{"id":12104,"date":"2024-01-05T14:48:18","date_gmt":"2024-01-05T07:48:18","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=12104"},"modified":"2025-01-29T10:39:55","modified_gmt":"2025-01-29T03:39:55","slug":"permanent-establishments","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/fr\/installation-permanente-en-thailande\/","title":{"rendered":"\u00c9tablissement stable en Tha\u00eflande"},"content":{"rendered":"<section  class='av_textblock_section av-ks8kyyfa-e516bae24dd4ed4f78e7dedb0aea1067'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock breadcrumb'  itemprop=\"text\" >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18myty-919e5cb9f68131fb6240d9c12261edb4\">\n.av_font_icon.av-18myty-919e5cb9f68131fb6240d9c12261edb4 .av-icon-char{\nfont-size:11px;\nline-height:11px;\n}\n<\/style>\n<span  class='av_font_icon av-18myty-919e5cb9f68131fb6240d9c12261edb4 avia_animate_when_visible av-icon-style- avia-icon-pos-left av-no-color avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue874' data-av_iconfont='entypo-fontello' ><\/span><\/span>\n<div style=\"padding-left: 15px\"><span class=\"\"><a href=\"https:\/\/belaws.com\/thailand\/\">Belaws Home<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/blog\">Blog<\/a>\u00a0\u203a\u203a <\/span>Permanent Establishments in Thailand<\/div>\n<\/div><\/section>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_1'  class='avia-section av-re718-f933e9e3a470259eecd4d4692aaacea2 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-2  el_after_av_textblock  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-12104'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd27few-1f8c384e085c379baccb5abbe326157c\">\n#top .hr.hr-invisible.av-ksd27few-1f8c384e085c379baccb5abbe326157c{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-ksd27few-1f8c384e085c379baccb5abbe326157c hr-invisible  avia-builder-el-3  el_before_av_one_half  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-gmj0k-ac56bb06b98c278ca7684f46c4d7723e av_one_half  avia-builder-el-4  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_div '   ><p><section  class='av_textblock_section av-kscys0p5-d0fe1da2549b5d38fb08e5d3e4dbc794'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>tax<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lra90-9ab3f8d48a81ed396ae07bbaafa596f6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h1_bleu_post'  itemprop=\"text\" ><h1>Permanent Establishments in Thailand<\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b3jfo-03f63b84c9a76d84e1713c05a87923fd\">\n#top .hr.hr-invisible.av-b3jfo-03f63b84c9a76d84e1713c05a87923fd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-b3jfo-03f63b84c9a76d84e1713c05a87923fd hr-invisible  avia-builder-el-7  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kscyalj7-2ad25b68643e9517389c1de031001cff'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">21\/12\/2023<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2mj4cc-546fb3795883e77cb448506a33b339b7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">Setting up a business in a foreign country can be a complex process, especially when it comes to understanding the legal and tax obligations. In Thailand, the terms &#8220;carrying on business&#8221; and &#8220;having a permanent establishment&#8221; are significant factors that determine the taxation requirements for foreign companies.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">This blog post aims to provide a clear understanding of these terms and the process of establishing permanent establishments in Thailand.<\/span><\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_one_half  avia-builder-el-10  el_after_av_one_half  avia-builder-el-last  av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscy8en7-9c180d30dbacd233ee53caa9a2ccc872\">\n.avia-image-container.av-kscy8en7-9c180d30dbacd233ee53caa9a2ccc872 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-9c180d30dbacd233ee53caa9a2ccc872 av-styling- avia-align-center  avia-builder-el-11  avia-builder-el-no-sibling  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-12105 avia-img-lazy-loading-not-12105 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png\" alt='Investment opportunities in Thailand' title='Investment opportunities in Thailand'  height=\"800\" width=\"990\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--15x12.png 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--705x570.png 705w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4\">\n.avia-section.av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_2'  class='avia-section av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4 main_color avia-section-default avia-no-border-styling  avia-builder-el-12  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-12104'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd2ivxm-023071e5c33e5c283329416739e1beb3\">\n#top .hr.hr-invisible.av-ksd2ivxm-023071e5c33e5c283329416739e1beb3{\nheight:60px;\n}\n<\/style>\n<div  class='hr av-ksd2ivxm-023071e5c33e5c283329416739e1beb3 hr-invisible  avia-builder-el-13  el_before_av_two_third  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-fpevw-aab8acce1826d370629f645f34d6bd3b av_two_third  avia-builder-el-14  el_after_av_hr  el_before_av_one_third  first av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3\">\n#top .av_textblock_section.av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3 .avia_textblock{\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock post_text_highlighting av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: left\">Key points<\/p>\n<ul>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Permanent Establishment (PE) in Thailand includes fixed places of business, construction projects, service provisions, and agent-concluded contracts.