Is it necessary to file a 90-day report in Thailand while working remotely on a DTV visa?

@Markus *******

I changed law firms, and through this switch, I even ended up with a former tax officer from my home country who now works at this firm.

He explained to me, in my native language, how the DTV visa works in Thailand for Germans who are permanently employed in Germany and choose to move their remote office to Thailand based on the DTV visa. Please note that this information comes from a lawyer and a tax advisor and is specifically tailored for me as a German citizen. It may not be universally accurate, but it made a lot of sense to me. I’d be happy to share my experience with you!

About me: I am permanently employed by a German company. It’s a standard full-time position with 40 hours per week, subject to social insurance contributions—about as standard as it gets in Germany. My employment contract includes a provision that allows me to take my remote office anywhere in the world, including Thailand, which is explicitly mentioned. This was the basis for issuing the DTV visa.

1. Naturally, a 90-day report must be submitted.

2. Taxes

The former tax officer advised me to completely give up my German residence. He recommended deregistering at the local municipality shortly before departure, as required when you no longer have a residence in Germany. Makes sense. Although I own a house, my parents live there now, and I don’t even have a key to ensure it cannot be considered my residence. This is important for determining limited versus unlimited tax liability. According to the former tax officer, deregistration at the municipality also triggers a notification to the tax office. This lets them know I no longer live in Germany, making me subject to limited tax liability for certain types of income, such as withholding tax or rental income. This only applies to income that specifically arises in Germany and, therefore, must be taxed there. Thailand does the same thing, by the way!

Following this deregistration, my employer can inform its local tax office branch, allowing them to pay my salary tax-free. The same applies to social security and unemployment insurance, meaning my salary is also paid out without social security contributions.

In Thailand, I now have to tax my entire salary. This process requires submitting an annual tax return by the end of March for the previous tax year ( to ) and paying my taxes there!

@Wannikea ********

no it’s not! The lawyer was German 😉

@Amaël *****

I think so

@Stephan **********

I don’t know why it should be different here. That’s why I’m asking. My understanding was that the 90-day report must be done. That’s why I asked a lawyer how to go about it and received the answer that it wasn’t necessary. Apparently, the lawyer told me a lot of nonsense and charged me 6,000 THB for it. People should be warned about this law firm!

@Bruna *******

but, what if I want to pay the tax in Thailand?

@John ******

yes, 💯 %! We even talked about the reasons why my LTR application was rejected.