When I die my Thai wife will be paid a pension from offshore.The pension is denominated in £ and will be remitted monthly to her bank account in Thailand where it will of course be converted into Thai Baht.She does not currently submit a Thai tax return because she has insufficient personal income to make it necessary.
I am assuming however that she will be required to pay income tax on the pension. We have no problem with this but am uncertain about practicalities.Does she for instance need to take the initiative in approaching the Tax Office? Will the Bank ask whether tax is being paid or just pay the amount gross into her account? I estimate the gross before tax amount will be around Baht 200,000.
I will be taking specialist advice about this in due course but wondered whether anybody had any insights.