<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Establishing a PE requires a fixed business location, revenue-generating activities, a minimum duration, usually 6 months, and, for agents, contract-concluding authority.<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Tax obligations for PEs include corporate income tax, withholding tax on head office payments, VAT on sales, and social security contributions for employees.<\/span><\/li>\n<li style=\"font-weight: 400\"><span style=\"font-weight: 400\">Thailand&#8217;s Double Taxation Agreements provide tax relief for foreign companies with PEs to prevent double taxation.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kscytnto-6f8bd4ca8aa4b5f4311495ee3b7802c6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is Carrying on Business in Thailand?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8ohy4-ba2bc652f51fc02aca7b4faa3ec86cd2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">When a foreign company conducts business activities in Thailand, it is considered to be &#8220;carrying on business in Thailand.&#8221; This can be established through a registered company\/branch or by having agents or employees conducting business on behalf of the company in Thailand. <\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lpkuemjg-b46e3f80482045f5c0069fd01808db49'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">The Revenue Department states that if a foreign company has a branch in Thailand, it is liable to pay corporate income tax. Similarly, if the company has agents or employees in Thailand, their actions play a significant role in determining the company&#8217;s income derived in Thailand.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-893pgz-417cf0891102d15fa8bff673921feb47\">\n#top .hr.hr-invisible.av-893pgz-417cf0891102d15fa8bff673921feb47{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-893pgz-417cf0891102d15fa8bff673921feb47 hr-invisible  avia-builder-el-19  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-gfh9xy-e0bde1d55d8468f28ed18b9996433e48'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is Permanent Establishment?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lodoxqvz-6a45f69df973eb89afb9398d18b23e8a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">Permanent Establishments (PE) can take several forms, depending on the type of business activities conducted by the foreign company. In Thailand, the Revenue Code specifies various types of PE, including:<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lpt86mii-57bc40da952125a23ac95466b041da37'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b>Fixed Place Permanent Establishment:<\/b><span style=\"font-weight: 400\"> This type of PE involves a fixed location, such as an office, branch, factory etc, where the foreign company carries out its business activities. It also includes construction and installation projects that last for a specified period.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lqem5nzx-447819253ae665cd7493789c5a2ce15e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b>Construction PE:<\/b><span style=\"font-weight: 400\"> When a foreign company undertakes construction projects in Thailand that exceed a certain duration, it may create a Construction PE. The duration threshold varies depending on the type of project but is typically 6 months.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lqem5t0j-49ec3e9ef053eb4625ae59f742605f77'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b>Service PE:<\/b><span style=\"font-weight: 400\"> A Service PE is created when a foreign company provides services in Thailand for a specific period, typically for longer than 6 months. It includes activities such as consultancy, technical assistance, or management services.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lqem5xpr-8a0fa4eb22a4afbbe784417149565542'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b>Agent PE:<\/b><span style=\"font-weight: 400\"> An Agent PE is established when an agent, either an individual or a company, habitually exercises the authority to conclude contracts on behalf of a foreign company in Thailand.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1cfogko-e802215efdd73613f67bec6806be8cb4\">\n#top .hr.hr-invisible.av-1cfogko-e802215efdd73613f67bec6806be8cb4{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-1cfogko-e802215efdd73613f67bec6806be8cb4 hr-invisible  avia-builder-el-26  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lozgpgev-c171e50055dbc39a9649c2fd8cf66b31'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is Criteria for Establishing Permanent Establishment?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lozgpwen-b00af22c4a86c23054ddf570972e2a1a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">To determine whether a foreign company has a Permanent Establishment in Thailand, certain criteria must be met. The Revenue Code outlines the following conditions:<\/span><\/p>\n<p><b>Fixed Place: <\/b><span style=\"font-weight: 400\">The foreign company must have a fixed place of business in Thailand, such as an office, factory, or branch.<\/span><\/p>\n<p><b>Business Activity:<\/b><span style=\"font-weight: 400\"> The business activities conducted in Thailand must be of a revenue-generating type. If the activities are preparatory or auxiliary in nature, they may not be considered a Permanent Establishment.<\/span><\/p>\n<p><b>Duration: <\/b><span style=\"font-weight: 400\">The business activities must be carried out for a specific period or exceed a certain threshold set by Thai tax laws. This period is usually 6 months but this is not for all cases.