I know the UK pension is taxable in Thailand, but the other countries mentioned make up a large percentage of western expats living in Thailand. My original statement said "most" not all. But people simply need to read their own DTA to ascertain if they need to pay tax.
I agree. I can't see the immigration offices wanting to take on such an arduous task which has nothing to do with them. They're even advising DTV holders to do a border bounce as they can't be bothered with the extreme variables
Australia, NZ, Canada and Germany all pensions only taxable in the country in which they are paid. I think you'll find the vast majority of pensions are not taxable in Thailand.
The "dual tax residency" is part of the DTA agreement of most countries. It's totally relevant. The only western pension I'm aware of which is not covered by the DTA is the UK (but who cares about the UK anyway! 😆). I'm not required to submit a tax return as my Australian Tax Residency overrides the Thai Tax Residency by virtue of the DTA. I'm sure there are many others in the same position