@Roberto ********

Double taxation agreements generally give you a 'tax credit' in the secondary tax regime.. meaning if your income is received and taxed under an overseas tax code.. such as your country of origin.. then any tax you have already paid on that income in said country (which you can evidence) will be offset against the tax that would ordinarily have been payable in your country of residence.. as far as expats living in Thailand is concerned.. it would mean that provided the notional tax assessment under the Thai tax code is less than the tax you have already paid in your home country.. then there would be no further tax to pay on that income.. however if for example your home country had a zero tax rate on income.. then the full amount of this income would be subject to taxation in Thailand.. but the caveat to this is that it is only deemed to be 'income' when you bring it into Thailand.. meaning if you transfer it into your Thai Bank account.. at which point it becomes visible to the Thai authorities.. and my understanding is that all overseas transfers could potentially be treated as income in the current tax year.. despite the fact you could be moving savings you've accumulated offshore.. and said savings comes from income which has been taxed in your home country (or elsewhere) in prior years.. so unless the Thai tax code gets modified before y/e 2024 tax returns have to be submitted.. or until it does.. then imo the safest option for expats married to Thai's.. would be to transfer monies from overseas directly into your spouses Thai Bank account.. which doesn't necessarily make it tax-free.. but it does mean that you don't have to report it as income.. and unless he/she is compelled to file a tax return and self-declare it then it would not come under the expat microscope.. or as has been mentioned elsewhere.. you simply leave the funds overseas and withdraw cash using ATM's as and when needed.. which is clearly a more costly practice (rates/fees) but for people with high income and/or coming from a country with a more lenient tax regime than Thailand.. it could be cheaper than paying the tax on it here.. i think the position will become clearer as the tax year unfolds and the reality of implementing it successfully begins to dawn on the Thai authorities.. so we may ultimately get some respite from it!

If your marriage is solemnised outside of Thailand.. you will need to get your marriage certificate authenticated in the country where it is issued before travelling.. which in your case appears to be the USA.. or you can get it done at the U.S. Embassy in Bangkok if you are already in Thailand.. however you will also need a translated version (into Thai) of your marriage certificate which also requires authentication by the Thai Embassy (if done overseas) or the the BOI (if done in country).. who will want to see copies of the original certificate, as well as the foreigners passport and Thai spouse's NIC.. and when you have everything duly stamped and certified you can finally register the marriage at your local Amphur here in Thailand.. we were oblivious to this until commencing a non-o married visa application in Thailand and immediately hit a road block.. we used an agent to expedite everything and they got the relevant documents translated and certified etc.. costing around 5k baht and taking around 3-4 weeks.. only then could we register the marriage and begin to accumulate all the other 'stuff' we needed to progress with the married visa.. and make sure you get at least 3-4 copies of both the English / Thai versions of your MC with the official stamps on them (meaning not just photocopies) because you will find some govt authorities in Thailand (such as your Amphur / Municipality) will want to keep an original.. which could otherwise deprive you of your only original copy of said documents.. and although it's wise to have photocopies as backup and for filing when needed.. they are often rejected without sight of the original alongside it.. as we found out for ourselves!

@Pete *********

Consider maintaining the existing balance in your Thai Bank account for your visa extensions.. then minimise any new transfers into Thailand during the current tax year.. at least until we get further clarification or a rule revision.. for expats married to Thai's.. remember they have the option of transferring overseas funds into their spouse's bank account to avoid scrutiny.. just more food for thought!

@Pete *********

My understanding is that any funds credited to your Thai Bank account from overseas will be aggregated through the tax year and will be deemed to be 'income' for the purposes of assessing liability to taxation in Thailand.. however any tax already paid in your home country and duly evidenced will be off-set from such a liability.. assuming a double taxation agreement exists between said countries.. so in instances where the tax rate is higher in your home country there will be no further tax to pay in Thailand.. if the reverse is true then you could end up paying some tax here.. but this all goes away if you don't bring funds into Thailand but retain your deposits overseas instead.. since you have no visible income within Thailand.. at least that's my understanding of the situation.. and if I'm correct and all the expats stop moving money into Thai banks.. you can bet the Thai authorities will quickly review this tax law.. since it would not serve economic growth.. the real target was never the retired expat community or those of us married to Thai's.. i think it was intended to catch mobile workers who earn their income predominantly outside of Thailand.. people who are technically tax resident here but get paid by an overseas entity into an overseas bank.. they may take advantage of this to avoid paying tax in either country.. and Thailand no longer wants to accommodate them on a tax free basis!