<\/span><\/p>\n<p><b>Authority:<\/b><span style=\"font-weight: 400\"> In the case of an Agent PE, the agent must have the authority to conclude contracts on behalf of the foreign company.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpw74m7b-411fc9e3df223d3bd8540ee80fa363d6\">\n#top .hr.hr-invisible.av-lpw74m7b-411fc9e3df223d3bd8540ee80fa363d6{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpw74m7b-411fc9e3df223d3bd8540ee80fa363d6 hr-invisible  avia-builder-el-29  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lpw751d9-012fd4595a0cb8d3eb5d0dc7d639ba5d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3>What are the Tax Implications of Permanent Establishment?<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lpt87cd6-aec2ed83a8bdcba85bc824dd9625296d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400\">When a foreign company has a Permanent Establishment in Thailand, it becomes subject to Thai taxation laws. The company is required to pay taxes on the income derived from its business activities in Thailand. The following taxes are applicable to Permanent Establishments:<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lpw75mol-e740267a6e2baf57c4dc14100fdcde65'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b>Corporate Income Tax: <\/b><span style=\"font-weight: 400\">The foreign company is liable to pay corporate income tax on the profits derived from its Thai operations.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400\">For more information about Corporate Income Tax in Thailand, please see <\/span><a href=\"https:\/\/belaws.com\/thailand\/taxation-in-thailand\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">here.<\/span><\/a><\/p>\n<p><b>Withholding Tax:<\/b><span style=\"font-weight: 400\"> Any payments made by the Permanent Establishment to its foreign head office, such as royalties, interest, or service fees, are subject to withholding tax at the applicable rates.<\/span><\/p>\n<p><span style=\"font-weight: 400\">For more information about Withholding Tax in Thailand, please see <\/span><a href=\"https:\/\/belaws.com\/thailand\/how-does-withholding-tax-work-in-thailand\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">here.<\/span><\/a><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lpw75zb4-06ec527c74edd3a96ef06fb59308fa9d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b>Value Added Tax (VAT): <\/b><span style=\"font-weight: 400\">If the Permanent Establishment engages in the provision of goods or services subject to VAT, it must register for VAT and charge the appropriate rate on its sales.<\/span><\/p>\n<p><span style=\"font-weight: 400\">For more information about VAT in Thailand, please see <\/span><a href=\"https:\/\/belaws.com\/thailand\/vat-in-thailand\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">here.<\/span><\/a><\/p>\n<p><b>Social Security Contributions: <\/b><span style=\"font-weight: 400\">If the Permanent Establishment employs staff, it is required to make contributions to the Thai Social Security Fund on behalf of its employees.<\/span><\/p>\n<p><span style=\"font-weight: 400\">For more information about Social Security in Thailand, please see <\/span><a href=\"https:\/\/belaws.com\/thailand\/new-social-security-fund-rates\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">here.<\/span><\/a><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lpw76hkw-753d1b10f75ff8df6c49a5c4901db0cb'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><b>Double Taxation Agreements<\/b><\/p>\n<p><span style=\"font-weight: 400\">To avoid double taxation on income, Thailand has entered into Double Taxation Agreements (DTAs) with several countries. These agreements provide mechanisms for the elimination or reduction of taxes on income derived by foreign companies with Permanent Establishments in Thailand. The DTA provisions override domestic tax laws, providing relief and clarity to businesses operating in multiple jurisdictions.<\/span><\/p>\n<p><span style=\"font-weight: 400\">More information on Double Tax Agreements can be found <\/span><a href=\"https:\/\/belaws.com\/thailand\/double-tax-agreements\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400\">here<\/span><\/a><span style=\"font-weight: 400\">.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-266xpdz-924d099ebcdb43c431fb03df73f13c0d\">\n#top .hr.hr-invisible.av-266xpdz-924d099ebcdb43c431fb03df73f13c0d{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-266xpdz-924d099ebcdb43c431fb03df73f13c0d hr-invisible  avia-builder-el-35  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-2doj95-1ec571f6b91decc354f0f3a63b6ba558'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How can Belaws help?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-t35g2h-cbbf3f032a3df17c30e3bf980a4ee673'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>For more information about the risks of permanent establishment in Thailand, why not talk to one of our experts now?<\/p>\n<\/div><\/section><br \/>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-38  el_after_av_textblock  el_before_av_textblock  bouton-cta' ><a href=\"https:\/\/wa.me\/+66636955945\" class=\"avia-button av-2rocsm-ad93c683973fd17f09fcd73d6f5e78e0 avia-icon_select-yes-right-icon avia-size-large avia-position-left avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Talk to an expert<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\uf232' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n<section  class='av_textblock_section av-202agu-c2abc468d489a64dbd7aa9abcb6a5ea1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>If you want to learn more about how our experts can help with your accounting and secretary needs, please click\u00a0<a href=\"https:\/\/belaws.com\/thailand\/accounting-secretary\/\" target=\"_blank\" rel=\"noopener\">here<\/a>. For more details about our incorporation services, please click<a href=\"https:\/\/belaws.com\/thailand\/incorporation\/\" target=\"_blank\" rel=\"noopener\">\u00a0here.