What are the requirements for working in Thailand on a DTV visa, considering tax and employer responsibilities?

When working for a German employer permanently in Thailand with a Digital Nomad Visa (DTV), the employer needs to clarify several key aspects to avoid legal and tax complications. Firstly, they should ensure that the employment contract specifies that the remote work is exclusively for the employer and does not involve Thai entities, limiting any implications with Thai authorities. Furthermore, if the employee stays in Thailand for over 186 days in a year, they may become a tax resident, which requires filing taxes in Thailand. Both tax and social security laws must be understood, as these differ significantly from those in Germany. The employer's liability is limited as they are not formally establishing a legal entity in Thailand, thus mitigating most responsibilities regarding Thai tax authorities, provided the employee is compensated outside Thailand.