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Posted

I am pretty sure, question had been asked before, so please accept my apologies beforehand.

 

So...I am 40 years, married with thai, living in Denmark with her.However, I am considering to find a solution to keep my income from Denmark, but ''move'' my life to Thailand, as my wife is completely fed up with Denmark.Me as well, to be honest.

 

Should everything work out in our favor, I will be working in Denmark for one month, then stay in Thailand for the next month, then DK again and so on.

 

Tax wise, I will be paying my taxes in Denmark, as my employer is danish and I will be stay on a rental and, most likely, more than 180 days in the country(I have been told by danish tax authorities, that it does not matter, whether I am under 180 days in DK or more, I will still pay taxes in DK).This is fine with me, as I , at least, could get tax deductions for my travel costs(ie. price of flight tickets)

 

They will obviously need proof, that I actually live in Thailand, that I have my personal interests in the country, and will require a rental agreement, but they mention tax papers registration from Thailand.However, I am bit confused, whether they meant rental AND tax paper or rental or tax paper...

 

Ok.Let's say, I sort things out with danish tax office.

 

Now, which visa would be best for me?

Should I apply for visa based on marriage or just coming here as tourist every second month?If I choose the latter, would the fact that I keep returning to Thailand look suspicious to thai authorities, then ask about my status here and, furthermore, consider me as resident, hence have to pay tax here as well?I have though read a little bit on TV forum and it seems, that income from outside is not taxed in Thailand and I will not be working while been in Thailand.

 

Regarding health insurance...I assume, I cannot use my travel insurance(with health insurance) from Denmark, since I am not a tourist actually.Well, I could just not tell anything to my insurer, but in DK it's kinda a Big Brother world and, most likely, the tax office will, somehow, contact the insurer.

 

Hope, it's not too confusing.

 

I mean, in the eyes of danish authorities, I will be seen as a resident in Thailand, but working in Denmark and for thais, just a tourist, who's coming every second month(with a rental agreemment on his name)?

 

 

 

 

Posted

During the year leading up to March 20th, I visited Thailand as a tourist more than 30 times. I was questioned twice in relation to the number of times, and why I didn't make a visa, but was still allowed in after a sweaty few minutes. It was straight through passport control on each other occasion as normal. I am a UK passport holder, resident in Dubai. I visited the Thai Consulate in Dubai and enquired about a visa (pre Covid) and was advised it was ok to simply "come / go", so I did and stayed up to 10 days each time. My last entry was on March 20th and I was lucky enough to be able to stay for 5 months due to amnesty.

 

However, for peace of mind, and to allow me to stay for longer periods as necessary I now have a non immigration OD retirement visa with all documents and paperwork done for a return to Thailand on 5th January.

 

My reading of the situation therefore is that the frequency of visits is up to you provided you do not overstay.

Posted

Once vaccinated it will probably be possible to get a travel pass, under consideration by authorities atm. Your too young for retirement visa, but after every entry, you visit an immigration office will provide you with an extra month free. To stay longer a border visit and restart. A travel pass will allow travellers to avoid isolation, as that's likely to be around at least the next six months. As mentioned, while Thailand is open to all, it comes with paperwork. Thai General insurance association has reasonable health insurance to cater for short stays, but research here as lots of posts helpful.

Posted

Thanks for valueable info 

 

Would it be wiser, if I choose to apply for visa based on marriage, multiple entries, while I am in Denmark? 

And renew it, after 1 year, again in Denmark? 

 

Regarding taxes : I guess, I will be non resident, as I will not be in Thailand more than 180 days per year.

Anyways, I will not work in Thailand. 

 

And, since I will be non resident and danish tax office told me that they will consider me as fully tax payable in DK, all potential questions regarding Double Taxation Agreement between DK and TH does not apply in my case? 

 

Not that it would be far better to pay income taxes in Thailand compared to Denmark. 

Posted
2 minutes ago, drenddy said:

Would it be wiser, if I choose to apply for visa based on marriage, multiple entries, while I am in Denmark? 

And renew it, after 1 year, again in Denmark? 

That is what I would suggest.

 

3 minutes ago, drenddy said:

Regarding taxes : I guess, I will be non resident, as I will not be in Thailand more than 180 days per year.

Anyways, I will not work in Thailand. 

There will be no potential tax issues in Thailand as long as you are here for fewer than 180 days in any calendar year.

Posted
3 minutes ago, drenddy said:

Would it best, if I choose to apply for visa based on marriage, multiple entries, while I am in Denmark? 

And renew it, after 1 year, again in Denmark? 

If they are issuing a multiple entry non-o visa based upon marriage the would be the best option since you will only be staying for 30 days.