<\/a><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-q93pwe-6d5bb40d417741c03ce1e2231424ffaa'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>Please note that this article is for information purposes only and <strong>does not constitute legal advice<\/strong>.<\/em><\/p>\n<\/div><\/section><br \/>\n<div  class='av-social-sharing-box av-l4rstf25-09aa8edfee9bfff0c66b62d8ea68b23c av-social-sharing-box-default  avia-builder-el-41  el_after_av_textblock  el_before_av_hr  av-social-sharing-box-fullwidth'><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Share this post<\/h5><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-facebook' 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id=\"style-css-av-azojo-95a6cdc47544d93547673088060aaac2\">\n.flex_column.av-azojo-95a6cdc47544d93547673088060aaac2{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 30px 30px 30px;\nbackground-color:#fafafa;\n}\n<\/style>\n<div class='flex_column av-azojo-95a6cdc47544d93547673088060aaac2 av_one_third  avia-builder-el-43  el_after_av_two_third  avia-builder-el-last  Sticky_CTA av-break-at-tablet flex_column_div '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslkbhig-edfbb769ec414c16ec07823d03873c46\">\n#top .hr.hr-invisible.av-kslkbhig-edfbb769ec414c16ec07823d03873c46{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-kslkbhig-edfbb769ec414c16ec07823d03873c46 hr-invisible  avia-builder-el-44  el_before_av_hr  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style 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class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/calendly.com\/belaws\/legalthailand?utm_source=belaws&amp;utm_medium=website&amp;utm_content=thailand-immediate-consultation&amp;month=2022-09\" class=\"avia_image\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class='wp-image-6668 avia-img-lazy-loading-not-6668 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-300x242.png\" alt='Immediate Consultation' title='Immediate Consultation'  height=\"242\" width=\"300\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-705x570.png 705w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksll297i-ac8feca4576cdd5bdd6e22d214756788\">\n#top .hr.hr-invisible.av-ksll297i-ac8feca4576cdd5bdd6e22d214756788{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-ksll297i-ac8feca4576cdd5bdd6e22d214756788 hr-invisible  avia-builder-el-47  el_after_av_image  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-48  el_after_av_hr  el_before_av_hr  bouton-cta' ><a href=\"https:\/\/belaws.com\/thailand\/immediate-consultation-calendly-link\/\" class=\"avia-button av-j4oxcr-982f2f654e6006a9abbe87f67b0e2adb avia-icon_select-yes-right-icon avia-size-large avia-position-center avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Book now<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue871' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50\">\n#top .hr.hr-invisible.av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50 hr-invisible  avia-builder-el-49  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-p84k-4017eaf9b1649a60b0ff810854b78620'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_14'  itemprop=\"text\" ><p>Our consultations last for a period of up to 1 hour and are conducted by expert Lawyers who are fluent in English, French and Thai.<\/p>\n<p>Consultations can be hosted via WhatsApp or Video Conferencing software for your convenience. A consultation with one of our legal experts is undoubtedly the best way to get all the information you need and answer any questions you may have about your new business or project.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6\">\n#top .hr.hr-invisible.av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6 hr-invisible  avia-builder-el-51  el_after_av_textblock  el_before_av_codeblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<br \/>\n<br \/>\n<br \/>\n<\/p><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69\">\n.avia-section.av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69{\nbackground-color:#dfeef6;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69 main_color avia-section-default avia-no-border-styling  avia-builder-el-57  el_after_av_section  el_before_av_one_full  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-12104'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641\">\n#top .hr.hr-invisible.av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641 hr-invisible  avia-builder-el-58  el_before_av_textblock  avia-builder-el-first  av-desktop-hide av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-e8bwe9-42a5aa99fe46b76eb6bea8fd40de44ad'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: left\">Frequently asked questions<\/h3>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-37pzrl-0e2130f093209067c90d3f6b04c2d251\">\n#top .hr.hr-invisible.av-37pzrl-0e2130f093209067c90d3f6b04c2d251{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-37pzrl-0e2130f093209067c90d3f6b04c2d251 hr-invisible  avia-builder-el-60  el_after_av_textblock  el_before_av_toggle_container  av-desktop-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='togglecontainer av-lr08wh60-a4b4a825f8e2cf36d1f91a0355b67b99  avia-builder-el-61  el_after_av_hr  avia-builder-el-last  av-accordion-style-2 toggle_close_all'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/FAQPage\" >\n<section class='av_toggle_section av-lr08s3jx-1e500775bdeb8ce497e573ccd6185210'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-1' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-1'>What is the risk of permanent establishment in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-1' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>The risk associated with a Permanent Establishment lies in the potential tax obligations imposed on the foreign company for the income generated through its activities in Thailand. Failure to comply with taxation laws could result in penalties or legal repercussions.