{"id":4909,"date":"2026-08-17T08:46:27","date_gmt":"2026-08-17T01:46:27","guid":{"rendered":"https:\/\/www.thailawonline.com\/thai-legal-news\/foreign-income-remittance-tax-exemption-still-a-draft-not-a-law\/"},"modified":"2026-08-17T08:47:08","modified_gmt":"2026-08-17T01:47:08","slug":"foreign-income-remittance-tax-exemption-still-a-draft-not-a-law","status":"publish","type":"tlo_legal_news","link":"https:\/\/www.thailawonline.com\/fr\/thai-legal-news\/foreign-income-remittance-tax-exemption-still-a-draft-not-a-law\/","title":{"rendered":"Exon\u00e9ration fiscale sur les rapatriements de revenus de l'\u00e9tranger : toujours un projet de loi, pas encore une loi"},"content":{"rendered":"<p>Le projet de d\u00e9cret royal dispensant <strong>revenu de source \u00e9trang\u00e8re vers\u00e9 l'ann\u00e9e de son acquisition ou l'ann\u00e9e suivante<\/strong> n'est toujours pas paru dans la Gazette royale \u00e0 la mi-ao\u00fbt. Tant qu'il ne le sera pas, l'interpr\u00e9tation de janvier 2024 (<strong>Por. 161\/2566<\/strong>) r\u00e9git : les r\u00e9sidents fiscaux tha\u00eflandais sont impos\u00e9s sur les revenus \u00e9trangers lorsqu'ils sont rempatri\u00e9s, ind\u00e9pendamment de la date \u00e0 laquelle ils ont \u00e9t\u00e9 per\u00e7us.<\/p>\n<p>Planifier un transfert important sur la base d'un projet reste risqu\u00e9, la port\u00e9e et la date d'entr\u00e9e en vigueur pouvant changer avant la publication.<\/p>\n<p>\u21aa <a href='https:\/\/www.thailawonline.com\/fr\/thailand-remittance-tax-exemption-status\/'>Notre suivi en direct : la loi sur l'exemption des transferts de fonds est-elle d\u00e9j\u00e0 adopt\u00e9e ?<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>The proposed royal decree exempting foreign-sourced income remitted in the year it is earned or the following year has still [&hellip;]<\/p>\n","protected":false},"featured_media":4914,"template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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