When do you plan on starting to do the trips in and out? At this time you would have to go into the 14 day quarantine and apply for a certificate of entry for each entry.

Posted
1 hour ago, Haveasay said:

Once vaccinated it will probably be possible to get a travel pass, under consideration by authorities atm. 

 

All the talk about travel passes,QR-codes etc.to allow travel after vaccination is so far pure speculation.

  • Like 2
Posted
12 hours ago, drenddy said:

Thanks for valueable info 

 

Would it be wiser, if I choose to apply for visa based on marriage, multiple entries, while I am in Denmark? 

And renew it, after 1 year, again in Denmark? 

 

Regarding taxes : I guess, I will be non resident, as I will not be in Thailand more than 180 days per year.

Anyways, I will not work in Thailand. 

 

And, since I will be non resident and danish tax office told me that they will consider me as fully tax payable in DK, all potential questions regarding Double Taxation Agreement between DK and TH does not apply in my case? 

 

Not that it would be far better to pay income taxes in Thailand compared to Denmark. 

 

The non-O ME 1 year visa based on Married to a Thai National,  is probably ideal, if your RTE in Denmark will still issue it. (That non-O Option was withdrawn from the  UK June 2019 unfortunately, with introduction of the e-visa system)

 

Though you may plan to be in Thailand less than 180 days, easy to get delayed. 

As a contingency, if it is possible to have two+ savings accounts in DK which can do transfers to Thailand Account A has 1 years worth of your Thailand budget. up to say 30th December 2020 then use those savings are used to fund all transfers to Thailand during 2021. Fund account during 2021, for 2022 transfers. It may simplify things later.  It may be worth looking into, it appeared to be a good idea not to transfer in year income (Thai tax year) to Thailand. It seemed a reasonable way of doing things when I looked at it back in 2018! depends on your circumstances.

You could still do 40K+ a month transfers to Thailand from those "Savings"

Thailand is still gaining on VAT from your in country spend, (and of course dual pricing etc. ????, if you cannot resist)

 

I hope this SARS-Cov2 becomes under control, to allow your plan to work....good luck.

Posted

A few things to consider.  At the moment, you will have to produce the appropriate documentation for entry and do the 14 days quarantine each time you enter.

 

There is a new Visa under consideration at the moment for IT Nomads, who the Thai Authorities are trying to attact.  Are you an IT Geek?  If so might be worth looking in to, although it is still only under consideration.

 

What ever you do.......good luck.

Posted

If you are not earning any income in Thailand you will not have to pay Thai taxes.  Except for the interest earned on a Thai bank account, 15% of the interest paid will be withheld.  The first 20,000 baht of interest is tax exempt but you will have to get a Thai tax ID to get it returned or just don't worry about it.

 

As most have mentioned you should wait until the situation has come back closer to normal.  Too much hassle right now to be entering/exiting all the time.

 

An Elite visa is another option if you can afford it.  

 

Make sure you have a multiple entry visa for your plans.  If not once you get here you can get a multiple entry permit from immigration. It costs around 4K baht for the year.  

Posted
On 12/16/2020 at 4:12 AM, drenddy said:

Should I apply for visa based on marriage or just coming here as tourist every second month?If I choose the latter, would the fact that I keep returning to Thailand look suspicious to thai authorities, then ask about my status here and, furthermore, consider me as resident, hence have to pay tax here as well?

What you will need is a Multi Entry Non O Visa (based on marriage to a Thai national).

 

I'm married to a Thai and in normal times (pre covid) visit Thailand 6 - 8 times per year, staying 2 weeks each time.  Up until 2016 (I think), I had no problems entering the country on a 30 day exempt entry.  Then on a couple of occasions the immigration officers at Suvarnabhumi counted the number of entry stamps in my passport and on one occasion spoke to a colleague about it. On my next trip I was told that as I was visiting my wife, I was not considered as a tourist and that I would not be allowed in again without the correct visa. The same thing happened to a friend a couple of years later.

 

I obtained a MENO in the UK and continued as normal.  The only problem with MENO visas now is that some embassies and consulates no longer issue them.  Those that have gone over to the new E-Visa system (including the UK) only issue a Single Entry Non O which is vaild for one entry of up to 90 days (extendable).  At the moment I obtain my MENO from the Thai Consulate in Ho Chi Minh City, Vietnam - other people go to Savannakhet in Laos to get them - how long that will continue is anyone's guess.

 

If I was you I would check with the Embassy in Denmark, if they won't issue a MENO, I would enter on a 30 day exempts until questioned.  I've heard of single people being refused entry because they've made 'too many visits' (several reports on here) but all the married people I know or have read about have been given a warning as I was.

