@Rene *******
So if you sell 599 eur crypto, it's not taxable in Germany and is taxable in Thailand. So you would have a Thai tax liability.
Germany may have higher final tax rates but Thailands higher bands start very low.. Less than 10k EUR is 0% in Germany where in Thailand taxation starts at 150k. and its 20% at only 750k.. Theres plenty of income points where the german rate appears lower than the Thai rate and could create a liability to top up to the Thai rate. Earning 10,500 EUR in Germany appears 0 income tax liability but Thailand would have 5% on 150k -300k and 10% 300k - 380 (+- depending on Fx rates).
You don't get to use another country's allowances under the DTA you pay the highest rate from either system often with the lower portion to one and the higher to another.
As to what happened in the past, this is the first year since the rule changes starting jan 1 2024, so what happened up to now is largely irrelevant.
My predication is still that it will be too hard to implement and will be largely ignored but the claim that 'if you pay in germany you cannot have a Thai liability' is not correct.