Newsletter No. 195 (EN)Transfer Pricing in Thailand November 2021 I. Introduction When independent parties contract with each other, the conditions, especially the pricing, will generally be determined by market forces. This is however not...
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Thailand Tax
VAT on Digital Services in Thailand (3 pages)
Newsletter No. 227 (EN)VAT on Digital Services in Thailand August 2021 Introduction Services that are used in Thailand are generally subject to 7% value added tax (“VAT”) in Thailand. The service recipient pays 7% VAT to the...
Investment Promotion for International Business Centers (IBC) (5 pages)
Newsletter No. 219Investment Promotion forInternational Business Centers (IBC) February 2021 I. Introduction On 29 December 2018, the Royal Decree for International Business Centers (“IBC”) came into effect, which replaced the Regional...
Mitarbeiterentsendung und -versetzung nach Thailand
Mitarbeiterentsendung und -versetzung nachThailandEINKOMMENSTEUER UND SOZIALVERSICHERUNG Mitarbeiterentsendung und -versetzung nach Thailand von RA Till Morstadt und RA Dr. Constantin Frank-Fahle, LL.M., Bangkok, Thailand | Die Mitgliedstaaten der...
ASEAN-Headquarters in Thailand
ASEAN-Headquarters-in-Thailand
Conditions for E-Meeting in Thailand
Conditions-for-e-meeting in Thailand Conditions for E-Meeting in Thailand I. Introduction The telecommunication technology is developed to the point that an electronic meeting can be conducted as efficiently as a physical meeting but consumes less time and...
Tax Refund in Thailand
Tax Refund in Thailand Tax Refund in Thailand The tax year in Thailand is the calendar year (Sec. 29 Thai Revenue Code). Therefore, the monthly tax rate withheld by the employer and paid to the Revenue Department is based on the projected yearly income....
Tax-deductible Allowances in Thailand
Newsletter No. 18 (EN)Tax-deductible Allowances in Thailand September 2020 Any income received for an employment carried out in Thailand or from a Thai employer is subject to personal income tax in Thailand (unless an applicable Double Taxation Agreement...
Post-COVID-19 Measures in Thailand
Case Study- Post-COVID-19 MeasuresPost-COVID-19 Measures in Thailand Background: The COVID-19 pandemic has affected many businesses and life in general. Once business operations will resume back to normal, there are some legal issues that we would like to...
Steuerinformation Thailand / Deutschland (123 Seiten)
Kanzlei-Information Nr.: 7 (GE)Steuerinformation Thailand / Deutschland Februar 2020 Inhaltsverzeichnis 1. Deutsches Steuerrecht 4 1.1 Begriffe und ausgewählte Grundsätze des Steuerrechts im Überblick 4 1.2 Einkommensteuer...
Accounting Losses and Corporate Tax Payment under Thai Tax Law
Case Study- Accounting Losses And Corporate Tax Payment In Thailand Accounting Losses and Corporate Tax Payment under Thai Tax Law Background: Some companies show accounting losses in their books, but still pay corporate income tax. This looks at...
Taxation of Technical Consulting Services in Thailand
Newsletter No. 162 Thai Tank Terminal Co., Ltd. vs. Thai Revenue Department (Supreme Court Decision No. 13993/2555 (2012)) December 2019 I. Introduction This newsletter shall explain the tax treatment of technical consulting services provided from...
Dividendenbesteuerung und „Cross-Shareholding“ in Thailand
Newsletter No. 6 (GE)Newsletter No. 6 Oktober 2019 I. Einleitung „Cross-Shareholding“ bezeichnet das gegenseitige Halten von Beteiligungen zwischen zwei oder mehr Gesellschaften. Abhängig von der Höhe der Beteiligung ergeben sich Unterschiede in der...
“Cross-Shareholding” and Taxation of Dividends in Thailand (4 Seiten)
Newsletter No. 6 Oktober 2019 I. Einleitung „Cross-Shareholding“ bezeichnet das gegenseitige Halten von Beteiligungen zwischen zwei oder mehr Gesellschaften. Abhängig von der Höhe der Beteiligung ergeben sich Unterschiede in der...
“Carrying on Business” and “Having a (taxable) Permanent Establishment” in Thailand
Newsletter No. 70“Carrying on Business”and“Having a (taxable) Permanent Establishment”in Thailand October 2019 I. Background The terms “carrying on business in Thai- land” and “having a permanent establishment in Thailand” are important...
Basic Conditions for Building Construction in Thailand
Newsletter No. 221 (EN) Basic Conditions for Building Constructionin Thailand January 2019 1. Zoning and Town Plan Land utilization in Thailand is governed by Ministerial Regulations issued under the Town Planning Act B.E. 2518 (1975) for...
Tax Residency in Germany, China, Hong Kong and Thailand
Newsletter Nr. 201 (EN) Tax Residency in Germany,China, Hong Kong and Thailand January 2019 I. Introduction The concept of tax residency is central in national and international tax law. Its definition varies considerably from jurisdiction...
Synopsis on Transfer Pricing in Hong Kong, Thailand and Vietnam
Newsletter No. 93 (EN)Synopsis on Transfer Pricing in Hong Kong, Thailand and Vietnam November 2018 I. Introduction Transfer Pricing becomes highly important as soon as a business entity decides to expand its operations across international borders....
Unfair Dismissal: financial loss, restructuring, and ceasing of business
Newsletter No. 215 (EN)Unfair Dismissal: financial loss, restructuring, and ceasing of business May 2018 Introduction It is undeniable that when running a business, the business owners always aim for highest profits. Organization restructuring...
Thailand: Payroll Tax Calculation 2017
Thailand: Payroll Tax Calculation 2017Thailand: Payroll Tax Calculation 2017
Withholding Tax Certificate for Interest Payments from Thailand and Foreign Currency Invoices in Thailand (4 Seiten)
Newsletter No. 5 (EN)Withholding Tax Certificate for Interest Payments from Thailand and Foreign Currency Invoices in Thailand June 2017 1. Withholding Tax Certificates for Interest Payments from Thailand to Germany Withholding tax is...
Translation of Thai Personal Income Tax Forms
Newsletter No. 49 (EN) Translation of Thai Personal Income Tax Forms June 2017 I. Introduction As filling in and understanding personal income tax forms can already be difficult in a language with which you are well...
Withholding Tax Certificate für Zinszahlungen von Thailand nach Deutschland und Fremdwährungsrechnungen innerhalb Thailands
Withholding Tax Certificate für Zinszahlungen von Thailand nach Deutschland und Fremdwährungsrechnungen innerhalb Thailands Withholding Tax Certificate für Zinszahlungen von Thailand nach Deutschland und Fremdwährungsrechnungen innerhalb Thailands Juni 2017...
The Value Added Tax (VAT) System in Thailand
Newsletter No. 2 (EN)The Value Added Tax (VAT) System in Thailand May 2017 The rate of Thai Value Added Tax is currently at 7 % Question: In which cases does a company have to add Thai VAT on the invoiced amount?(A German company gets...
How to Book Foreign Currency Invoices in Thailand
Newsletter No. 39 (EN) How to Book Foreign Currency Invoices in Thailand May 2017 I. Introduction This Newsletter shall provide a brief information on how to book foreign currency invoices in Thailand. Example Thai company A...