News item | 21-11-2025 | 15:15
The Ministers of Foreign Affairs of the Netherlands and Thailand signed a new tax treaty on Friday, November 21. The updated treaty takes measures against tax avoidance and modernizes the content of the treaty. The Netherlands will also have the right to tax the pension income of Dutch people living in Thailand. The treaty is submitted to the Council of State for advice, after which it goes to Parliament for approval.
The current tax treaty with Thailand dates from 1975 and is due for renewal. The updated treaty makes it easier to exchange tax information, providing tax authorities with the necessary information to carry out effective audits. In addition, concrete measures have been taken against tax avoidance. In this way, the countries work together against constructions and abuse of treaties.
Pension income
Thailand is a popular emigration country for Dutch people, especially retirees. When the new treaty comes into effect, the right to levy pension income will return to the Netherlands. This means that Dutch pensions of Dutch people living in Thailand are taxed according to Dutch rules.
Follow-up
Now that the new tax treaty has been signed by both countries, it will be submitted to the Council of State for advice. The treaty is then sent to parliament for approval. Before the new treaty enters into force, the approval procedure must also be completed in Thailand.