Kristian Tuomikumpu yes but maybe if they taxed they can be transformed abroad to savings and then be remitted tax free to Thailand. 😉 They talk about income not about savings. The target is non taxpayers so it sounds logic that if you pay foreign tax on income it is transformed to private savings.

Kristian Tuomikumpu Thanks for information. This aplies to dividends that are remitted to thailand. But if the dividend is taxed in another country and is remitted from a savings account it could be non taxable saving. Savings are non taxable after the new and old rule. The solution could be to transform the dividend to already foreign taxed savings. The new rule target non taxpayers so i hope this would be possible...

@Javier *******

maybe but question is it is income or savings if it is taxed already abroad.

@Alain **********

DTA in general cover it. But question is whether the DTA is applied at all because the abroad income taxed dividends are nontaxable savings.

@Marty ********

yes but with this new announcements they target worlwide non taxpayers. I have to consult a lawyer or accountant to clarify my case.

@Graham ******

yes for income. But is in germany taxed and not remited income also taxable income in Thailand or non taxable private saving?

Kristian Tuomikumpu in relation to the dividends (if not remitted but taxed in germany) question is when this dividends become non taxable private saving.

@Javier *******

if is taxable income. Money earned in and taxed in germany could be private saving that is non taxable in Thailand no matter when remitted.

@Graham ******

Yes but i do not work in Thailand. Question is the german income that is taxed in germany for thai authorities only private saving that is not taxable in Thailand...

@Marty ********

Yes but i do not work in Thailand.