Anonymous ******************
@Dany *******
Markus is right, thatās 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 wonāt 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.