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
All my statements are correct. Most pensions are only taxable in the country in which they're paid if the DTA states this. If a person has dual tax residency, the DTA provides a tie-break process to determine which country has the taxation rights. If neither of these applies the expat can use the tax credits formula, but very unlikely the tax office would pursue this recovery. The expat merely has to state he is bringing in savings from before 1 January 2024 to avoid paying tax. Being a "Thai Tax Resident" does not mean tax is payable