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The LTR people at the BOI came back to me with a simple response: Its not even a 10 year visa. They issue it for 5 years, then you renew. In that time, the Thai government could withdraw the visa, change the conditions. As ment.ioned, its superficially attractive I guess the work permit route is best. The subsidiary isn't fully integrated into the company (its registered name is still the original trading name). I'm not even sure it has much of a future in Thailand (its just one part of an acquisition). And my company reserves the right to put me on a Thai wage, which might be anywhere from about the same as now, to less than half my current salary (if I can trust the various estimates of Thai director salaries), though my own manager would be happy paying me the same (it might be sterling converted into Baht at the time of a move, better hope Sterling doesn't strengthen....).

For me the personal income tax issue was already pretty clear. The more important issue was Permanent Establishment; whether me moving to Thailand would have a significant impact on the financials and costs to my employer, the company. A poster was supposedly told verbally by BOI that there was a PE exemption, but no documentary proof has been provided to date. See:

I'm in the UK. UK-Thailand Tax Treaty https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/507424/uk-thailand-dtc180281_-_in_force.pdf On the face of it, point 3e is me, and to an extent 3d. But there is clearly a restriction on what I can do or what I will be able to do. On the

Interesting. Point noted on the subsidiary. However, for UK companies, the express territorial limits of the Employment Rights Act 1996 were repealed in 1999, meaning employees of UK companies overseas do retain employment rights....maybe. It is a subsidiary, not a distributor. Though to be fair, I wouldn't be surprised if it is shuttered and the functions moved to India. https://www.internationalworkplace.com/about-us/news-and-insight/do-you-know-employment-rights-employees-working-abroad This document, from when they were drafting the LTR regulations flags up PE; almost sounds like they hadn't thought of this, and were looking to address it (maybe): https://resolution.soc.go.th/PDF_UPLOAD/2565/P_406340_25.pdf

I think the Permanent Establishment issue kills this. If anything, it limits what I can do for the company. The Company is not going to look into it and is putting all responsibilities for costs, including taxation, on me. As you point out, a lot of people aren't thinking this through clearly.

I was advised to check this topic, but having searched it,Thailand, but if a company doesn't knw it seems my question has not been raised before. For those working from Thailand, for a non-Thai entity, how has the question of Permanent Establishment been dealt with. I work for a UK Plc, in the financial sector. Based on company revenue, my salary and my qualifications, I seem to qualify for this LTR visa. My employer is in multiple different industries, and in 2020 purchased a UK company concerned with the automotive sector, which came with a significant Bangkok business that is now 49% owned by my employer. However, its not a part of the company I work with or ever work with (I work in the healthcare sector). While Permanent Establishment does have a UN definition, it seems countries have their own view. Essentially it considers if a company is subject to Corporation Tax because it has established some sort of presence in that country that is to do with deriving revenue from that country. Thai corporation tax is 20% of revenues earned from business with Thailand. If the comapany doesn't know how much revenue it gets from Thailand, corporation tax is 5% of total revenues (I think), which would amount to about £10 million a year to the Thai finance ministry. If that happened, I don't think I will be doing the move. Also, it will cost the company a significant amount of effort/expenditure to figure which Thai incomes are not currently taxed according to Thai law, which are subject to tax treaty etc.. BUT PE isn't an issue if the presence in country is not "directly" related to revenue generation. ie. If I was in sales, doing deals with Thai clients, or if I was involved in contract agreements (signing off contracts), I would be considered establishing a PE. However, my role is Director of Research, within out healthcare entity; essentially I direct the creation of content that the sales people go out and sell. Nothing I do is specific to Thailand, but I do know Thai entities do purchase our healthcare data. At least, this is how I understand it. So, does the fact the company already has a subsidiary in Thailand, albeit at some distance from the work I do, mean nothing changes for the company's status if I choose to move to Thailand? I would add this is something I want to do for personal reasons, not because my company wants to relocate me. The company has recently introduced new working policies, which includes a conditional approval to work in places other than my home country. So far, within the company, I know of one employee who chose to work in Poland, but was put on Polish wages, another who relocated from Canada to Japan, and who was retained on Canadian wages, some who have gone from UK to New York and San Francisco, and are pretty much on the same salary deal as London. In theory, I could be put on Thai wages, and still be UK taxed (but I suspect if it came to it, they'd agree to maintain a UK level salary).

Additional information; my employer has a subsidiary in Bangkok, following acquisition of a UK company in 2021, but not operating in the same sector as me. The Bangkok company is 49% owned by my employer. Not sure of the significance of this.