 

I've never been asked about my income or paying tax.

Posted
1 hour ago, KhaoYai said:

If I was you I would check with the Embassy in Denmark, if they won't issue a MENO...

They (Thai embassy in Copenhagen) do.

Posted
11 hours ago, khunPer said:

I'm also Danish, and tax resident in Thailand.

 

There are both benefits and the opposite being a Danish tax resident, i.e. 183 days or more in a country.

 

Work income from Denmark will always be taxed in Denmark, as long as it's considered A-income (a description for different kind of income in Denmark); whilst B-income will not be taxed in Denmark, if you are tax-resident in another country.

 

Major benefits from being tax-resident in Denmark:

  • You qualify for government retirement pension (Danish: Folkepension) as the time is accumulated to the required time for being eligible. The calculation method was slightly changed to a more difficult system a few years ago, but in old terms it was 40 years in Denmark after the age of 16, deducted 1/40th for each year not staying in Denmark (being available for the Danish labor market), the new actual period is a bit longer and the calculation little more complicated.
  • You are covered by the Danish public health system (Danish: Sygesikring), and when travelling to Thailand you can use a travel insurance to be covered, but a travel insurance is not a health insurance and you will be repatriated to Denmark in case of illness. Travel insurance is always advisable, I would say a must when heading for Thailand.

I don't know if you can tax-deduct your wife in your income (Danish: Hustrufradrag) when your wife is living abroad, you might find answer at Skat.dk.

 

I don't see how you can get tax-deductions from travel expenses when registered living in Denmark (dansk: Folkeregisteradresse) as tax resident, and travelling to Thailand for pleasure...????

 

Major benefits from not being tax-resident in Danmark, and instead staying in Thailand for 183 days or longer:

  • Any income from Denmark considered as B-income is not taxed in Denmark, but will taxed in Thailand. However, if you don't transfer the income the same calendar year as it's earned, but wait till the following calendar year, or later, it's considered savings, and can be legally tax-free transferred into Thailand.
  • From any investment in stocks your Danish capital gain is free of Danish tax – mind you that in Denmark we pay tax of capital gain even the stocks has not been sold, and you can only deduct loss from later positive gain – and any dividends can be taxed after Thai dividend tax of 10 percent instead of the Danish 27 percent; you shall apply for a tax repayment, which takes about 18 month.
  • You will not pay tax of Danish interest income, which might not be especially interesting now, but if you for example receive bond-interest from savings, they will be free of Danish tax.

 

You can read more about the Danish-Thai taxes situation in the Double Taxation Agreement (Short: DTA, Danish: Dobbeltbeskatningsaftale) between Denmark and Thailand, you can find it HERE.

 

Being tax resident in Thailand:

  • You need to stay in the Kingdom for 183 days or more a year, passport stamps could be proof.
  • You cannot own a Danish home registered for full residential purpose (there is a limited 3-year rent/"fremleje" possibility), but you can own a summer house with permitted use for no more than 180 days a year.
  • You need a Thai "Tax Identification Number" (TIN), which might be little complicated to get, if not working in Thailand, or if not staying on a visa that permits a long stay. You could use a non-resident type "O"-visa based on marriage to a Thai, and apply for annual extensions based on marriage, which also allows you to apply for work permit in Thailand, and multiple re-entry permits for your travelling to Denmark. To obtain that extension of stay you either need proof of income of 40k baht a month, or a Thai bank deposit of 400k baht. You could also use a multiple entry one-year non-immigrant type "O"-visa based on marriage, which allows you to re-enter Thailand unlimited, but you cannot stay in Thailand for longer period than 90 days.
  • If your wife, and you, are living in an owned home you can apply for a Yellow House Book, which will be proof of Thai address. You will also be given a Thai ID-number, which is the same as your tax-resident number (you can compare with the Danish "CPR-nummer").
  • If you are living in a rented home, you will need a rental agreement as proof of address.
  • You will not need any proof of tax registration (TIN) if you only have A-income from Denmark, even you are de-registered as permanent resident (Danish: anmeldt i Folkeregister som "fraflyttet").
  • To apply for any of the tax benefits in accordance with the DTA, you need to fulfill a Tax Return Application (Danish: Selvangivelse) every year, and apply for R.O.21 (Income Tax Payment Certificate) and R.O.22 (Certificate of Residence) document, which you need to send to the Danish Tax authorities (they don't ask for proof of address). The documents are valid for one tax-year (calendar year) only. The procedure is not as difficult, as it sounds. Just having some tax paid in Thailand, which could be withheld interest tax from a bank account like a 400k baht deposit, the kind staff at the tax-office will fill in the Tax Return Application form (Selvangivelse) for you, and if you don't claim any tax return they will give you a receipt for paid taxes. With that receipt you can go to the tax registration office and apply for R.O.21 and R.O.22, which will be mailed to your address with a couple of weeks.
  • Being tax-resident in Thailand instead of Denmark you cannot use a travel insurance, as Thailand is now considered "home country", so you should consider a health insurance covering you when in Thailand. When travelling to Denmark for work, you are not covered by the Danish health system (Danish: Sygesikring), and you need a travel insurance for these trips; check that the travel insurance allows you to work. If you have a Master Card with travel insurance included, then that might be usable, a Danish Master Card should recognize your Thai address as home country for insurance purpose (mine do); otherwise travel insurances are reasonable priced.
  • You should be able to use the Danish "grænsegænger"-rules for tax-deduction of wife, depending of her income situation; I'm however not familiar with rules, but knows that other Danes use it.