@Rok *******

You are absolutely correct regarding the assessment of tax and treatment of overseas tax credits by the Thai authorities 👍

Be careful.. Uk banks are having a purge on under used accounts held by expats.. in some instances forcing account closures.. so it's probably better to keep your Uk accounts registered to a Uk address.. simply update your address using a close relative's residence (with their permission of course) and maintain this as your 'home address' for all Uk purposes.. don't inform your bank you will be out of country permanently or you'll open a huge can of worms.. besides there is no compulsion to do so provided you have a valid address on file with them so mail does not get returned to them.. and change all correspondence preferences to email where feasible.. you will also need to maintain a contactable Uk phone number.. which could possibly mean using the relatives land line.. although imo it's better to retain a Uk mobile number to have access to bank sms features for such things as internet banking and authorisation codes.. this can be easily achieved by moving your Uk mobile number to a service like Expatfone.. which will give you free calls from Thailand to Uk numbers as well as sms capability and access to voicemail for a fixed monthly fee.. this effectively shields your location when you are outside the Uk.. and can be very useful for many Uk business relationships.. selected 'people' can then call you on a Uk number instead of dialing an international number.. perhaps useful in situations where an organisation cannot (or will not) use alternative comms like Line, Signal, Telegram, Viber, or WhatsApp that offer free VoIP.. it's worth remembering that you will need to show Uk presence to renew your Uk driving licence too.. which will otherwise expire.. and this can be done online provided you have a Uk address.. with documents going to your safe address.. ie. your son / daughter / sibling's home.. and since your DL contains your Uk home address it becomes an valid proof of identity and proof of address for all Uk relationships.. including updating of your address with your bank!

@Mark ********

Happy for you to PM me Mark 👍

Have you tried turning your overseas sim off.. ie. disabling it.. so the handset can only function with the Thai e-sim.. that way you are forcing the phone to ignore the overseas sim altogether.. and secondly have you toggled the settings to make the Thai e-sim the primary sim.. i have an option on my Samsung / Android phone that allows me to set preferred sim for voice calls, texts etc.. which enables the Thai sim to be recognised as the main sim.. maybe worth trying

Uk centric comment but likely to apply to many other countries.. firstly, people need to understand there is a difference between domicile and residency.. anybody born in the Uk for instance will be Uk domiciled for their entire lifetime.. meaning you are entitled to a Uk passport and will remain a Uk citizen forever.. unless of course you take action to renounce your citizenship.. eg. upon applying for citizenship in another country that does not allow dual nationality.. but your domicile entitles you to live in said country without having to apply for 'permission'.. irrespective of how long you may have resided outside your home country.. residency however is where you choose to live (or have been allowed to live) your life on a day to day basis.. and is determined by an individuals choice.. you can't choose your domicile you are born with it.. and you can never change it.. but you can choose your residency.. which many people connect solely with their tax status.. since most countries have tax rules related to time spent in said country that determines your tax position there.. but one's real residency is the address you nominate as your permanent home.. in whichever country that may be.. and whilst living longer in one country (eg. working there) may make you tax resident.. it doesn't automatically mean you are necessarily resident there.. and when it comes to banking you are within your rights to nominate a Uk address that is a family property (eg. owned by another family member) that you deem to be your home when in the Uk.. provided you have your relative's agreement of course.. and the govt or your bank cannot prevent you from using this address for all communication / correspondence purposes.. and in reality would never know you spend most of your time overseas.. unless you choose to tell them or try and register an overseas address on your account.. which is not recommended.. because as many people have already found out.. globalist companies like banks will then persecute you.. better to humour them by maintaining your Uk presence.. which extends to having at least one Uk telephone number on record with them.. such as an active mobile number that you can retrieve messages from.. which is easy enough with services such as 'expatfone' available for this very purpose.. in the end banks don't care until you give them a reason to dig into your affairs.. and outside of some quirky rules (such as the Aussie govt superannuation criteria) most govts don't either.. so you do what works best for you.. there is no illegality involved in maintaining an address in your home country provided it can be verified (eg. by a relative) when needed.. and one of the easiest ways to do this is to have your Uk driving license registered to it.. since you will then carry Uk ID that contains your Uk address.. should you need to evidence your address to any other Uk institution!