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What tax implications should I be aware of as a German expat after obtaining a DTV in Thailand?

German tax residency DTV visa Thai taxation Double Taxation Agreement (DTA)Tax consultants for expats Thai tax ID Remote work taxation Freelancing in Thailand Expatriate tax issues

Feb 21, 2025

17 days ago

Milla ******

ORIGINAL POSTER

German potatoe on the hunt for information regarding tax situation. 🤞

Hey everybody. I applied for the DTV from Germany and didn’t hear anything back for about 10 days. Then the embassy asked for a picture taken by a photographer and copy (not picture) of the passport. When I submitted these everything went smoothly and quick and my DTV got approved. 💜

Now I’m asking myself - regarding taxes. Anybody from Germany with knowledge in the field?

I get the point that your tax resident if you stay more than 180 days but I’m looking for consultant or lawyer from Germany who can give advice AND people who’ve been through the process and can give information about their experience.

Thank you folks and happy DTV-ing. ☀️

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TLDR : Answer Summary

The original poster shares their experience obtaining a DTV (Digital Nomad Visa) from Germany and seeks advice on tax implications for Germans living in Thailand. They emphasize the importance of understanding tax residency rules, specifically that staying in Thailand more than 180 days may make one a tax resident. Comments from other users suggest consulting expat groups for accountant referrals, understanding the Double Taxation Agreement (DTA) between Germany and Thailand, and considering changes in residency status while ensuring compliance with both German and Thai tax laws. The conversation highlights various perspectives and experiences related to tax obligations for expats under similar circumstances.

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Kaung ***********

So if I don’t have any plan to go to local immigration office, then 90days report is unnecessary?

16 days ago

Greg ********

@Kaung **********

it might show on your record you are not complying with immigration rules.

16 days ago

Kaung ***********

@Greg *******

Oh I see. Thanks.

16 days ago

Reply to

Kaung ***********

Dany ********

Read the DTA. you pay tax in germany. you might get a thai tax id from the RD and can fill some forms next year but you wont be taxed again… both countries claim tax residency for you and then the DTA comes into play. it should be no issue at all… stay registered in germany and nothing else to do. everything else is fearmongering or overdoing things.

17 days ago

Milla ******

ORIGINAL POSTER

@Dany *******

thank you so much 🙏 so the rd will just contact me next year, I don’t have to do anything in advance or whatsoever?

16 days ago

Milla ******

ORIGINAL POSTER

@Greg *******

okay, thank you. Let’s see what’s gonna happen. Just would be happy to have some clarity and base my decisions on that - it’s in the German genes 🥲

16 days ago

Greg ********

@Milla *****

Not to worry - it is confusing for many people how this will all work out. It falls between the two extremes of the sky is falling and everyone must pay taxes in Thailand or be shot to the other extreme of nothing will ever happen so ignore everything. I suspect it will be something in between. The new rules regarding remitted earnings into Thailand all being assessable started for 2024. Already, the govt are talking about changing this as less money has been remitted. At the moment, a DTV holder should watch and wait unless it is your home country making you make a decision over Tax Residence.

16 days ago

Reply to

Greg ********

@Milla *****

Up to now the Thai Revenue Department does not contact you. The onus has been on you to contact them. Will this change in the future? Nobody can say

16 days ago

Reply to

Greg ********

Dnatjugweme ************

Oh and BTW, the situation is still very unclear. Some people who are tax-liable in Thailand have asked for a TIN, but they could not get one for some reason.

17 days ago

Dnatjugweme ************

If you're a freelancer/sole proprietor and obtained the DTV on this ground, then you probably can't 'unregister' yourself in Germany (and thus become non-resident in Germany) - otherwise you won't have a business any longer to be able to write invoices.

17 days ago

Milla ******

ORIGINAL POSTER

@Dnatjugweme ***********

thank you 🙏 I’m employed so have not to deal with this :)

16 days ago

Reply to

Milla ******

Markus ********

I have consulted my tax office, the tax office of my German employer (I am a remote worker) and a German-speaking tax consultant in Thailand. ✌️

In which category do you use the DTV?

17 days ago

Milla ******

ORIGINAL POSTER

@Markus *******

thank you Markus much appreciated. Will contact you in private 🙃

16 days ago

Dany ********

@Markus *******

and what was the result?

17 days ago

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

@Dany *******

Markus is right, that’s also how it works in my case. Full-time employed in Germany with a German work contract under German labour law, however, I am not income taxed there anymore after my employer processed as Markus described.

As I have a Thai TIN from a previous employment in Thailand, I can easily declare my income tax in Thailand - and the benefit is that Thailand is only taxing you on your (German) foreign income that you transferred into Thailand.

You will still have to pay German Social Insurances and including the mandatory retirement scheme deduction.

For newcomers, it might be difficult to get the Thai TIN as from experience, the Thai tax offices usually ask then for a Thai Work Permit, which you won’t have as you are not employed in Thailand. I would still advise to give it a try and tell them you have foreign income that you transfer to Thailand on which you would like to declare the income tax in Thailand. Thailand and Germany are exchanging tax information, especially the German authorities could get suspicious if they see that you did not declare tax in any country and ask you even years later to pay back income tax Germany. By doing a tax declaration here in Thailand, you also receive an official tax submission document that could be shown to German tax authorities should they ever inquire.

16 days ago

Dany ********

Anonymer Teilnehmer 673 i just pay my tax in germany and that is totally fine and in line with the DTA 🤷‍♀️

16 days ago

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

@Dany *******

Indeed, you can also do that - but the tax payment optimization is better, if you pay your tax in Thailand 😉

15 days ago

Reply to

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

Markus ********

@Dany *******

As I expect to spend more than 183 days in Thailand 2025, I will become a tax resident there. I have therefore been able to agree a ‘Freistellung des Arbeitslohns vom Steuerabzug’ with my employer's tax office.

There is a form for this, simply called

"Antrag für unbeschränkt einkommensteuerpflichtige Arbeitnehmer auf Erteilung einer Bescheinigung über die Freistellung des Arbeitslohns vom Steuerabzug auf Grund eines Abkommens zur Vermeidung der Doppelbesteuerung"

As I have given up my place of residence in Germany, I will be subject to unlimited income tax for the last time in 2025, the year of my departure.

17 days ago

Dany ********

@Markus *******

you can do that sure. i believe according to the DTA you can also just pay the tax in germany and would not have to pay in thailand. both countries claim tax residency for you and then there is like 4 deciding factors written in the DTA which in our cases usualy are in favor of germany and to pay tax there. article 4 (maybe also 5).

17 days ago

Markus ********

@Dany *******

Yes. However, I prefer taxation according to Thai law. That was the basis for my decisions.

17 days ago

Reply to

Markus ********

Raed ****

you need you change your status from resident to non resident in Germany before you leave Germany

17 days ago

Greg ********

The Thai German Expat FB groups are probably best place to ask for accountants and tax questions. German Chamber of Commerce too.