Why did Thailand, in 2016, establish the combined inheritance and gift tax ruling? Because it decided to go along with the rest of the intelligent world -- and make sure folks didn't avoid inheritance tax by gifting away their assets before death. But this applied to already after-tax assets in Thailand: https://thailand-elite.com/blog/thailand-inheritance-gift-tax-wealth-transfer-guide-2026 Note the "scope" column. Thailand, in its consideration for the inclusion of gifts and inheritance, didn't include assets from abroad, to include remittances not yet devalued by any taxation due. So, yes, a single inbound transfer can be "taxed twice" -- first, before it becomes an 'after tax' Thai asset, then secondly, when it is payed out as a gift, or as part of an estate in inheritance proceedings. The inheritance/gift legislation certainly wasn't established to allow assessable remittances to escape taxation by being labelled a "gift." But, by being so muddy, as we see in all these discussions -- you could probably get away with not paying taxes on assessable remittances that you deem as a "gift."
