Great! Do you stay in Thailand for more than 180 days a year? If so, how do you (or your employer) handle payroll accounting? Income tax as usual in Germany and no social security contributions?
I probably can't keep my registration address in Germany, as I would have my centre of life in Thailand. In this respect, it would not be legally permitted to have a registration address in Germany if it is not the centre of my life.
However, I would have no problem paying taxes in Thailand, but it is a completely open question as to what would change for my employer in Germany in terms of payroll accounting. He is worried about formalities and expense. Is he even allowed to deduct income tax as before if Thailand has the right of taxation? What about social security contributions?
Enzo Clopedia As he is staying in Thailand for more than 183 days, Thailand is considered to be the country of activity and could therefore claim the primary right of taxation on his income.
Yes, however, the question is how this regulation between the countries will affect taxation in concrete terms. The French employer probably does not have to pay taxes to Thailand. But what about the tax liability in Thailand?
Is it sufficient for the employee to declare to the Thai government that the employer has already deducted the income tax? So that at most the difference to the Thai income tax has to be paid in Thailand?