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08sjbx-4213e446e75910dfe263389f5e44ccb1'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-2' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-2'>What are the tax implications of remote working in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-2' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>if remote working leads to a foreign company meeting the criteria for a Permanent Establishment, it could trigger tax liabilities in Thailand, including corporate income tax, withholding tax, VAT on sales, and social security contributions for employees, among others.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08st7w-ea65743e599e6ff6ed8ef9fb19c8571a'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-3' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-3'>What is the risk of permanent establishment?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-3' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Determining a Permanent Establishment involves several criteria such as having a fixed place of business, conducting revenue-generating activities, meeting certain duration thresholds, and, in the case of an agent PE, the authority to conclude contracts.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08t0f0-4703c3a0d68ad2d06276408ff77b095e'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-4' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-4'>What is the U.S. treaty of Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-4' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>The U.S. treaty with Thailand refers to the Double Taxation Agreement (DTA), which focuses on avoiding double taxation for businesses operating in both countries, especially those with Permanent Establishments in Thailand.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08tbte-ed6fdcc338de36d50e3472d02507595e'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-5' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-5'>What is the permanent establishment tax?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-5' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Yes, the United States and Thailand have a tax treaty known as the Double Taxation Agreement (DTA). This treaty aims to prevent double taxation on income earned by companies with Permanent Establishments in Thailand, providing mechanisms for tax relief and clarity.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08ugsk-58bdfe7c3033cdf92f82530d455ba6f1'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-6' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-6'>How can I ensure my company doesn\u2019t accidentally create a Permanent Establishment in Thailand?\"<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-6' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Understand the criteria\u2014fixed place, revenue-generating activities, duration thresholds, and contract authority\u2014that determine a Permanent Establishment in Thailand to avoid unintentional creation.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08usv8-fc38226f3ac24cc087276b7832f9f633'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-7' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-7'>Can you share instances where foreign companies faced tax issues due to misunderstanding Permanent Establishment rules in Thailand?\"<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-7' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Yes, instances exist where companies misjudged their presence, triggering tax liabilities. Awareness of these cases can help prevent similar pitfalls.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08v41e-724b3c4c44263b55eb797735712ef4bd'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-8' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-8'>How does Thailand\u2019s Double Taxation Agreement benefit foreign businesses regarding Permanent Establishment taxes?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-8' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>he agreement prevents double taxation, offering relief for businesses operating in Thailand while having establishments in other countries.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08viqi-cddc4c5256a463d260e35bdaab693c31'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-9' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-9'>How does Thailand attract foreign investment while ensuring compliance with Permanent Establishment-related tax laws?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-9' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Thailand&#8217;s investment policies aim to attract foreign businesses while ensuring they understand and comply with tax laws to avoid issues.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08vrpc-66d538a61f40d4b2a99e9fb99d4a1157'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-10' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-10'>Are there recent updates in Thailand\u2019s tax policies affecting foreign companies with Permanent Establishments?