they have no such recognition.

Where does he pay his taxes, if not the Netherlands ?  everyone has a tax residency somewhere, and it will depend if that country has an agreement with Thailand …
Florence ************
@Brian ********
i don’t have a tax residency anywhere as I am not registered in NL anymore and don’t reside anywhere long enough to be seen as tax payer.

My husband is Dutcb and is still paying taxes on last year. Not sure how it will go for next as he had to deregister as well. He couldn’t stay registered at his parents for some reason 🤷‍♀️
Todd *********
@Florence ***********
yes you do have tax residency somewhere, as no country will release you without ensuring you have a new tax residence. One day, you will have a nice surprise if not paying tax anywhere
Florence ************
@Todd ********
not if I don’t have income to declare. I gave an adress it doesn’t mean I live there…
Todd *********
@Florence ***********
you have legitimately no idea what you are doing. But probably make so little money nobody cares. Good luck
Florence ************
@Todd ********
do I not? Or are you just stuck in a system of beliefs I left a long time ago? Good luck to you
Todd *********
@Florence ***********
no you don’t. Not a clue. And I’m not stuck in any system of beliefs lol. I’m FAR ahead of you in this pathway. Because you are a likely slow learner and must have been very stuck. I don’t need any lick, I know what I’m doing. Which is very different from your situation. Good luck. You will need it
Brian *********
@Florence ***********
once again, you physical address, mailing address or location has 0 to do with tax residency. You seem to be confusing the concepts
Florence ************
@Brian ********
may I have clarity then? If I live no where more than 3 months and I am registered no where. Where am a tax resident?
Todd *********
@Florence ***********
here is your clarity, you are tax resident in your home country until you declare tax non-residency. And to declare tax non-residency, you require a new residency. So you are still a tax resident of NL if that is indeed your tax residency. And if you stay 180 days in Thailand, you will also be tax resident there.
Brian *********
@Florence ***********
I already told you - you need a specialist to determine that. The default will be the last place you were tax resident…. The word “resident” doesn’t have a connection to your location or where you are registered. My friend is tax resident in Hong Kong but has never stepped foot in Hong Kong in his life, never had a job there, and never registered there.

Again ZERO RELATION to where you are or whether you’re registered anywhere
Florence ************
@Brian ********
how can you pay tax in a place you never lived or worked? Who agree to that system ? Insanity
Brian *********
@Florence ***********
the whole world. Otherwise people would constantly dodge taxes somewhere
Brian *********
@Florence ***********
your living residence is totally separate from your tax residence. I have not been registered in NL for a long time but as still tax resident there.

You should probably speak with an accountant since you will need to consider where your income is generated and received, as well as other factors that contribute to tax residence
Deepak *******
@Brian ********
Technically no. That's the reason the USA has no tax residency for its citizens/permanent residents (green card holders). However, the US will take all the credits for any taxes you paid in any country.
Brian *********
@Deepak ******
if you are an American person, you are (for all practical purposes) a permanent tax resident, despite being able to claim FEI. Somewhere, someone considers you a tax resident regardless of your passport 😂
Flemming ********
If he stay in Thailand for more than 180 days in 1 year, he will pay tax of the money he brings into Thailand.

But if he only want to stay 90 days, there is no need for a DTV.
Justin ********
@Flemming *******
Still need a DTV if your time is worth anything imho. Getting 1 30 day renewal and doing 1 border run wastes at least 1.5 days of your life. 🙁 That's because Thailand is a 1970s bureaucracy monster. Somewhere like Colombia is not similar, 3 month renewal takes 8 minutes online.
Paul *******
@Justin *******
Also, I totally agree that a DTV is worth getting even if you're staying say 2 x 90 days in the country per year.

Why? Because on a tourist visa or exemption, you might be asked questions or could even be denied entry.

The DTV isn't designed for ongoing residence in Thailand over 5 years. While it could be used that way, it's actually for nomads who might want to spend up to 180 days in the country, then travel to other countries and come back again a few times during the validity of their visa

That's how it is supposed to be used and the assumption is that DTVers will doing that.

However, many entitled farang believe it's a de facto residency visa and that you shouldn't get it, won't get it or don't need it unless you're spending all your time in Thailand.

