Tax treaty netherlands/ thailand

[seven]

Dear All, Have the following question:

Have learnt that if you retire as Dutch Citizen in Thailand you do not need to pay any tax under a treaty between Holland and Thailand. The Dutch tax authorities, however, require you to be have a Thai resident permit. Does any Dutchman have any experience ? Is the only way to get a Thai Resident Permit by applying first for a non immigrant visa for a consecutive period of three years  before being able to apply for a Thai residency Permit ? Or are there other solutions ?

Thanks

Seven

[Pierre]

Hi Seven!

You are correct! However, a lot of administrative work needs to be done. The best way is to ask the tax authorities in Heerlen (Kantoor Buitenland, Postbus 2865, 6401 DJ, tel.: 045-5779000, fax: 045 5779333) for a form called: "Verzoek vrijstelling loonbelasting/premie volksverzekeringen". Form number: LBB20 BPOb v januari 2003.

This form will give you all the answers. You need to be a permanent "fiscal" resident of Thailand. Besides a residence permit, the tax authorities in Heerlen need a statement from the Thai tax authorities that you reside in Thailand and are subject to Thai tax legislation.

Once approved, Heerlen will send a letter to your pension fund authorizing the gross transfer of your pension to Thailand. I.e. no taxes are levied.

Strangely enough your AOW is NEVER tax exempt, even though you reside abroad permanently....

Hope this helps!

Best,

Rudy