Paying as much tax as possible in Thailand is a benefit, as the Thai income tax is (much) lower than Danish income tax, starting with 5 percent (Danish: Bundskat) and a tax-ceiling (Danish: Skatteloft) of 35 percent for income above 4 million baht, that equals close too 800k DKK, and a bit better than 50+ percent tax of income over 500-something-k DKK. You can find the Thai income tax rules HERE.

 

If you are self-employed it might be a benefit to use a personal company registered in Denmark, as the profit will be taxed in Thailand instead of Denmark, but you need to be registered for Danish v.a.t. (Moms). You can also use a Danish company limited (for example a Danish "anpartsselskab") and split your income between A-income with withholding taxes, B-income for being bord member and various bonus, which is not taxable in Denmark, and dividend, where you apply for compensation to Thai dividend tax-level.

 

Be aware of the present situation with Covid-19 and quarantine when entering Thailand, but I presume your question is more for long term.

 

I hope this might help you, otherwise feel free to ask questions, if you think I night be able to help you...????

 

 What can I say? 

 Outstanding answer, which makes me think twice about moving to Thailand. 

 

My understanding was, since I work in Denmark, have a registered rental on my name and being full taxable in DK, then, of course, I would be entitled to deductions, such as travel costs from my residence to work.SKAT actually confirmed this, saying it will not use km in order to calculate the deduction, instead they will reimburse the actual fly ticket. 

 

Question is whether SKAT, after moving to Thailand, despite having rented a room/condo on my name, while being in DK, accepts me as actually having residence in Thailand. 

After bit of a searching, I found out that "residence" also means where you have your life interests.

Of course, I will need a place to stay, while being in Denmark, but my life will have its center in Thailand, where I will be living with my wife.I am in Denmark only for work purposes. 

 

However, I need more clarification regarding health insurance, while in Denmark, as I somehow did not have in mind the fact that, having residence in Thailand, I might not be entitled to fre health care.

I am thinking about those guys, working on oil rigs, outside Esbjerg, some of them maybe reside in other country, while not working, are they covered by the Danish Public Health Care or they have some kind of private medical insurance? 

I mean, their(mine) income is taxed in Denmark.Shouldn't this mean, you have same rights as any other danish tax payer? 

 

In worst case, I could just not involve SKAT, and just come as tourist(and using my travel insurance from MasterCard, with health insurance included), but it would be nice to have transport costs covered. 

 

By the way, I am not dane.

 

Thank you, once again, for a clear and very useful reply.

 

Posted

Fast forward: You will end being fed up with Thailand. Don't burn the bridges behind you is my advice, and don't buy property.

 

In terms of taxes, all you need to do is leave Denmark and not be registered resident to not be taxable there. You do not need to prove anything from another country. Not sure why someone before you wrote that income would always be taxable in Denmark too, that is absolute nonsense. Just depends on how you setup your companies and off-shore life. Otherwise it would be slavery (like americans).

How you think the rich do it? 

  • Like 1
Posted
12 hours ago, drenddy said:

 What can I say? 

 Outstanding answer, which makes me think twice about moving to Thailand. 

 

My understanding was, since I work in Denmark, have a registered rental on my name and being full taxable in DK, then, of course, I would be entitled to deductions, such as travel costs from my residence to work.SKAT actually confirmed this, saying it will not use km in order to calculate the deduction, instead they will reimburse the actual fly ticket. 

 

Question is whether SKAT, after moving to Thailand, despite having rented a room/condo on my name, while being in DK, accepts me as actually having residence in Thailand. 

After bit of a searching, I found out that "residence" also means where you have your life interests.

