🇹🇭 Thailand vs 🇩🇪 Germany
Tax residency, treaties and PE risk compared.
| Dimension | 🇹🇭 Thailand | 🇩🇪 Germany |
|---|---|---|
| Residency rule | 180 days in a calendar year | Wohnsitz (any home) OR 183 days |
| Day threshold | 180 days | 183 days |
| Warning band | from 150d | from 90d |
| Tax range | 0–35% | 14–45% + solidarity |
| Tax treaties | 61+ | 96+ |
| PE risk | Medium | High |
| Digital nomad visa | Yes | No |
| Best for | Long-term remote workers on the DTV or LTR visa | Salaried EU employees who can't avoid German payroll |
| Common pitfall | Since 2024, foreign-source income remitted to Thailand IS taxable for residents. | Keeping ANY accessible home in Germany = unlimited tax liability. No day-count escape. |
Verdict
Thailand and Germany carry similar residency risk on day-count alone — the deciding factor is usually treaty coverage (61 vs 96) and your specific income mix.
Deep dive
🇹🇭 Thailand residency rules →
Deep dive
🇩🇪 Germany residency rules →
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