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-10' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>It&#8217;s important to stay updated on potential policy changes to navigate tax laws effectively.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08w406-43d842e62e1aec8092867d8077645338'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-11' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-11'>What are the requirements for a foreign company to register an office in Thailand and how does this impact Permanent Establishment status?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-11' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Registering an office can affect a company&#8217;s Permanent Establishment status. Knowing the requirements is crucial to manage this effectively.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lr08wdcc-711d28f5bbf1bfb4a3f6e1bb209c342a'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-12' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-12'>Are there guidelines for employing remote workers in Thailand without triggering Permanent Establishment status?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-12' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Specific guidelines may exist to manage remote work arrangements and avoid unintentional establishment status. Understanding these is essential for compliance.<\/p>\n<\/div><\/div><\/div><\/section>\n<\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_3'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-12104'><div class='entry-content-wrapper clearfix'><div class='flex_column av-qqtyiz-0d401a2ec3b1be9fe8b6b4ff052340e0 av_one_full  avia-builder-el-62  el_after_av_section  el_before_av_section  avia-builder-el-no-sibling  first flex_column_div '   ><section  class='av_textblock_section av-2jjczv-f8cba9213d57d135389f2377189c4f87'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Related articles<\/h2>\n<\/div><\/section><br \/>\n<div id='av-masonry-1' class='av-masonry av-2fkee3-4b61f3753d1583cb978935c9cff0e570 noHover av-flex-size av-large-gap av-hover-overlay-active av-masonry-animation-active av-masonry-col-3 av-caption-always av-caption-style- av-masonry-entries '><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image '><\/div><a href=\"https:\/\/belaws.com\/thailand\/fr\/real-estate-crypto-currencies\/\" id=\"av-masonry-1-item-932\" data-av-masonry-item=\"932\" class=\"av-masonry-entry isotope-item post-932 post type-post status-publish format-standard has-post-thumbnail hentry category-blockchain category-cryptocurrency category-legal category-real-estate tag-real-estate  av-masonry-item-with-image\" title=\"Buying real estate in Thailand with crypto-currencies\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-5399 avia-img-lazy-loading-not-5399\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/11\/105-705x570.png\" title=\"Buying real estate in Thailand with crypto-currencies\" alt=\"Buying real estate in Thailand with crypto-currencies real-estate buy a property in Thailand?\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/11\/105-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/11\/105-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/11\/105-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/11\/105-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/11\/105-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/11\/105-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/11\/105.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Buying real estate in Thailand with crypto-currencies<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >05\/08\/2021<br \/>\r\nIs it possible to use your crypto to buy a property in Thailand? In theory, yes, but in practice it depends.<\/div><span class='av-masonry-date meta-color updated'>ao\u00fbt 15, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>par bertrand_admin_belaws<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/fr\/property-tax-in-thailand\/\" id=\"av-masonry-1-item-6159\" data-av-masonry-item=\"6159\" class=\"av-masonry-entry isotope-item post-6159 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-real-estate  av-masonry-item-with-image\" title=\"Do landlords have to pay tax in Thailand?\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-6157 avia-img-lazy-loading-not-6157\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-705x570.png\" title=\"Do landlords have to pay tax in Thailand?\" alt=\"Property Tax in Thailand Do landlords have to pay tax in Thailand? Property Taxes\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/02\/136.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Do landlords have to pay tax in Thailand?<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >07\/02\/2022<br \/>\r\nPurchasing real estate for the purpose of earning rental income is a popular form of investment for many people.<\/div><span class='av-masonry-date meta-color updated'>f\u00e9vrier 7, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>par bertrand_admin_belaws<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/fr\/can-foreigners-own-land-in-thailand\/\" id=\"av-masonry-1-item-6564\" data-av-masonry-item=\"6564\" class=\"av-masonry-entry isotope-item post-6564 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-real-estate  av-masonry-item-with-image\" title=\"Can foreigners own land in Thailand?\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-6565 avia-img-lazy-loading-not-6565\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Owning-land-in-Thailand-square-705x570.png\" title=\"Can foreigners own land in Thailand?\" alt=\"Can foreigners own land in Thailand?