Of course, I will need a place to stay, while being in Denmark, but my life will have its center in Thailand, where I will be living with my wife.I am in Denmark only for work purposes. 

 

However, I need more clarification regarding health insurance, while in Denmark, as I somehow did not have in mind the fact that, having residence in Thailand, I might not be entitled to fre health care.

I am thinking about those guys, working on oil rigs, outside Esbjerg, some of them maybe reside in other country, while not working, are they covered by the Danish Public Health Care or they have some kind of private medical insurance? 

I mean, their(mine) income is taxed in Denmark.Shouldn't this mean, you have same rights as any other danish tax payer? 

 

In worst case, I could just not involve SKAT, and just come as tourist(and using my travel insurance from MasterCard, with health insurance included), but it would be nice to have transport costs covered. 

 

By the way, I am not dane.

 

Thank you, once again, for a clear and very useful reply.

 

Thanks for your reply.

 

There is a huge difference from being EU citizen and the free movement of work within the Union, and the settle outside the European Economic Society that includes a few more countries than the Union, in Danish "EØS"...

Quote

Du kan som hovedregel få det særlige sundhedskort, hvis du: arbejder i Danmark og bor i et andet EU-land, Norge, Island, Liechtenstein eller Schweiz. er udsendt af en dansk arbejdsgiver til at arbejde i et andet EU-land, Norge, Island, Liechtenstein eller Schweiz. ... er ansat på et skib, der fører dansk flag.

[ ... ]

Hvis du flytter til et land uden for EU, Norge, Island, Liechtenstein eller Schweiz, er du ikke dækket af det blå kort eller af den danske sygesikring. Hvis du ikke kan blive offentligt sygesikret i dit nye bopælsland, må du købe en privat forsikring.

Sorry for quoting in Danish language, but it's specific for the OP's question about Danish work and health cover. Source HERE.

 

Those of us Danish citizens that lives outside Denmark, but still pay tax from for example our Danish retirement income, are not covered by the Danish health system. When we visit our home country, we need to buy an insurance, normally a travel insurance. If we wish to re-establish full health cover, we have to move back to Denmark, i.e. 183 days, and be full Danish tax residents.

 

If you are not a Danish citizen, but live full time in Denmark, you should already be covered by a DTA between Denmark and your home country...

Quote

Hvis du har en helårsbolig til rådighed i Danmark, eller hvis du opholder dig i Danmark i over 6 måneder uden at tage hjem til dit hjemland, vil du efter danske regler blive fuldt skattepligtig til Danmark.

 

Hvis du samtidig stadig er fuldt skattepligtig til dit hjemland, er du nu fuldt skattepligtig til to lande. Du skal derfor sende dokumentation til os for, at du er fuldt skattepligtig i dit hjemland, så vi kan afgøre, hvem der har beskatningsretten som bopælsland efter en dobbeltbeskatningsaftale...

Source HERE.

 

I tried to search for deduction of transportation/travel expenses, and it seems like you are correct, and that you can deduct your air tickets in the income tax. It also seems to be a highly debated subject as some EU-workers from Poland was travelling home every week-end. Danish tax seems to include air-tickets, and don't state anything about EU and EØS, but you need to prove that you are permanent resident in the country from which you travel. There seems to be no upper limits in deduction, according to Danish tax-expert lawyer Torben Bagge (he is a very valid source, I've used him myself). However it might be more complicated than so, when you're not citizen in your country of residence, nor in Denmark where you work, and country of residence is outside EØS, so you need a specific answer from the Danish Tax Authorities (SKAT). You can ask for a binding answer (Danish: Bindende svar), which costs a small fee, but is binding for the tax department, whilst a normal answer is informal, and therefore not legally binding in a tax-case.

 

According to SKAT's own hand rule, deduction of transportation costs equals 1/3 value in actual income tax; as I understand it, if you have an air-ticket expense of for example 7,000 DKK with a THAI return-ticket, then your tax deduction value would be around 2,333 DKK; as tax deduction is made in the bottom of the income tax scale, not in the top, so if you spend 6 x 7,000 DKK in air tickets, i.e. some 40,000 DKK, your income tax of 40,000 might be in the level of 20,000 DKK, if you are a big earner, whilst your transportation deduction would equal 13,300 DKK, which mean you need to earn about 54,000 DKK to pay 40,000 DKK for air tickets.

 

You might be eligible for some further tax deduction for double household, for the actual time you stay and work in Denmark.

 

It's a great trick to have a Europen income, but living on Thai expenses – which in average general terms might be half of Northern European costs – i.e. like a digital nomad doing remote work for European payment level, but I'm not sure about the benefits with double household expenses and high travel costs, it needs a careful calculation...????

 

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