@Tomas ********

What is the problem if the employee becomes a tax resident in thailand? The employee can be exempt from income tax in the employer's country - depending on the tax laws (this is possible in Germany f.e.) - and will then pay tax on his wages in full in Thailand.

@GenesisFritz *************

I have provided proof that my statements on taxation are correct. If that makes you tired, I accept that. ✅

@GenesisFritz *************

Revenue Department of Thailand:

„Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year.“

@GenesisFritz *************

These are not rumours, but information that can be found in the double taxation agreements, government sites and is also referred to on all kinds of lawyers' websites and reputable sites for expats.

@GenesisFritz *************

Everyone should be aware of the tax principle I mentioned, which has long applied to many nationals on the basis of double taxation agreements. What the individual makes of this is up to them.

It is still common practice, albeit not legal, for foreigners to pay tax on their income in their home country despite being tax residents in Thailand.

@GenesisFritz *************

It's not about 180 days in a row, but in total per year. For example, if I leave after 170 days and re-enter two weeks later and stay for 60 days, I have a total stay of 230 days and am a tax resident.

What you mean is that my stay in relation to the visa is reset when I leave the country. Yes, with the DTV I get a new 180-day entry when I re-enter the country and always start on day 1. However, this only relates to the visa and the length of stay and does not change the usual international classification as a tax resident if you have spent 180 days or more in a calendar year in Thailand.

@GenesisFritz *************

Of course I am liable to pay tax in Thailand (or in other words Thailand has the right of taxation) if I stay in Thailand for more than 180 days in total per year. I am then considered a tax resident there.

@Greg *******

I think I will use a tax consultant the first time, as soon as this is relevant.

@Robin ********

@Greg *******

your opinion on this?

@Greg *******

sorry - I have corrected and clarified my answer.