For example, if the intended DTV is based on a cookery course or something like that, or what could be the background to such decisions by the authority?
To be honest, the advantages and disadvantages roughly balance each other out. I can understand anyone who does it themselves and I can understand anyone who uses an agency (price comparison provided).
Personally, I am actually very familiar with online forms and online processes, and yet I resorted to an agency that had a reputable reputation for that last bit of approval probability. The agency had experience from previous DTV applications and so I was able to align some of my documents accordingly with successful applications (at the same Thai Consulate General as mine!). For example, wording suggestions for my employer regarding the remote working activity, etc.
The application and approval process went smoothly. It probably would have been the same without an agency, but I would argue that the likelihood of approval can be somewhat greater if you fully utilise the potential of a good agency.
As I expect to spend more than 183 days in Thailand 2025, I will become a tax resident there. I have therefore been able to agree a ‘Freistellung des Arbeitslohns vom Steuerabzug’ with my employer's tax office.
There is a form for this, simply called
"Antrag für unbeschränkt einkommensteuerpflichtige Arbeitnehmer auf Erteilung einer Bescheinigung über die Freistellung des Arbeitslohns vom Steuerabzug auf Grund eines Abkommens zur Vermeidung der Doppelbesteuerung"
As I have given up my place of residence in Germany, I will be subject to unlimited income tax for the last time in 2025, the year of my departure.
Yes, but unfortunately, Wise often does not use my name as the sender and the Intended purpose cannot always be considered on the credit transfer. This can make it more difficult for the recipient to recognise the payment.