I'm thinking of relocating to Thailand in 2024 under the Long Term Resident Visa. From my understanding, I meet the requirements of this visa. I am a Director of Research for a UK Public company, and been with them for over 10 years. While my salary doesn't quite reach $80,000 based on current Sterling rates (but its close), I have a PhD, so exceeding the Masters requirement. The company posted nearly £190m in revenue in 2021, and nearly £180m in 2020. I'm expecting double digit revenue growth in 2022. The company is in favour, in principle, of allowing me to relocate to Thailand (subject to me working legally etc). However, I've come to aware of "Permanent Establishment" and the possible implications that might have for my employer, possibly making them liable to Thai corporation tax. Obviously, they might not be happy with that. Maybe someone can shed light on this. In my role, I am not directly involved in revenue generation. I basically lead the teams that create our product. Its sales who go out and sell, and get contracts signed. I might be involved in the selling process, but I derive no commission or bonus from sales. In our consultacy business, I might be involved in production of a deliverable, but never with the actual signing of contracts. Can anyone provide an opinion whether my company would be liable to "Permanent Establishment" in Thailand? I have a feeling this might put the kibosh, for now, of a move to Thailand. A lot seems to be determined by how much authority I have (I don't have any) and my involvement in generation of revenue arising from business with Thai companies (my company probably does do business with Thai entities such as King Power, or even the Thai government, but I don't think in my part of the company, we do any business in Thailand (but I'd hate to think that my presence in Thailand might impede business with Thai companies in my sector). Maybe someone can share experiences of working from Thailand, for a non-Thai company.

You're making assumptions about my mum and dad. Tradition also demanded the groom asking permission off the prospective FIL in a grovelling way, before popping the question. Dad obviously had to get mullered to ask the question, so not so easy for him. But who knows; he's no longer around. Sometimes people just click right away.

Not always. My father passed away in September. He met my mum while serving at BMH Colchester; 29 year old RAMC sergeant from Hackney and she was an 20 year old army nurse from Melton Mowbray. He knew her, after meeting through a mutual acquaintance, for about 1 week, and popped the question while drunk as a lord. They were married for 54 years. Its different for everyone.

What about Dementia? Were you really of sound mind when you decided you wanted to end it all, or did you come under undue pressure from family members who just wanted rid of you? It happens. I've no issue with suicide, and don't take a Catholic view of it. I've an issue when you ask a doctor to help you on it. Doctors should of course have the right to say No, I'm not going to help you. But what of those who enter the profession because it will give them the opportunity to end someone's life; Dr Shipmans without the profit motive. People like that do exist, and are drawn to professions that give them the opportunity. There was a recent case of an American nurse, William Melchert-Dinkel, who online groomed troubled people to take their own lives. Dutch reflections indicate the moral complexity once euthanasia becomes institutionalised. Hospitals become places where you go to be cured, to die, to be killed. https://www.theguardian.com/society/2018/mar/17/assisted-dying-euthanasia-netherlands

Or call 119 and order a certificate for travel. The previously mentioned cards are not proof of vaccination.

To be fair, flu did. Its been with humans for about 2000 years, from Greece. It wasn't too remarkable until about 200 years ago, and a Russian epidemic, and a bunch of quite serious epidemics in the 19th Century, culminating in 1918 flu. And in the last 10 years, HIV has become more virulant due to natural selection. And Syphillis isn't a viral infection, but bacterial. Bacterial strain evolution is another thing.

https://commission.europa.eu/strategy-and-policy/policies/justice-and-fundamental-rights/eu-citizenship/movement-and-residence/eu-digital-covid-certificate-vaccinations-and-travel-restrictions_en https://www.government.nl/topics/coronavirus-covid-19/covid-certificate/proof-of-vaccination/requirements-and-validity https://www.thetimes.co.uk/travel/holiday-types/advice/does-my-covid-vaccine-passport-expire https://www.exteriores.gob.es/Embajadas/conakry/es/Comunicacion/Noticias/Paginas/Articulos/ENTRY-CONDITIONS-TO-SPAIN.aspx https://www.citizensinformation.ie/en/travel_and_recreation/travel_abroad/digital_covid_certificate.html Slight error on Israel; vaccination certificates expire after 180 days, not 270 days: https://www.ivisa.com/israel-blog/israel-vaccination-requirements-do-i-need-a-vaccine-to-travel-to-israel https://www.mom.gov.sg/covid-19/vaccination-requirements-as-a-condition-for-mom-passes https://www.moh.gov.sg/covid-19/vaccination/faqs-on-overseas-vaccination-records-travel https://airheart.com/travel-restrictions/venezuela-from-bahrain-vaccinated https://www.cnbc.com/2022/01/05/singapore-covid-booster-shots-needed-to-maintain-fully-vaccinated-status.html

