Off topic and maybe not relevant here but it does illustrate how you can get caught up years later. An IT contractor at Sky TV we worked with got caught up for taxes a few years later. He had been contracting in Belgium and "forgot" to pay his taxes when he left. He was driving to Netherlands for Christmas and got stopped for speeding in Belgium - it came up on the system he owed taxes. He was detained till he paid :-)
I totally understand the employers point of view. These situations are complex and you do not want any surprises a few years down the road with any liability. When I have been employed outside the UK (Singapore and Thailand) I was employed by the local legal entity of the company - not working remotely from UK or Japan HQ. When I contracted as freelancer in Belgium that was complex. The DTV holders need to sort out the situation with their "home" employers. I doubt Thailand cares for now!
I understand I am not aware of German tax laws and do not make any comments on them. I do understand an overseas legal entity ie company/employer would be covering their back with regards to any future liabilities. My current view, and I may very well may be wrong, is that DTV holders will not get caught up in the Thai tax system anytime soon. It is only this year many retirees here "Should" be completing a tax return. There are well over 50k foreign retirees here. I would wager well over 90% have never completed tax return and that number will not increase by much next year These are people who in all probability are Tax Residents. As for DTV unless they tie Immigration systems to the Thai tax system it is a very complex matter to assess who is a tax resident - I would not hold my breath :-).
Anonymous participant It would be a good idea but please use one with experience and qualification. Too many have popped up since the rule changes announced a year ago. I would not trust the majority of them to handle my pocket money never mind tax returns. Many of them were Financial Advisors selling dodgy financial products one day collecting commission and the next day international tax consultants using FUD (Fear uncertainty and doubt) marketing. My tax returns were done by this company for the last 5 years v- no idea of the cost as the company paid. They will not be the cheapest but they have global reach and are experts in their field. They even got me a tax rebate from Thai Tax authorities one year which everyone said would never happen. 🙂
Anonymous participant As for tax if you are tax resident in Thailand it is your responsibility to complete your own tax return. all the employer in Thailand will do is give you a document stating your salary and other benefits for the year, shares allotted, medical benefits etc. I have just done this from 2019 to 2023. I think people are overthinking thas and alloting complexity where there is none. Currently Thailand only taxes tax residents on monies remitted to Thailand where aessable. You are not currently taxed on worldwide income like say the UK.
Anonymous participant If you are not employed by a Thai legal entity in Thailand then there is no SS payable by either the employer or employee in Thailand - how could there be? The DTV is specifically set up to allow remote work external to Thailand. PS he even gets the number of days wrong