That's nonsense. For those who want to live in Thailand permanently, you get a non O or non B plus work permit and work towards permanent residency or citizenship.

A DTV is a great visa to have, I mean, it will probably be automatically renewed during a future Covid like crisis. Meaning that assuming you come back in before the borders close, you have essentially 6 months in the country where you have no dealings with immigration (other than doing a 90 day report that you can mail in) and once the 180 days have elapsed either you're put on an automatic extension or they allow you to do continuous 180 day in country extensions until the crisis ends and the border reopens.

This is much better than any 1 year multiple entry visa, where after a year, you were scrambling to convert to a different visa or get on the Covid extensions.

Thus, a DTV is a safeguard and is one reason why I chose it (for now) as I can assume that during a crisis where borders are closed, I can get a trouble free in country extension as the visa is likely to outlast the crisis.
Paul *******
@Justin *******
Indeed. According to the official 1979 immigration regulations, technically, ALL foreigners are supposed to show proof of smallpox vaccination to enter Thailand and entry is refused, without this proof.

They never bothered to eliminate this clause from the immigration regulations, despite routine smallpox vaccination ending in 1980, just one year later, when the WHO declared smallpox to be over.
Flemming ********
@Justin *******
if he only stay 90 days, it's 60 days on arrival and 30 days extension. Less work than getting DTV.
Justin ********
@Flemming *******
i very much doubt this. You are assuming the 60 day program will last. Usually Thailand cancels these programs very suddenly. I entered for 45 days under a special program in 2021 and not a month or two later it was suddenly cancelled. Presumably if one comes for the next 5 years, 90days, it will on average require 1 extension and 1 visa run. That's a lot more effort than my DTV took
Paul *******
@Justin *******
There was a second 45 day visa waiver lasting 6 months between October 1, 2022 and March 31, 2023. As you say, I believe the 60 day visa waiver will revert to 30 (or maybe they'll make it a permanent 45 days) after 6-12 months.

After all, I don't believe they'd allow Cambodians to enter for 60 days forever, while Thais can still only enter Cambodia for 14 days without a visa. In the spirit of Asean reciprocity, such schemes as the 60 day visa waiver can only be temporary. Also, Thais receive 30 days visa free for China while Chinese temporarily receive 60 days. Again, this won't be permanent. Eventually, it will revert back to 30 days in both directions as the agreement intended.

I believe they will keep the current "unlimited" land border entries but like with air entries, the idea is to facilitate actual travel, not to help border runners.

In other words, a genuine tourist who happens to cross into Thailand by land 4 or 5 times, but who spends anywhere from 1-3 weeks in Thailand during each of these entries will continue to be afforded this privilege. Meanwhile, a border runner who has spent 180 days in Thailand on visa exempt stamps with no time outside the country except for a 5 minute border run after 90 days may be denied entry on their 3rd try.
Steve ********
Roger ***********
@Flemming *******
not only on the money he brings I to Thailand….
Netanel *******
Roger ***********
@Netanel ******
read it properly…. If income in 2024 and you are tax resident you ll pay on foreign revenues
Netanel *******
@Roger **********
It says clear as day so I am not sure where is your confusion is coming from:

in order for income *generated outside of Thailand* to be taxable in Thailand, 3 conditions must be met (together, as all 3 must be met):

1. you live in Thailand for 180 or more during a calendar year

2. The income was generated after January 1st 2024

3. The income is remitted into Thailand

If one of those conditions is not met, the income is not subject to tax in Thailand.

There are endless information on the matter, including official statements from authorities, it is really simple.
Netanel *******
@Roger **********
yes, you only pay taxes on the money you remit into Thailand, those are the very specific information provided by the revenue department of Thailand itself. Money earned outside of Thailand is not taxable if it is not remitted into Thailand
Barc ***********
@Roger **********
of course yes only on it, only on income on a thai bank account 🤡
Roger ***********
@Barc **********
stop replying and spread false info please
Barc ***********
@Roger **********
stop spreading bs every time on every post. Some people already told you there's no way for thai gov to tax if your income doesn't arrive on thai bank account.

Without counting on the non double tax laws between Thailand and some countries
Roger ***********
@Barc **********
you think they have no access to the CSR database ? Come on….