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

DTV Visa 90-Day Reporting Thai Immigration Tax Residency in Thailand Double Taxation Agreement Germany-Thailand Social Security Contributions Remote Work in Thailand

Oct 15, 2024

a month ago

Anonymous *************

ORIGINAL POSTER

Last week, I spoke with my lawyer in Bangkok. I was informed there that a 90-day report is not necessary.

I was also told that I must continue paying taxes and social security contributions in my home country. The taxes paid would be credited to me in Thailand due to the double taxation agreement between Germany and Thailand. I am a full-time employee in Germany with a German company and will be working remotely from Thailand on the DTV and stay longer than 180 days starting in December. 

Is that possible?

2,037

views

likes

all likes

replies

images

users

TLDR : Answer Summary

The author inquires about the necessity of a 90-day reporting requirement while working remotely in Thailand on a DTV visa, having received conflicting advice from a lawyer about tax obligations and residency status. Responses from the community indicate that it is unclear whether 90-day reporting is required for the DTV visa, as there is speculation pending an official announcement. However, many agree that taxes must be filed in both countries under the double taxation agreement, though any taxes paid in Germany may be credited in Thailand.

DTV VISA RESOURCES / SERVICES

Take the basic DTV Qualification Test to see if you're eligible for the Destination Thailand Visa (DTV).
For immediate assistance, contact Thai Visa Centre directly via LINE at @ThaiVisaCentre or Email them.
Explore recent discussions by using the DTV Visa tag in the search box at the top of the page.
Join the Thai Visa Advice Facebook Group to ask your questions, and get advice from others.

Markus ********

Any update on this? You wanted to call the tax office about the tax exemption. What has happened as a result? I'm in the same situation.

22 days ago

Anonymous *************

ORIGINAL POSTER

@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 (

***

*****

) and paying my taxes there!

19 days ago

Markus ********

Anonymous participant very interesting. I second this approach. Please write me private message for further discussion.

19 days ago

Reply to

Markus ********

Henrik *****

Just go safe and make the 90-day report.