I believe mine was if not the first in the first day they issued them.. Announced Mon July 15th and issued July 16th.. Which if you flew the very next day (impossible) you cant really have got here until the 17th or 18th of July.
You said it was impossible.. I said it is not impossible and gave you an exact scenario where Thai tax is higher than german tax, one entirely possible for overseas nomad freelancers who may not be big earners and simply supplmenting travel income. This is without even digging into personal allowances which increase the bias.
And the DTV is availabe to people with 500k saved, nothing to do with earned in the last 6 months. Mixing up visa qualifications with tax obligations is just grasping at straws.
Simply put you are wrong and have been shown to be. Tthe lower earners will owe a highe rate in Thailand than they do in Germany.
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.