Link BFM (Federal Ministry of Finance)

legal-text DTA

The double taxation agreement (DTA) between Germany and Thailand covers a variety of types of income in order to avoid double taxation. Here are the main types of income covered by the agreement:

1. Income from employment (Art. 15): Income from employment, such as salaries, wages and similar remuneration.
2. Business profits (Art. 7): Profits from commercial or entrepreneurial activities.
3. Dividends (Art. 10): Distributions of dividends by companies.
4. Interest (Art. 11): Income from receivables of all kinds, in particular interest.
5. Royalties (Art. 12): Payments for the use of copyrights, patents, trademarks, designs, models, plans, secret formulas or processes.
6. Income from immovable property (Art. 6): Income from the use, lease or sale of immovable property.
7. Income from self-employment (Art. 14): Income from self-employed persons, including freelance activities.
8. Income from shipping and aviation (Art. 8): Profits from the operation of ships or aircraft in international traffic.
9. Income from public service (Art. 19): Salaries, wages and similar remuneration paid by a Contracting State or one of its local authorities.
10. Pensions and similar allowances (Art. 18): Payments from pensions and retirement benefits.
11. Income from public service (Art. 19): Salaries, wages and similar remuneration paid by a Contracting State or one of its local authorities.
12. Pensions and similar remuneration (Art. 18): Payments from pensions and retirement benefits.
13. Capital gains (Art. 13): Gains from the sale of property, such as real estate, shares in companies and other investments.
14. Students and trainees (Art. 20): Provisions for income of students and trainees staying in one of the contracting states for study purposes.

This list is not exhaustive and the agreement contains detailed provisions on the types of income mentioned as well as specific regulations for the allocation and taxation of this income in the two contracting states. It is advisable to consult the full agreement or seek advice from a tax advisor to understand the precise implications for individual types of income.