\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Owning-land-in-Thailand-square-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Owning-land-in-Thailand-square-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Owning-land-in-Thailand-square-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Owning-land-in-Thailand-square-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Owning-land-in-Thailand-square-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Owning-land-in-Thailand-square-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Owning-land-in-Thailand-square.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Can foreigners own land in Thailand?<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >01\/04\/2022<br \/>\r\nForeigners can own condominiums (as long as 51% of the total units are Thai owned), but cannot own land.<\/div><span class='av-masonry-date meta-color updated'>avril 1, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>par jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mw4lq3-4d1f7b909685b16735a77d3969f438e4\">\n#top .hr.hr-invisible.av-mw4lq3-4d1f7b909685b16735a77d3969f438e4{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-mw4lq3-4d1f7b909685b16735a77d3969f438e4 hr-invisible  avia-builder-el-65  el_after_av_masonry_entries  el_before_av_hr  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2t7ggu-2a4c1573616b55e3f23896ce5c09b120\">\n#top .hr.hr-invisible.av-2t7ggu-2a4c1573616b55e3f23896ce5c09b120{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-2t7ggu-2a4c1573616b55e3f23896ce5c09b120 hr-invisible  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style=\"text-align: right\">To our newsletter for all the latest legal news<br \/>\nin South East Asia, Belaws updates and<br \/>\nspecial promotions on our services.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8xxwib-9cee78aeff88cfdd1cd602538c7331f4'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-desktop-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: center\">To our newsletter today for all the latest legal news in South East Asia,<br \/>\nBelaws updates and special promotions on our services.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-72r4w3-cd6429d6a9f7efdf47aee471fd237d12\">\n#top .hr.hr-invisible.av-72r4w3-cd6429d6a9f7efdf47aee471fd237d12{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-72r4w3-cd6429d6a9f7efdf47aee471fd237d12 hr-invisible  avia-builder-el-75  el_after_av_textblock  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Belaws is not a \"lawyer referral service\" and does not provide legal service or participate in any legal representation.\r\n<br>Belaws is not a law firm or a substitute for an attorney or a law firm. The use of Belaws is subject to our Terms of Use.<\/span>\r\n[\/av_codeblock]\r\n\r\n[\/av_one_full]\r\n[\/av_section]\r\n\r\n\n","protected":false},"excerpt":{"rendered":"<p>21\/12\/2023<br \/>\nCet article vise \u00e0 fournir une compr\u00e9hension claire de ces termes et du processus de cr\u00e9ation d'un \u00e9tablissement stable en Tha\u00eflande.<\/p>","protected":false},"author":9,"featured_media":12105,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[18,22,9,4],"tags":[82,51],"class_list":["post-12104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thailand","category-legal","category-news","category-real-estate","tag-tax","tag-thailand"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png",990,800,false],"thumbnail":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--90x90.png",90,90,true],"medium":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--300x242.png",300,242,true],"medium_large":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--768x621.png",768,621,true],"large":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png",990,800,false],"tf-client-image-size":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--120x120.png",120,120,true],"1536x1536":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png",990,800,false],"2048x2048":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png",990,800,false],"trp-custom-language-flag":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--15x12.png",15,12,true],"widget":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--36x36.png",36,36,true],"square":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--180x180.png",180,180,true],"featured":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--990x430.png",990,430,true],"featured_large":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--990x630.png",990,630,true],"extra_large":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png",990,800,false],"portfolio":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--495x400.png",495,400,true],"portfolio_small":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--260x185.png",260,185,true],"gallery":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--845x684.png",845,684,true],"magazine":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png",464,375,false],"masonry":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand--705x570.png",705,570,true],"entry_with_sidebar":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png",397,321,false],"entry_without_sidebar":["https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/12\/Permanent-Establishments-in-Thailand-.png",523,423,false]},"uagb_author_info":{"display_name":"jonathan","author_link":"https:\/\/belaws.com\/thailand\/fr\/author\/jonathan\/"},"uagb_comment_info":0,"uagb_excerpt":"21\/12\/2023 This blog post aims to provide a clear understanding of these terms and the process of establishing permanent establishments in 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