I work in the field. When we first became aware in January 2020, back then I estimated this will be "newsworthy", in that its something we are all generally aware of, for 5 years, so by early mid-2025 it will cease to be remarkable. I'm sticking to that. Put this in perspective; the US, and Europe to an extent, endured a 40 year Polio epidemic. This meant that schools were regularly closed during outbreaks, pools and beaches were regularly closed during periodic outbreaks. When Roosevelt came to power, and he was a Polio survivor, he set up what was, in retorspect, the first crowdfunder for a new medicine; the million dime drive to get a vaccine developed. 20 years later, Salk developed his vaccine, and Eisenhower was in tears when he awarded him a medal in appreciation. Beside a massive boost to vaccine research, one good thing that came out of Polio was Intensive Care Medicine, which we now couldn't imagine medicine would be without. I can see some silver lining to this who sorry affair, some of which will have huge beneficial impacts in healthcare. Well the mRNA vaccines were being originally developed for malaria and cancer, the former struggling for funding as malaria is not something that's commercially attractive. Well, we've now moved a step closer to making that a reality, and millions will see lives transformed. And cancer vaccines are looking very viable. The EU has a 270 day rule for vaccine certificates; you need to have had a booster no more than 270 days before travel, and no less than 14days. Singapore, Israel and Bahrain enacted the same ruling. The UK takes a similar path, in terms of defining "full vaccinated".

Good post. Its also the scenario in which the variants arise. The Alpha variant (Kent strain, remember that) probably arose in Dartford from an individual, likely either with Cancer or HIV who struggled to shake it off. Omicron came from Botswana, where one in three of the adult population is HIV positive. A new strain was observed to emerge in one poor sap in Boston (US) who spent months in hospital before succumbing.

Well, one should always have travel insurance. However, they are requiring COVID treatment cover for those travellers going onwards to a country requiring a negative COVID test prior to entry.

They may have time to arrange for a Janssen vaccination; this is a single shot vaccine, but you need it 14 days before travel to Thailand. Recognised by Thailand. In addition, if you had COVID-19 before, and subsequently get a single shot, of any Covid vaccine, that is also considered "fully vaccinated" by Thailand. To those wondering about the effectiveness of the COVID-19 vaccines, based on what they read in the popular press, the vaccines with EUAs in US/Europe are generally considered to have about 50% efficacy. Most vaccines of any sort are not what you call "sterilizing". Efficacy rates are based on detection of illness, not detection of infection. We say the measles vaccine in kids is highly effective because they don't get the measles rash and they don't die. But as soon as you start looking for the virus, you will find it still circulating in vaccinated kids, albeing not causing illness, or causing a much milder illness. The number of true sterilizing vaccines is pretty small. Hep-A, Polio and HPV vaccines are all very good, with efficacy in the high 90s%. The BCG Vaccine (TB) is 50-60% and has been in use for 100 years. Typhoid shots are 50% effective. A flu vaccine is considered worth deploying if its 30% effective. Just stated for informational purposes. Not interested in further debate. Feel free to reply, but there won't be a response.

Ok, understood; so in your experience, the only options really are the civil ceremony and no celebration or civil ceremony and full formal religious event. There is nothing in between in your years of experience. Thanks

Useful response.

She has said she has no interest in a wedding from where she is from, as she considers herself an "orphan" with no close family anymore. She left the village for Bangkok over 20 years ago. She wants her circle of friends to come along, about 10-20 people. Yes, I have broached the question of an "auspicious date" and she is having a think about that, considering her Rasi. We'll have a civil registration, but following that, there isn't actually a "need" for anything further, except it being a nice thing for friends and family. If there is no option but for the "full shindig" then that's what it would be. I know the CofE has formalised Church Blessings, but I have no idea if Thai Bhuddism has anything similar, besides the Disneyfied "ceremonies" offered to tourists for that Instagram moment.

Thanks for that. Great insight.

The replies I get are variously "Up to you", "don't spend too much". She has no interest in going home, as she hasn't been back there in 20 years, her parents are both dead, as is her brother. My question was whether conceptually something equivalent exists in Thailand similar to an English Church Blessing. I know various outfits offer something like that for tourists marrying, with Bhuddism etc, but I'm not sure if that thing is acceptable to Thai people. Forum members I assume have collective experience, but your reply indicates there is no good advice on marrige matters on this forum (so why is there a section on it?). For instance, do you have a notion of what Thai people in general think, or whether there is a spectrum of opinion. I have a fair idea, in the UK, what most people would think of a Church blessing, and in general I think most would be quite positive about it. There will be some bitterly opposed to it, either because they are atheists in the extreme, or because they view something cut down as somewhat ungodly. I would be quite comfortable expressing my opinion of British society to a foreigner. But you post on a forum expressing an unwillingness to express an opinion. Perhaps you have no opinion, no experience of Thai culture, but wanted to express that non-opinion.

Many thanks.

Is there such a thing that is acceptable to Thais as a "Wedding Blessing"; the quasi-religious ceremony in the West that follows a Civil Ceremony. Or is it all or nothing in Thailand? My Bride-to-be has been previously married, and wants to be married where she is living, not where she is from. She has no family (parents both deceased), and has expressed a desire just for friends to attend (from her side), about a dozen. But its difficult for me to find out if its the whole 9 yards with nine monks etc, or something simpler. I am planning a civil ceremoney in September, then later, probably January, something for which I can invite overseas friends and families to. It strikes me with the Affirmation etc, there are too many imponderables to set a definite date. Additionally, there are other logistical issues that lend towards a later date.